管理会计选择题
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管理会计 Chapter1
1.
A. How is management accountable to the owners of the company?
Providing goods and services at a reasonable price
Providing a safe work environment Making loan payments
Providing a return on investments
characteristics of financial accounting
(F) or B. C.
D. 2.Indicate whether the following
are management accounting (M).
Primary users are investors and stakeholders
The focus is on relevance of the information and looking towards the future
Concern exists on how information affects employees
Rules are prescribed by Generally Accepted Accounting Principles (GAAP)
Reports are usually summarized and prepared on a quarterly or annual basis
3.
A. C.
4. Which of the following is NOT a
current A shift to a product-based economy
Just-in-time management Identify the
following as product or Cost of inventory
items business trend
B. Global competition
D. Total quality management
period costs for a merchandiser:
Advertising Salaries product
period
period
product
period Freight-in
Delivery expense
Which of the following is an inventory account of a manufacturing company?
A. Direct materials B. Work in process C. Finished goods D. All of the above
Which of the following is an indirect cost of a manufacturer?
A. Direct material B. Direct labor
C. Manufacturing overhead D. All of the above
Which inventory account is used to compute Cost of goods sold for a manufacturer?
A. Direct materials B. Work in process
C. Finished goods D. Merchandise inventory
What is the difference between “ total manufacturing costs incurred ”and“ cost of goods 5.
6.
8.
9.
manufactured ” ?
A.
B.
C.
D. The change in Work in process inventory.
Total manufacturing costs does not include manufacturing overhead.
Cost of goods manufactured only includes direct costs.
There is no difference.
10. Which of the following is a required ethical standard of the Institute of
Management Accountants?
Maximization of profit
Efficiency A.
C. B. Productivity
D. Integrity
答案： 1.D 3.A 5.D 6.C 8.C 8.A 10.D
Chapter3
1.
A.
B.
C. Activity-based costing: determines a cost driver for each production activity.
is less accurate than using a predetermined overhead application rate. is less
common in a competitive business environment. is all of the above.
Under ABC, which of the following would be a reasonable cost driver for
materials D.
2.
handling?
A.
3.
A.
4. Direct labor hours B. Machine hours C. Number of parts D. Square feet of warehouse
What types of decisions are made with activity-based management?
Pricing B. Product mix C. Cost cutting D. All of the above This method of pricing
begins with the amount customers are willing to pay and
subtracts desired profit to determine the desired cost. A. C.
5.
A.
B.
C.
D.
6.
A.
B.
C.
D. Traditional costing B. Target pricing
Market-based costing D. Price profit analysis
Which of the following is NOT a characteristic of just-in-time (JIT)
production? Small quantity of materials on hand
Machines and workers grouped in “ cells” Strong relationship with
suppliers Minimization of lost sales
What is unique about accounting for product costs in a JIT system? Costs
aren' t recorded until the goods are complete.
Manufacturing overhead is not allocated to goods. Cost of goods sold is an
estimate.
All of the above are true.
7.
A.
C.
8.
A.
9.
A. Continuous improvement is an essential piece of which management approach?
Profit maximization B. Total quality management
Autocratic approach D. Efficiency model
Which of the following of the four quality costs is likely to be the most
Prevention B. Appraisal C. Internal failure Product testing is an example of
which quality cost? Prevention expensive?
D. External failure
B.
C.
D.
10.
A.
B.
C. Appraisal
Internal failure
External failure
Training personnel is an example of which quality
cost? Prevention
Appraisal
Internal failure
D.
1.A External failure
2.C 3.D 4.B 5.D 6.A 7.B 8.D 9.B 10.A
