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第一章 单元测试
1、单选题：
Which of the following management responsibilities often involves evaluating the results of operations against the budget? （ ）
选项：
A:Controlling
B:None of the all
C:Directing
D:Planning
答案: 【Controlling
】
2、单选题：
Managerial accounting differs from financial accounting in that managerial accounting （ ）
选项：
A:tends to report on the company as a whole rather than segments of the company.
B:is used primarily by external decision makers
C:is required by Generally Accepted Accounting Principles (GAAP).
D:emphasizes data relevance over data objectivity
答案: 【emphasizes data relevance over data objectivity
】
3、单选题：
Which of the following corporate positions is responsible for general financial accounting, managerial accounting, and tax reporting? （ ）
选项：
A:Controller
B:Treasurer
C:Chief operating officer (COO)
D:Internal audit
答案: 【Controller
】
4、单选题：
Of the following skills, which are needed by today’s management accountants? （ ）
选项：
A:Cost management
B:All choices are correct
C:Decision analysis
D:Strategic thinking
答案: 【All choices are correct】
5、单选题：
Which of the following professional standards requires management accountants to continually develop their knowledge and skills? （ ）
选项：
A:Credibility
B:Competence
C:Confidentiality
D:Integrity
答案: 【Competence
】
6、判断题：
Critical thinking can be improved by asking yourself a series of questions about any issue or problem you encounter. These questions, for example, include: What is the objective? What data will I need? What assumptions am I making? Is my conclusion logical? .（ ）
选项：
A:错
B:对
答案: 【对】
7、单选题：
Which of the following requires the company’s CEO and CFO to assume responsibility for the company’s financial statements and disclosures? （ ）
选项：
A:
Sarbanes-Oxley Act of 2002 (SOX)
B:Enterprise Resource Planning (ERP)
C:Lean operations
D:
Institute of Management Accountants (IMA)
答案: 【
Sarbanes-Oxley Act of 2002 (SOX)
】
8、单选题：
Which of the following is false? （ ）
选项：
A:The triple bottom line focuses on three items: net income, net assets, and return on investment .
B:ERP systems integrate information from all company functions into a centralized data warehouse.
C:Lean operations is a philosophy and business strategy of operating without waste .
D:Globalization has increased the necessity for more detailed and accurate cost information .
答案: 【The triple bottom line focuses on three items: net income, net assets, and return on investment .
】
9、单选题：
All of the following are business trends affecting management accounting （ ）
选项：
A:big data .
B:sustainability .
C:shifting economy.
D:All choices are correct
答案: 【All choices are correct】
10、多选题：
Which TWO of the following statements about management accounting information are true?（ ）
选项：
A:They are required by law to be produced
B:They are used to aid planning
C:They are for use by parties external to the organization
D:They may include non-financial information
答案: 【They are used to aid planning
;They may include non-financial information
】
第二章 单元测试
1、多选题：
Which of the following costs are treated as product costs by a merchandising company, such as Walmart? （ ）
选项：
A:Cost of shipping merchandise to the store
B:Cost of merchandise purchased for resale
C:Cost of designing and operating the company”s website
D:Cost of import duties paid on merchandise purchased from overseas suppliers
答案: 【Cost of shipping merchandise to the store
;Cost of merchandise purchased for resale
;Cost of import duties paid on merchandise purchased from overseas suppliers
】
2、判断题：
Ralph”s Sporting Goods is a merchandising company, given the following information, the Cost of Goods Sold is 417,000 ( )
选项：
A:对
B:错
答案: 【对】
3、单选题：
Which of the following types of companies would have work in process inventory? （ ）
选项：
A:Service
B:Merchandising
C:Manufacturing
D:All choices are correct
答案: 【Manufacturing
】
4、单选题：
Which of the following is not an activity in the value chain? ( )
选项：
A:Design
B:Marketing
C:Administration
D:Customer Service
答案: 【Administration
】
5、单选题：
A cost that can be traced to a cost object is known as a ( )
选项：
A:period cost .
B:indirect cost .
C:direct cost .
D:product cost .
答案: 【direct cost .
】
6、单选题：
Conversion costs consist of ( )
选项：
A:direct labor and manufacturing overhead
B:direct materials and manufacturing overhead
C:direct materials, direct labor, and manufacturing overhead .
D:direct materials and direct labor
答案: 【direct labor and manufacturing overhead
】
7、多选题：
Which of the following is part of manufacturing overhead? ( )
选项：
A:Period costs, such as depreciation on office computers
B:Other indirect manufacturing costs, such as plant utilities .
C:Indirect materials, such as machine lubricants
D:Indirect labor, such as plant forklift operators” wages
答案: 【Other indirect manufacturing costs, such as plant utilities .
;Indirect materials, such as machine lubricants
;Indirect labor, such as plant forklift operators” wages
】
8、判断题：
The average cost per unit can be used for predicting total costs at many different output levels （ ）
选项：
A:错
B:对
答案: 【错】
9、判断题：
Sunk costs are generally relevant to decisions （ ）
选项：
A:错
B:对
答案: 【错】
10、单选题：
Which of the following types of companies will always have the Cost of Goods Sold account on their income statements? （ ）
选项：
A:Service and manufacturing companies
B:Service, merchandising, and manufacturing companies
C:Service and merchandising companies
D:Merchandising and manufacturing companies
答案: 【Merchandising and manufacturing companies
】
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