管理会计示范性双语课件习题01doc.docx
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管理会计示范性双语课件习题01doc
CHAPTER1
MANAGEMENTACCOUNTING:
INFORMATIONTHATCREATESVALUE
TRUE/FALSE
1.Managementaccountinggathersshort-term,long-term,financial,andnonfinancialinformation.
a.True
b.False
2.Managementaccountinginformationgenerallyreportsontheorganizationasawhole.
a.True
b.False
3.Companieshavetofollowstrictguidelineswhendesigningamanagementaccountingsystem.
a.True
b.False
4.Agoodmanagementaccountingsystemisintendedtomeetspecificdecision-makingneedsatalllevelsintheorganization.
a.True
b.False
5.Duringthehistoryofmanagementaccounting,innovationsweredevelopedtoaddressthedecision-makingneedsofmanagers.
a.True
b.False
6.Akeyelementinanyorganization’sstrategyistoidentifyitstargetcustomersandtodeliverwhatthosetargetcustomerswant.
a.True
b.False
7.Thevaluepropositionhasonlytwoelements:
costandquality.
a.True
b.False
8.Qualityisthedegreeofconformancebetweenwhatthecustomerispromisedandwhatthecustomerreceives.
a.True
b.False
9.Recently,thedemandforimprovedmanagementaccountingandcontrolinformationwithinmanufacturingfirmshasalsooccurredinserviceorganizations.
a.True
b.False
10.Recently,thecompetitiveenvironmentforbothmanufacturingandservicecompanieshasbecomefarmorechallenginganddemanding.
a.True
b.False
11.Servicecompaniesareverysimilartomanufacturingcompaniesinmayways,includingthefactthatmanyemployeeshavedirectcontactwithcustomers.
a.True
b.False
12.Sensitivitytotimelinessandqualityofserviceisespeciallyimportanttoserviceorganizations.
a.True
b.False
13.Governmentandnonprofitorganizations,aswellasprofit-seekingenterprises,arefeelingthepressuresforimprovedperformance.
a.True
b.False
14.Managementaccountinginformationallowsmanagerstocompareactualandplannedcostsandtoidentifyareasandopportunitiesforprocessimprovement.
a.True
b.False
15.Managementaccountingcanprovideinformationoncustomersatisfaction.
a.True
b.False
16.ROI(returnoninvestment)combinestwoprofitabilitymeasurestoproduceasinglemeasureofdepartmentalordivisionalperformance.
a.True
b.False
17.Around1920,centralizedcontrolofdecentralizedoperationswasaccomplishedbyhavingcorporatemanagersreceivefinancialreportsaboutdivisionaloperationsandprofitability.
a.True
b.False
18.Inthelate1990s,littleinterestorattentionwaspaidtoevaluatingmanagement’sappropriategovernanceandstrategychoices.
a.True
b.False
19.Financialinformationidentifiesandexplainstheunderlyingproblems.
a.True
b.False
20.Managementaccountingmeasurescanprovideadvancewarningsofproblems.
a.True
b.False
21.Customersatisfactionisanexampleoffinancialinformation.
a.True
b.False
22.Operatingprofitisanexampleofnonfinancialinformation.
a.True
b.False
23.Organizationalleadershipplaysacriticalroleinfosteringanorganization’scultureofhighethicalstandards.
a.True
b.False
24.Informationisneverneutral;justtheactofmeasuringandreportinginformationaffectstheindividualsinvolved.
a.True
b.False
25.Boundarysystemsarealwaysstatedinpositivetermsthatoutlinemaximumstandardsofbehavior.
a.True
b.False
MULTIPLECHOICE
26.Managementaccountinghelpsacompanyachieve:
a.itsstrategicobjectives
b.itsoperationalobjectives
c.controlandalsosupportsperformanceevaluation
d.Alloftheabovearecorrect.
27.Whichofthefollowingtypesofinformationareusedinmanagementaccounting?
a.financialinformation
b.nonfinancialinformation
c.informationfocusedonthelongterm
d.Alloftheabovearecorrect.
28.Managementaccounting:
a.focusesonestimatingfuturerevenues,costs,andothermeasurestoforecastactivitiesandtheirresults
b.providesinformationaboutthecompanyasawhole
c.reportsinformationthathasoccurredinthepastthatisverifiableandreliable
d.providesinformationthatisgenerallyavailableonlyonaquarterlyorannualbasis
29.Whichofthefollowingdescriptorsrefertomanagementaccountinginformation?
a.Itisverifiableandreliable.
b.Itisdrivenbyrules.
c.Itispreparedforshareholders.
d.Itprovidesreasonableandtimelyestimates.
30.Whichofthefollowingstatementsreferstomanagementaccountinginformation?
a.Therearenoregulationsgoverningthereports.
b.Thereportsaregenerallydelayedandhistorical.
c.Theaudiencetendstobestockholders,creditors,andtaxauthorities.
d.Thescopetendstobehighlyaggregate.
31.Managementaccountinginformationincludes:
a.tabulatedresultsofcustomersatisfactionsurveys
b.thecostofproducingaproduct
c.thepercentageofunitsproducedthatisdefective
d.Alloftheabovearecorrect.
32.ManagementaccountingreportsMOSTlikelyincludeinformationabout:
a.customercomplaints
b.netincomefortheyear
c.totalassets
d.Alloftheabovearecorrect.
33.ThepersonMOSTlikelytousemanagementaccountinginformationisa(n):
a.bankerevaluatingacreditapplication
b.shareholderevaluatingastockinvestment
c.governmentaltaxingauthority
d.assemblydepartmentsupervisor
34.WhichofthefollowingisNOTafunctionofamanagementaccountingsystem?
a.strategicplanning
b.financialreporting
c.operationalcontrol
d.productcosting
35.FinancialaccountingprovidesthePRIMARYsourceofinformationfor:
a.decisionmakinginthefinishingdepartment
b.improvingcustomerservice
c.preparingtheincomestatementforshareholders
d.planningnextyear’soperatingbudget
36.Financialaccounting:
a.focusesonthefutureandincludesactivitiessuchaspreparingnextyear'soperatingbudget
b.mustcomplywithGAAP(generallyacceptedaccountingprinciples)
c.reportsincludedetailedinformationonthevariousoperatingsegmentsofthebusinesssuchasproductlinesordepartments
d.ispreparedfortheuseofdepartmentheadsandotheremployees
37.ThepersonMOSTlikelytouseONLYfinancialaccountinginformationisa:
a.factoryshiftsupervisor
b.vicepresidentofoperations
c.currentshareholder
d.departmentmanager
38.TheaccountingprocessisconstrainedbymandatedreportingrequirementsbyallofthefollowingorganizationsEXCEPTthe:
a.InternalRevenueService(IRS)
b.InstituteofManagementAccountants(IMA)
c.FinancialAccountingStandardsBoard(FASB)
d.SecuritiesandExchangeCommission(SEC)forcompaniesthatarepubliclytraded
39.Historically:
a.inthebeginningofthe20thcentury,theGuildskeptdetailedrecordsofrawmaterialsandlaborcostsasevidenceofproductquality
b.inmedievalEngland,thebasicsofmodernmanagementaccountingemergedwithstandardsformaterialuse,employeeproductivity,andbudgets
c.inthelate19thcentury,railroadmanagersimplementedlargeandcomplexcostingsystemstocomputethecostofdifferenttypesoffreight
d.from1400-1600,largeandintegratedcompaniessuchasDuPontandGeneralMotors,developedwaystomeasurereturnoninvestment
40.Ingeneral,itwasnotuntilthe1970sthatmanagementaccountingsystems:
a.wereimprovedbecauseofdemandsbytheFASBandtheSEC
b.stagnatedandprovedinadequate
c.startedtodevelopinnovationsincostingandperformance-measurementsystemsduetointensepressurefromoverseascompetitors
d.startedtoaddressthedecision-makingneedsofmanagers
41.Allsuccessfulorganizationsmustidentifyandunderstandtheir:
a.weaknesses
b.competition
c.strategy
d.definitionofquality
42.Akeyelementofanyorganization’sstrategyisidentifying:
a.itspotentialshareholders
b.itstargetcustomers
c.competitor’sproducts
d.employeeneeds
43.Whatanorganizationtriestodelivertocustomersiscalleditsvalueproposition,whichincludestheelementsof:
a.costandquality
b.cost,quality,andfunctionalityandfeatures
c.cost,quality,functionalityandfeatures,andservice
d.cost,quality,functionalityandfeatures,service,andindustrystandards
44.Thepricepaidbythecustomer,giventheproductfeaturesandcompetitor’sprices,isreferredtoasthe__________elementofthevalueproposition.
a.cost
b.industrystandards
c.quality
d.service
45.Thedegreeofconformancebetweenwhatthecustomerispromisedandwhatthecustomerreceivesisreferredtoasthe__________elementofthevalueproposition.
a.cost
b.industrystandards
c.quality
d.service
46.Theperformanceoftheproduct,forexample,amealinarestaurantprovidesthedinerwiththelevelofsatisfactionexpectedforthepricepaid,isreferredtoasthe__________elementofthevalueproposition.
a.functionalityandfeatures
b.industrystandards
c.quality
d.service
47.Howthecustomeristreatedatthetimeofthepurchaseisanexampleofthe__________elementofthevalueproposition.
a.functionalityandfeatures
b.industrystandards
c.quality
d.service
48.Managementaccountingprovides:
a.informationontheefficiencyoffactorylabor
b.informationonthecostofservicingcommercialcustomers
c.informationontheperformanceofanoperatingdivision
d.Alloftheabovearecorrect.
49.WhichofthefollowinggroupswouldbeLEASTlikelytoreceivedetailedmanagementaccountingreports?
a.stockholders
b.customerservicerepresentatives
c.productionsupervisor
d.vicepresidentofoperations
50.Topexecutivesofamulti-plantfirmareLEASTlikelytousemanagementaccountinginformation:
a.tos
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