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AICPA考试:BEC单项选择题练习及解析(二十三)

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今天的免费模拟题练习是关于BEC科目的。

1. Using regression analysis, Fairfield Co. graphed the following relationship of its cheapest product line's sales with its customers' income levels:





If there is a strong statistical relationship between the sales and customers' income levels, which of the following numbers best represents the correlation coefficient for this relationship?

a. +0.93

b. - 9.00

c. +9.00

d. - 0.93



2.It is estimated that a particular manufacturing job is subject to an 80 percent learning curve. The first unit required fifty labor hours to complete.

What is the cumulative average time per unit after completing four units?

a. 50.0 hours.

b. 30.0 hours.

c. 40.0 hours.

d. 32.0 hours.



3.Day Mail Order Co. applied the high-low method of cost estimation to customer order data for the first 4 months of Year 1. What was the variable order filling cost component per order?

Month   Orders    Cost

January   1,200    $3,120

February  1,300     3,185

March    1,800      4,320

April      1,700     3,895

a. $2.42

b. $2.00

c. $2.50

d. $2.48



答案及解析如下:



1. Using regression analysis, Fair field Co. graphed the following relationship of its cheapest product line's sales with its customers' income levels:




If there is a strong statistical relationship between the sales and customers' income levels, which of the following numbers best represents the correlation coefficient for this relationship?

a. +0.93

b. - 9.00

c. +9.00

d. - 0.93



Explanation

Choice "d" is correct. The correlation coefficient measures the strength of the relationship between variables. It is a number between -1 and +1. If the relationship is strong, it will have a coefficient near +1 or -1 depending on the slope of the relationship. In this case, the descending relationship has a negative slope. The correlation coefficient will be close to -1, or -0.93 as given.

Choice "b" is incorrect. The correlation coefficient is a number between +1 and -1.

Choice "a" is incorrect. The relationship between sales and income levels is downward sloping, indicating a negative relationship, not a positive one.

Choice "c" is incorrect. The correlation coefficient is a number between +1 and -1.



2.It is estimated that a particular manufacturing job is subject to an 80 percent learning curve. The first unit required fifty labor hours to complete.

What is the cumulative average time per unit after completing four units?

a. 50.0 hours.

b. 30.0 hours.

c. 40.0 hours.

d. 32.0 hours.



Explanation

Rule: The basic premise of the learning curve is that operating efficiency and/or production increases in repetitive tasks as experience is gained. The rate of improvement, measured by the learning curve, has a regular pattern that can be stated as follows:

As cumulative quantities double, average cost per unit decreases by a specified percent of the previous cost.

Choice "d" is correct. 32.0 hours cumulative average time per unit after completing four units.

Cumulative #    Average Time

of Units           Per Unit

   1             50 Hours

   2             40 Hours (50 × 0.8)

   4             32 Hours (40 × 0.8)

Choices "a", "c", and "b" are incorrect, based on the above calculation.



3.Day Mail Order Co. applied the high-low method of cost estimation to customer order data for the first 4 months of Year 1. What was the variable order filling cost component per order?

Month   Orders    Cost

January   1,200    $3,120

February  1,300     3,185

March    1,800      4,320

April      1,700     3,895

a. $2.42

b. $2.00

c. $2.50

d. $2.48



Explanation

Choice "b" is correct. The high-low method uses the high and the low activity levels (orders) in order to determine the equation of a straight line [Y = (VC * X) + FC], thus separating the total costs into variable and fixed costs.

$4,320 - $3,120

1,800 - 1,200     = $2.00 per order

Choice "a" is incorrect. Total orders and total costs are not used. The high-low method uses the high and the low activity levels (orders) in order to determine the equation of a straight line [Y = (VC * X) + FC], thus separating the total costs into variable and fixed costs.

Choices "d" and "c" are incorrect. The high-low method uses the high and the low activity levels (orders) in order to determine the equation of a straight line [Y = (VC * X) + FC], thus separating the total costs into variable and fixed costs.


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