《管理会计双语》章节 1.docx
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《管理会计双语》章节1
ManagementAccounting,6e（Atkinsonetal.）
Chapter1HowManagementAccountingInformationSupportsDecisionMaking
Objective1
1）ManagementaccountingissubjecttotherulesformulatedbystandardsetterssuchastheFinancialAccountingStandardsBoard（FASB）.
Answer:
FALSE
Explanation:
FinancialaccountingissubjecttotherulesoftheFASB.
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
2）Managementaccountinginformationisprimarilyorientedtoexternalstakeholders,suchasinvestors,creditors,regulators,andtaxauthorities.
Answer:
FALSE
Explanation:
Managementaccountinginformationisprimarilyorientedtomanagement.
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
3）TheInternationalAccountingStandardsBoardsetstheguidelinesusedformanagementaccounting.
Answer:
FALSE
Explanation:
FinancialaccountingmustbeconsistentwiththerulesoftheIASB.
Diff:
1
Terms:
InternationalAccountingStandardsBoard
Objective:
1
AACSB:
Reflectivethinking
4）Agoodmanagementaccountingsystemcanbecomeasourceofcompetitiveadvantageforacompany.
Answer:
TRUE
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
5）Managementaccountinginformationissometimespredictiveandforwardlooking.
Answer:
TRUE
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
6）Managementaccountinghasnoprescribedrulesaboutitscontent,howthecontentistobedeveloped,andhowthecontentistobepresented.
Answer:
TRUE
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
7）TheFederalAccountingStandardsAdvisoryBoardsetscostaccountingstandardsforallfederalgovernmentactivities.
Answer:
TRUE
Diff:
2
Terms:
GovernmentAccountingStandardsBoard
Objective:
1
AACSB:
Reflectivethinking
8）Managementaccountingmeasurescanprovideadvancewarningsofproblems.
Answer:
TRUE
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
9）Informationaboutcustomersatisfactionisanexampleoffinancialinformation.
Answer:
FALSE
Explanation:
Informationaboutcustomersatisfactionisanexampleofnonfinancialinformation.
Diff:
1
Terms:
nonfinancialinformation
Objective:
1
AACSB:
Reflectivethinking
10）Managementaccountinginformationcanbeusedforallofthefollowingexcept:
A）calculatethecostofaproductorservice.
B）evaluatetheperformanceofacompany.
C）projectmaterialsneeds.
D）evaluatethemarketpriceofthestock.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
11）Whichofthefollowingtypesofinformationareusedinmanagementaccounting?
A）financialinformation
B）nonfinancialinformation
C）informationfocusedonthelongterm
D）Alloftheabovearecorrect.
Answer:
D
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
12）Managementaccounting:
A）isbothretrospective,providingfeedbackaboutpastoperations,andalsoprospective,incorporatingforecastsandestimatesaboutfutureevents.
B）isprimarilyorientedtoexternalstakeholders.
C）mustbeconsistentwithrulesformulatedbytheFinancialAccountingStandardsBoard（FASB）.
D）providesinformationthatisgenerallyavailableonlyonaquarterlyorannualbasis.
Answer:
A
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
13）Whichofthefollowingdescriptorsrefertomanagementaccountinginformation?
A）Itisonlyretrospective,reportingandsummarizinginfinancialtermstheresultsofpastdecisionsandtransactions.
B）Itisdrivenbyrules.
C）Itispreparedforshareholders.
D）Itisorientedtomeetingthedecisionmakingneedsofemployeesandmanagersinsidetheorganization.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
14）Whichofthefollowingwouldbeconsideredmanagementaccountinginformation?
A）Budgetedproductionfortheyear2011.
B）BudgetedBalanceSheet.
C）Analysisoftrendinstockprices.
D）Bothbudgetedproductionfortheyearof2011,andthebudgetedbalancesheet.
Answer:
D
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
15）Managementaccountinginformationincludesallofthefollowingexcept:
A）tabulatedresultsofcustomersatisfactionsurveys.
B）thecostofproducingaproduct.
C）thepercentageofunitsproducedthatisdefective.
D）marketpriceofthestock.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
16）Managementaccountingreportsmightincludeinformationabout:
A）customercomplaints.
B）netincomefortheyearonbudgetedincomestatement.
C）totalassetsonbudgetedbalancesheet.
D）Alloftheabovearecorrect.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
17）ThepersonMOSTlikelytousemanagementaccountinginformationisa（n）:
A）bankerevaluatingacreditapplication.
B）shareholderevaluatingastockinvestment.
C）governmentaltaxingauthority.
D）assemblydepartmentsupervisor.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
18）WhichofthefollowingisNOTafunctionofamanagementaccountingsystem?
A）strategicdevelopment
B）financialreporting
C）control
D）productcosting
Answer:
B
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
19）Financialaccounting:
A）focusesonthefutureandincludesactivitiessuchaspreparingnextyear'soperatingbudget.
B）doesnotneedtocomplywithGAAP（generallyacceptedaccountingprinciples）.
C）isprimarilyorientedtoexternalstakeholders,suchasinvestors,creditors,regulatorsandtaxauthorities.
D）ispreparedfortheuseofdepartmentheadsandotheremployees.
Answer:
C
Diff:
1
Terms:
financialaccounting
Objective:
1
AACSB:
Reflectivethinking
20）ThepersonMOSTlikelytouseONLYfinancialaccountinginformationisa:
A）factoryshiftsupervisor.
B）vicepresidentofoperations.
C）currentshareholder.
D）departmentmanager.
Answer:
C
Diff:
2
Terms:
financialaccounting
Objective:
1
AACSB:
Reflectivethinking
21）Historically,managementaccountinginnovationshavebeendevelopedby:
A）theInternationalAccountingStandardsBoard.
B）theCostAccountingStandardsBoard.
C）Academicaccountants.
D）Managers.
Answer:
D
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
22）Ingeneral,itwasnotuntilthe1970sthatmanagementaccountingsystems:
A）wereimprovedbecauseofdemandsbytheFASBandtheSEC.
B）stagnatedandprovedinadequate.
C）startedtodevelopinnovationsincostingandperformance-measurementsystemsduetointensepressurefromoverseascompetitors.
D）startedtoaddressthedecision-makingneedsofmanagers.
Answer:
C
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
23）Financialaccountinginformation:
A）providesasignalthatsomethingiswrong.
B）identifieswhatiswrong.
C）explainswhatiswrong.
D）simplysummarizesinformationbutgivesnoindicationthatanythingiswrong.
Answer:
A
Diff:
2
Terms:
financialaccounting
Objective:
1
AACSB:
Reflectivethinking
24）TheregulatoryauthorityresponsibleforformulatingrulesofUnitedStatesGAAPis:
A）theFinancialAccountingStandardsBoard.
B）theCostAccountingStandardsBoard.
C）theFederalAccountingStandardsAdvisoryBoard.
D）theInternationalAccountingStandardsBoard.
Answer:
A
Diff:
1
Terms:
financialaccounting,FASB
Objective:
1
AACSB:
Reflectivethinking
25）ManagementaccountinginformationisBESTdescribedas:
A）providingasignalthatsomethingiswrong.
B）identifyingandhelpingtoexplainwhatiswrong.
C）simplysummarizinginformation,butgivingnoindicationthatanythingiswrong.
D）measuringoverallorganizationalperformance.
Answer:
B
Diff:
1
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
26）Compareandcontrasttheusersandusesofmanagementaccountingandfinancialaccounting.
Answer:
Managementaccountingprovidesinformationtointernaldecisionmakersofthebusinesssuchaslinesupervisors,divisionmanagersandtopexecutives.Itspurposeistohelpmanagersplan,organize,controlandmakeoperatingdecisionsbypredictingfutureresultsandevaluatingperformance.
Financialaccountingprovidesinformationtoexternaldecisionmakerssuchasinvestorsandcreditors.Itspurposeistopresentafairpictureofthefinancialconditionofthecompanyforusebythesepartiesinmakinginvestingandcreditdecisions.
Diff:
2
Terms:
managementaccounting,financialaccounting
Objective:
1
AACSB:
Reflectivethinking
MAL:
ThisquestionisnotavailableinMyAccountingLab.
27）Whatisthepurposeofmanagementaccounting?
Answer:
Managementaccountinggathersshort-termandlong-termfinancialandnonfinancialinformationtoplan,coordinate,motivate,improve,control,andevaluatesuccessfactorsofanorganization.Managementaccountingconvertsdataintousableinformationthatsupportsplanning,organizing,andcontroldecisionmaking.
Diff:
2
Terms:
managementaccounting
Objective:
1
AACSB:
Reflectivethinking
MAL:
ThisquestionisnotavailableinMyAccountingLab.
Objective2
1）Duringthehistoryofmanagementaccounting,innovationsweredevelopedtoaddressthedecision-makingneedsofmanagers.
Answer:
TRUE
Diff:
2
Terms:
managementaccounting
Objective:
2
AACSB:
Reflectivethinking
2）Akeyelementinanyorganization'sstrategyistoidentifyitstargetcustomersandtodeliverwhatthosetargetcustomerswant.
Answer:
TRUE
Diff:
1
Terms:
strategy
Objective:
2
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