《管理会计双语》章节 1Word格式.docx
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《管理会计双语》章节 1Word格式.docx
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Objective:
AACSB:
Reflectivethinking
2)Managementaccountinginformationisprimarilyorientedtoexternalstakeholders,suchasinvestors,creditors,regulators,andtaxauthorities.
Managementaccountinginformationisprimarilyorientedtomanagement.
3)TheInternationalAccountingStandardsBoardsetstheguidelinesusedformanagementaccounting.
FinancialaccountingmustbeconsistentwiththerulesoftheIASB.
InternationalAccountingStandardsBoard
4)Agoodmanagementaccountingsystemcanbecomeasourceofcompetitiveadvantageforacompany.
TRUE
5)Managementaccountinginformationissometimespredictiveandforwardlooking.
6)Managementaccountinghasnoprescribedrulesaboutitscontent,howthecontentistobedeveloped,andhowthecontentistobepresented.
2
7)TheFederalAccountingStandardsAdvisoryBoardsetscostaccountingstandardsforallfederalgovernmentactivities.
GovernmentAccountingStandardsBoard
8)Managementaccountingmeasurescanprovideadvancewarningsofproblems.
9)Informationaboutcustomersatisfactionisanexampleoffinancialinformation.
Informationaboutcustomersatisfactionisanexampleofnonfinancialinformation.
nonfinancialinformation
10)Managementaccountinginformationcanbeusedforallofthefollowingexcept:
A)calculatethecostofaproductorservice.
B)evaluatetheperformanceofacompany.
C)projectmaterialsneeds.
D)evaluatethemarketpriceofthestock.
D
11)Whichofthefollowingtypesofinformationareusedinmanagementaccounting?
A)financialinformation
B)nonfinancialinformation
C)informationfocusedonthelongterm
D)Alloftheabovearecorrect.
12)Managementaccounting:
A)isbothretrospective,providingfeedbackaboutpastoperations,andalsoprospective,incorporatingforecastsandestimatesaboutfutureevents.
B)isprimarilyorientedtoexternalstakeholders.
C)mustbeconsistentwithrulesformulatedbytheFinancialAccountingStandardsBoard(FASB).
D)providesinformationthatisgenerallyavailableonlyonaquarterlyorannualbasis.
A
13)Whichofthefollowingdescriptorsrefertomanagementaccountinginformation?
A)Itisonlyretrospective,reportingandsummarizinginfinancialtermstheresultsofpastdecisionsandtransactions.
B)Itisdrivenbyrules.
C)Itispreparedforshareholders.
D)Itisorientedtomeetingthedecisionmakingneedsofemployeesandmanagersinsidetheorganization.
14)Whichofthefollowingwouldbeconsideredmanagementaccountinginformation?
A)Budgetedproductionfortheyear2011.
B)BudgetedBalanceSheet.
C)Analysisoftrendinstockprices.
D)Bothbudgetedproductionfortheyearof2011,andthebudgetedbalancesheet.
15)Managementaccountinginformationincludesallofthefollowingexcept:
A)tabulatedresultsofcustomersatisfactionsurveys.
B)thecostofproducingaproduct.
C)thepercentageofunitsproducedthatisdefective.
D)marketpriceofthestock.
16)Managementaccountingreportsmightincludeinformationabout:
A)customercomplaints.
B)netincomefortheyearonbudgetedincomestatement.
C)totalassetsonbudgetedbalancesheet.
17)ThepersonMOSTlikelytousemanagementaccountinginformationisa(n):
A)bankerevaluatingacreditapplication.
B)shareholderevaluatingastockinvestment.
C)governmentaltaxingauthority.
D)assemblydepartmentsupervisor.
18)WhichofthefollowingisNOTafunctionofamanagementaccountingsystem?
A)strategicdevelopment
B)financialreporting
C)control
D)productcosting
B
19)Financialaccounting:
A)focusesonthefutureandincludesactivitiessuchaspreparingnextyear'
soperatingbudget.
B)doesnotneedtocomplywithGAAP(generallyacceptedaccountingprinciples).
C)isprimarilyorientedtoexternalstakeholders,suchasinvestors,creditors,regulatorsandtaxauthorities.
D)ispreparedfortheuseofdepartmentheadsandotheremployees.
C
financialaccounting
20)ThepersonMOSTlikelytouseONLYfinancialaccountinginformationisa:
A)factoryshiftsupervisor.
B)vicepresidentofoperations.
C)currentshareholder.
D)departmentmanager.
21)Historically,managementaccountinginnovationshavebeendevelopedby:
A)theInternationalAccountingStandardsBoard.
B)theCostAccountingStandardsBoard.
C)Academicaccountants.
D)Managers.
22)Ingeneral,itwasnotuntilthe1970sthatmanagementaccountingsystems:
A)wereimprovedbecauseofdemandsbytheFASBandtheSEC.
B)stagnatedandprovedinadequate.
C)startedtodevelopinnovationsincostingandperformance-measurementsystemsduetointensepressurefromoverseascompetitors.
D)startedtoaddressthedecision-makingneedsofmanagers.
23)Financialaccountinginformation:
A)providesasignalthatsomethingiswrong.
B)identifieswhatiswrong.
C)explainswhatiswrong.
D)simplysummarizesinformationbutgivesnoindicationthatanythingiswrong.
24)TheregulatoryauthorityresponsibleforformulatingrulesofUnitedStatesGAAPis:
A)theFinancialAccountingStandardsBoard.
C)theFederalAccountingStandardsAdvisoryBoard.
D)theInternationalAccountingStandardsBoard.
financialaccounting,FASB
25)ManagementaccountinginformationisBESTdescribedas:
A)providingasignalthatsomethingiswrong.
B)identifyingandhelpingtoexplainwhatiswrong.
C)simplysummarizinginformation,butgivingnoindicationthatanythingiswrong.
D)measuringoverallorganizationalperformance.
26)Compareandcontrasttheusersandusesofmanagementaccountingandfinancialaccounting.
Managementaccountingprovidesinformationtointernaldecisionmakersofthebusinesssuchaslinesupervisors,divisionmanagersandtopexecutives.Itspurposeistohelpmanagersplan,organize,controlandmakeoperatingdecisionsbypredictingfutureresultsandevaluatingperformance.
Financialaccountingprovidesinformationtoexternaldecisionmakerssuchasinvestorsandcreditors.Itspurposeistopresentafairpictureofthefinancialconditionofthecompanyforusebythesepartiesinmakinginvestingandcreditdecisions.
managementaccounting,financialaccounting
MAL:
ThisquestionisnotavailableinMyAccountingLab.
27)Whatisthepurposeofmanagementaccounting?
Managementaccountinggathersshort-termandlong-termfinancialandnonfinancialinformationtoplan,coordinate,motivate,improve,control,andevaluatesuccessfactorsofanorganization.Managementaccountingconvertsdataintousableinformationthatsupportsplanning,organizing,andcontroldecisionmaking.
Objective2
1)Duringthehistoryofmanagementaccounting,innovationsweredevelopedtoaddressthedecision-makingneedsofmanagers.
2)Akeyelementinanyorganization'
sstrategyistoidentifyitstargetcustomersandtodeliverwhatthosetargetcustomerswant.
strategy
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