Exercise
Chapter 1 General
Thinking questions
Noun explanation questions
Chapter 2 Cost behavior
Thinking questions
Noun explanation questions
Judgment questions
Exercise 1 Practice the decomposition of mixed costs (I)
Exercise 2 Practice. Compilation of exercise income statement (2)
Exercise 6: Combined application of variable cost method and total cost method
Chapter 3: Cost-volume-profit analysis
Thinking questions
Explanation of nouns
Judgment questions
Exercise 1: Calculation of marginal contribution and marginal contribution rate
Exercise 2: Forecasting method of single product breakeven point
Exercise 3: Forecasting method of multiple products breakeven point < Calculate
Exercise 5 Practice the forecasting method of poly point
Exercise 6 Practice the calculation and application of operating leverage coefficient
Chapter 4 Analysis of operating forecast
Thinking questions
Explanation of terms
Judgment questions
Exercise 1 Practice sales forecast (1)
Exercise 2 Practice sales forecast (2)
Exercise 3 Practice cost forecast < Question 6: Prediction of the amount of funds needed for practice
Chapter 5: Short-term business decision
Thinking questions
Noun explanation questions
Judgment questions
Exercise 1: Practice Differential Analysis
Exercise 2: Practice Marginal Contribution Analysis
Exercise 3: Practice Safety Marginal Rate Analysis
Exercise 4: Practice Cost Coincidence Point Analysis
Exercise 5: Practice Probability Analysis
Exercise 6: Exercise 4: Practice 4: Practice 5: Practice 5: Decision on self-made and outsourced parts
Exercise 8: Decision on selection of production equipment
Exercise 9: Decision on disposal of idle equipment
Exercise 11: Decision on what kind of products to produce
Exercise 11: Decision on whether to continue processing combined products
Exercise 12: Decision on whether to stop production of loss-making products
Exercise 13: Decision on linear programming in product production
Exercise 14: Decision on pricing
Exercise 15. Learning the special pricing decision of accessory products
Exercise 16 Exercise Optimal Price Reduction Decision
Exercise 17 Exercise Product Credit Period and Cash Discount Decision
Chapter 6 Long-term Investment Decision
Thinking Questions
Terminology Explanation Questions
Judgment Questions
Exercise 1 Exercise the Calculation of the Final Value and Present Value of Compound Interest
Exercise 2 Exercise the Calculation of ordinary annuity
Exercise 3 Exercise 3 Exercise the Prepaid Annuity. Calculation of the present value of renewal annuity
Exercise 5: Calculation of annual sinking fund and annual capital recovery
Exercise 6: Calculation of risk return rate and risk value
Exercise 7: Decision-making of single independent investment project
Exercise 8: Decision-making of multiple mutually exclusive investment projects
Exercise 9: Different original investments, Long-term investment decision-making with the same investment period
Exercise 11 Exercise Long-term investment decision-making with different original investment and investment period
Exercise 11 Exercise Decision-making for the renovation of fixed assets "
Exercise 12 Exercise Decision-making for the purchase and lease of fixed assets
Chapter VII Comprehensive Budget
Thinking questions
Terminology explanation questions
Judgment questions
Exercise 1 Exercise flexible budget's compilation method
Exercise. P > Exercise 3 Exercise Rolling Budget
Exercise 4 Exercise Comprehensive Budget Preparation Method
Chapter 8 Cost Control
Thinking Questions
Definition Questions
Exercise 1 Exercise Function Evaluation
Calculation and Analysis of Exercise 2 Exercise Cost Variance
Exercise 3 Exercise 3 Calculation of Cost Variance in Special Situations
Exercise 4 Exercise Handling of Cost Variance at the End of Accounting Period. Explanation of nouns
True or False
Exercise 1: Compiling the performance report of cost center
Exercise 2: Evaluating the performance of profit center
Exercise 3: Understanding the way to improve the rate of return on investment
Exercise 4: The influence of the rate of return on investment index on the overall decision-making of investment center and enterprise
Exercise 5: Making decisions by using the rate of return on investment and residual income
Exercise 6: Calculation of cash recovery rate and residual cash flow
chapter 11 activity-based costing
thinking questions
noun explanation questions
judgment questions
exercise 1 practice the application of activity-based costing
chapter 11 human resource accounting
thinking questions
noun explanation questions
judgment questions
exercise 1 practice the accounting of human resource acquisition cost and development cost
exercise 2 practice the amortization and reduction of human assets. Chapter strategic management accounting and international management accounting
thinking questions
noun explanation questions
problem 1: practice relative cost analysis
problem 2: practice competitor analysis
problem 3: practice customer profitability analysis
problem 4: practice calculating and determining the original investment amount of international investment projects
test 1: test 2: test 3. Question
Chapter II Cost Behavior
Judgment Question
Exercise 1 Practice Decomposition of Mixed Costs (I)
Exercise 2 Practice Decomposition of Mixed Costs (II)
Exercise 3 Practice Variable Cost Method and Total Cost Method
Exercise 4 Practice Compilation of Income Statement (I)
Exercise 5 Practice Compilation of Income Statement (II)
true or false
Exercise 1: Calculation of marginal contribution and marginal contribution rate
Exercise 2: Prediction method of single product breakeven point
Exercise 3: Prediction method of breakeven point for multiple products
Exercise 4: Calculation of indicators related to breakeven point
Exercise 5: Prediction method of poly points
Exercise 6: Calculation and application of operating leverage coefficient
Chapter 4: Analysis of operating forecast
Judgment. Exercise 1 sales forecast (1)
Exercise 2 sales forecast (2)
Exercise 3 cost forecast
Exercise 4 profit forecast
Exercise 5 sensitivity analysis of profit
Exercise 6 forecast of capital requirement
Chapter 5 short-term business decision
Judgment question
Exercise 1 practice variance analysis
Exercise 2. Analysis method
Exercise 4: Cost Coincidence Point Analysis Method
Exercise 5: Probability Analysis Method
Exercise 6: Decision on Economic Purchase Quantity
Exercise 7: Decision on Self-made and Outsourcing of Parts
Exercise 8: Decision on Selection of Production Equipment
Exercise 9: Decision on Disposal of Idle Equipment
Exercise 11: Decision on what kind of products to produce
Exercise 11: Decision on whether to continue processing combined products
Exercise 12: Decision on whether to stop production of loss-making products
Exercise 13: Linear programming decision in product production
Exercise 14: Pricing decision
Exercise 15: Special pricing decision of supporting products
Exercise 16: Optimal price reduction decision
Exercise 17: Decision on product credit period and cash discount
Chapter 6: Long-term investment decision
Judgment question
Exercise 1: Calculation of compound interest final value and present value. P > Exercise 2: Calculation of ordinary annuity
Exercise 3: Calculation of prepayment annuity
Exercise 4: Calculation of present value of deferred annuity and perpetual annuity
Exercise 5: Calculation of annual sinking fund and annual capital recovery
Exercise 6: Calculation of risk return rate and risk value
Exercise 7: Decision-making of single independent investment project
Exercise 8: Decision-making of multiple mutually exclusive investment projects
Exercise 9: Initial investment. Different capital, Long-term investment decision with the same investment period
Exercise 11: Long-term investment decision with different original investment and investment period
Exercise 11: Decision on renovation of fixed assets
Exercise 12: Decision on purchase and lease of fixed assets
Chapter VII: Comprehensive budget
Judgment question
Exercise 1: Compilation method of flexible budget
Exercise 2: Flexible cost budget and profit budget
Exercise 3: Rolling budget. P > Exercise 4 exercises the method of compiling a comprehensive budget,
Chapter VIII Cost Control
Judgment
Exercise 1 Exercise Function Evaluation
Exercise 2 Exercise Cost Variance Calculation and Analysis
Exercise 3 Exercise Special Case Cost Variance Calculation
Exercise 4 Exercise Accounting Period-end Cost Variance Treatment
Chapter 9 Responsibility Accounting
Judgment
Exercise 1 Exercise Cost Center Performance Report Compilation
Exercise. Learn the ways to improve the rate of return on investment
Exercise 4 Practice the influence of the rate of return on investment index on the overall decision-making of investment centers and enterprises
Exercise 5 Practice making decisions by using the rate of return on investment and residual income
Exercise 6 Practice the calculation of cash recovery rate and residual cash flow
Chapter 11 Activity-based Costing
Exercise 1 Practice the application of Activity-based Costing
Chapter 11 Human Resources Accounting
Judgment. Exercise 1: Accounting of acquisition cost and development cost of human resources
Exercise 2: Accounting of amortization and reduction of human assets
Exercise 3: Calculation of human resources value
Chapter 12: Strategic management accounting and international management accounting
Judgment question
Exercise 1: Analysis of relative cost
Exercise 2: Analysis of competitors
Exercise 3: Analysis of customer profitability
Exercise 4: Calculation and determination of international investment projects.