管理会计示范性双语课件习题01

1、PAGE PAGE 28颁CHAPTER隘 1斑MANAGEM版ENT ACC熬OUNTING扳: INFOR蔼MATION 熬THAT CR斑EATES V稗ALUE稗TRUE/FA盎LSE啊1.奥凹Managem蔼ent acc伴ounting翱 gather盎s short癌-term, 爱long-te埃rm, fin矮ancial,败 and no爸nfinanc凹ial inf艾ormatio肮n.半傲a.背瓣True爸扮b.拌胺False暗2.隘哀Managem唉ent acc艾ounting般 inform绊ation g绊enerall耙y repor伴ts on t瓣he

2、orga挨nizatio绊n as a 半whole.哀暗a.哀扒True颁芭b.颁笆False皑3.斑摆Compani罢es have暗 to fol傲low str叭ict gui翱delines翱 when d版esignin澳g a man扳agement柏 accoun阿ting sy罢stem.熬扒a.按皑True胺邦b.哀奥False霸4.芭跋A good 哀managem爱ent acc皑ounting俺 system埃 is int案ended t皑o meet 氨specifi埃c decis熬ion-mak鞍ing nee白ds at a昂ll leve吧ls in t罢

3、he orga搬nizatio盎n.笆吧a.扳罢True般碍b.邦柏False板5.唉扒During 坝the his芭tory of安 manage埃ment ac案countin白g, inno哎vations熬 were d斑evelope啊d to ad熬dress t摆he deci白sion-ma稗king ne埃eds of 扒manager挨s.般胺a.肮碍True叭耙b.昂把False把6.耙凹A key e拜lement 笆in any 百organiz翱ations哀 strate板gy is t案o ident把ify its肮 target爱 custom疤ers a

4、nd昂 to del敖iver wh八at thos盎e targe班t custo矮mers wa案nt.伴氨a.版哎True鞍佰b.白案False半7.碍百The val巴ue prop霸osition百 has on板ly two 癌element敖s: cost碍 and qu鞍ality.昂胺a.罢柏True哀背b.稗版False暗8.碍邦Quality敖 is the跋 degree爸 of con俺formanc奥e betwe靶en what暗 the cu按stomer 扮is prom背ised an邦d what 颁the cus肮tomer r拔eceives瓣.佰熬a

5、.啊隘True傲把b.搬艾False肮9.肮癌Recentl暗y, the 伴demand 胺for imp绊roved m袄anageme捌nt acco绊unting 蔼and con翱trol in肮formati版on with耙in manu搬facturi靶ng firm案s has a艾lso occ盎urred i巴n servi稗ce orga半nizatio伴ns.背靶a.耙爱True扒奥b.鞍百False八10.隘盎Recentl扮y, the 埃competi哎tive en版vironme颁nt for 皑both ma佰nufactu稗ring an唉d servi

6、半ce comp胺anies h岸as beco柏me far 芭more ch办allengi唉ng and 巴demandi按ng.耙搬a.艾白True疤百b.翱捌False颁11.搬办Service八 compan佰ies are肮 very s氨imilar 拔to manu盎facturi鞍ng comp绊anies i啊n may w白ays, in柏cluding啊 the fa阿ct that挨 many e搬mployee哎s have 翱direct 鞍contact耙 with c扮ustomer案s.傲疤a.办俺True肮背b.昂暗False百12.笆扒Sensiti坝

7、vity to扮 timeli阿ness an阿d quali哎ty of s斑ervice 柏is espe八cially 碍importa爱nt to s坝ervice 佰organiz巴ations.暗哎a.捌半True盎啊b.绊哀False半13.吧白Governm吧ent and叭 nonpro埃fit org爱anizati埃ons, as盎 well a岸s profi矮t-seeki袄ng ente啊rprises白, are f斑eeling 袄the pre吧ssures 懊for imp办roved p稗erforma哀nce.懊败a.氨伴True暗稗b.捌扳False岸

8、14.巴拜Managem埃ent acc肮ounting伴 inform翱ation a暗llows m凹anagers按 to com扮pare ac盎tual an俺d plann霸ed cost胺s and t岸o ident拔ify are翱as and 哀opportu案nities 摆for pro跋cess im安proveme摆nt.巴碍a.袄叭True瓣爸b.背氨False埃15.俺安Managem澳ent acc斑ounting半 can pr埃ovide i八nformat八ion on 爱custome岸r satis奥faction啊.办埃a.把胺True疤澳b.爱袄

9、False邦16.敖百ROI (re搬turn on哀 invest把ment) c拌ombines俺 two pr摆ofitabi靶lity me岸asures 敖to prod搬uce a s伴ingle m拌easure 俺of depa昂rtmenta罢l or di绊visiona俺l perfo捌rmance.昂八a.拔吧True矮斑b.氨按False霸17.办拔Around 皑1920, c澳entrali跋zed con版trol of奥 decent柏ralized哎 operat肮ions wa坝s accom办plished皑 by hav绊ing cor阿porate

10、矮manager肮s recei安ve fina吧ncial r案eports 鞍about d笆ivision翱al oper俺ations 扳and pro搬fitabil把ity.阿哀a.盎懊True疤氨b.斑癌False俺18.摆百In the 哀late 19碍90s, li瓣ttle in白terest 跋or atte扒ntion w疤as paid办 to eva俺luating傲 manage跋ments 巴appropr肮iate go柏vernanc柏e and s盎trategy熬 choice澳s.巴搬a.艾熬True艾爱b.颁八False肮19.癌啊Financi凹

11、al info绊rmation岸 identi叭fies an八d expla败ins the俺 underl阿ying pr胺oblems.把颁a.挨背True霸颁b.爱傲False袄20.芭碍Managem矮ent acc笆ounting俺 measur哀es can 肮provide扒 advanc哀e warni埃ngs of 板problem艾s.摆氨a.蔼澳True傲哀b.半班False敖21.碍鞍Custome胺r satis盎faction俺 is an 奥example把 of fin哀ancial 班informa绊tion.奥啊a.笆啊True安岸b.碍背False扮22

12、.坝伴Operati疤ng prof伴it is a坝n examp般le of n氨onfinan懊cial in挨formati奥on.俺稗a.俺靶True芭半b.唉爱False跋23.笆熬Organiz罢ational百 leader八ship pl拔ays a c安ritical柏 role i懊n foste板ring an芭 organi班zation邦s cultu盎re of h半igh eth佰ical st哀andards哎.爸吧a.绊俺True巴肮b.坝傲False奥24.安癌Informa挨tion is隘 never 挨neutral俺; just 癌the act皑

13、 of mea爸suring 艾and rep氨orting 白informa挨tion af凹fects t扳he indi案viduals俺 involv矮ed.癌笆a.唉肮True百捌b.坝颁False巴25.昂版Boundar隘y syste凹ms are 把always 拔stated 俺in posi罢tive te奥rms tha阿t outli肮ne maxi盎mum sta袄ndards 疤of beha叭vior.凹奥a.胺邦True拔芭b.稗鞍False背MULTIPL氨E CHOIC鞍E霸26.鞍昂Managem板ent acc隘ounting懊 helps 蔼a co

14、mpa把ny achi扒eve: 办熬a.搬哀its str稗ategic 凹objecti败ves办败b.奥俺its ope板rationa叭l objec捌tives皑矮c.扳皑control百 and al笆so supp矮orts pe安rforman拔ce eval蔼uation颁捌d.懊矮All of 癌the abo哎ve are 瓣correct阿.拔27.绊昂Which o哀f the f背ollowin搬g types搬 of inf笆ormatio凹n are u叭sed in 坝managem搬ent acc罢ounting白?佰绊a.板背financi罢al info

15、佰rmation哎白b.安伴nonfina巴ncial i捌nformat班ion哀摆c.翱袄informa哎tion fo盎cused o颁n the l昂ong ter版m皑拌d.百靶All of 版the abo唉ve are 扒correct矮.袄28.鞍澳Managem蔼ent acc班ounting佰:跋瓣a.阿霸focuses绊 on est扒imating坝 future胺 revenu搬es, cos奥ts, and拌 other 皑measure安s to fo挨recast 摆activit芭ies and岸 their 蔼results捌拔b.皑艾provide皑s i

16、nfor班mation 吧about t笆he comp霸any as 般a whole唉俺c.邦吧reports盎 inform罢ation t靶hat has唉 occurr摆ed in t伴he past白 that i靶s verif巴iable a傲nd reli爱able 跋熬d.芭把provide板s infor八mation 把that is八 genera板lly ava摆ilable 懊only on瓣 a quar安terly o办r annua跋l basis按 按29.岸奥Which o跋f the f俺ollowin巴g descr办iptors 爸refer t暗

17、o manag啊ement a摆ccounti耙ng info霸rmation办?版隘a.叭疤It is v懊erifiab案le and 爸reliabl昂e.艾背b.埃八It is d澳riven b埃y rules坝.敖颁c.翱唉It is p安repared靶 for sh蔼arehold哎ers.跋肮d.颁白It prov霸ides re啊asonabl伴e and t背imely e哎stimate吧s.俺30.捌岸Which o跋f the f啊ollowin哀g state傲ments r版efers t伴o manag爱ement a拔ccounti板ng info胺rmat

18、ion胺?肮捌a.板氨There a鞍re no r邦egulati癌ons gov吧erning 班the rep爸orts.半艾b.隘办The rep安orts ar隘e gener拔ally de巴layed a翱nd hist斑orical.跋俺c.拜颁The aud肮ience t罢ends to凹 be sto白ckholde办rs, cre扒ditors,胺 and ta柏x autho佰rities.奥翱d.癌板The sco拔pe tend矮s to be鞍 highly俺 aggreg拜ate.哎31.颁安Managem案ent acc敖ounting稗 inform稗at

19、ion i疤ncludes搬:疤颁a.案碍tabulat埃ed resu吧lts of 邦custome扒r satis笆faction矮 survey傲s邦盎b.斑班the cos疤t of pr疤oducing耙 a prod巴uct盎爱c.柏摆the per版centage昂 of uni巴ts prod埃uced th肮at is d熬efectiv哀e岸唉d.皑敖All of 斑the abo澳ve are 懊correct哎.邦32.安啊Managem鞍ent acc颁ounting般 report暗s MOST 拔likely 奥include癌 inform爸ation a暗b

20、out:皑白a.拜俺custome办r compl巴aints邦盎b.稗皑net inc爱ome for办 the ye癌ar扳癌c.癌斑total a办ssets半邦d.案哀All of 笆the abo摆ve are 芭correct鞍.癌33.爸鞍The per皑son MOS稗T likel鞍y to us捌e manag摆ement a白ccounti芭ng info摆rmation拜 is a(n佰):把澳a.稗拌banker 碍evaluat癌ing a c癌redit a背pplicat暗ion板埃b.按拜shareho搬lder ev敖aluatin佰g a sto摆ck i

21、nve芭stment傲柏c.俺盎governm凹ental t佰axing a斑uthorit半y摆懊d.拌柏assembl隘y depar斑tment s颁upervis哎or昂34.摆背Which o案f the f蔼ollowin叭g is NO鞍T a fun袄ction o伴f a man傲agement耙 accoun捌ting sy瓣stem?暗安a.佰半strateg柏ic plan伴ning袄版b.霸伴financi敖al repo版rting拜懊c.罢伴operati颁onal co败ntrol耙案d.扮坝product肮 costin扳g艾35.矮皑Financi邦al

22、acco俺unting 挨provide俺s the P按RIMARY 跋source 八of info办rmation耙 for:阿败a.搬啊decisio熬n makin疤g in th坝e finis捌hing de澳partmen般t爱八b.爸般improvi岸ng cust疤omer se爱rvice癌胺c.摆岸prepari蔼ng the 肮income 傲stateme埃nt for 爸shareho傲lders背搬d.拜百plannin罢g next 奥years 坝operati把ng budg爸et版36.暗败Financi隘al acco胺unting:氨昂a.八佰foc

23、uses癌 on the傲 future巴 and in唉cludes 叭activit疤ies suc傲h as pr昂eparing邦 next y斑ears o靶peratin版g budge捌t按白b.阿叭must co般mply wi叭th GAAP跋 (gener蔼ally ac氨cepted 昂account暗ing pri暗nciples伴) 哀罢c.胺阿reports把 includ暗e detai板led inf巴ormatio癌n on th矮e vario柏us oper绊ating s佰egments扒 of the吧 busine懊ss such瓣 as pro艾d

24、uct li傲nes or 罢departm背ents按颁d.翱搬is prep艾ared fo胺r the u阿se of d拜epartme岸nt head疤s and o啊ther em叭ployees暗 癌37.鞍疤The per胺son MOS隘T likel百y to us搬e ONLY 皑financi搬al acco办unting 背informa拌tion is哀 a:阿佰a.捌安factory按 shift 摆supervi疤sor爸霸b.靶傲vice pr碍esident摆 of ope爱rations岸昂c.碍跋current氨 shareh扒older氨霸d.暗办de

25、partm扒ent man颁ager凹38.跋佰The acc凹ounting哀 proces扳s is co坝nstrain盎ed by m伴andated埃 report胺ing req氨uiremen爱ts by a凹ll of t澳he foll氨owing o哀rganiza敖tions E颁XCEPT t隘he:伴俺a.矮跋Interna吧l Reven昂ue Serv奥ice (IR碍S)班爱b.疤岸Institu拔te of M背anageme拜nt Acco唉untants按 (IMA)扳罢c.隘氨Financi芭al Acco扒unting 按Standar办ds Boar

26、办d (FASB霸)懊氨d.唉叭Securit般ies and笆 Exchan拜ge Comm挨ission 案(SEC) f爸or comp安anies t艾hat are稗 public懊ly trad爸ed挨39.吧艾Histori瓣cally:斑俺a.岸肮in the 疤beginni伴ng of t芭he 20捌th巴 centur肮y, the 伴Guilds 盎kept de蔼tailed 办records爸 of raw癌 materi耙als and稗 labor 白costs a岸s evide罢nce of 皑product哎 qualit凹y吧袄b.班敖in medi鞍

27、eval En哎gland, 懊the bas澳ics of 叭modern 稗managem跋ent acc拜ounting昂 emerge矮d with 白standar昂ds for 巴materia搬l use, 佰employe版e produ碍ctivity绊, and b霸udgets邦疤c.跋鞍in the 懊late 19坝th癌 centur案y, rail版road ma拌nagers 八impleme肮nted la啊rge and案 comple扳x costi哀ng syst摆ems to 绊compute安 the co芭st of d办ifferen霸t typ

28、es拜 of fre拔ight稗胺d.半按from 14傲00-1600百, large皑 and in癌tegrate颁d compa皑nies su蔼ch as D拔uPont a澳nd Gene按ral Mot背ors, de板veloped唉 ways t暗o measu蔼re retu捌rn on i办nvestme白nt岸40.罢安In gene邦ral, it肮 was no绊t until碍 the 19按70s tha拌t manag隘ement a八ccounti伴ng syst鞍ems:稗办a.颁拜were im案proved 办because啊 of dem捌ands

29、by般 the FA佰SB and 叭the SEC靶凹b.斑百stagnat八ed and 啊proved 懊inadequ稗ate邦邦c.按半started版 to dev凹elop in靶novatio跋ns in c奥osting 扮and per跋formanc艾e-measu岸rement 扳systems把 due to爱 intens哀e press跋ure fro巴m overs拜eas com伴petitor白s坝笆d.暗把started按 to add芭ress th袄e decis败ion-mak办ing nee凹ds of m阿anagers百41.扒捌All suc

30、盎cessful扳 organi翱zations暗 must i隘dentify佰 and un凹derstan绊d their把:袄颁a.凹版weaknes熬ses耙癌b.般般competi隘tion扳把c.傲拌strateg柏y把阿d.安熬definit百ion of 爸quality吧42.霸傲A key e疤lement 把of any 爱organiz板ations俺 strate澳gy is i胺dentify办ing:般靶a.挨板its pot拔ential 坝shareho笆lders岸背b.笆白its tar奥get cus奥tomers癌百c.奥拔competi昂tors

31、p澳roducts傲皑d.芭暗employe绊e needs靶43.斑笆What an蔼 organi耙zation 绊tries t埃o deliv稗er to c熬ustomer鞍s is ca绊lled it柏s value胺 propos安ition, 阿which i笆ncludes耙 the el扮ements 靶of: 疤斑a.隘案cost an懊d quali瓣ty岸爱b.八哎cost, q暗uality,白 and fu案nctiona般lity an隘d featu靶res八哀c.唉阿cost, q扳uality,袄 functi鞍onality傲 and fe昂ature

32、s,邦 and se艾rvice奥邦d.般柏cost, q肮uality,绊 functi碍onality板 and fe芭atures,懊 servic背e, and 哀industr芭y stand八ards肮44.拜摆The pri哎ce paid啊 by the百 custom蔼er, giv岸en the 把product八 featur袄es and 翱competi氨tors p矮rices, 扒is refe柏rred to颁 as the按 _肮_ el瓣ement o胺f the v袄alue pr澳opositi埃on.翱鞍a.斑按cost邦盎b.艾懊industr绊y

33、stand鞍ards摆奥c.半碍quality爸案d.拜艾service板45.背挨The deg佰ree of 罢conform颁ance be蔼tween w矮hat the挨 custom哀er is p白romised肮 and wh熬at the 绊custome蔼r recei跋ves is 埃referre敖d to as耙 the _芭_哀_ eleme俺nt of t颁he valu靶e propo拜sition.隘靶a.按袄cost绊熬b.百半industr绊y stand八ards百阿c.澳爱quality瓣扳d.败摆service扳46.癌袄The per奥forman

34、c埃e of th坝e produ笆ct, for凹 exampl啊e, a me按al in a隘 restau耙rant pr扒ovides 隘the din阿er with安 the le白vel of 敖satisfa颁ction e疤xpected埃 for th阿e price懊 paid, 坝is refe阿rred to白 as the盎 _暗_ el般ement o把f the v熬alue pr阿opositi般on.盎袄a.斑扒functio邦nality 鞍and fea班tures凹岸b.案办industr颁y stand般ards霸靶c.把瓣quality霸佰d.吧

35、阿service爸47.搬扮How the板 custom版er is t敖reated 安at the 隘time of盎 the pu按rchase 靶is an e霸xample 柏of the 摆_叭_ ele把ment of蔼 the va扳lue pro安positio懊n.傲霸a.绊版functio爸nality 耙and fea盎tures敖扮b.袄熬industr挨y stand伴ards艾邦c.敖爱quality把拌d.隘敖service柏48.碍半Managem挨ent acc敖ounting氨 provid矮es:办疤a.搬昂informa哎tion on白 the e

36、f蔼ficienc稗y of fa百ctory l按abor翱板b.阿绊informa敖tion on鞍 the co胺st of s罢ervicin搬g comme哀rcial c办ustomer碍s扒埃c.扳肮informa奥tion on鞍 the pe唉rforman伴ce of a百n opera叭ting di摆vision颁肮d.鞍岸All of 靶the abo昂ve are 罢correct百.岸49.邦板Which o般f the f艾ollowin绊g group白s would碍 be LEA伴ST like捌ly to r斑eceive 扳detaile安d mana

37、g氨ement a鞍ccounti奥ng repo疤rts?翱蔼a.邦稗stockho傲lders爸凹b.碍熬custome捌r servi蔼ce repr蔼esentat俺ives办肮c.碍霸product碍ion sup瓣ervisor叭摆d.胺哀vice pr叭esident胺 of ope八rations皑50.唉鞍Top exe爱cutives摆 of a m盎ulti-pl奥ant fir颁m are L昂EAST li盎kely to斑 use ma板nagemen盎t accou哎nting i艾nformat碍ion:澳拌a.八背to supp昂ort dec笆isions

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