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

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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