智慧树Cost and Managerial Accounting成本管理会计章节测验答案.docx
- 文档编号:1714592
- 上传时间:2022-10-23
- 格式:DOCX
- 页数:49
- 大小:1.34MB
智慧树Cost and Managerial Accounting成本管理会计章节测验答案.docx
《智慧树Cost and Managerial Accounting成本管理会计章节测验答案.docx》由会员分享,可在线阅读,更多相关《智慧树Cost and Managerial Accounting成本管理会计章节测验答案.docx(49页珍藏版)》请在冰豆网上搜索。
智慧树CostandManagerialAccounting成本管理会计章节测验答案
CostandManagerialAccounting(成本管理会计)(兰州理工大学)
第一章单元测试
1
【单选题】 (2分)
Whichofthefollowingmanagementresponsibilitiesofteninvolvesevaluatingtheresultsofoperationsagainstthebudget?
()
A.Noneoftheall
B.Controlling
C.Planning
D.Directing
2
【单选题】 (2分)
Managerialaccountingdiffersfromfinancialaccountinginthatmanagerialaccounting()
A.emphasizesdatarelevanceoverdataobjectivity
B.isusedprimarilybyexternaldecisionmakers
C.tendstoreportonthecompanyasawholeratherthansegmentsofthecompany. D.isrequiredbyGenerallyAcceptedAccountingPrinciples(GAAP).
3
【单选题】 (2分)
Whichofthefollowingcorporatepositionsisresponsibleforgeneralfinancialaccounting,managerialaccounting,andtaxreporting?
()
A.Controller
B.Treasurer
C.Internalaudit
D.Chiefoperatingofficer(COO)
4
【单选题】 (2分)
Ofthefollowingskills,whichareneededbytoday'smanagementaccountants?
()
A.Costmanagement
B.Decisionanalysis
C.Allchoicesarecorrect
D.Strategicthinking
5
【单选题】 (2分)
Whichofthefollowingprofessionalstandardsrequiresmanagementaccountantstocontinuallydeveloptheirknowledgeandskills?
()
A.Confidentiality
B.Integrity
C.Credibility
D.Competence
6
【判断题】 (2分)
Criticalthinkingcanbeimprovedbyaskingyourselfaseriesofquestionsaboutanyissueorproblemyouencounter.Thesequestions,forexample,include:
Whatistheobjective?
WhatdatawillIneed?
WhatassumptionsamImaking?
Ismyconclusionlogical?
.()
A.对
B.错
7
【单选题】 (2分)
Whichofthefollowingrequiresthecompany'sCEOandCFOtoassumeresponsibilityforthecompany'sfinancialstatementsanddisclosures?
()
A.InstituteofManagementAccountants(IMA)
B.EnterpriseResourcePlanning(ERP)
C.Sarbanes-OxleyActof2002(SOX)
D.Leanoperations
8
【单选题】 (2分)
Whichofthefollowingisfalse?
()
A.ERPsystemsintegrateinformationfromallcompanyfunctionsintoacentralizeddatawarehouse.
B.Thetriplebottomlinefocusesonthreeitems:
netincome,netassets,andreturnoninvestment.
C.Leanoperationsisaphilosophyandbusinessstrategyofoperatingwithoutwaste.
D.Globalizationhasincreasedthenecessityformoredetailedandaccuratecostinformation.
9
【单选题】 (2分)
Allofthefollowingarebusinesstrendsaffectingmanagementaccounting()
A.bigdata.
B.sustainability.
C.Allchoicesarecorrect
D.shiftingeconomy.
10
【多选题】 (2分)
WhichTWOofthefollowingstatementsaboutmanagementaccountinginformationaretrue?
()
A.Theyareforusebypartiesexternaltotheorganization
B.Theymayincludenon-financialinformation
C.Theyarerequiredbylawtobeproduced
D.Theyareusedtoaidplanning
第二章单元测试
1
【多选题】 (2分)
Whichofthefollowingcostsaretreatedasproductcostsbyamerchandisingcompany,suchasWalmart?
()
A.Costofshippingmerchandisetothestore
B.Costofdesigningandoperatingthecompany'swebsite
C.Costofmerchandisepurchasedforresale
D.Costofimportdutiespaidonmerchandisepurchasedfromoverseassuppliers
2
【判断题】 (2分)
Ralph'sSportingGoodsisamerchandisingcompany,giventhefollowinginformation,theCostofGoodsSoldis417,000()
A.对
B.错
3
【单选题】 (2分)
Whichofthefollowingtypesofcompanieswouldhaveworkinprocessinventory?
()
A.Service
B.Manufacturing
C.Allchoicesarecorrect
D.Merchandising
4
【单选题】 (2分)
Whichofthefollowingisnotanactivityinthevaluechain?
()
A.Marketing
B.CustomerService
C.Design
D.Administration
5
【单选题】 (2分)
Acostthatcanbetracedtoacostobjectisknownasa()
A.indirectcost.
B.directcost.
C.periodcost.
D.productcost.
6
【单选题】 (2分)
Conversioncostsconsistof()
A.directmaterials,directlabor,andmanufacturingoverhead.
B.directmaterialsandmanufacturingoverhead
C.directlaborandmanufacturingoverhead
D.directmaterialsanddirectlabor
7
【多选题】 (2分)
Whichofthefollowingispartofmanufacturingoverhead?
()
A.Otherindirectmanufacturingcosts,suchasplantutilities.
B.Periodcosts,suchasdepreciationonofficecomputers
C.Indirectlabor,suchasplantforkliftoperators'wages
D.Indirectmaterials,suchasmachinelubricants
8
【判断题】 (2分)
Theaveragecostperunitcanbeusedforpredictingtotalcostsatmanydifferentoutputlevels()
A.错
B.对
9
【判断题】 (2分)
Sunkcostsaregenerallyrelevanttodecisions()
A.错
B.对
10
【单选题】 (2分)
WhichofthefollowingtypesofcompanieswillalwayshavetheCostofGoodsSoldaccountontheirincomestatements?
()
A.Merchandisingandmanufacturingcompanies
B.Serviceandmanufacturingcompanies
C.Service,merchandising,andmanufacturingcompanies
D.Serviceandmerchandisingcompanies
第三章单元测试
1
【单选题】 (2分)
Forwhichofthefollowingwouldjobcostingnotb
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 智慧树Cost and Managerial Accounting成本管理会计章节测验答案 智慧 Cost Accounting 成本 管理 会计 章节 测验 答案