管理会计示范性双语课件习题01doc.docx

1、管理会计示范性双语课件习题01docCHAPTER 1MANAGEMENT ACCOUNTING: INFORMATION THAT CREATES VALUETRUE/FALSE1. Management accounting gathers short-term, long-term, financial, and nonfinancial information. a. True b. False2. Management accounting information generally reports on the organization as a whole. a. True b.

2、 False3. Companies have to follow strict guidelines when designing a management accounting system. a. True b. False4. A good management accounting system is intended to meet specific decision-making needs at all levels in the organization. a. True b. False5. During the history of management accounti

3、ng, innovations were developed to address the decision-making needs of managers. a. True b. False6. A key element in any organizations strategy is to identify its target customers and to deliver what those target customers want. a. True b. False7. The value proposition has only two elements: cost an

4、d quality. a. True b. False8. Quality is the degree of conformance between what the customer is promised and what the customer receives. a. True b. False9. Recently, the demand for improved management accounting and control information within manufacturing firms has also occurred in service organiza

5、tions. a. True b. False10. Recently, the competitive environment for both manufacturing and service companies has become far more challenging and demanding. a. True b. False11. Service companies are very similar to manufacturing companies in may ways, including the fact that many employees have dire

6、ct contact with customers. a. True b. False12. Sensitivity to timeliness and quality of service is especially important to service organizations. a. True b. False13. Government and nonprofit organizations, as well as profit-seeking enterprises, are feeling the pressures for improved performance. a.

7、True b. False14. Management accounting information allows managers to compare actual and planned costs and to identify areas and opportunities for process improvement. a. True b. False15. Management accounting can provide information on customer satisfaction. a. True b. False16. ROI (return on inves

8、tment) combines two profitability measures to produce a single measure of departmental or divisional performance. a. True b. False17. Around 1920, centralized control of decentralized operations was accomplished by having corporate managers receive financial reports about divisional operations and p

9、rofitability. a. True b. False18. In the late 1990s, little interest or attention was paid to evaluating managements appropriate governance and strategy choices. a. True b. False19. Financial information identifies and explains the underlying problems. a. True b. False20. Management accounting measu

10、res can provide advance warnings of problems. a. True b. False21. Customer satisfaction is an example of financial information. a. True b. False22. Operating profit is an example of nonfinancial information. a. True b. False23. Organizational leadership plays a critical role in fostering an organiza

11、tions culture of high ethical standards. a. True b. False24. Information is never neutral; just the act of measuring and reporting information affects the individuals involved. a. True b. False25. Boundary systems are always stated in positive terms that outline maximum standards of behavior. a. Tru

12、e b. FalseMULTIPLE CHOICE26. Management accounting helps a company achieve: a. its strategic objectives b. its operational objectives c. control and also supports performance evaluation d. All of the above are correct.27. Which of the following types of information are used in management accounting?

13、 a. financial information b. nonfinancial information c. information focused on the long term d. All of the above are correct.28. Management accounting: a. focuses on estimating future revenues, costs, and other measures to forecast activities and their results b. provides information about the comp

14、any as a whole c. reports information that has occurred in the past that is verifiable and reliable d. provides information that is generally available only on a quarterly or annual basis 29. Which of the following descriptors refer to management accounting information? a. It is verifiable and relia

15、ble. b. It is driven by rules. c. It is prepared for shareholders. d. It provides reasonable and timely estimates.30. Which of the following statements refers to management accounting information? a. There are no regulations governing the reports. b. The reports are generally delayed and historical. c. The audience tends to be stockholders, creditors, and tax authorities. d. The scope tends to be highly aggregate.31. Management accounting information includes: a. tabulated results of customer satisfaction surveys b. the cost of producing a product c. the percentage