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起止时间:2020-03-02到2020-06-28
更新状态:已完结
Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） 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
5、 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、 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.
8、 Manufacturing companies purchase finished goods
from suppliers for resale to customers
A:正确
B:错误
答案: 错误
9、 Consistent with the matching principle, product
costs are initially assigned to an inventory account on the balance sheet.
A:正确
B:错误
答案: 正确
10、 When expressed on a per unit basis, a fixed cost
is inversely related to activity.
A:正确
B:错误
答案: 正确
11、 Manufacturing overhead consist of indirect labor
costs and indirect material costs.
A:正确
B:错误
答案: 错误
12、 Costs incurred for depreciation, property taxes,
utilities, and insurance associated with its selling and administrative
functions are included as part of manufacturing overhead.
A:正确
B:错误
答案: 错误
13、 Finished goods consist of units of product that
are partially complete, but will require further work to be saleable to
customers.
A:正确
B:错误
答案: 错误
14、 Manufacturing companies calculate cost of goods
sold as Beginning Finished Goods Inventory plus Cost of Goods Manufactured
minus Ending Finished Goods Inventory.
A:正确
B:错误
答案: 正确
15、 A fixed cost is constant within the relevant
range. In other words, fixed costs do not change for changes in activity that
fall within the “relevant range.”
A:正确
B:错误
答案: 正确
Chapter 3 Cost Behavior：Analysis and Use（成本性态及其应用） Test-Lesson 3
1、 Which
of the following statement is incorrect with regard to least-squares regression
method?
A:R squared, which is a measure of the “goodness of fit”, varies from 0% to 100%, and the higher the percentage the better.
B:The regression errors are the vertical deviations from the data points to the regression line.
C:The basic goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors.
D:The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables
答案: The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables
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