学习通题库
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27、A cost accounting system typically includestwo processes: cost allocation and cost determination.（2.5）
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26、A cost management system is the set ofprocedures used by managers to control costs.（2.5）
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25、The marginal cost often increases asproduction increases up to a point because of efficiencies created by largeramounts.（2.5）
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24、Heating and air conditioning are examplesof common costs of all departments in a retail store.（2.5）
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23、Fixed cost per unit of product = totalfixed manufacturing costs / some selected volume level.（2.5）
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22、Adecision model is any method used for making a choice, sometimes requiring elaboratequalitative procedures.（2.5）
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21、Relevantinformation is the historical costs and revenues that differ as a result ofalternative courses of actions.（2.5）
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（2.5）
#A、 $4,000 #B、 $16,000 #C、 $20,000 #D、 $1,600
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（2.5）
#A、 160% #B、 60% #C、 70% #D、 40%
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（2.5）
#A、 0.633 #B、 1.792 #C、 0.400 #D、 1.600
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