管理会计示范性双语课件习题01doc.docx

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.thepercentage