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本课程起止时间为:2020-02-13到2020-07-23
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Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） Pre-test Lesson 1

1、 问题:Management accounting is concerned with providing information to managers，
the people _____an organization who direct and control its operations?
选项：
A:inside
B:outside
C:all of the above
D:none of the above
答案: 【inside】

2、 问题:Financial accounting primarily summarizes _ financial transactions，
while management accounting has a strong _orientation.
选项：
A:Future; Future
B:Future; Past
C:Past; Future
D:Past; Past
答案: 【Past; Future】

3、 问题:With the fast changing globalized economy， Management Accounting plays
an important role in supporting managers to make quick and relevant decisions.
选项：
A:正确
B:错误
答案: 【正确】

4、 问题:Only large organization has managers. Managers must be responsible for
planning， directing and motivating personnel， controlling operations and making
informed decision making.
选项：
A:正确
B:错误
答案: 【错误】

5、 问题:The ____is an ethical code issued by Institute of Management
Accountants (IMA) of the United States and a revised version was published in
July 2017.
答案: 【Statement of Ethical Professional Practice】

Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） 新Pre-test Lesson 1

1、 问题:Management accounting is concerned with providing information to managers， the people _____an organization who direct and control its operations? 
选项：
A:Inside 
B:Outside
C:All of the above
D:None of the above
答案: 【Inside 】

2、 问题:Financial accounting primarily summarizes _ financial transactions， while management accounting has a strong _orientation. 
选项：
A:Future; Future
B:Future; Past
C:Past; Future
D:Past; Past
答案: 【Past; Future】

3、 问题:With the fast changing globalized economy， Management Accounting plays an important role in supporting managers to make quick and relevant decisions. 
选项：
A:正确
B:错误
答案: 【正确】

4、 问题:Only large organization has managers. Managers must be responsible for planning， directing and motivating personnel， controlling operations and making informed decision making. 
选项：
A:正确
B:错误
答案: 【错误】

5、 问题:The ____is an ethical code issued by Institute of Management Accountants (IMA) of the United States and a revised version was published in July 2017.
答案: 【Statement of Ethical Professional Practice】

Chapter 2 Cost Concepts（成本分类） Test-Lesson 2

1、 问题:Which of the following costs belongs to direct
labor costs?
选项：
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、 问题:Which of the following costs would be considered
a period rather than a product cost in a manufacturing company?
选项：
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、 问题:Which of the following costs belongs to Selling
and Administrative Costs?
选项：
A:Direct Labor Cost
B:Direct Material Cost
C:Depreciation of manufacturing equipment
D:Sales Commissions
答案: 【Sales Commissions】

4、 问题: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? ‍
选项：
A:$20，000.
B:$740，000.
C:$780，000.
D:$760，000.
答案: 【$740，000.】

5、 问题:Which of the following is not true about cost
classification？
选项：
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�

6、 问题: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？
选项：
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、 问题:‍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.)
选项：
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.】

8、 问题:Manufacturing companies purchase finished goods
from suppliers for resale to customers
选项：
A:正确
B:错误
答案: 【错误】

9、 问题:Consistent with the matching principle， product
costs are initially assigned to an inventory account on the balance sheet.
选项：
A:正确
B:错误
答案: 【正确】

10、 问题:When expressed on a per unit basis， a fixed cost
is inversely related to activity.
选项：
A:正确
B:错误
答案: 【正确】

11、 问题:Manufacturing overhead consist of indirect labor
costs and indirect material costs.
选项：
A:正确
B:错误
答案: 【错误】

12、 问题:Costs incurred for depreciation， property taxes，
utilities， and insurance associated with its selling and administrative
functions are included as part of manufacturing overhead.
选项：
A:正确
B:错误
答案: 【错误】

13、 问题:Finished goods consist of units of product that
are partially complete， but will require further work to be saleable to

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