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起止时间:2020-02-15到2020-08-01
更新状态:已完结
Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） 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、 管理会计师的英文是
A:management accounting
B:management accountant
C:financial accounting
D:financial accountant
答案: management accountant
4、 管理会计的英文是
A:management accounting
B:management accountant
C:financial accounting
D:financial accountant
答案: management accounting
5、 财务会计师的英文是
A:management accounting
B:management accountant
C:financial accounting
D:financial accountant
答案: financial accountant
6、 财务会计的英文是
A:financial accounting
B:financial accountant
C:management accounting
D:management accountant
答案: financial accounting
7、 Which of the followings are the differences between management accounting and financial accounting?
A:Users
B:Time focus
C:Subjects
D:GAAP
答案: Users;
Time focus;
Subjects;
GAAP
8、 Indicate which of the following statements are more descriptive of management accounting than of financial accounting.
A:Recognized standards are used for presentation.
B:Information is tailored to the needs of individual decision makers.
C:Information is more widely distributed.
D:Emphasis is on expected future results.
答案: Information is tailored to the needs of individual decision makers.;
Emphasis is on expected future results.
9、 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
10、 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
11、 performance report是业绩报告
A:正确
B:错误
答案: 正确
12、 GAAP表示公认会计准则
A:正确
B:错误
答案: 正确
13、 Financial accounting focuses on the future.
A:正确
B:错误
答案: 错误
14、 Management accounting focuses on the future.
A:正确
B:错误
答案: 正确
15、 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
16、 cost accounting的汉语含义是
答案: 成本会计
17、 inventory的汉语含义是
答案: 存货
18、 revenue的汉语含义是
答案: 收入
19、 budget的汉语含义是
答案: 预算
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、 Manufacturing overhead costs would include
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