管理会计示范性双语课件习题04.docx
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管理会计示范性双语课件习题04.docx
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管理会计示范性双语课件习题04
CHAPTER4
ACTIVITY-BASEDCOSTMANAGEMENTSYSTEMS
TRUE/FALSE
1.Simplybecauseactivity-basedcostingsystemsemploymoreactivitycostdrivers,theyprovidemoreaccurateproductcoststhantraditionalsystems.
a.True
b.False
2.Atop-sellingproductmightactuallyresultinlossesforthecompany.
a.True
b.False
3.Traditionalsystemsarelikelytoundercostcomplexproductswithlowerproductionvolume.
a.True
b.False
4.Usingmultipleunit-levelcostdriversgenerallyconstitutesaneffectiveactivity-basedcostsystem.
a.True
b.False
5.TheCooperPenCompanycaseinthetextprovidesanillustrationofwhyfactoriesproducingamorevariedmixofproductshavehighercoststhanfactoriesproducingonlyanarrowrangeofproducts.
a.True
b.False
6.Productlinesthatproducedifferentvariations(models,styles,orcolors)oftenrequirespecializedactivitiesthattranslateintolowersupportcostsforeachproductline.
a.True
b.False
7.Specializedengineeringdrawings,qualityspecificationsandtesting,inventoriedmaterials,andmaterialcontrolsystemsareexamplesofactivitiesthatequatetogreatersupportcosts.
a.True
b.False
8.Foractivity-basedcostsystems,activitycostsareassignedtoproductsintheproportionofthedemandtheyplaceonactivityresources.
a.True
b.False
9.Anactivity-basedcostingsystemisnecessaryforcostingservicesthataresimilar.
a.True
b.False
10.ABCsystemsseekacostallocationbasethathasacause-and-effectrelationshipwithcostsinthecostpool.
a.True
b.False
11.Ingeneral,theselectionofactivitycostdriversrequiresmakingtrade-offsbetweenaccuracyandthecostofmeasurement.
a.True
b.False
12.Theselectionofactivitycostdriversrequiresmakingchoicesrelatedtotheusageoftransactiondrivers,durationdrivers,andintensitydrivers.
a.True
b.False
13.Reducingthenumberofproductionrunsprovidesaneconomicbenefiteventhoughresourcesremainatthesamelevel.
a.True
b.False
14.Aneasywaytoimplementaneffectiveactivity-basedcostingsystemistobuyaprepackagedABCsoftwarepackage.
a.True
b.False
15.Activity-basedcostinghelpstoidentifyvariousactivitiesthatexplainwhycostsareincurred.
a.True
b.False
16.ABCrevealsopportunitiesforimprovingthewayworkisdone.
a.True
b.False
17.Usingactualdriverquantitiesratherthanpracticalcapacitytoassignproductcostscanleadtoimprovementsinproductcosts.
a.True
b.False
18.Practicalcapacityisusedasthedenominatorforactivitydrivercalculationstoavoiddistortionscausedbytheassignmentofexcesscapacitycoststotheproducts.
a.True
b.False
19.Unusedcapacityshouldbetreatedasageneralcosttobesharedacrossallproductlines.
a.True
b.False
20.Costdriverratescalculatedusingactualworkperformedincludeanallocationforthecostofresourcesusedandforunusedcapacity.
a.True
b.False
21.Assigningsellinganddistributioncoststoproductlinesisbecomingmoreimportantbecauseofcustomerrequestsforcustomizedservices.
a.True
b.False
22.Thecostsofmarketing,selling,anddistributionexpenseshavebeendecreasingrapidlyinrecentyears.
a.True
b.False
23.Customerswhodemandlowpricesandcustomizedservicesarethemostprofitablecustomers.
a.True
b.False
24.Ingeneral,servicecompaniesareidealcandidatesforactivity-basedcosting.
a.True
b.False
25.Forserviceorganizations,activity-basedcostsystemsclarifyappropriatecostassignmentsandhelptoidentifytheprofitabilityofvariousserviceactivities.
a.True
b.False
26.ThemostsuccessfulABCprojectsoccurwhenaclearbusinesspurposeexistsforbuildingtheABCmodel.
a.True
b.False
27.WhentheABCsystemhasapoormodeldesign,ABCcanstillovercomethebarrierstoimplementationandprovideaneffectivesystem.
a.True
b.False
28.Anactivity-basedcostingsystemismeanttoperformtheroleofoperationalcontrolaswellastoprovidethebasisforcostinginventoryforfinancialreporting.
a.True
b.False
29.EvenwhentheABCprojectisinitiatedfromthefinancegroup,amultifunctionalprojectteamshouldbeformed.
a.True
b.False
30.ABCsystemsalwaysprovidedecision-makingbenefitsthatexceedimplementationcosts.
a.True
b.False
MULTIPLECHOICE
31.Activity-basedcosting(ABC)caneliminatecostdistortionsbecauseABC:
a.developscostdriversthathaveacause-and-effectrelationshipwiththeactivitiesperformed
b.establishesmultiplecostpools
c.eliminatesproductvariations
d.recognizesinteractionsbetweendifferentdepartmentsinassigningsupportcosts
32.Traditionalcostsystemsdistortproductcostsbecause:
a.theydonotknowhowtoidentifytheappropriateunits
b.excesscapacitycostsareignored
c.theyemphasizefinancialaccountingrequirements
d.theyapplyaveragesupportcoststoeachunitofproduct
33.Unit-levelcostdriversintraditionalcostsystemsdistortproductcostsbecausethey:
a.assumethatallsupportactivitiesaffectallproducts
b.recognizespecificactivitiesthatarerequiredtoproduceaproduct
c.donotconsistentlyrecordcosts
d.failtomeasurethecorrectamountoftotalcostsforallproducts
34.Smallercostdistortionsoccurwhenthetraditionalsystems’unit-levelassignmentsandthealternativeactivitycostdriverassignments:
a.aredifferentinproportiontoeachother
b.aresimilarinproportiontoeachother
c.aremoredifferentthanalike
d.usethesamecostdriverunits
35.Theuseofunit-relatedmeasurestoassignsupportcostsismorelikelyto:
a.undercosthigh-volumeproducts
b.undercostspecialtylow-volumeproducts
c.undercostcomplexproducts
d.Both(b)and(c)arecorrect.
36.MisleadingcostnumbersareMOSTlikelytheresultofmisallocating:
a.directmaterialcosts
b.directmanufacturinglaborcosts
c.supportcosts
d.Alloftheabovearecorrect.
37.OvercostingofaproductisMOSTlikelytoresultfrom:
a.misallocatingdirectlaborcosts
b.overpricingtheproduct
c.undercostinganotherproduct
d.understatingtotalproductcosts
38.Undercostingaparticularproductmayresultin:
a.lossofmarketshare
b.lowerprofits
c.operatinginefficiencies
d.understatingtotalproductcosts
39.Itisimportantthattheproductcostsreflectasmuchofthediversityandcomplexityofthemanufacturingprocesssothat:
a.productcostswillreflecttheirrelativeconsumptionofresources
b.betterinformationrelatedtoresourceconstraintscanbecapturedandcommunicated
c.thereislesslikelihoodofcostdistortions
d.Alloftheabovearecorrect.
40.Activity-basedcosting(ABC)caneliminatecostdistortionsbecauseABC:
a.developscostdriversthatdirectlylinktheactivitiesperformedtotheproductsmanufactured
b.establishesmultiplecostpools
c.employscapacity-relatedcostdrivers
d.recognizesinteractionsbetweendifferentdepartmentsinassigningsupportcosts
41.DifferentproductsconsumedifferentproportionsofsupportcostsbecauseofdifferencesinallofthefollowingEXCEPT:
a.salesprices
b.customers’customizationspecifications
c.setuptimes
d.productdesign
42.WhichofthefollowingisasignthatanABCsystemmaybeuseful?
a.Therearesmallamountsofsupportcosts.
b.Productsmakediversedemandsonresourcesbecauseofdifferencesinvolume,processsteps,batchsize,orcomplexity.
c.Productsacompanyislesssuitedtoproduceandsellshowsmallprofits.
d.Operationsthroughouttheplantarefairlysimilar.
43.Unitsofproductionaremostappropriateasasupportassignmentbasewhen:
a.itisaservicedepartment
b.onlyoneproductismanufactured
c.directlaborcostsarelow
d.factoriesproduceacomplexandvariedmixofproducts
44.Productlinesthatproducedifferentvariations(models,styles,orcolors)oftenrequirespecializedactivitiesthattranslateinto:
a.lowersupportcostsforeachproductline
b.decisionstodropproductvariations
c.morefavorabledirectlaborcostratios
d.moresupportcostsforeachproductline
45.Whenacompanymanufacturesavarietyofcomplexproducts,severalunit-levelcostdriverscancapturethecomplexityanddiversityofprocesses:
a.always
b.frequently
c.infrequently
d.never
46.Greatersupportcostsareassociatedwith:
a.specializedengineeringdrawings
b.qualityspecificationsandtesting
c.inventoriedmaterialsandmaterialcontrolsystems
d.Alloftheabovearecorrect.
47.Acompanyproducesthreeproducts;ifoneproductisovercostedthen:
a.oneproductisundercosted
b.oneortwoproductsareundercosted
c.twoproductsareundercosted
d.noproductsareundercosted
48.ThegoalofaproperlyconstructedABCsystemisto:
a.havethemostaccuratecostsystem
b.identifymoreindirectsupportcosts
c.developthebestcostsystemforaneconomicallyreasonablecost
d.haveseparateallocationratesforeachdepartment
49.Designinganactivity-basedcostsystemincludes:
a.classifyingasmanycostsasindirectcostsasisfeasible
b.creatingasmanycostpoolsaspossible
c.identifyingtheactivitiesinvolvedinaprocess
d.seekingabroaderfocusratherthandetail
50.Designofanactivity-basedcostsystemrequiresthat:
a.thejobbidprocessberedesigned
b.resourcecostsbelinkedtotheactivitiesperformed
c.thecostofactivitiesbelinkedtocostobjects
d.Both(b)and(c)arecorrect.
51.Whichofthefollowingstatementsaboutactivity-basedcostingisNOTtrue?
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