棺谱揉点魔横蚊抨旦祁水擂奈
对应课程:点击查看
起止时间:2020-02-20到2020-06-20
更新状态:已完结
Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） 新Pre-test Lesson 1
1、 Management accounting is concerned with providing information to managers, the people _____an organization who direct and control its operations?
A:Inside
B:Outside
C:All of the above
D:None of the above
答案: Inside
2、 Financial accounting primarily summarizes _ financial transactions, while management accounting has a strong _orientation.
A:Future; Future
B:Future; Past
C:Past; Future
D:Past; Past
答案: Past; Future
3、 With the fast changing globalized economy, Management Accounting plays an important role in supporting managers to make quick and relevant decisions.
A:正确
B:错误
答案: 正确
4、 Only large organization has managers. Managers must be responsible for planning, directing and motivating personnel, controlling operations and making informed decision making.
A:正确
B:错误
答案: 错误
Chapter 2 Cost Concepts（成本分类） Test-Lesson 2
1、 Which of the following costs belongs to direct
labor costs?
A:Wages paid to automobile assembly workers
B:Salaries paid to maintenance workers
C:Salaries paid to janitors
D:Salaries paid to security guards
答案: Wages paid to automobile assembly workers
2、 Which of the following costs would be considered
a period rather than a product cost in a manufacturing company?
A:Manufacturing equipment
depreciation.
B:Property taxes on corporate headquarters.
C:Direct materials costs.
D:Electrical costs to light the production facility.
答案: Property taxes on corporate headquarters.
3、 Which of the following costs belongs to Selling
and Administrative Costs?
A:Direct Labor Cost
B:Direct Material Cost
C:Depreciation of manufacturing equipment
D:Sales Commissions
答案: Sales Commissions
4、 Racing Bicycle Company produces and sells a
single type of mountain bike. The beginning finished inventories are $130,000. Cost
of bikes manufactured this year is $760,000. Ending finished goods inventories
are $150,000. What is the cost of goods sold for this year?
A:$20,000.
B:$740,000.
C:$780,000.
D:$760,000.
答案: $740,000.
5、 Which of the following is not true about cost
classification？
A:Costs and benefits that differ between alternatives are relevant in a decision.
B:Costs that can be easily and conveniently traced to a specified cost object are direct costs
C:The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
D:For the purpose of preparing financial statements, costs can be classified as product or period costs.
答案: The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
6、 Suppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala Lumpur to
attend a concert. You have ample cash to do either, but you don’t want to waste
money needlessly. Which of the following costs is relevant to this decision？
A:the cost of the train ticket
B:annual cost of licensing your car
C:the historical purchasing cost of $10,000
D:the market price of $5,000 in the second-hand market.
答案: the cost of the train ticket
7、 Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop?
(There may be more than one correct answer.)
A:The cost of lighting the store.
B:The wages of the store manager.
C:The cost of ice cream.
D:The cost of napkins for customers.
答案: The cost of ice cream.;
The cost of napkins for customers.
如需购买完整答案，请点击下方红字：
获取更多中国大学慕课答案，请点击这里，进入mooc.mengmianren.com
渭俺匠佛藉食抹贡瓣枫放即烦