ĐỀ KIỂM TRA GIỮA HỌC KỲ
HỌC KỲ 1 - NĂM HỌC 2009 - 2010
Môn thi: Kế toán quản trị (Managerial Accounting)
Mã môn học: KT302DV01
Thời lượng (không kể thời gian phát đề): 60 phút
Không được tham khảo tài liệu
Được sử dụng sách tự điển Anh-Việt, không sử dụng Kim tự điển
Sinh viên làm bài trên đề thi
Đề thi này có 6 trang
Họ tên sinh viên:
………………………………………………….
…………………………………………………
MSSV: ………………………………………
Lớp: ………………………………………….
Chữ ký và họ tên cán bộ
coi thi 1
Chữ ký và họ tên cán bộ
coi thi 2
Chữ ký và họ tên giảng viên chấm thi Điểm thi
Bằng số
Điểm thi
bằng chữ
I. (45 marks): Require: Choose the best answer for these questions as below:
1. Cost-volume profit (CVP) analysis is a key factor in many decisions, including choice
of product lines, pricing of products, marketing strategy, and use of productive
facilities. A calculation used in a CVP analysis is the break-even point. Once the
break-even point has been reached, operating income will increase by the:
A) contribution margin per unit for each additional unit sold
B) fixed cost per unit for each additional unit sold.
C) variable cost per unit for each additional unit sold

$25
C.
$30
D.
$35
5. Refer to question 4. If Jerry's Toys accepts the special order, the effect on income
would be a:
A. $1,000,000 increase
B. $500,000 decrease
C. $750,000 decrease
D. $750,000 increase
6. A manager of the following type of center is typically responsible for production
costing:
A. Discretionary cost center
B. Revenue center
C. Standard cost center
D. Investment center
E. None of the above
Use the following information to answer questions 7 - 8:
7. Tolla Beverages has two divisions, East and West, which share the common costs of
the company's computer support. The cost of computer support is $6,000,000 a year.
The following information is given:
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What is the cost charged to the
East if the allocation base is
based on the number of help calls received?
A. $2,500,000
B. $2,600,000
C. $3,400,000
D. $3,500,000

A B
Sales Price
Direct material
Direct labor
Variable overhead
Manufacturing margin
Variable Selling & Administration costs
Contribution margin
$2.00
.50
.10
.40
1.00
.60
.40
$4.00
1.00
.20
.80
2.00
1.00
1.00
Help Calls Time on Network (hours)
East 2,600 16,400
West 3,400 23,600
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Total Fixed Costs:
Manufacturing $34,000
Selling & Administration $10,000
The budgeted sales mix in units is 80% product B and 20% product A.
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