False Questions
管理学原理题库(英文)

Chapter 1 – Introduction to Management and OrganizationsTrue/False QuestionsThe four contemporary functions of management are planning, organizing, leading, and controlling.True (easy)Effectiveness refers to the relationship between inputs and outputs.False (moderate)Efficiency is often referred to as "doing things right."True (moderate)When managers meet organizational goals, they are efficient and effective.False (difficult)According to Mintzberg’s management roles, the informational role involves receiving, collecting, and disseminating information.True (moderate)Technical skills become less important as a manager moves into higher levels of management.True (moderate)The systems perspective underscores and emphasizes the fact that organizations are different, face different circumstances, and thus may require different ways of managing.False (moderate)Multiple Choice_____________ are organizational members who integrate and coordinate the work of others.a. Managers (easy)b. Team leadersc. Subordinatesd. Operativese. AgentsTypically, in organizations it is the _____________ who are responsible for making organizational decisions and setting policies and strategies that affect all aspects of the organization.a. team leadersb. middle managersc. first-line managersd. top managers (easy)e. subordinates_____________ distinguishes a managerial position from a nonmanagerial one.a. Manipulating othersb. Concern for the lawc. Increasing efficiencyd. Coordinating and integrating others' work (moderate)e. Defining market shareWhich of the following is NOT an example of a decisional role according to Mintzberg?a.spokesperson (moderate)b.entrepreneurc.disturbance handlerd.resource allocatore.negotiatorWhich of the following skills are more important at lower levels of management since these managers are dealing directly with employees doing the organization’s work?a.human skillsb.technical skills (easy)c.conceptual skillsd.empirical skillsUnderstanding building codes would be considered a _____________ skill for a building contractor.a. humanb. technical (easy)c. conceptuald. empiricale. functionalWhich of the following phrases is best associated with managerial conceptual skills?a. decision-making (easy)b. communicating with customersc. motivating subordinatesd. product knowledgee. technical skillsAccording to the text, _____________ are not influenced by and do not interact with their environment.a.open systemsb.closed systems (easy)c.flextime systemsd.reverse systemse.forward systemsThe _____________ view of a manager's job implies that decisions and actions taken in one organizational area will impact other areas.a. systems (moderate)b. contingencyc. conceptuald. functionale. environmentalWhich of the following best describes the concept that management is needed in all types and sizes of organizations,at all organizational levels and in all organizational work areas, and in all organizations, no matter what country they’re located in?a.the partiality of managementb.the segmentation of managementc.the universality of management (moderate)d.the cultures of managementScenarios and QuestionsThe Busy Day (Scenario)Don Eskew, plant manager at Control Systems, Inc., sighed as he sipped his first cup of coffee at 5 a.m. and read his agenda for the day. He is giving two company tours in the morning; the first to a newspaper reporter who is writing a story on the new plant expansion and has several questions, and the second to a group of Control Systems, Inc., managers from the east coast. He then has a meeting with unit manager, Phil Johnson, to discuss Phil's recent drop in performance (a task he always hates). Next, he is spending a couple of hours reviewing the trade journals he receives from his high-tech association and writing up a brief synopsis for his presentation next week to the Division President. Finally, in late afternoon, he will be reviewing the new equipment malfunction and deciding whether to bring in extra people to get the equipment running as soon as possible. Whew! Just another day in the glamorous life of a manager. Together, all of these behaviors performed by Don during his busy day correspond to the management roles discovered in the late 1960s by which of the following management scientists?a. Herzbergb. Skinnerc. Mintzberg (easy)d. Fayole. MaslowWhen Don was meeting with Phil to discuss his performance concerns, he was operating in which management role?a. leader (difficult)b. figureheadc. monitord. disturbance handlere. spokesperson114. What role was Don performing when he gave the plant tour to the newspaper reporter?a. monitorb. figureheadc. disseminatord. spokesperson (difficult)e. resource allocator115. When Don was reviewing the new equipment malfunction, what management role was he playing when deciding whether to bring in extra people?a. monitorb. disseminatorc. resource allocator (moderate)d. disturbance handlere. figureheadEssay QuestionsIn a short essay, discuss the difference between efficiency and effectiveness and include a specific example to support each concept.Answera.Efficiency refers to getting the most output from the least amount of inputs. Because managers deal withscarce inputs—including resources such as people, money, and equipment—they are concerned with theefficient use of resources. For instance, at the Beiersdorf Inc. factory in Cincinnati, where employees makebody braces and supports, canes, walkers, crutches, and other medical assistance products, efficient manufacturing techniques were implemented by doing things such as cutting inventory levels, decreasingthe amount of time to manufacture products, and lowering product reject rates. From this perspective,that is, not wasting resources.efficiency is often referred to a s “doing things right”—that is, those work activities that will help theb.Effectiveness is often described as “doing the right things”—organization reach its goals. For instance, at the Biersdorf factory, goals included open communication between managers and employees, and cutting costs. Through various work programs, these goals werepursued and achieved. Whereas efficiency is concerned with the means of getting things done, effectiveness is concerned with the ends, or attainment of organizational goals.(moderate)In a short essay, list and explain the four basic functions of management.Answera.Planning –involves the process of defining goals, establishing strategies for achieving those goals, anddeveloping plans to integrate and coordinate activities.anizing – involves the process of determining what tasks are to be done, who is to do them, how thetasks are to be grouped, who reports to whom, and where decisions are to be made.c.Leading – when managers motivate subordinates, influence individuals or teams as they work, select themost effective communication channel, or deal in any way with employee behavior issues, they are leading.d.Controlling – to ensure that work is going as it should, managers must monitor and evaluate performance.The process of monitoring, comparing, and correcting is what is meant by the controlling function.(moderate)In a short essay, list and discuss the three essential skills according to Katz that managers need to perform the duties and activities associated with being a manager.Answera.Technical skills – include knowledge of an proficiency in a certain specialized field, such as engineering,computers, accounting, or manufacturing. These skills are more important at lower levels of management since these managers are dealing directly with employees doing the organizationb.Human skills –involve the ability to work well with other people both individually and in a group.Managers with good human skills are able to get the best out of their people. They know how to communicate, motivate, lead, and inspire enthusiasm and trust. These skills are equally important at alllevels of management.c.Conceptual skills – these are the skill that managers must have to think and to conceptualize about abstractand complex situations. Using these skills, managers must be able to see the organization as a whole, understand the relationships among various subunits, and visualize how the organization fits into its broaderenvironment. These skills are most important at the top management levels.(moderate)Chapter 2 – Management Yesterday and TodayTrue/FalseAccording to Adam Smith, division of labor was an important concept.True (easy)In the Industrial Revolution, machine power began substituting for human power.True (easy)“Principles of Scientific Management” was written by Frederick Taylor.True (moderate)Frank Gilbreth’s best-known contribution to scientific management concerned selecting the best worker.False (moderate)。
英语判断正误阅读题

英语判断正误阅读题Since the actual article content is not provided and the word count requirement exceeds the scope of a typical text-based answer, I will provide a general framework for approaching an English reading comprehension task involving true/false questions. This framework assumes that you have a reading passage and a set of corresponding true/false questions.General Steps for Answering English Reading Comprehension True/False Questions:1. Read the Entire Passage Thoroughly: Understanding the main idea, structure, and key details of the passage is crucial for answering true/false questions accurately. Pay attention to any important facts, definitions, opinions, or conclusions.2. Read the Questions Carefully: Highlight or underline the key words or phrases in each question. These will helpyou identify the specific information you need to find in the passage.3. Locate the Relevant Information in the Passage: Use the keywords or phrases from the questions to guide youback to the relevant part of the passage. Read that section carefully to determine if the information supports the statement in the question.4. Analyze the Statement in the Question: Compare the statement in the question to the information in the passage. Determine if the statement is a direct fact stated in the passage, a logical conclusion based on the information provided, or a distortion or exaggeration of the passage's content.5. Make.。
《管理学原理》考试题库(英文版)

Chapter 1 – Introduction to Management and OrganizationsTrue/False QuestionsThe four contemporary functions of management are planning, organizing, leading, and controlling.True (easy)Effectiveness refers to the relationship between inputs and outputs.False (moderate)Efficiency is often referred to as "doing things right."True (moderate)When managers meet organizational goals, they are efficient and effective.False (difficult)According to Mintzberg’s management roles, the informational role involves receiving, collecting, and disseminating information.True (moderate)Technical skills become less important as a manager moves into higher levels of management.True (moderate)The systems perspective underscores and emphasizes the fact that organizations are different, face different circumstances, and thus may require different ways of managing.False (moderate)Multiple Choice_____________ are organizational members who integrate and coordinate the work of others.a. Managers (easy)b. Team leadersc. Subordinatesd. Operativese. AgentsTypically, in organizations it is the _____________ who are responsible for making organizational decisions and setting policies and strategies that affect all aspects of the organization.a. team leadersb. middle managersc. first-line managersd. top managers (easy)e. subordinates_____________ distinguishes a managerial position from a nonmanagerial one.a. Manipulating othersb. Concern for the lawc. Increasing efficiencyd. Coordinating and integrating others' work (moderate)e. Defining market shareWhich of the following is NOT an example of a decisional role according to Mintzberg?a.spokesperson (moderate)b.entrepreneurc.disturbance handlerd.resource allocatore.negotiatorWhich of the following skills are more important at lower levels of management since these managers are dealing directly with employees doing the organization’s work?a.human skillsb.technical skills (easy)c.conceptual skillsd.empirical skillsUnderstanding building codes would be considered a _____________ skill for a building contractor.a. humanb. technical (easy)c. conceptuald. empiricale. functionalWhich of the following phrases is best associated with managerial conceptual skills?a. decision-making (easy)b. communicating with customersc. motivating subordinatesd. product knowledgee. technical skillsAccording to the text, _____________ are not influenced by and do not interact with their environment.a.open systemsb.closed systems (easy)c.flextime systemsd.reverse systemse.forward systemsThe _____________ view of a manager's job implies that decisions and actions taken in one organizational area will impact other areas.a. systems (moderate)b. contingencyc. conceptuald. functionale. environmentalWhich of the following best describes the concept that management is needed in all types and sizes of organizations, at all organizational levels and in all organizational work areas, and in all organizations, no matter what country they’re located i n?a.the partiality of managementb.the segmentation of managementc.the universality of management (moderate)d.the cultures of managementScenarios and QuestionsThe Busy Day (Scenario)Don Eskew, plant manager at Control Systems, Inc., sighed as he sipped his first cup of coffee at 5 a.m. and read his agenda for the day. He is giving two company tours in the morning; the first to a newspaper reporter who is writing a story on the new plant expansion and has several questions, and the second to a group of Control Systems, Inc., managers from the east coast. He then has a meeting with unit manager, Phil Johnson, to discuss Phil's recent drop in performance (a task he always hates). Next, he is spending a couple of hours reviewing the trade journals he receives from his high-tech association and writing up a brief synopsis for his presentation next week to the Division President. Finally, in late afternoon, he will be reviewing the new equipment malfunction and deciding whether to bring in extra people to get the equipment running as soon as possible. Whew! Just another day in the glamorous life of a manager. Together, all of these behaviors performed by Don during his busy day correspond to the management roles discovered in the late 1960s by which of the following management scientists?a. Herzbergb. Skinnerc. Mintzberg (easy)d. Fayole. MaslowWhen Don was meeting with Phil to discuss his performance concerns, he was operating in which management role?a. leader (difficult)b. figureheadc. monitord. disturbance handlere. spokesperson114. What role was Don performing when he gave the plant tour to the newspaper reporter?a. monitorb. figureheadc. disseminatord. spokesperson (difficult)e. resource allocator115. When Don was reviewing the new equipment malfunction, what management role was he playing when deciding whether to bring in extra people?a. monitorb. disseminatorc. resource allocator (moderate)d. disturbance handlere. figureheadEssay QuestionsIn a short essay, discuss the difference between efficiency and effectiveness and include a specific example to support each concept.Answera.Efficiency refers to getting the most output from the least amount of inputs. Because managers deal withscarce inputs—including resources such as people, money, and equipment—they are concerned with the efficient use of resources. For instance, at the Beiersdorf Inc. factory in Cincinnati, where employees make body braces and supports, canes, walkers, crutches, and other medical assistance products, efficient manufacturing techniques were implemented by doing things such as cutting inventory levels, decreasing the amount of time to manufacture products, and lowering product reject rates. From this perspective, efficiency is often referred to as “doing things right”—that is, not wasting resources.b.Effectiveness is often described as “doing the right things”—that is, those work activities that will help theorganization reach its goals. For instance, at the Biersdorf factory, goals included open communication between managers and employees, and cutting costs. Through various work programs, these goals were pursued and achieved. Whereas efficiency is concerned with the means of getting things done, effectiveness is concerned with the ends, or attainment of organizational goals.(moderate)In a short essay, list and explain the four basic functions of management.Answera.Planning –involves the process of defining goals, establishing strategies for achieving those goals, anddeveloping plans to integrate and coordinate activities.anizing – involves the process of determining what tasks are to be done, who is to do them, how thetasks are to be grouped, who reports to whom, and where decisions are to be made.c.Leading – when managers motivate subordinates, influence individuals or teams as they work, select themost effective communication channel, or deal in any way with employee behavior issues, they are leading.d.Controlling – to ensure that work is going as it should, managers must monitor and evaluate performance.The process of monitoring, comparing, and correcting is what is meant by the controlling function.(moderate)In a short essay, list and discuss the three essential skills according to Katz that managers need to perform the duties and activities associated with being a manager.Answera.Technical skills – include knowledge of an proficiency in a certain specialized field, such as engineering,computers, accounting, or manufacturing. These skills are more important at lower levels of management since these managers are dealing directly with employees doing the organization’s work.b.Human skills –involve the ability to work well with other people both individually and in a group.Managers with good human skills are able to get the best out of their people. They know how to communicate, motivate, lead, and inspire enthusiasm and trust. These skills are equally important at all levels of management.c.Conceptual skills – these are the skill that managers must have to think and to conceptualize about abstractand complex situations. Using these skills, managers must be able to see the organization as a whole, understand the relationships among various subunits, and visualize how the organization fits into its broader environment. These skills are most important at the top management levels.(moderate)Chapter 2 – Management Yesterday and TodayTrue/FalseAccording to Adam Smith, division of labor was an important concept.True (easy)In the Industrial Revolution, machine power began substituting for human power.True (easy)“Principles of Scientific Management” was written by Frederick Taylor.True (moderate)Frank Gilbreth’s best-known contribution to scientific management concerned selecting the best worker.False (moderate)Frederick Taylor is most associated with the principles of scientific management.True (easy)One could say that Fayol was interested in studying macro management issues, whereas Taylor was interested in studying micro management issues.True (moderate)Bureaucracy, as described by Weber, emphasizes rationality and interpersonal relationships.False (moderate)Decisions on determining a company’s optimum inventory levels have been significantly influenced by economic order quantity modeling.True (moderate)Barnard, Follet, Musterberg, and Owen are all theorists are associated with the early organizational behavior approach.True (moderate)Multiple ChoiceAdam Smith's, "The Wealth of Nations," put forth that the primary economic advantage by societies would be gained from which of the following concepts?a. management planning and controlb. on-the-job trainingc. union representationd. fair employment legislatione. division of labor (difficult)Which of the following is not one of the four management approaches that grew out of the first half of this century?a. scientific managementb. general administrativec. organizational behaviord. systems approach (easy)e. quantitativeAccording to the text, probably the best-known example of Taylor’s scientific management was the ______________ experiment.a.horse shoeb.pig iron (moderate)c.blue collard.fish tankWhich of the following is NOT one of Taylor’s four principles of management?a.Develop a science for each element of an indivi dual’s work, which will replace the old rule-of-thumbmethod.b.Scientifically select and then train, teach, and develop the worker.c.Heartily cooperate with the workers so as to ensure that all work is done in accordance with the principlesdeveloped.d.Provide managers will less work than other employees so the managers can plan accordingly.(difficult)General administrative theory focuses ona. the entire organization. (easy)b. managers and administrators.c. the measurement of organizational design relationships.d. primarily the accounting function.e. administrative issues affecting non-managerial employees.The fourteen principles of management are associated with whom?a. Weberb. Druckerc. Taylord. Gilbrethe. Fayol (moderate)Which of the following approaches to management has also been labeled operations research or management science?a.The qualitative approachb.The quantitative approach (easy)c.The experimental approachd.The theoretical approachWhich of the following would not be associated with the quantitative approach to management?a. information modelsb. critical-path schedulingc. systematic motivation of individuals (moderate)d. linear programminge. statisticsWithout question, the most important contribution to the developing field of organizational behavior came out of the _______________.a.Taylor Studies.b.Porter Studies.c.Parker Studies.d.Hawthorne Studies. (moderate)What scientist is most closely associated with the Hawthorne Studies?a. Adamsb. Mayo (easy)c. Lawlerd. Barnarde. FollettOne outcome of the Hawthorne studies could be described by which of the following statements?a.Social norms are the key determinants of individual work behavior. (moderate)b.Money is more important than the group on individual productivity.c.Behavior and employee sentiments are inversely related.d.Security is relatively unimportant.e.While groups are an important determinant of worker productivity, the individual him/herself is mostimportant.Scenarios and QuestionsHISTORICAL BACKGROUND OF MANAGEMENTA Look Back (Scenario)Cindy Schultz, tired from working with customers all day, decided to take a fifteen-minute nap to help clear her head before the 4:15 managers' meeting. Her company had recently begun a re-engineering process as well as other changes requiring copious management input. As she leaned back in her chair, she wondered if management science had always been this way and how it all began. As she napped, she dreamed that, along with "Mr. Peebodi" as her guide, she was traveling in the "Management Way Back Machine" that took her back through management history.106. One of the earliest sites Cindy visited was Adam Smith's home, author of The Wealth of Nations, which suggested that organizations and society would gain froma. time management.b. division of labor. (moderate)c. group work.d. quality management.e. time and motion studies.107. Cindy visited a bookstore where there was a book signing occurring. She looked down and saw that the title of the book was Principles of Scientific Management and concluded that the author must bea. Adam Smith.b. Frank Gilbreth.c. Henry Gantt.d. Frederick Taylor. (easy)e. Henri Fayol.108. Cindy admired the works of Taylor and Gilbreth, two advocates ofa. scientific management. (moderate)b. organizational behavior.c. human resource management.d. motivation.e. leadership.109. Cindy spent some time visiting with __________, a researcher she previously knew little about but who also contributed to management science by being among the first to use motion picture films to study hand-and-body motions and by devising a classification scheme known as a "therblig."a. Henry Ganttb. Max Weberc. Chester Barnardd. Frank Gilbreth (moderate)e. Mary Parker FolletEssay QuestionsSCIENTIFIC MANAGEMENTIn a short essay, discuss Frederick Taylor’s work in scientific management. Next, list Taylor’s four principles of management.AnswerFrederick Taylor did most of his work at the Midvale and Bethlehem Steel Companies in Pennsylvania. As a mechanical engineer with a Quaker and Puritan background, he was continually appalled by workers’inefficiencies. Employees used vastly different techniques to do the same job. They were inclined to “take it easy” on the job, and Taylor believed that worker output was only about one-third of what was possible.Virtually no work standards existed. Workers were placed in jobs with little or no concern for matching their abilities and aptitudes with the tasks they were required to do. Managers and workers were in continual conflict.Taylor set out to correct the situation by applying the scientific method to shop floor jobs. He spent more than two decades passionately pursuing the “one best way” for each job to be done.Taylor’s Four Principles of Managementa.Develop a science for each element of an individual’s work, which will replace the old rule-of-thumbmethod.b.Scientifically select and then train, teach, and develop the worker.c.Heartily cooperate with the workers so as to ensure that all work is done in accordance with the principlesof the science that has been developed.d.Divide work and responsibility almost equally between management and workers. Management takes overall work for which it is better fitted than the workers.(difficult)122. In a short essay, discuss the work in scientific management by Frank and Lillian Gilbreth.AnswerFrank Gilbreth is probably best known for his experiments in bricklaying. By carefully analyzing thebricklayer’s job, he re duced the number of motions in laying exterior brick from 18 to about 5, and on laying interior brick the motions were reduced from 18 to 2. Using the Gilbreth’s techniques, the bricklayer could be more productive and less fatigued at the end of the day. The Gilbreths were among the first researchers to use motion pictures to study hand-and-body motions and the amount of time spent doing each motion. Wasted motions missed by the naked eye could be identified and eliminated. The Gilbreths also devised a classification scheme to label 17 basic hand motions, which they called therbligs. This scheme allowed the Gilbreths a more precise way of analyzing a worker’s exact hand movements.(moderate)GENERAL ADMINISTRATIVE THEORISTS123. In a short essay, discuss the work of Henri Fayol as it relates to the general administrative approach to management. Next list and discuss seven of Fayol’s fourteen principles of management.AnswerFayol described the practice of management as something distinct from accounting, finance, production,distribution, and other typical business functions. He argued that management was an activity common to all human endeavors in business, government, and even in the home. He then proceeded to state 14 principles of management—fundamental rules of management that could be taught in schools and applied in allorganizational situations.Fayol’s Fourteen Principles of Managementa.Division of work. – specialization increases output by making employees more efficient.b.Authority – managers must be able to give orders. Authority gives them this right. Along with authority,however, goes responsibility.c.Discipline – employees must obey and respect the rules that govern the organization.d.Unity of command – every employee should receive orders from only one superior.e.Unity of direction – the organization should have a single plan of action to guide managers and workers.f.Subordination of individual interests to the general interest – the interests of any one employee or group ofemployees should not take precedence over the interests of the organization as a whole.g.Remuneration – workers must be paid a fair wage for their services.h.Centralization – this term refers to the degree to which subordinates are involved in decision making.i.Scalar chain – the line of authority from top management to the lowest ranks in the scalar chain.j.Order – people and materials should be in the right place at the right time.k.Equity – managers should be kind and fair to their subordinates.l.Stability of tenure of personnel – management should provide orderly personal planning and ensure that replacements are available to fill vacancies.m.Initiative – employees who are allowed to originate and carry out plans will exert high levels of effort.n.Esprit de corps – promoting team spirit will build harmony and unity within the organization.(difficult)124. In a short essay, discuss Max Weber’s contribution to the general administrative approach to management.AnswerMax Weber was a German sociologist who studied organizational activity. Writing in the early 1900s, hedeveloped a theory of authority structures and relations. Weber describes an ideal type of organization hecalled a bureaucracy—a form or organization characterized by division of labor, a clearly defined hierarchy, detailed rules and regulations, and impersonal relationships. Weber recognized that this “ideal bureaucracy”didn’t exist in reality. Instead he intended it as a basis for theorizing about work and how work could be done in large groups. His theory became the model structural design for many or today’s large organizations.(easy)TOWARD UNDERSTANDING ORGANIZATIONAL BEHAVIOR125. In a short essay, describe the Hawthorne Studies. Next, discuss the role of Elton Mayo in these studies and some of the findings of his research.AnswerWithout question, the most important contribution to the developing OB field came out of the HawthorneStudies, a series of studies conducted at the Western Electric Company Works in Cicero, Illinois. These studies were initially designed by Western Electric industrial engineers as a scientific management experiment. They wanted to examine the effect of various illumination levels on worker productivity. Based on their research, it was concluded that illumination intensity was not directly related to group productivity. In 1927, the Western Electric engineers asked Harvard professor Elton Mayo and his associates to join the study as consultants.Through additional research, Elton Mayo concluded that behavior affected individual behavior, that groupstandards establish individual worker output, and that money is less a factor in determining output than are group standards, group sentiments, and security. These conclusions led to a new emphasis on the humanbehavior factor in the functioning of organizations and the attainment of their goals.(difficult)CURRENT TRENDS AND ISSUES126. In a short essay, define entrepreneurship and discuss the three import themes that stick out in this definition of entrepreneurship.AnswerEntrepreneurship is the process whereby an individual or a group of individuals uses organized efforts andmeans to pursue opportunities to create value and grow by fulfilling wants and needs through innovation and uniqueness, no matter what resources are currently controlled. It involves the discovery of opportunities and the resources to exploit them. Three important themes stick out in this definition of entrepreneurship. First, is the pursuit of opportunities. Entrepreneurship is about pursuing environmental trends and changes that no one else has seen or paid attention to. The second important theme in entrepreneurship is innovation.Entrepreneurship involves changing, revolutionizing, transforming, and introducing new approaches—that is, new products or services of new ways of doing business. The final important theme in entrepreneurship is growth. Entrepreneurs pursue growth. They are not content to stay small or to stay the same in size.Entrepreneurs want their businesses to grow and work very hard to pursue growth as they continually look for trends and continue to innovate new products and new approaches.(moderate)127. In a short essay, define e-business and e-commerce. Next discuss the three categories of e-business involvement.AnswerE-business (electronic business) is a comprehensive term describing the way an organization does its work by using electronic Internet-based) linkages with its key constituencies (employees, managers, customers,suppliers, and partners) i n order to efficiently and effectively achieve its goals. It’s more than e-commerce, although e-business can include e-commerce. E-commerce (electronic commerce) is any form of business exchange or transaction in which the parties interact electronically. The first category of e-businessinvolvement an e-business enhanced organization, a traditional organization that sets up e-business capabilities, usually e-commerce, while maintaining its traditional structure. Many Fortune 500 type organizations areevolving into e-businesses using this approach. They use the Internet to enhance (not to replace) theirtraditional ways of doing business. Another category of e-business involvement is an e-business enabledorganization. In this type of e-business, an organization uses the Internet to perform its traditional business functions better, but not to sell anything. In other words, the Internet enables organizational members to do their work more efficiently and effectively. There are numerous organizations using electronic linkages to communicate with employees, customers, or suppliers and to support them with information. The last category of e-business involvement is when an organization becomes a total e-business. Their whole existence is made possible by and revolves around the Internet.(moderate)128. In a short essay, discuss the need for innovation and flexibility as it relates to the survival of today’s organizations.AnswerInnovation has been called the most precious capability that any org anization in today’s economy must have and nurture. Without a constant flow of new ideas, an organization is doomed to obsolescence of even worse, failure. In a survey about what makes an organization valuable, innovation showed up at the top of the list.There is absolutely no doubt that innovation is crucial. Another demand facing today’s organizations andmanagers is the need for flexibility. In a context where customers’ needs may change overnight, where new competitors come and go at breathtaking speed, and where employees and their skills are shifted as needed from project to project, one can see how flexibility might be valuable.(easy)129. In a short essay, discuss the concept of total quality management and the six characteristics that describe this important concept.AnswerA quality revolution swept through both the business and public sectors during the 1980s and 1990s. Thegeneric term used to describe this revolution was total quality management, or TQM for short. It was inspired by a small group of quality experts, the most famous being W. Edwards Deming and Joseph M. Juran. TQM isa philosophy of management driven by continual improvement and responding to customer needs andexpectations. The objective is to create an organization committed to continuous improvement in workprocesses. TQM is a departure from earlier management theories that were based on the belief that low costs were the only road to increased productivity.The Six Characteristics of Total Quality Managementa.Intense Focus on the customer –the customer includes not only outsiders who buy the organization’sproducts or services but also internal customers (such as shipping or accounts payable personnel) who interact with and serve others in the organization.b.Concern for continual improvement –TQM is a commitment to never being satisfied. “Very good” is notgood enough. Quality can always be improved.c.Process-focused –TQM focuses on work processes as the quality of goods and services is continuallyimproved.d.Improvement in the quality of everything the organization does – TQM uses a very broad definition ofquality. It relates not only to the final product but also to how the organization handles deliveries, how rapidly it responds to complaints, and how politely the phones are answered.e.Accurate measurement –TQM uses statistical techniques to measure every critical variable in theorganization’s operations. These are compared against standards or benchmarks to identify problems, trace them to their roots, and eliminate their causes.f.Empowerment of employees – TQM involves the people on the line in the improvement process. Teamsare widely used in TQM programs as empowerment vehicles for finding and solving problems.(difficult)130. In a short essay, describe the learning organization and discuss the concept of knowledge management.AnswerToday’s managers confront an environment where change takes place at an unprecedented rate. Constantinnovations in information and computer technologies combined with the globalization of markets have createda chaotic world. As a result, many of the past management guidelines and principles no longer apply.Successful organizations of the twenty-first century must be able to learn and respond quickly, and will be led by managers who can effectively challenge conventional wisdom, manage the organization’s knowledge base, and make needed changes. In other words, these organizations will need to be learning organizations. Alearning organization is one that has developed the capacity to continuously learn, adapt, and change. Part of a manager’s responsibility in fostering an environment conducing to learning is to create learning capabilities throughout the organization—from lowest level to highest level and in all areas. Knowledge managementinvolves cultivating a learning culture where organizational members systematically gather knowledge and share it with others in the organization so as to achieve better performance.(moderate)Chapter 3 – Organizational CultureIn the symbolic view of management, managers are seen as directly responsible for an organization's success or failure.False (easy)The current dominant assumption in management theory suggests managers are omnipotent.True (moderate)An organizational culture refers to a system of shared meaning.True (moderate)Organizational culture is a perception, not reality.True (moderate)Strong cultures have more influence on employees than weak ones.True (moderate)。
罗宾斯《管理学》第九版试题

罗宾斯《管理学》第九版试题罗宾斯《管理学》第九版试题Chapter 10 – Organizational Structure and DesignTrue/False QuestionsA MANAGER’S DILEMMA1. According to the boxed feature, ―A Manager’s Dilemma,‖ Nokia was once involved in industries rangingfrom paper to chemicals and rubber.True (moderate)2. According to the boxed feature, ―A Manager’s Dilemma,‖ Nokia has been competing in thetelecommunications industry since 1965.False (moderate)DEFINING ORGANIZATIONAL STRUCTURE3. Organizational design is the organization's formal framework by which job tasks are divided, grouped, and coordinated.False (difficult)4. The concept of work specialization can be traced back a couple of centuries to Adam Smith's discussion ofdivision of labor.True (moderate)5. The degree to which tasks in an organization are divided into separate jobs is division of labor.True (moderate)6. Historically, many organizations have grouped work actions by function departmentalization.True (moderate)7. Grouping jobs on the basis of product or customer flow istermed customer departmentalization.False (moderate)8. Geographic departmentalization has greatly increased in importance as a result of today’s competitivebusiness environmentFalse (moderate)9. A group of individuals who are experts in various specialties and who work together is a cross-functional team.True (moderate)10. Authority is the individual's capacity to influence decisions.False (difficult)11. Authority is synonymous with responsibility.False (easy)12. Responsibility is the rights inherent in a managerial position.False (easy)13. A manager's span of control refers to the number of subordinates who can be effectively and efficientlysupervised.True (moderate)14. The classical view of unity of command suggests that subordinates should have only one superior to whom they report.True (easy)15. The trend in recent years has been toward smaller spans of control.False (easy)16. When decisions tend to be made at lower levels in anorganization, the organization is said to bedecentralized.True (moderate)17. Decentralization describes the degree to which decision making is concentrated at a single point in theorganization.False (moderate)18. In the last 35 years, there has been a trend of organizations moving toward increased decentralization.True (easy)19. Appropriate organizational structure depends on four variables: the organization's strategy, size, technology, and degree of environmental uncertainty.True (difficult)20. Standardization refers to the degree to which jobs within the organization are standardized and the extent towhich employee behavior is guided by rules and procedures.False (moderate)ORGANIZATIONAL DESIGN DECISIONS21. An organic organization tends to be characterized by high specialization, extensive departmentalization,narrow spans of control, high formalization, a limited information network, and little participation indecision-making by low-level employees.False (moderate)22. An organic organization would likely be very flexible.True (moderate)23. Innovators need the efficiency, stability, and tight controls of the mechanistic structure.False (easy)24. The relationship between organizational size and structure tends to be linear.False (difficult)25. Joan Woodward attempted to view organizational structure from a technological perspective.True (moderate)26. Woodward demonstrated that organizational structures adapted to their technology.True (moderate)27. Woodward's findings support that there is "one best way" to organize a manufacturing firm.False (moderate)28. The strength of the functional structure is that it focuses on results.False (moderate) it is the strength of divisional structure.\\\\\\\29. According to the text, a functional structure creates strategic business units.False (moderate)COMMON ORGANIZATIONAL DESIGNS30. Project structures tend to be rigid and inflexible organizational designs.False (easy)Multiple ChoiceA MANAGER’S DILEMMA31. Accordi ng to t he company profile in ―A Manager’s Dilemma,‖ the organizational structure of Nokia is best described as ______________.a. mechanisticb. organic (moderate)c. centralizedd. formalized32. The factor contributing the most to Nokia’s success in the mobile phone industry according to the company profile in ―A Manager’s Dilemma‖ is ______________.a. new product development (moderate)b. government subsidiesc. national trade barriersd. weak competition33. ______________ is the process of creating an organization's structure.a. Human resource managementb. Leadingc. Organizing (moderate)d. Planninge. DepartmentalizationDEFINING ORGANIZATIONAL STRUCTURE34. According to the text, a(n) ______________ is the formal framework by which job tasks are divided,grouped, and coordinated.a. mission statementb. environmental scanc. internal resource analysisd. organizational structure (moderate)35. Which of the following is not one of the six key elements in organizational design?a. work specializationb. departmentalizationc. chain of commandd. bureaucratic design (difficult)e. span of control36. Work specialization is also known as ______________.a. departmentalization.b. centralization.c. span of control.d. formalization.e. division of labor. (easy)37. The term ______________ is used to describe the degree to which tasks in an organization are divided intoseparate jobs.a. work ethicsb. managerial capitalismc. social responsibilityd. work specialization (moderate)38. When did the idea of enlarging, rather than narrowing, job scope begin?a. 1950sb. 1960s (moderate)c. 1970sd. 1980se. 1990s39. Which of the following is not an example of the classical viewof division of labor?a. assembly-line productionb. Burger Kingc. Taco Belld. TQM (moderate)e. Kentucky Fried Chicken40. ______________ is the basis on which jobs are grouped inorderto accomplish organizational goals.a. Departmentalization (moderate)b. Centralizationc. Formalizationd. Coordinatione. Efficiency41. A local manufacturing organization has groups of employees whoare responsible for sales, marketing,accounting, human resources, etc. These are examples of what concept?a. authorityb. chain of commandc. empowermentd. departmentalization (moderate)e. social grouping42. Grouping sporting equipment in one area, men's clothing in another area, and cosmetics in a third area, is anexample of what kind departmentalization?a. customerb. product (easy)c. geographicd. processe. outcome43. Sales responsibilities divided into the southwest, midwest, southern, northern, and western regions would bean example of ______________ departmentalization.a. productb. geographic (easy)c. processd. outcomee. customer44. Grouping activities on the basis of customer flow is______________.a. functional departmentalization.b. product departmentalization.c. geographical departmentalization.d. process departmentalization. (moderate)e. technological departmentalization.45. What type of departmentalization expects that each department will specialize in one specific phase of the process or product production?a. productb. geographicc. process (easy)d. outcomee. customer46. What kind of departmentalization would be in place in a government organization where different publicservice responsibilities are divided into activities for employers, children, and the disabled?a. productb. geographicc. processd. outcomee. customer (moderate)47. Which of the following is not a form of departmentalization suggested by your text?a. functional departmentalizationb. product departmentalizationc. geographical departmentalizationd. process departmentalizatione. technological departmentalization (difficult)48. Today's competitive business environment has greatly increasedthe importance of what type ofdepartmentalization?a. geographicb. customer (difficult)c. productd. processe. outcome49. According to the text, managers are using ______________, which are groups of individuals who areexperts in various specialties and who work together.a. specialized teamsb. cross-demanded teamsc. cross-functional teams (moderate)d. simple structured teams50. Which of the following is a contemporary addition to thehistorical view of departmentalization?a. increased rigidityb. cross-functional teams (moderate)c. enhanced centralizationd. elimination of product departmentalizatione. addition of sales departmentalization51. Bringing together the company's legal counsel, research engineer, and marketing specialist for a project isan example of a(n) ______________.a. empowered team.b. process departmentalization.c. product departmentalization.d. cross-functional team. (moderate)e. continuous improvement team.52. The ______________ is the continuous line of authority that extends from upper organizational levels to thelowest levels and clarifies who reports to whom.a. chain of demandb. chain of command (easy)c. demand hierarchyd. continuous design structure53. To whom a worker reports concerns which aspect of organizational structure?a. chain of command (moderate)b. departmentalizationc. pay structured. line of commande. authority framework54. ______________ entitles a manager to direct the work of a subordinate.a. Responsibilityb. Legitimate powerc. Rankd. Operating responsibilitye. Authority (moderate)55. ______________ is the obligation to perform assigned activities.a. Authorityb. Responsibility (easy)c. Chain of commandd. Unity of commande. Formalization56. The ______________ principle (one of Fayol’s 14 principles of management) helps preserve the concept ofa continuous line of authority.a. unity of demandb. unity of command (moderate)c. demand structured. continuous demand57. Span of control refers to which of the following concepts?a. how much power a manager has in the organizationb. the geographic dispersion of a manager's subunits ofresponsibilityc. how many subordinates a manager can effectively and efficiently supervise (moderate)d. the number of subordinates affected by a single managerial ordere. the amount of time it takes to pass information down through a manager's line of command58. Other things being equal, the wider or larger the span of control, the more ______________ theorganizational design.a. bureaucraticb. democraticc. effectived. efficient (difficult)e. classical59. Wider spans of control may be viewed as more efficient, but eventually, wider spans tend to have whateffect on organizations?a. reduced effectiveness (difficult)b. increased turnoverc. loss of managerial powerd. customer dissatisfactione. rigid chains of command60. An organization that spends money on maintaining a well-trained work force can expect which of thefollowing span-of-control outcomes?a. increased contempt for managementb. increased voluntary turnoverc. centralized authorityd. less direct supervision (moderate)e. increased need for managerial-level employees61. A high-tech manager who supervises the development of a new computer chip needs ______________compared to a manager who supervises the mailing of unemployment insurance checks at the localgovernment office.a. about the same span of controlb. a narrower span of control (difficult)c. a wider span of controld. a more informal span of controle. elimination of the span of control62. In general, span of control is ______________ for managers.a. increasing (easy)b. decreasingc. staying the samed. significantly decreasinge. no longer important63. ______________ describes the degree to which decision making is concentrated at a single point in theorganization.a. Decentralizationb. Centralization (moderate)c. Transnationalismd. Cross sectional analysis64. If lower-level employees provide input or are actually given the discretion to make decisions, theorganization is ______________.a. formalized.b. centralized.c. decentralized. (easy)d. mechanistic.e. organic.65. Recently, there has been a distinct trend toward ______________.a. smaller spans of control.b. decentralized decision-making. (moderate)c. decreased flexibility.d. emphasis on chain of command.e. mechanistic organizations.66. Which of the following factors WOULD NOT influence an organization to have a higher degree ofcentralization?a. Environment is stable.b. Company is geographically dispersed. (difficult)c. Company is large.d. Decisions are significant.e. Organization is facing a crisis.67. ______________ refers to the degree to which jobs within the organization are standardized and the extentto which employee behavior is guided by rules and procedures.a. Standardizationb. Centralizationc. Chain of commandd. Strategye. Formalization (moderate)68. All of the following factors indicate that a decentralized organization would be most effective EXCEPTwhen ______________.a. the environment is complex.b. decisions are relatively minor.c. the organization is facing a crisis. (difficult)d. the company is geographically dispersed.e. effective implementation of strategies depends on managers having involvement and flexibilityto make decisions.69. Which of the following factors describes an environment in whicha high degree of decentralization isdesired?a. Environment is complex, uncertain. (moderate)b. Lower-level managers do not want to have a say in decisions.c. Decisions are significant.d. Company is large.e. Organization is facing a crisis or the risk of company failure.70. The ______________ organizational structure is characterized by high specialization, extensivedepartmentalization, narrow spans of control and high formalization.a. mechanistic (easy)b. organicc. contingencyd. adhocracye. functional71. Which of the following is NOT a characteristic of a mechanistic organization?a. high specializationb. wide spans of control (moderate)c. high formalizationd. limited information networke. extensive departmentalization72. What type of organizational form follows classical principles such as unity of command?a. organicb. linearc. decentralizedd. mechanistic (moderate)e. adhocracyORGANIZATIONAL DESIGN DECISIONS73. Which of the following would likely be found in mechanistic organizations?a. wide span of controlb. empowered employeesc. decentralized responsibilityd. few rules and/or regulationse. standardized job specialties (difficult)74. All of the following are characteristics of an organic organization EXCEPT:a. narrow spans of control. (moderate)b. cross-hierarchical teams.c. free flow of information.d. low formalization.e. cross-functional teams.75. In the early years of Apple Computers, its desire for highly proficient and creative employees who operatedwith few work rules was an example of what type of organization?a. bureaucraticb. mechanisticc. volatiled. nouvellee. organic (difficult)。
管理会计双语练习题

管理会计双语练习题一、True/False QuestionsFor each of the following, circle the T or the F to indicate whether the statement is true or false.1 Managerial accounting refers to the preparation and use of accounting information designed to meet the needs of decision makers inside the business organization.Product costs are selling expenses that appear on the income statement.Management accounting reports provide a means of monitoring , evaluating and rewardingperformance.Product costs are offset against revenue in the period in which the related products are sold, rather than the period in which the costs are incurred. Manufacturing overhead is considered an indirect cost, since overhead costs generally cannot betraced conveniently and directly to specific units of product.Overhead application rates allow overhead to be assigned at the beginning of a period to help setprices.Pepsi Cola would most likely use a job order costing system.Activity-based costing tracks cost to the activities that consume resources.Activity based costing uses multiple activity bases to assign overhead costs to units of production.10 The two steps required in Activity Based Costing are 1) Identify separate activity cost pools and)allocate each cost pool to the product using an appropriate cost driver11 The new manufacturing environment is characterized by its shift toward labor intensive productionand declining manufacturing overhead costs.1A cost driver is an activity base that is highly correlated with manufacturing overhead costs.1In ABC, only one cost driver should be used in applying overhead.1As companies become more automated overhead costs decrease and direct labor costs increase.1An equivalent unit measures the percentage of acompleted units cost that is present in a partially finished unit.1Costs do not flow through a process cost system in the same sequence as actual products movethrough the assembly process.1Non-value added activities are those that do not add to a product's desirability.1Target costing centers on new product and service development as opposed to managing the valuechain for existing products.1In the target costing process, target price is computed by adding the desired profit margin to the targetproduct cost.20 Target cost equals target price plus profit margin.21 Variable costs which increase in total amount in direct proportion to an increase in output represent aconstant amount per unit of output.2Any business which operates at less than capacitywill have larger fixed costs than variable costs. With variable costs, the cost per unit varies with changes in volume.2The contribution margin is the difference between total revenue and fixed costs.2The volume of output which causes fixed costs to be equal in amount to variable costs is called thebreak-even point.2Any business which operates at less than capacity will have larger fixed costs than variable costs. Margin of safety is the dollar amount by which actual sales volume exceeds the break-even salesvolume.2Life cycle costing considers all potential resources used by the product over its entire life. 2Economies of scale can be achieved by using facilities more intensively.30 The break-even point is the level of activity at which operating income is equal to cost of goods sold.1 Contribution margin ratio is equal to contribution margin per unit divided by unit sales price.3Opportunity cost is the benefit that could havebeen obtained by pursuing an alternate course ofaction.3All incremental revenue or incremental costs are relevant.3Sunk costs are relevant to decisions about replacing plant assets.3In determining whether to scrap or to rebuild defective units of product, the cost already incurred inproducing the defective units is not relevant. 3In making a decision, management will look thoroughly at both relevant and irrelevant data.33.Responsibility margin is useful in evaluating the consequences of short-run marketing strategies, while contribution margin is more useful in evaluating long-term profitability.3The transfer price is the dollar amount used in recording sales to primary customers.3Under variable costing, fixed manufacturing costs are treated as period costs, rather than product costs.40 The transfer price is the dollar amount usedin recording sales to primary customers.41 Variable costing treats all fixed manufacturing costs as expenses of the current period. 4In full costing when production rises above the amount of sales, some of the fixed costs will remain in inventory.4Return on Investment tells us how much earnings can be expected for the average investeddollar.4Capital turnover can be improved by reducing invested capital while keeping sales constant.4The value chain consists of only those activities that increase the selling price of a product as it is distributed to a customer.4Residual income is calculated by subtracting the minimum acceptable return on the average investedcapital from the operating income.二、Multiple Choice QuestionsChoose the best answer for each of the following questions and insert the identifying letter in the space provided.1.Costs that are traceable to a particular unitand are inventoriable are calledA) Period costs B) Product costs C) Overhead costsD) Job costs2. .Determine the amount of manufacturing overhead given the following information:a. Depreciation on a factory building $2,400b. Telephone expense in factory office750c. Telephone expense in sales showroom850d. Factory foreman’s salary000e. Maintenance for factory`00f. Maintenance for sales showroom80A) $4,010 B) $9,800C) $8,950D) $10,54024.Goods that are still in the production process would be in which account?A) Materials inventory B) Work-in-process inventory C)Finished goods inventory D)Cost of goods sold29.The principal difference between managerial accounting and financial accounting is that managerial accountinginformation is:A) Prepared by managers.B) Intended primarily for use by decision makers inside the business organization.C) Prepared in accordance with a set of accounting principles developed by the Institute of Certified Managerial Accountants.D) Oriented toward measuring solvency rather than profitability.30.Management accounting systems are designed to assist organizations in the performance of all of the followingfunctions except:A) The assignment of decision-making authority over company assets.B) Planning and decision-making.C) Monitoring, evaluating and rewarding performance.D) The preparation of income tax returns.35.In comparison with a financial statement prepared in conformity with generally accepted accounting principles, amanagerial accounting report is less likely to: A) Focus upon the entire organization as the accounting entity. B) Focus upon future accounting periods.C) Make use of estimated amounts. D) Be tailored to the specific needs of an individual decision maker.4.If the salaries of the sales staff of a manufacturing company are improperly recorded as a product cost, what will bethe likely effect on net income of the period in which the error occurs?A) Net income will be overstated. B) Net income will be understated.C) Net income will be unaffected. D) Net income will be understated only if inventory levels rise.5.Manufacturing overhead is best described as:A) All manufacturing costs other than direct materials and direct labor.B) All period costs associated with manufacturing operations.C) Indirect materials and indirect labor.D) All operating expenses other than sellingexpenses and general and administrative expenses.43.Underapplied overhead at the end of a month:A) Results when actual overhead costs are less than amounts applied to work in process.B) Indicates a poorly designed cost accounting system.C) Is represented by a debit balance remaining in the Manufacturing Overhead account.D) Is represented by a credit balance remaining in the Manufacturing Overhead account.58.The account Work-in-Process InventoryA) Consists of completed goods that have not yet been soldB) Consists of goods being manufactured that are incompleteC) Consists of materials to be used in the production processD) Consists of the cost of new materials used, labor but not overhead.66.Red Star Company uses a job order cost system. Overhead is applied to jobs on the basis of direct laborhours.During the current period, Job No.8was charged $400 in direct materials, $450 in direct labor, and $180 in manufacturing overhead. If direct labor costs an average of $1per hour, the company's overhead application rate is:A) $per direct labor hour. B) $per direct labor hour.C) $1per direct labor hour. D) $20 per direct labor hour.24.The best cost system to use for a company producing a continuous stream of similar items would be aA) Job order system B) Process costing system C) Production costing systemD) No cost system is required when jobs are similar64.Ken Gorman’s Company uses a job order cost system and has established a predetermined overhead application ratefor the current year of 150% of direct labor cost, based on budgeted overhead of $900,000 and budgeted direct labor cost of $600,000. Job no. 1 was chargedwith direct materials of $30,000 and with overhead of $24,000.The total cost of job no. 1:A) Is $54,000. B) Is $70,000. C)Is $90,000. D) Cannot be determined without additional information.27.Equivalent units of production areA) A measure representing the percentage of a unit's cost that has been completed.B) May be computed separately for each input added during productionC) May be assigned to beginning work-in-process or ending work-in-processD) All of the above27.Equivalent units of production areA) A measure representing the percentage of a unit's cost that has been completed.B) May be computed separately for each input added during productionC) May be assigned to beginning work-in-process or ending work-in-processD) All of the above21.Process costing would be suitable forA) Automobile repairB) Production of television sets C) Boat building D) Kitchen remodeling Use the following to answer questions5-76:Riverview Company's budget for the coming year includes $6,000,000 for manufacturing overhead, 100,000 hours of direct labor, and00,000 hours of machine time.75. Refer to the above data. If Riverview applies overhead using a predetermined rate based on machine-hours,what amount of overhead will be assigned to a unit of output which requires 0.machine hours and 0.2labor hours to complete?A) $6.00. B) $15.00.C) $21.00.D) Some other amount.76. Refer to the above data. If Riverview applies overhead using a predetermined rate based on labor-hours, whatamount of overhead will be assigned to a unit of output which requires 0.machine hours and 0.2labor hours to complete?A) $6.00. B) $15.00. C) $21.00.D) Some otheramount.21.Process costing would be suitable forA) Automobile repairB) Production of television sets C)Boat buildingD)Kitchen remodeling21.Which one of the following is not one of the basic procedures related to ABC?A) Identify the activity.B) Create an associated activity cost pool.C) Transact identified cost centers. D) Calculate the cost per unit of activity.23.Examples of value-adding activities include all of the following except:A) Product design. B) Assembly activities.C) Machinery set-up activities. D) Establishing efficient distribution channels.26.Just-in-time manufacturing systems are also known as:A) Supply push systems. B)Supply pull systems.C)Demand push systems. D) Demand pull systems.28.Target costing is directed toward:A) Reducing the activity costs associated with existing products.B) Identifying the amount by which the costs of existing products must be reduce to achieve a target profitmargin.C) The creation and design of products that will provide adequate profits.D) The improvement of existing production processes by eliminating non-value adding activities.30.During which element of manufacturing cycle time is value added to products?A) Storage and waiting time. B) Processing time.C) Movement time. D) Inspection time.33.Four categories of costs associated with product quality are:A) External failure, internal failure, prevention, and carrying.B) External failure, internal failure, prevention, and appraisal.C) External failure, internal failure, training, and appraisal.D) Warranty, product liability, prevention, and training.41.During cycle time, value is added only duringA) Processing time. B) Storage and waiting time.C) Movement time. D) Inspection time.26.A semivariable cost:A) Increases and decreases directly and proportionately with changes in volume.B) Changes in response to a change in volume, but not proportionately.C) Increases if volume increases, but remains constant if volume decreases.D) Changes inversely in response to a change in volume.27.Which of the following is an example of a fixed cost for an airline?A) Depreciation on the corporate headquarters.B) Fuel costs.C) Income taxes expense. D) Passengers' meals.28.In order to calculate break-even sales units, fixed costs are divided by:A) Contribution margin per unit. B) Contribution margin percentage.C) Target operating income. D) Sales volume.29.A company's relevant range of production is:A) The production range from zero to 100% of plant capacity.B) The production range over which CVP assumptions are valid.C) The production range beyond the break-even point.D) The production range that covers fixed but not variable costs.30.The break-even point in a cost-volume-profit graph is always found:A) At0% of full capacity.B) At the sales volume resulting in the lowest average unit cost.C) At the volume at which total revenue equals total variable costs.D) At the volume at which total revenue equals total fixed costs plus total variable costs.32.The contribution ratio is computed as:A) Sales minus variable costs, divided by sales.B) Fixed costs plus variable costs, divided by sales.C) Sales minus fixed costs, divided by sales. D)Sales divided by variable costs.33.In comparison to selling a product with a low contribution margin ratio, selling a product with a high contributionmargin ratio always:A) Requires less dollar sales volume to cover a given level of fixed costs.B) Results in a greater margin of safety.C) Results in higher operating income. D) Results in a higher contribution margin per unit sold.36.How will a company's contribution margin be affected by an investment in equipment that increases fixed costs inorder to achieve a reduction in direct labor cost?A) Contribution margin will increase.B) Contribution margin will fall.C) Contribution margin will either increase or decrease depending on the relative magnitudes of the changesin fixed and variable costs. D) Contribution margin will remain the same.43.If a product sells for $10, variable costs are$and fixed costs are $400,000 what would total sales have to be inorder to break-even?A) $160,000B) $166,66C) $1,000,000 D) $266,66746.If unit sales prices are $10 and variable costs are $per unit how many units would have to be sold to break even iffixed costs equal $12,000?A) $1,200B) $2,000C) $3,000D) $2,80062.A company with an operating income of $65,000 and a contribution margin ratio of5% has a margin of safety of:长江大学国际学院2011-2012学年度第1学期《管理会计学》试卷考试方式:闭卷满分:100分时间:2小时姓名:学号:班级:专业:考生注意:1、所有考题请回答在考卷指定位置上;2、请考生务必把专业、班级、学号及姓名填写在试卷上。
英语阅读-推理判断题

目 录
• Example analysis of reasoning and judgment questions
• Practice and improvement of reasoning and judgment questions
Understanding Texts
Inference questions promote deeper understanding of texts by encouraging readers to deduce meanings beyond the explicit information provided. True/False questions ensure that students comprehend the text correctly.
True/False Questions
These questions ask whether a statement is true or false based on a given passage. They test the reader's comprehension of the text and their ability to identify accurate information.
03
Use common sense
Apply your own knowledge and common sense to evaluate the credibility of the options.
Excluding interference items
阅读理解题型分类

阅读理解题型分类阅读理解题是英语考试中常见的题型之一,在各级学校的英语考试中都有出现。
阅读理解题旨在考察学生对所读文章的理解能力和信息获取能力。
在阅读理解题中,文章常常以一段或数段短文的形式出现,随后跟随一些相关的问题要求学生回答。
根据问题类型和答案形式的不同,阅读理解题型一般可以分为以下几个分类。
1. 多项选择题(Multiple Choice Questions)多项选择题是阅读理解题中最常见的一种类型。
学生需要根据所读文章的内容选择出最佳答案。
多项选择题通常有4个选项,其中只有1个是正确的答案,其他选项往往是干扰项。
2. 判断题(True/False Questions)判断题是阅读理解题中比较简单的一种类型。
学生需要根据所读文章的内容判断给定的陈述是否正确。
通常,判断题只有两个选项:True(正确)或False(错误)。
3. 填空题(Fill in the Blanks Questions)填空题是阅读理解题中要求学生根据所读文章的内容填写空缺处的单词或短语。
填空题考察学生对文章细节信息的掌握和词汇应用能力。
4. 概括题(Summary Questions)概括题要求学生根据所读文章的内容回答与文章主旨相关的问题。
学生需要通过理解文章的主要观点和要点,提炼出文章的核心信息,进行准确的概括。
5. 推理题(Inference Questions)推理题要求学生根据所读文章的信息进行推理判断,回答与文章意义隐含相关的问题。
学生需要通过推理、归纳和推断来回答问题,而不是直接从文章中找到答案。
6. 补全对话(Completion Questions)补全对话是一种特殊的阅读理解题型,在题目给出的对话中,有一些空缺处需要根据上下文和所提供的选项进行填写。
学生需要通过理解对话的语境和人物之间的交流,选择合适的选项进行填写。
7. 匹配题(Matching Questions)匹配题是一种较为复杂的阅读理解题型,题目通常由两部分组成,一部分是一组描述或问题,另一部分是一组相关的选项。
Quiz 1

Quiz for Chapter 1TRUE/FALSE QUESTIONS1.In order to be considered a manager, an individual must coordinate the work of others.2. Supervisors and foremen may both be considered first-line managers.3. Effectiveness refers to the relationship between inputs and outputs.4. When managers meet organizational goals, they are efficient and effective.5. Determining who reports to whom is part of the controlling function of management. MULTIPLE-CHOICE QUESTIONS1. Someone who works with and through other people by coordinating their workactivities in order to accomplish organizational goals is ___________.a. a very intelligent individualb. a supervisor of production workc. a managerd. an operations supervisor2. A manager resolving conflict among organizational members is performing whatfunction?a. controllingb. commandingc. directingd. leading3. _____________ distinguishes a managerial position from a nonmanagerial one.a. Manipulating othersb. Concern for the lawc. Increasing efficiencyd. Coordinating and integrating others’ work4. An automobile manufacturer that increased the total number of cars produced at thesame cost, but with many defects, would be _____________.a. efficient and effectiveb. concerned with inputsc. increasing effectivenessd. increasing efficiency5. In successful organizations, ______________.a. low efficiency and high effectiveness go hand in handb. high efficiency and low effectiveness go hand in handc. high efficiency and high effectiveness go hand in handd. high efficiency and high equity go hand in handSCENARIOS AND QUESTIONSAs a production supervisor, Joe decides on Friday afternoon how many units of output his employees will be able to produce and on which days certain products will be run in his department. He also decides which of his employees are going to be responsible for operating which machines within the department next week, as his employees are multi-skilled assemblers. On Monday, he informs his employees whom he has assigned to which machines by handing out assignment sheets and informs the employees that the schedule is going to be difficult due to the increased number of units. He goes on to tell them that he is sure they can fulfill the schedule because they are such good and skilled employees. Each day during the week he checks the amount of output that the employees have completed and the number of units that have been scraped.1. When Joe decides which of his employees are going to be responsible for operating which machines, he is performing which of the management functions?a. controllingb. leadingc. planningd. organizing2. When Joe decides how many units of output his employees will be able to produce and on which days certain products will be run, he is performing which of the management functions?a. controllingb. leadingc. planningd. organizing3. When Joe checks the amount of output that the employees have completed and the number of units that have been scraped, he is performing which of the management functions?a. controllingb. leadingc. planningd. organizing4. When Joe tells the employees that he is sure they can fulfill the schedule because they are such good and skilled employees, he is performing which of the management functions?a. controllingb. leadingc. planningd. organizing5.When Joe performs all of his management functions in a continuous manner, he is performing which of the following?a. scheduling processb. quality control processc. management processd. manufacturing processQuiz for Chapter 2MULTIPLE-CHOICE QUESTIONS1.In Wealth of Nations, Adam Smith described the breakdown of jobs into narrow and repetitive tasks and called this ______________.a. assembly linesb. lowest common factor of workc. division of labord. greatest common factor of work2. General administrative theorists devoted their efforts to _________________.a. making the overall organization more effectiveb. developing mathematical models to improve managementc. improving the productivity and efficiency of workersd. emphasizing the study of human behavior in organizations3. Which of the following phrases is most associated with scientific management?a. management relationsb. one best wayc. supply and demandd. quality control4. The primary issue that aroused Taylor to create a more scientific approach tomanagement was ______________.a. worker efficiencyb. worker effectivenessc. worker absenteeism and turnoverd. workplace safety5. The quantitative approach involves applications of _______________.a. statisticsb. optimization modelsc. information modelsd. computer simulationse. all of the above6.The Hawthorne studies were initially devised to study ______________.a. productivity levels of groups versus individualsb. the effect of noise on employee productivityc. the effect of illumination levels on employee productivityd. the effect of cooperative versus competitive organizational environments onproductivityQuiz for Chapter 3TRUE/FALSE QUESTIONS1. The organizational culture is a system of shared meaning held by members thatdistinguishes the organization from other organizations.2. An increasing body of evidence suggests that strong cultures are associated with highorganizational performance.3. An organization’s founder has little influence on its culture.4. Rituals are repetitive sequences of activities that express and reinforce the key values ofan organization.5. The general environment refers to everything inside the organization.6. Because certainty is a threat to an organization’s effectiveness, managers try to minimize it.MULTIPLE-CHOICE QUESTIONS1. An organization’s culture is ______________.a. represented in organizational meetings by the top manager of the organizationb. represented by a common perception held by the organization’s membersc. represented by a common perception held by interest groups that watch theorganizationd. changed when the organization is purchased by new owners2. Managers operate within the constraints imposed by __________________.a. the organization’s culture and environme ntb. the employees of the organizationc. government at the federal and state leveld. the organization’s board of directors3. Strong cultures _____________.a. are found in organizations with strong leadersb. have a minimal influence on the employee when she or he is making decisionsc. can be found in all organizations that existd. have a greater influence on employees than do weak cultures4. When employees at Microsoft use words such as: work judo, eating your owndog food, and flat food, they are using organizational __________.a. languagesb. ritualsc. symbolsd. ceremonies5. The original source of an organization’s culture usually ________________.a. is shared among the first workers hired into the organizationb. is formulated by the board of directors when the organization is formedc. identifies what the organization is successful doingd. reflects the vision or mission of the organization’s founder6. Which of the following is not mentioned in the textbook as a dimension of organizationalculture?a. attention to detailb. people orientationc. compensationd. aggressiveness7. All of the following are mentioned in the textbook as examples of material symbolsexcept ____________.a. dress attireb. size of officesc. employee stock optionsd. reserved parking spaces for certain employees8. The original source of an organization’s culture usually ________________.a. is shared among the first workers hired into the organizationb. is formulated by the board of directors when the organization is formedc. identifies what the organization is successful doingd. reflects the vision or mission of the organization’s founder9. The link between organizational values and managerial behavior is _____________.a. uncertainb. fairly straightforwardc. loose and difficult to seed. unimportant10. An organization’s specific environment ________________.a. is unique and changes with conditionsb. is the same regardless of the organization’s agec. is determined by the top level of managementd. is quantified to determine its existence11. When you think of an organization’s suppliers, you ________________.a. know that they are the main customers of the organizationb. typically think of governments that pass the laws the organization must followc. know that they are located close to the buying organizationd. typically think in terms of organizations that provide materials and equipment12. For a company such as Disney World in Florida, a bank would be an example of whatkind of factor in their specific environment?a. competitorb. supplierc. special-interest groupd. government agency13. As a manager, if you were working in an industry that was dependent onInternet connections and the many new customers vying for the same space, this would be an example of what kind of environment?a. generalb. staticc. stabled. dynamic14. An organization that has many competitors and suppliers would likely be said to have a highly ____________ environment.a. complexb. dynamicc. stabled. large15. Political conditions, which include attitudes that officials hold toward specific industries, fall within an organization’s _____________ environment.a. globalb. internalc. competitived. general。
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False Questions1. Common shareholders always share equally with all other shareholders in all dividends.2. A stock dividend is a distribution of corporate assets that returns part of the original investment to shareholders.3. If a corporation is authorized to issue 1,000 shares of $50 common stock, it is said to have $50,000 of stock outstanding.4. Callable bonds can be exchanged for a fixed number of shares of the issuing corporation's common stock.5. A basic present value concept is that cash received in the future is worth more value than the same amount of cash received today.6. Both interest on bonds and dividends on stock are tax deductible.7. A company’s debt-to-equity ratio was 1.0 at the end of Year 1. By the end of Year 2, it had increased to 1.7. Since the ratio increased from Year 1 to Year 2, the degree of risk in the firm’s financing structure decreased during Year 2.8. The carrying (book) value of a bond payable is the par value of the bonds plus the discount.9. Equity securities reflect a creditor relationship such as investments in notes, bonds, and certificates of deposit.10. When an equity security is sold, the sale proceeds are compared with the cost, and if the cost is greater than the proceeds, a gain on the sale of the security is recorded.11. When an investor company owns more than 25% of the voting stock of an investee company, it has a controlling influence.12. Profitability is the ability to generate future revenues and meet long-term obligations.13. Market prospects are the ability to provide financial rewards sufficient to attract and retain financing.14. Vertical analysis is the comparison of a company's financial condition and performance across time.15. Horizontal analysis is the comparison of a company's financial condition and performance to a base amount.Multiple Choice Questions1. Par value of a stock refers to the:B) Value assigned to a share of stock by the corporate charter.2. Stockholders' equity consists of :B) Contributed capital and retained earnings.3. Preferred stock on which the right to receive dividends is forfeited for any year that the dividends are not declared is referred to as:E) Noncumulative preferred stock.4. A company issued 7% preferred stock with a $100 par value. This means that:B) The amount of the potential dividend is $7 per year per preferred share.5. Retained earnings:A) Generally consists of a company's cumulative net income less any net losses and dividends declared since its inception.6. The statement of retained earnings may be combined with the:C) Statement of Stockholders’ Equity.7. Treasury stock is classified as:D) A contra equity account.8. A company has 40,000 shares of common stock outstanding. The stockholders' equity applicable to common shares is $470,000, and the par value per common share is $10. The book value per share is:D) $11.75.Calculation: $470,000/40,000 shares = $11.75 per share9. A premium on common stock:A) Is the amount paid in excess of par by purchasers of newly issued stock.10. A corporation's distribution of additional shares of its own stock to its stockholders without the receipt of any payment in return is called a:A) Stock dividend.1、Obligations not expected to be paid within the longer of one year or the company's operating cycle are reported as:C) Long-term liabilities.2. Bonds that have an option exercisable by the issuer to retire them at a stated dollar amount prior to maturity are known as:C) Callable bonds.3、A bond traded at 102½ means that:B) The bond traded at $1,025 per $1,000 bond.4、Promissory notes that require the issuer to make a series of payments consisting of both interest and principal are:C) Installment notes.5、An advantage of bond financing is:E) All of the above.6、Which of the following statements is true?A) Interest on bonds is tax deductible.7、A disadvantage of bonds is:E) All of the above.8、The debt-to-equity ratio:B) Is a means of assessing the risk of a company’s financing structure.9、When a bond sells at a premium:A) The contract rate is above the market rate.10、Amortizing a bond discount:A) Allocates a part of the total discount to each interest period.11、The effective interest amortization method:B) Allocates bond interest expense using a constant interest rate.12、The Premium on Bonds Payable account is a(n):B) Adjunct or accretion liability account.13、A company received cash proceeds of $206,948 on a bond issue with a par value of $200,000. The difference between par value and issue price for this bond is recorded as a:B) Credit to Premium on Bonds Payable.14、The contract rate of interest is also called the:E) Each of A, B, and C.15、The Premium on Bonds Payable account is a(n):B) Adjunct or accretion liability account.1. Long-term investments:B) Include funds earmarked for a special purpose such as bond sinking funds.2. Short-term investments:A) Are securities that management intends to convert to cash within the longer of one year or the current operating cycle, and are readily convertible to cash.3. Investments in debt and equity securities that the company actively manages and trades for profit are referred to as short-term investments in:C) Trading securities.4. At acquisition, debt securities are:C) Recorded at cost.5. Equity securities are:C) Recorded at cost to acquire them.6. A company owns $100,000 of 9% bonds that pay interest on October 1 and April 1. The amount of interest accrued on December 31 (the company's year-end) would be:C) $2,250.Calculation: $100,000 x 9% x 3/12 year = $2,2507.Long-term investments can include:E) All of the above.8. Available-for-sale debt securities are:C) Reported at market value on the balance sheet.9. Short-term investments in held-to-maturity debt securities are accounted for using the:D) Cost method without amortization.10. Return on total assets measures a company's ability to:C) Produce net income from net assets.1. Evaluation of company performance can include comparison and/or assessment of:E) All of the above.2. Current assets minus current liabilities is:D) Working capital.3. A financial statement analysis report:E) All of the above.4. The ability to meet short-term obligations and to efficiently generate revenues is called:A) Liquidity and efficiency.5. The ability to generate future revenues and meet long-term obligations is referred to as:B) Solvency.6. The ability to provide financial rewards sufficient to attract and retain financing is called:C) Profitability.7. The ability to generate positive market expectations is called:D) Market prospects.8. Three of the most common tools of financial analysis are:C) Horizontal analysis, vertical analysis, ratio analysis.9. The measurement of key relations among financial statement items is known as:D) Ratio analysis.10 Trend analysis is also called:C) Index number trend analysis.。