管理会计选择题

管理会计 Chapterl 1. How is management accountable to the owners of the company? A. Providing goods and services at a reasonable price B. Providing a safe work environment C. Making loan payments D. Providing a return on investments 2.Indicate whether the following are characteristics of financial accounting (F) or management accounting (M). Primary users are investors and stakeholders F The focus is on relevance of the information and looking towards the future M Concern exists on how information affects employees M Rules are prescribed by Generally Accepted Accounting Principles (GAAP) F Reports are usually summarized and prepared on a quarterly or annual basis F 3. Which of the following is NOT a current business trend A. A shift to a product-based economy B. Global competition C. Just-in-time management D. Total quality management

4. Identify the following as product or Cost of inventory items product Advertising period Salaries period Freight-in product Delivery expense period period costs for a merchandiser:

5. 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 6. 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 8. 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 9. What is the difference between "total manufacturing costs incurred " and "cost of goods manufactured ” ? A. The change in Work in process inventory. B. Total manufacturing costs does not include manufacturing overhead. C. Cost of goods manufactured only includes direct costs. D. There is no difference. 10. Which of the following is a required ethical standard of the Institute of Management Accountants? A. Maximization of profit B. Productivity C. Efficiency D. Integrity 答案：1.D 3.A 5.D 6.C 8.C 8.A 10.D 1. Activity-based costing: A. determines a cost driver for each production activity. B. is less accurate than using a predetermined overhead application rate. C. is less common in a competitive business environment. D. is all of the above. 2. Under ABC, which of the following would be a reasonable cost driver for materials handling? A. Direct labor hours B. Machine hours C. Number of parts D. Square feet of warehouse 3. What types of decisions are made with activity-based management? A. Pricing B. Product mix C. Cost cutting D. All of the above 4. This method of pricing begins with the amount customers are willing to pay and subtracts desired profit to determine the desired cost. A. Traditional costing B. Target pricing C. Market-based costing D. Price profit analysis 5. Which of the following is NOT a characteristic of just-in-time (JIT) production? A. Small quantity of materials on hand B. Machines and workers grouped in "cells" C. Strong relationship with suppliers D. Minimization of lost sales 6. What is unique about accounting for product costs in a JIT system? A. Costs aren' t recorded until the goods are complete. B. Manufacturing overhead is not allocated to goods. C. Cost of goods sold is an estimate. D. All of the above are true. 7. Continuous improvement is an essential piece of which management approach? A. Profit maximization B. Total quality management C. Autocratic approach D. Efficiency model 8. Which of the following of the four quality costs is likely to be the most expensive? A. Prevention B. Appraisal C. Internal failure D. External failure 9. Product testing is an example of which quality cost? A. Prevention B. Appraisal C. Internal failure D. External failure 10. Training personnel is an example of which quality cost? A. Prevention B. Appraisal C. Internal failure D. External failure 1. A 2.C 3.D 4.B 5.D 6.A 7.B 8.D 9.B 10.A 1. Which of the following is most likely a variable cost? A. Factory rent B. Property taxes C. Depreciation D. Sales commissions 2. This type of cost per unit remains constant, while the total cost increases with activity. A. Variable B. Fixed C. Mixed D. Semi-variable 3. This type of unit cost decreases with activity, but the total cost remains constant. A. Variable B. Fixed C. Mixed D. Semi-variable 4. Which of the following would most likely be a mixed cost? A. Direct labor B. Straight-line depreciation C. Utilities D. Office salaries 5. The simplest method to split a mixed cost into its fixed and variable components is called: A. fixed-variable separation. B. high-low method. C. multiple regression. D. breakeven analysis. 6. Which of the following is an assumption of CVP analysis? A. Costs can be classified as either fixed or variable. B. Volume is the only factor that impacts costs. C. Fixed costs don' t change. D. All of the above are true. 7. The sales level where net income equals zero is called: A. the break even point. B. zero sum sales. C. net loss. D. deficit earnings. 8. Excess sales over breakeven sales is referred to as: A. absorption potential. B. margin of safety. C. margin of error. D. contribution margin. 9. An increase in total fixed costs would: A. increase contribution margin and increase the break even point. B. increase the break even point only. C. increase contribution margin and decrease the break even point. D. decrease contribution margin and increase the break even point. 10. Contribution margin equals: A. sales - variable costs. B. sales - fixed costs. C. fixed costs - variable costs. D. sales - variable costs - fixed costs 1. D 2.A 3.B 4.C 5.B 6.D 7.A 8.B 9.B 10.A 1. Which approach assigns both variable and fixed manufacturing costs to products? A. Absorption costin B. Variable costing C. Neither absorption nor variable costing D. Both absorption and variable costing 2. Which approach assigns variable manufacturing costs to products? A. Absorption costing B. Variable costing C. Neither absorption nor variable costing D. Both absorption and variable costing