《管理会计(双语)》章节 (1)
Management Accounting, 6e (Atkinson et al.)Chapter 1 How Management Accounting Information Supports Decision Making Objective 11) Management accounting is subject to the rules formulated by standard setters such as the Financial Accounting Standards Board (FASB).Answer: FALSEExplanation: Financial accounting is subject to the rules of the FASB.Diff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking2) Management accounting information is primarily oriented to external stakeholders, such as investors, creditors, regulators, and tax authorities.Answer: FALSEExplanation: Management accounting information is primarily oriented to management. Diff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking3) The International Accounting Standards Board sets the guidelines used for management accounting.Answer: FALSEExplanation: Financial accounting must be consistent with the rules of the IASB.Diff: 1Terms: International Accounting Standards BoardObjective: 1AACSB: Reflective thinking4) A good management accounting system can become a source of competitive advantage for a company.Answer: TRUEDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking5) Management accounting information is sometimes predictive and forward looking. Answer: TRUEDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking6) Management accounting has no prescribed rules about its content, how the content is to be developed, and how the content is to be presented.Answer: TRUEDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking7) The Federal Accounting Standards Advisory Board sets cost accounting standards for all federal government activities.Answer: TRUEDiff: 2Terms: Government Accounting Standards BoardObjective: 1AACSB: Reflective thinking8) Management accounting measures can provide advance warnings of problems. Answer: TRUEDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking9) Information about customer satisfaction is an example of financial information. Answer: FALSEExplanation: Information about customer satisfaction is an example of nonfinancial information.Diff: 1Terms: nonfinancial informationObjective: 1AACSB: Reflective thinking10) Management accounting information can be used for all of the following EXCEPT:A) calculate the cost of a product or service.B) evaluate the performance of a company.C) project materials needs.D) evaluate the market price of the stock.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking11) Which of the following types of information are used in management accounting?A) financial informationB) nonfinancial informationC) information focused on the long termD) All of the above are correct.Answer: DDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking12) Management accounting:A) is both retrospective, providing feedback about past operations, and also prospective, incorporating forecasts and estimates about future events.B) is primarily oriented to external stakeholders.C) must be consistent with rules formulated by the Financial Accounting Standards Board (FASB).D) provides information that is generally available only on a quarterly or annual basis. Answer: ADiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking13) Which of the following descriptors refer to management accounting information?A) It is only retrospective, reporting and summarizing in financial terms the results of past decisions and transactions.B) It is driven by rules.C) It is prepared for shareholders.D) It is oriented to meeting the decision making needs of employees and managers inside the organization.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking14) Which of the following would be considered management accounting information?A) Budgeted production for the year 2011.B) Budgeted Balance Sheet.C) Analysis of trend in stock prices.D) Both budgeted production for the year of 2011, and the budgeted balance sheet. Answer: DDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking15) Management accounting information includes all of the following EXCEPT:A) tabulated results of customer satisfaction surveys.B) the cost of producing a product.C) the percentage of units produced that is defective.D) market price of the stock.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking16) Management accounting reports might include information about:A) customer complaints.B) net income for the year on budgeted income statement.C) total assets on budgeted balance sheet.D) All of the above are correct.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking17) The person MOST likely to use management accounting information is a(n):A) banker evaluating a credit application.B) shareholder evaluating a stock investment.C) governmental taxing authority.D) assembly department supervisor.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking18) Which of the following is NOT a function of a management accounting system?A) strategic developmentB) financial reportingC) controlD) product costingAnswer: BDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking19) Financial accounting:A) focuses on the future and includes activities such as preparing next year's operating budget.B) does not need to comply with GAAP (generally accepted accounting principles).C) is primarily oriented to external stakeholders, such as investors, creditors, regulators and tax authorities.D) is prepared for the use of department heads and other employees.Answer: CDiff: 1Terms: financial accountingObjective: 1AACSB: Reflective thinking20) The person MOST likely to use ONLY financial accounting information is a:A) factory shift supervisor.B) vice president of operations.C) current shareholder.D) department manager.Answer: CDiff: 2Terms: financial accountingObjective: 1AACSB: Reflective thinking21) Historically, management accounting innovations have been developed by:A) the International Accounting Standards Board.B) the Cost Accounting Standards Board.C) Academic accountants.D) Managers.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking22) In general, it was not until the 1970s that management accounting systems:A) were improved because of demands by the FASB and the SEC.B) stagnated and proved inadequate.C) started to develop innovations in costing and performance-measurement systems due to intense pressure from overseas competitors.D) started to address the decision-making needs of managers.Answer: CDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking23) Financial accounting information:A) provides a signal that something is wrong.B) identifies what is wrong.C) explains what is wrong.D) simply summarizes information but gives no indication that anything is wrong. Answer: ADiff: 2Terms: financial accountingObjective: 1AACSB: Reflective thinking24) The regulatory authority responsible for formulating rules of United States GAAP is:A) the Financial Accounting Standards Board.B) the Cost Accounting Standards Board.C) the Federal Accounting Standards Advisory Board.D) the International Accounting Standards Board.Answer: ADiff: 1Terms: financial accounting, FASBObjective: 1AACSB: Reflective thinking25) Management accounting information is BEST described as:A) providing a signal that something is wrong.B) identifying and helping to explain what is wrong.C) simply summarizing information, but giving no indication that anything is wrong.D) measuring overall organizational performance.Answer: BDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking26) Compare and contrast the users and uses of management accounting and financial accounting.Answer: Management accounting provides information to internal decision makers of the business such as line supervisors, division managers and top executives. Its purpose is to help managers plan, organize, control and make operating decisions by predicting future results and evaluating performance.Financial accounting provides information to external decision makers such as investors and creditors. Its purpose is to present a fair picture of the financial condition of the company for use by these parties in making investing and credit decisions.Diff: 2Terms: management accounting, financial accountingObjective: 1AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.27) What is the purpose of management accounting?Answer: Management accounting gathers short-term and long-term financial and nonfinancial information to plan, coordinate, motivate, improve, control, and evaluate success factors of an organization. Management accounting converts data into usable information that supports planning, organizing, and control decision making.Diff: 2Terms: management accountingObjective: 1AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 21) During the history of management accounting, innovations were developed to address the decision-making needs of managers.Answer: TRUEDiff: 2Terms: management accountingObjective: 2AACSB: Reflective thinking2) A key element in any organization's strategy is to identify its target customers and to deliver what those target customers want.Answer: TRUEDiff: 1Terms: strategyObjective: 2AACSB: Reflective thinking3) Management accounting innovations are usually developed by academics.Answer: FALSEExplanation: Management accounting innovations are usually developed by management accountants in the field.Diff: 2Terms: management accountingObjective: 2AACSB: Reflective thinking4) The first modern industry to develop and use large quantities of financial statistics to assess and monitor organizational performance was:A) steel companies.B) lumber companies.C) the railroads.D) automobile companies.Answer: CDiff: 2Terms: financial informationObjective: 2AACSB: Reflective thinking5) Which of the following companies is a service company?A) Lands' EndB) Schwinn BicyclesC) Orkin Pest ControlD) British PetroleumAnswer: CDiff: 1Terms: service companiesObjective: 2AACSB: Reflective thinking6) Historically, service companies have:A) operated in less competitive environments than manufacturing companies.B) enjoyed global customer demand.C) used management accounting information in much the same way as manufacturing companies.D) competed by managing costs to provide the best service at the lowest price.Answer: ADiff: 2Terms: service companiesObjective: 2AACSB: Reflective thinking7) The Hawthorne study revealed that:A) individuals alter their behavior when they know they are being studied.B) groups alter their behavior when they know they are being studied.C) People react when they are being measured.D) All of the above are correct.Answer: DDiff: 2Terms: nonfinancial information, Hawthorne studyObjective: 2AACSB: Reflective thinking8) _______ helped develop the Plan-Do-Check-Act (PDCA) cycle.A) HawthorneB) Deming.C) CarnegieD) FordAnswer: DDiff: 2Terms: plan-do-check-act cycleObjective: 2AACSB: Reflective thinking9) Describe the steps in the PDCA cycle.Answer: The Plan step of the PCDA cycle defines the organization's purpose and selects the focus and scope of its strategy. The Do step of the PDCA cycle involves the implementation of a chosen course of action. In this setting, management accounting information gets communicated to front-line and support employees to inform their daily decisions and work activities. The check step in the PDCA cycle includes two components — measuring and monitoring ongoing performance and taking short-term actions based on the measured performance. In the Act step of the PDCA cycle, managers take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.Diff: 3Terms: plan-do-check-act cycleObjective: 2AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.10) What role has the increasingly competitive business environment played in the development of management accounting?Answer: The competitive environment has changed dramatically. There has been a deregulation movement in North America and Europe during the 1970s and 1980s that changed the ground rules under which service companies operate.In addition, organizations encountered severe competition from overseas companies that offered high-quality products at low prices. There has been an improvement of operational control systems such that information is more current and provided more frequently. Employees need better management accounting information and accurate and timely information to improve the activities they perform and to make decisions. Employees also want innovations in management accounting information. Nonfinancial information has become a critical feedback measure. Finally, the focus of many firms is now on measuring and managing activities.Diff: 3Terms: financial accounting, management accountingObjective: 2AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 31) At the highest level strategic planning involves choosing a strategy that provides the best fit between the organization's environment and its internal resources in order to achieve the organization's objectives.Answer: TRUEDiff: 2Terms: strategyObjective: 3AACSB: Reflective thinking2) Quality is the degree of conformance between what the customer is promised and what the customer receives.Answer: TRUEDiff: 1Terms: qualityObjective: 3AACSB: Reflective thinking3) Government and nonprofit organizations, as well as profit-seeking enterprises, are feeling the pressures for improved performance.Answer: TRUEDiff: 1Terms: government and nonprofit organizationsObjective: 3AACSB: Reflective thinking4) Management accounting information allows managers to compare actual and planned costs and to identify areas and opportunities for process improvement.Answer: TRUEDiff: 1Terms: management accountingObjective: 3AACSB: Reflective thinking5) Management accounting can provide information on customer satisfaction.Answer: TRUEDiff: 2Terms: management accountingObjective: 3AACSB: Reflective thinking6) Planning activities include all of the following EXCEPT:A) estimate the cost and profit consequences from a course of action.B) evaluating the quality of the service provided.C) projecting labor requirements.D) budgeting.Answer: BDiff: 2Terms: plan-do-check-act cycleObjective: 3AACSB: Reflective thinking7) The most important factor in successful organizations is:A) weaknesses.B) competition.C) strategy.D) definition of quality.Answer: CDiff: 2Terms: strategyObjective: 3AACSB: Reflective thinking8) A key element of any organization's strategy is identifying:A) its potential shareholders.B) its target customers.C) competitor's products.D) employee needs.Answer: BDiff: 3Terms: strategyObjective: 3AACSB: Reflective thinking9) Explain the role of management accounting in helping an enterprise develop and implement its strategy.Answer: The organization needs management accounting information to help implement the strategy, allocate resources for the strategy, communicate the strategy, and link employees and operational processes to achieve the strategy. As the strategy gets executed, management accounting information provides feedback about where it is working and where it is not, and guides actions to improve the performance from the strategy..Diff: 2Terms: management accounting, strategyObjective: 3AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 41) Quality expert, W. Edwards Deming, helped develop and disseminate the plan-do-check-act (PDCA) cycle.Answer: TRUEDiff: 2Terms: plan-do-act cycleObjective: 4AACSB: Reflective thinking2) Many organizations start the planning stage by re-affirming or updating its mission statement. Answer: TRUEDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking3) Operating profit is an example of nonfinancial information.Answer: FALSEExplanation: Operating profit is an example of financial information.Diff: 1Terms: financial informationObjective: 4AACSB: Reflective thinking4) The check step in the PDCA cycle includes two components — measuring and monitoring ongoing performance and taking short-term actions based on the measured performance. Answer: TRUEDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking5) Which of the following best represents the Plan step in the Plan-Do-Check-Act (PDCA) cycle?A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products..B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy. .D) Implement the chosen course of action.Answer: CDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking6) Which of the following best represents the Do step in the Plan-Do-Check-Act (PDCA) cycle?.A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy.D) Implement the chosen course of action.Answer: DDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking7) Which of the following best represents the Check step in the Plan-Do-Check-Act (PDCA) cycle?A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy.D) Implement the chosen course of action.Answer: CDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking8) Which of the following best represents the Act step in the Plan-Do-Check-Act (PDCA) cycle?A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy.D) Implement the chosen course of action.Answer: ADiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking9) How the customer is treated at the time of the purchase is an example of the __________ element of the value proposition.A) functionality and featuresB) industry standardsC) qualityD) serviceAnswer: DDiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking10) Managers of service departments need all of the following information EXCEPT:A) efficiency data on work performance.B) quality data on work performance.C) profitability data of the whole company.D) profitability data of the service department.Answer: CDiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking11) A national company manufactures a line of modern furniture. Information MOST useful to the employee who assembles the furniture includes:A) a daily report comparing the actual time it took to assemble a piece of furniture to the standard time allowed.B) a monthly report on the proportion of furniture pieces assembled with defects.C) the number of furniture pieces sold this month.D) revenue per employee.Answer: ADiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking12) A national company manufactures a line of modern furniture. Information MOST useful to the top executive includes:A) individual job summaries of materials used.B) monthly financial reports on the company's profitability by product line.C) time reports submitted by each employee.D) scheduled downtime for routine maintenance on machines.Answer: BDiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking13) A quarterly report disclosing declining market share information is MOST useful to:A) a front-line employee.B) the manager of operations.C) the chief executive officer.D) the accounting department.Answer: CDiff: 2Terms: financial informationObjective: 4AACSB: Reflective thinking14) A weekly report comparing machine time used to available machine time is information LEAST useful to:A) a front-line employee.B) the manager of operations.C) the chief executive officer.D) the accounting department.Answer: CDiff: 1Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking15) A daily report on the number of quality units assembled by each employee is information MOST useful to:A) a front-line assembly worker.B) the accounting department.C) the chief executive officer.D) the personnel department.Answer: ADiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking16) Which of the following would be MOST helpful for a top manager of a company?A) profitability report of the companyB) information to monitor hourly and daily operationsC) number of customer complaintsD) operating expense summary reported by departmentAnswer: ADiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking17) A law firm would use management accounting information for all of the following decisions EXCEPT:A) staffing needs.B) performance evaluation of staff.C) budgeted purchases of supplies.D) location of annual holiday party.Answer: DDiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking18) Management accounting can play a critical role in the service industry because of all the following reasons EXCEPT:A) firms must be especially sensitive to the timeliness and quality of customer service.B) many employees have very little contact with customers.C) customers immediately notice defects and a delay in service.D) dissatisfied customers may never return.Answer: BDiff: 2Terms: management accountingObjective: 4AACSB: Reflective thinkingThe following information pertains to three divisions of Marine Industrial Coatings, Inc. (amounts in millions):19) What is the return on investment for the Chemical Division?A) 1.25%B) 2.25%C) 25.0%D) 50.00%Answer: ADiff: 2Terms: return on investmentObjective: 4AACSB: Analytical skills20) Which division is more profitable based on ROI?A) ChemicalB) Retail paintC) IndustrialD) Both Chemical and Retail paint are more profitable than Industrial.Answer: CDiff: 3Terms: return on investmentObjective: 4AACSB: Analytical skills21) What is the Return on Sales for the Retail paint division?A) 2%B) 4.5%C) 20%D) 45%Answer: CDiff: 2Terms: return on salesObjective: 4AACSB: Analytical skills22) For improving operational efficiencies and customer satisfaction, nonfinancial information is:A) critical.B) moderate.C) infrequently used.D) unnecessary.Answer: ADiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking23) Nonfinancial information might be used for all of the following EXCEPT:A) improve product quality.B) reduce cycle times.C) satisfy customers' needs.D) All of the above are used.Answer: DDiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking24) Is financial accounting or management accounting more useful to an operations manager? Why?Answer: Management accounting is more useful to an operations manager because management accounting reports operating results by department or unit rather than for the company as a whole, it includes financial as well as nonfinancial data such as the number or percent of on-time deliveries and cycle times, and it includes quantitative as well as qualitative data such as the type of rework that was needed on defective units. It also provides information to control operations; it measures and evaluates existing systems to identify problems.Diff: 3Terms: financial accounting, management accountingObjective: 4AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.25) Give two examples of financial information and nonfinancial information.Answer: Financial information includes amounts that can be expressed in dollar amounts such as sales, net income, and total assets. It also includes ratios prepared using financial information such as the percentage increase in sales, return-on-sales, and return-on-investment. Nonfinancial information includes measures that are not expressed in dollar amounts. For example, nonfinancial measures of customer satisfaction include the number of repeat customers or ranked estimates of satisfaction levels. Nonfinancial measures of production quality include percent of on-time deliveries, the number of defects, and production yield.Diff: 3Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 51) The design and introduction of new measurements and systems must be accompanied by an analysis of the behavioral and organizational reactions to the measurements.Answer: TRUEDiff: 2Terms: nonfinancial informationObjective: 5AACSB: Reflective thinking2) People react when they are being measured, and they react to the measurements..Answer: TRUEDiff: 2Terms: measurementsObjective: 5AACSB: Reflective thinking3) Information is never neutral; just the act of measuring and reporting information affects the individuals involved.Answer: TRUEDiff: 2Terms: financial information, nonfinancial informationObjective: 5AACSB: Reflective thinking。
管理会计 双语课件 Management accounting
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
《管理会计》各章节练习作业答案
《管理会计》各章节练习作业答案第一章练习题及答案二、多项选择题1、管理会计属于（）。
A.现代企业会计B.经营型会计C.外部会计D.报账型会计E.内部会计2、管理会计的职能包括( )。
A.参与经济决策B.控制经济过程C.规划经营目标D.预测经济前景E.考核评价经营业绩3、( )属于现代管理会计的基本内容。
A.预测决策会计B.责任会计C.预算会计D.规划控制会计E.以上都是4、( )的出现标志管理会计的原始雏形的形成。
A.标准成本计算制度B.变动成本法C.预算控制D.责任考评E.以上都是5、下列项目中，属于在现代管理会计阶段产生和发展起来的有( )。
A.规划控制会计B.管理会计师职业C.责任会计D.管理会计专业团体E.预测决策会计6、下列项目中，可以作为管理会计主体的有( )。
A.企业整体B.分厂C.车间D.班组E.个人7、管理会计是( )。
A.活帐B.呆帐C.报账型会计D.外部会计E.经营型会计8、下列关于管理会计的叙述,正确的有( )。
A.工作程序性较差B.可以提供未来信息C.以责任单位为主体D.必须严格遵循公认会计原则E.重视管理过程和职工的作用9、可以将现代管理会计的发展趋势简单地概括为（）A.系统化B.规范化C.职业化D.社会化E.国际化10、西方管理会计师职业团体主要从事的工作包括（）A.组织纯学术研究B.组织专业资格考试C.安排后续教育D.制定规范和标准E.推广管理会计方法ABE、ABCDE、ABD、AC、BCDE、ABCDE、ADE、ABCE、ABCDE、BCDE第二章练习题及答案二、多项选择题1、成本按其核算的目标分类为( )。
A.质量成本B.未来成本C.责任成本D.业务成本E.历史成本2、固定成本具有的特征是( )。
A.固定成本总额的不变性B.单位固定成本的反比例变动性C.固定成本总额的正比例变动性D.单位固定成本的不变性E.固定成本总额变动性3、变动成本具有的特征是( )。
A.变动成本总额的不变性B.单位变动成本的反比例变动性C.变动成本总额的不变性D.变动成本总额的正比例变动性E.单位变动成本的不变性4、下列成本项目中,( )是酌量性固定成本。
财管专业——《管理会计(双语)》
《管理会计（双语）》课程教学大纲课程编码：12120204211课程性质：专业必修课学分：3课时：48开课学期：5适用专业：财务管理一、课程简介《管理会计(双语)是财务管理专业（本科）的一门必修课程。
是以现代企业所处的社会经济环境为背景，明确阐明以企业为主体，密切联系现代会计的预测、决策、规划、控制、考核评价等职能，系统地介绍了现代管理会计的基本理论、基本方法和实用操作技术。
课程分为三部分，第一部分主要交代了管理会计的基本原理和传统管理会计的基本方法；第二部分主要分别讨论管理会计各项职能在实践中的应用程序与具体操作方法。
第三部分集中介绍管理会计发展的新领域。
管理会计是一门理论性较强、计算内容较多的课程。
通过该门课程的学习，使学生领会管理会计的精髓，掌握管理会计的基本理论和基本方法，学会各种分析方法的应用技能和技巧，不断提高学生分析问题和解决问题的能力。
二、教学目标课程总体目标：通过本课程教学，掌握管理会计的基本理论和基本分析方法，结合相应的实践教学，培养学生能独立开展各项管理会计工作的能力。
（一）知识要求：1.了解管理会计的产生与发展，明确管理会计的特点、职能、内容和任务；2.掌握成本习性与变动成本法、本量利分析等管理会计基础分析方法，并了解方法的一般原理；3.掌握短期经营决策分析、长期投资决策分析、全面预算、标准成本控制、责任会计等内容的基本理论与方法。
（二）能力要求：1、具有热爱管理会计工作，爱岗敬业的道德观念；2、具有胜任管理会计工作的良好业务素质和身体素质；3、具有预测、决策、规划、控制的实务能力；4、具有管理会计工作的职业判断、分析和思维能力三、教学内容（一）Chapter 1 Managerial Accounting Concepts and PrinciplesThe main content: Chapter 1 introduces students to managerial accounting and the manufacturing process. Students will learn how managerial accounting is used in the management decision process. They will also be exposed to the terminology used to describe costs related to manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe managerial accounting and the role of managerial accounting in a business.2. Define and illustrate the following costs: 1. direct and indirect costs, 2. direct materials,direct labor, and factory overhead costs, 3. product and period costs.3. Describe and illustrate the following statements for a manufacturing business: 1.balance sheet, 2. statement of cost of goods manufactured, 3. income statement.4. Describe the uses of managerial accounting information.Some key points: direct and indirect costs, direct materials, direct labor, factory overhead costs, product and period costs; cost of goods manufactured.Teaching methods: use of multimedia tools. We ad opt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（二）Chapter 2Job Order CostingThe main content：Chapter 2 introduces students to managerial job order cost systems. Students will be exposed to the terminology used to describe costs related to manufacturing. The first of two basic manufacturing accounting systems, job order, is described in this chapter. Students learn how costs flow through a manufacturing system and the basis for determining product costs under job order costing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe cost accounting systems used by manufacturing businesses.2. Describe and illustrate a job order cost accounting system.3. Describe the use of job order cost information for decision making.4. Describe the flow of costs for a service business that uses a job order cost accountingsystem.Some key points: Job Order Cost System; Overapplied Factory Overhead; Underapplied Factory Overhead; predetermined overhead rate;Teaching methods: use of multimedia tools. We adopt Classroom-based teaching,which is suppl emented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（三）Chapter 3Process Cost SystemsThe main content：Chapter 3 completes the coverage of manufacturing accounting by introducing process costing. The text demonstrates process costing under the FIFO method. The average cost method is presented in th e chapter’s appendix. Chapter 3 also discusses the impact of just-in-time systems on manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe process cost systems.2. Prepare a cost of production report.3. Journalize entries for transactions using a process cost system.4. Describe and illustrate the use of cost of production reports for decision making.5. Compare just-in-time processing with traditional manufacturing processing.Some key points: Process Cost System; First-in, First-out (FIFO) Method; Cost of Production Report; Just-in-Time (JIT) Processing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（四）Chapter 4 Cost Behavior and Cost-Volume-Profit AnalysisThe main content: In Chapter 4, students learn how to conduct cost-volume-profit analysis. In preparation for this activity, the chapter discusses variable, fixed, and mixed costs.Learning Objectives：After studying the chapter, your students should be able to:1. Classify costs as variable costs, fixed costs, or mixed costs.2. Compute the contribution margin, the contribution margin ratio, and the unitcontribution margin.3. Determine the break-even point and sales necessary to achieve a target profit.4. Using a cost-volume-profit chart and a profit-volume chart, determine the break-evenpoint and sales necessary to achieve a target profit.5. Compute the break-even point for a company selling more than one product, theoperating leverage, and the margin of safety.Some key points:variable costs; fixed costs; mixed costs; High-Low Method; Contribution Margin; Cost-Volume-Profit Analysis; Contribution Margin Ratio; Unit Contribution Margin.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（五）Chapter 5 BudgetingThe main content: Chapter 5 emphasizes accounting activities that help managers plan, direct, and control the operations of a business. Budgeting is used to establish business goals in the planning function. Budgets help guide managers’ operational decisions. Budgets are also used to control operations as actual results are compared to the budgeted results.Learning Objectives：After studying the chapter, your students should be able to:1. Describe budgeting, its objectives, and its impact on human behavior.2. Describe the basic elements of the budget process, the two major types of budgeting,and the use of computers in budgeting.3. Describe the master budget for a manufacturing company.4. Prepare the basic income statement budgets for a manufacturing company.5. Prepare balance sheet budgets for a manufacturing company.Some key points: Goal Conflict；Budgetary Slack；Continuous Budgeting；Static Budget；Flexible Budget；Zero-Based Budgeting；Capital Expenditures Budget.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Performance Evaluation Using Variances from Standard Costs The main content: Standard cost systems set budgets for the materials, labor, and factory overhead used by a manufacturer to produce its product. Deviations from these standards are reported as variances.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the types of standards and how they are established.2. Describe and illustrate how standards are used in budgeting.3. Compute and interpret direct materials and direct labor variances.4. Compute and interpret factory overhead controllable and volume variances.5. Journalize the entries for recording standards in the accounts and prepare an incomestatement that includes variances from standard.6. Describe and provide examples of nonfinancial performance measures.Some key points: Direct Labor Rate Variance ；Direct Materials Price Variance；Direct Labor Time Variance；Direct Materials Quantity Variance；Budgeted Variable Factory Overhead；Factory Overhead Cost Variance Report；Controllable Variance；Volume Variance.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（七）Chapter 7 Performance Evaluation for Decentralized Operations The main content: Chapter 7 applies responsibility accounting to cost, profit, and investment centers. The chapter demonstrates the responsibility accounting reports that are used to evaluate department or division performance. This provides an excellent opportunity to remind your students that managers are judged, at least in part, using accounting data.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the advantages and disadvantages of decentralized operations.2. Prepare a responsibility accounting report for a cost center.3. Prepare responsibility accounting reports for a profit center.4. Compute and interpret the rate of return on investment, the residual income, and thebalanced scorecard for an investment center.5. Describe and illustrate how the market price, negotiated price, and cost priceapproaches to transfer pricing may be used by decentralized segments of a business.Some key points:Responsibility Accounting；Balanced Scorecard；Profit Margin；DuPont Formula；Rate of Return on Investment (ROI)；Investment Center ;Residual Income；Investment TurnoverTeaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（八）Chapter 8 Differential Analysis, Product Pricing, and Activity-Based CostingThe main content: This chapter covers (1) differential analysis, (2) methods of determining the selling price of a product using a cost-plus markup approach, (3) the effects of production bottlenecks, and (4) activity-based costing. The cost-plus approach of product cost is described in Objective 2; total cost and variable cost methods are presented in the chapter appendix. All topics in this chapter are able to stand alone. Therefore, the instructor is free to cover only one or two of the topics if class time is a limited resource as the term draws to a close.Learning Objectives：After studying the chapter, your students should be able to:1. Prepare differential analysis reports for a variety of managerial decisions.2. Determine the selling price of a product, using the product cost concept.3. Compute the relative profitability of products in bottleneck production processes.4. Allocate product costs using activity-based costing.Some key points:Product Cost Concept ; Target Costing; Production Bottleneck; Theory of Constraints (TOC); Activity-Based Costing (ABC).Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（九）Chapter 9 Capital Investment AnalysisThe main content: Capital investment analysis is a topic that usually receives detailed coverage in introductory finance courses and/or intermediate accounting. The purpose of this chapter is to give students a brief introduction to the basics of capital investment analysis using the following methods: average rate of return, cash payback, net present value, and internal rate of return.Learning Objectives：After studying the chapter, your students should be able to:1. Explain the nature and importance of capital investment analysis.2. Evaluate capital investment proposals using the average rate of return and cashpayback methods.3. Evaluate capital investment proposals using the net present value and internal rate ofreturn methods.4. List and describe factors that complicate capital investment analysis.5. Diagram the capital rationing process.Some key points: Capital Investment Analysis；Time Value of Money Concept；Average Rate of Return；Cash Payback Period；Internal Rate of Return (IRR) Method；Capital Rationing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.四、整体课时分配五、课程考核与成绩评定1.考核方式：考查；笔试；闭卷。
《管理会计(双语)》课程 (1)
9
Behavioral Implications
As measurements are made on operations and especially on individuals and groups their behavior changes
When the measurements are used not only for information, planning, and decision-making, but also for control, evaluation, and reward, employees and managers place great pressure on the measurements themselves
– People react when they are being measured, and they react to the measurements
– They focus on the variables and behavior being measured and spend less attention on those not measured
Early 20th century – DuPont and General Motors expanded the focus to planning and control
1970’s – Japanese manufacturers developed new tools to report on quality, service, customer, and employee performance
管理会计(双语)-3
Cost of finished goods unsold sold Income statement
Inventory costs Bal. sheet
Costs of good sold
Profit statement under marginal costing
A £4.00 C £4.77 B D £4.27 £6.50
3.A company produces a single unit of product for which the variable production cost is $6 per unit. Fixed production overhead is $10000 per month. The selling price is $10 per unit. Suppose that in a particular month, production was in fact 5000units with 4800 units sold and 1200 units left in closing stock. Assume all costs were as budgeted.
CURRENT YEAR 10000000 8625000 300000 500000 575000 1000 units 160000 units 100000 units 61000 units
12000000 10800000 300000 600000 300000 1000 units 120000 units 120000 units 1000 units
Current year 100 86.25 50 15 21.25 10 11.25 5
管理会计双语版总结
8
Chapter 6 : Business Decisions using Cost Behavior
Cost-volume-profit analysis
Favorable variance and unfavorable variance Management by exception
20
Chapter 10 : Standard Costing
Standards
Quantity and price standards
Ideal and practical standards
Review
1
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Variance Analysis
Direct material quantity variance
Direct material price variance
Direct labor efficiency variance
Direct labor rate variance
Variable mfg. overhead efficiency variance
Relevant Cost & Relevant Benefit
《管理会计(双语)》教学大纲
《管理会计（双语）》课程教学大纲课程编码：12120203k206课程性质：专业必修课学分：3课时：48开课学期：第五学期适用专业：会计学一、课程简介《管理会计(双语》是会计学专业（本科）的一门必修课程。
是以现代企业所处的社会经济环境为背景，明确阐明以企业为主体，密切联系现代会计的预测、决策、规划、控制、考核评价等职能，系统地介绍了现代管理会计的基本理论、基本方法和实用操作技术。
课程分为三部分，第一部分主要交代了管理会计的基本原理和传统管理会计的基本方法；第二部分主要分别讨论管理会计各项职能在实践中的应用程序与具体操作方法。
第三部分集中介绍管理会计发展的新领域。
管理会计是一门理论性较强、计算内容较多的课程。
通过该门课程的学习，使学生领会管理会计的精髓，掌握管理会计的基本理论和基本方法，学会各种分析方法的应用技能和技巧，不断提高学生分析问题和解决问题的能力。
二、教学目标课程总体目标：通过本课程教学，掌握管理会计的基本理论和基本分析方法，结合相应的实践教学，培养学生能独立开展各项管理会计工作的能力。
具体入下：1.了解管理会计的产生与发展，明确管理会计的特点、职能、内容和任务；2.掌握成本习性与变动成本法、本量利分析等管理会计基础分析方法，并了解方法的一般原理；3.掌握短期经营决策分析、长期投资决策分析、全面预算、标准成本控制、责任会计等内容的基本理论与方法。
三、教学内容（一）Chapter 1 Managerial Accounting Concepts and PrinciplesThe main content: Chapter 1 introduces students to managerial accounting and the manufacturing process. Students will learn how managerial accounting is used in the management decision process. They will also be exposed to the terminology used to describe costs related to manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe managerial accounting and the role of managerial accounting in a business.2. Define and illustrate the following costs: 1. direct and indirect costs, 2. direct materials,direct labor, and factory overhead costs, 3. product and period costs.3. Describe and illustrate the following statements for a manufacturing business: 1.balance sheet, 2. statement of cost of goods manufactured, 3. income statement.4. Describe the uses of managerial accounting information.Some key points: direct and indirect costs, direct materials, direct labor, factory overhead costs, product and period costs; cost of goods manufactured.Teaching methods: use of multimedia tools. We ad opt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（二）Chapter 2Job Order CostingThe main content：Chapter 2 introduces students to managerial job order cost systems. Students will be exposed to the terminology used to describe costs related to manufacturing. The first of two basic manufacturing accounting systems, job order, is described in this chapter. Students learn how costs flow through a manufacturing system and the basis for determining product costs under job order costing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe cost accounting systems used by manufacturing businesses.2. Describe and illustrate a job order cost accounting system.3. Describe the use of job order cost information for decision making.4. Describe the flow of costs for a service business that uses a job order cost accountingsystem.Some key points: Job Order Cost System; Overapplied Factory Overhead; Underapplied Factory Overhead; predetermined overhead rate;Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is suppl emented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（三）Chapter 3Process Cost SystemsThe main content：Chapter 3 completes the coverage of manufacturing accounting by introducing process costing. The text demonstrates process costing under the FIFO method.The average cost method is presented in th e chapter’s appendix. Chapter 3 also discusses the impact of just-in-time systems on manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe process cost systems.2. Prepare a cost of production report.3. Journalize entries for transactions using a process cost system.4. Describe and illustrate the use of cost of production reports for decision making.5. Compare just-in-time processing with traditional manufacturing processing.Some key points: Process Cost System; First-in, First-out (FIFO) Method; Cost of Production Report; Just-in-Time (JIT) Processing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（四）Chapter 4 Cost Behavior and Cost-Volume-Profit AnalysisThe main content: In Chapter 4, students learn how to conduct cost-volume-profit analysis. In preparation for this activity, the chapter discusses variable, fixed, and mixed costs.Learning Objectives：After studying the chapter, your students should be able to:1. Classify costs as variable costs, fixed costs, or mixed costs.2. Compute the contribution margin, the contribution margin ratio, and the unitcontribution margin.3. Determine the break-even point and sales necessary to achieve a target profit.4. Using a cost-volume-profit chart and a profit-volume chart, determine the break-evenpoint and sales necessary to achieve a target profit.5. Compute the break-even point for a company selling more than one product, theoperating leverage, and the margin of safety.Some key points:variable costs; fixed costs; mixed costs; High-Low Method; Contribution Margin; Cost-Volume-Profit Analysis; Contribution Margin Ratio; Unit Contribution Margin.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（五）Chapter 5 BudgetingThe main content: Chapter 5 emphasizes accounting activities that help managers plan, direct, and control the operations of a business. Budgeting is used to establish business goals in the planning function. Budgets help guide managers’ operational decisions. Budgets are also used to control operations as actual results are compared to the budgeted results.Learning Objectives：After studying the chapter, your students should be able to:1. Describe budgeting, its objectives, and its impact on human behavior.2. Describe the basic elements of the budget process, the two major types of budgeting,and the use of computers in budgeting.3. Describe the master budget for a manufacturing company.4. Prepare the basic income statement budgets for a manufacturing company.5. Prepare balance sheet budgets for a manufacturing company.Some key points: Goal Conflict；Budgetary Slack；Continuous Budgeting；Static Budget；Flexible Budget；Zero-Based Budgeting；Capital Expenditures Budget.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Performance Evaluation Using Variances from Standard Costs The main content: Standard cost systems set budgets for the materials, labor, and factory overhead used by a manufacturer to produce its product. Deviations from these standards are reported as variances.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the types of standards and how they are established.2. Describe and illustrate how standards are used in budgeting.3. Compute and interpret direct materials and direct labor variances.4. Compute and interpret factory overhead controllable and volume variances.5. Journalize the entries for recording standards in the accounts and prepare an incomestatement that includes variances from standard.6. Describe and provide examples of nonfinancial performance measures.Some key points: Direct Labor Rate Variance ；Direct Materials Price Variance；Direct Labor Time Variance；Direct Materials Quantity Variance；Budgeted Variable Factory Overhead；Factory Overhead Cost Variance Report；Controllable Variance；Volume Variance.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（七）Chapter 7 Performance Evaluation for Decentralized Operations The main content: Chapter 7 applies responsibility accounting to cost, profit, and investment centers. The chapter demonstrates the responsibility accounting reports that are used to evaluate department or division performance. This provides an excellent opportunity to remind your students that managers are judged, at least in part, using accounting data.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the advantages and disadvantages of decentralized operations.2. Prepare a responsibility accounting report for a cost center.3. Prepare responsibility accounting reports for a profit center.4. Compute and interpret the rate of return on investment, the residual income, and thebalanced scorecard for an investment center.5. Describe and illustrate how the market price, negotiated price, and cost priceapproaches to transfer pricing may be used by decentralized segments of a business.Some key points:Responsibility Accounting；Balanced Scorecard；Profit Margin；DuPont Formula；Rate of Return on Investment (ROI)；Investment Center ;Residual Income；Investment TurnoverTeaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（八）Chapter 8 Differential Analysis, Product Pricing, and Activity-Based Costing The main content: This chapter covers (1) differential analysis, (2) methods of determining the selling price of a product using a cost-plus markup approach, (3) the effects of production bottlenecks, and (4) activity-based costing. The cost-plus approach of product cost is described in Objective 2; total cost and variable cost methods are presented in thechapter appendix. All topics in this chapter are able to stand alone. Therefore, the instructor is free to cover only one or two of the topics if class time is a limited resource as the term draws to a close.Learning Objectives：After studying the chapter, your students should be able to:1. Prepare differential analysis reports for a variety of managerial decisions.2. Determine the selling price of a product, using the product cost concept.3. Compute the relative profitability of products in bottleneck production processes.4. Allocate product costs using activity-based costing.Some key points:Product Cost Concept ; Target Costing; Production Bottleneck; Theory of Constraints (TOC); Activity-Based Costing (ABC).Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（九）Chapter 9 Capital Investment AnalysisThe main content: Capital investment analysis is a topic that usually receives detailed coverage in introductory finance courses and/or intermediate accounting. The purpose of this chapter is to give students a brief introduction to the basics of capital investment analysis using the following methods: average rate of return, cash payback, net present value, and internal rate of return.Learning Objectives：After studying the chapter, your students should be able to:1. Explain the nature and importance of capital investment analysis.2. Evaluate capital investment proposals using the average rate of return and cashpayback methods.3. Evaluate capital investment proposals using the net present value and internal rate ofreturn methods.4. List and describe factors that complicate capital investment analysis.5. Diagram the capital rationing process.Some key points: Capital Investment Analysis；Time Value of Money Concept；Average Rate of Return；Cash Payback Period；Internal Rate of Return (IRR) Method；Capital Rationing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.四、整体课时分配五、实验教学1. 实验项目与课时分配3.实验报告The basic requirements of the experiment report, including: name of the experiment, purpose of the experiment, case data, case analysis, conclusions and enlightenment.六、课程考核与成绩评定1.考核方式：考查；笔试；闭卷。
管理会计 双语课件 Management accounting
03 作业
High-Tech
Globalization
Economic Transition
03 作业 Need for innovation and relevant produces: – Activity-based management • ABC Improves accuracy of assigning costs
– Customer orientation
• Strategic positioning to maintain competitive advantage
• Value chain framework to focus on customer value
– Total quality management emphasized continuous improvement
1950-1980 1980-
Most of the product-costing and internal accounting procedures used in the last century were developed.
Emphasis of accounting information for internal management . Management accounting practices developed, including: Flexible budgeting, Standard costs, Variance analysis, transfer prices et al.
03 管理会计的定义
1 、国外会计学界的定义 1 ）狭义管理会计 管理会计知识为企业内部管理者提供规划和控制所需信息的内部会计。 • 为企业管理当局的管理目标服务。
管理会计(双语)-2
管理会计-章节习题详解
章节习题详解第1章现代管理会计的形成与发展一、单项选择题1、现代管理会计的服务对象侧重于（）。
A、企业的债权人B、企业内部各级经营管理者C、企业的投资人D、A+B+C2、现代管理会计的体系正式形成于本世纪（）。
A、30年代B、40年代C、50年代D、60年代3、管理会计又称“内部会计”，是因为它与财务会计的（）。
A、最终奋斗目标不同B、工作的具体目标不同C、工作主体的层次不同D、工作程序不同4、根据现代管理基本指导方针的要求，应把管理会计的重心放在（）上。
A、执行会计B、责任会计C、决策与执行会计D、预算会计5、下列各项中，不属于管理会计特点的是（）。
A、对财务会计的有关资料进行加工、改制和延伸B、同时兼顾企业生产全局和局部两个方面C、必须受公认会计原则制约D、广泛应用数学方法二、多项选择题1、现代管理会计的主要特点是（）。
A、面向未来B、广泛应用教学方法C、方法更为灵活多样D、侧重于为企业内部经营管理服务E、同时兼顾企业内部经营的全局和局部2、下列各项中，属于现代管理会计特点的是（）。
A、侧重于为企业内部的经营管理服务B、方式方法灵活多样C、兼顾企业生产经营的全局和局部两个方面D、面向未来、广泛应用教学方法E、受公认会计原则制约，侧重于向外部投资者提供决策相关信息3、下列论述正确的是（）。
A、管理会计的发展经历了执行性管理会计和决策管理会计两个阶段B、决策性管理会计是以科学管理学说为基础形成的C、管理会计广泛地运用现代数学方法D、管理会计是从企业的全局出发来考虑、观察和处理问题的E、至本世纪80年代，管理会计终于由执行性管理会计阶段进入决策性管理会计阶段4、与传统的财务会计相比，现代管理会计有许多特殊之处，其中包括（）。
A、不仅分析过去，项目控制现在，更看重规划未来B、不过分强调客观性、完整性和精确性C、方法灵活多样，但缺乏规范性，程序性较差D、把为企业内部管理服务作为最终奋斗目标E、是一种全局性的，以服务于企业提高经济效果为核心的决策性管理会计三、填空题1、同财务会计相比，现代管理会计侧重于为[ ]服务。