管理会计试题及答案英文

管理会计试题及答案英文姓名：____________________

一、多项选择题（每题2分，共20题）

1.Whichofthefollowingisaprimarypurposeofmanagementaccounting?

A.Todeterminethecostofaproduct

B.Toprovidefinancialinformationforexternalreporting

C.Tohelpmanagersmakedecisions

D.Tocreateabudgetforthecompany

2.Managementaccountingfocuseson:

A.Historicaldata

B.Futureplanning

C.Internalreporting

D.Alloftheabove

3.Thetimeperiodforwhichmanagementaccountinginformationisprovidedistypically:

A.Aspecificfinancialyear

B.Afiscalquarter

C.Amonth

D.Aweek

4.Whichofthefollowingisanexampleofavariablecost?

A.Salaries

B.Utilities

C.Depreciation

D.Advertising

5.Whatisthemainpurposeofabreak-evenanalysis?

A.Todeterminetheamountofsalesneededtocoverallcosts

B.Todeterminethemostprofitableproduct

C.Toidentifythebestpriceforaproduct

D.Alloftheabove

6.Whichofthefollowingisanon-cashexpense?

A.Depreciation

B.Salaries

C.Utilities

D.Rent

7.Whatisthedifferencebetweendirectandindirectcosts?

A.Directcostsaredirectlyrelatedtotheproductionprocess,whileindirectcostsarenot.

B.Directcostsareassociatedwithaspecificproduct,whileindirectcostsarenot.

C.BothAandB

D.Noneoftheabove

8.Whichofthefollowingisanexampleofafixedcost?

A.Salaries

B.Rent

C.Depreciation

D.Alloftheabove

9.Whatistheroleofacostcenterinmanagementaccounting?

A.Todeterminethecostofaproduct

B.Toallocatecostsamongdifferentdepartments

C.Tomonitortheperformanceofadepartment

D.Alloftheabove

10.Whichofthefollowingisafinancialratiousedtomeasureliquidity?

A.Currentratio

B.Debt-to-equityratio

C.Returnonequity

D.Alloftheabove

11.Whatisthemainpurposeofastandardcost?

A.Tocompareactualcostswithbudgetedcosts

B.Todeterminethecostofaproduct

C.Toidentifycostvariances

D.Alloftheabove

12.Whichofthefollowingisanexampleofaperformancemeasure?

A.Returnoninvestment

B.Costperunit

C.Salesperemployee

D.Alloftheabove

13.Whatisthepurposeofabudgetinmanagementaccounting?

A.Toallocateresources

B.Toplanfutureactivities

C.Tomonitorperformance

D.Alloftheabove

14.Whichofthefollowingisanexampleofadirectcost?

A.Labor

B.Rawmaterials

C.Factoryoverhead

D.Alloftheabove

15.Whatistheroleofavarianceanalysisinmanagementaccounting?

A.Toidentifyareasofinefficiency

B.Tocompareactualperformancewithbudgetedperformance

C.Toprovidefeedbacktomanagement

D.Alloftheabove

16.Whichofthefollowingisafinancialratiousedtomeasureprofitability?

A.Grossmargin

B.Operatingmargin

C.Netmargin

D.Alloftheabove

17.Whatisthepurposeofaflexiblebudget?

A.Toadjustcostsandrevenuesbasedonchangesinactivitylevels

B.Toplanforfutureperiods

C.Tocompareactualperformancewithbudgetedperformance

D.Alloftheabove

18.Whichofthefollowingisanexampleofafixedbudget?

A.Salesbudget

B.Productionbudget

C.Cashbudget

D.Alloftheabove

19.Whatisthemainpurposeofamasterbudget?

A.Tointegrateallotherbudgets

B.Toprovideacomprehensivefinancialplan

C.Tomonitorperformance

D.Alloftheabove

20.Whichofthefollowingisanexampleofavariablecost?

A.Rent

B.Utilities

C.Depreciation

D.Salaries

二、判断题（每题2分，共10题）

1.Managementaccountingisprimarilyconcernedwithprovidingfinancialinformationforexternalstakeholders.(×)

2.Abreak-evenanalysisisusedtodeterminethepointatwhichacompanywillstartgeneratingaprofit.(√)

3.Acostdriverisafactorthatcausescoststobeincurred.(√)

4.Theabsorptioncostingmethodallocatesallmanufacturingcosts,bothfixedandvariable,toproducts.(√)

5.Avarianceisthedifferencebetweentheactualcostandthestandardcost.(√)

6.Thecontributionmarginisthedifferencebetweensalesrevenueandvariablecosts.(√)

7.Abudgetisafinancialplanthatoutlinestheexpectedrevenuesandexpensesforaspecificperiod.(√)

8.Thedirectlaborratevarianceisthedifferencebetweentheactuallaborrateandthestandardlaborrate.(√)

9.Acostcenterisresponsibleforgeneratingrevenuesforthecompany.(×)

10.Thecapitalbudgetingprocessinvolvesevaluatingthelong-terminvestmentdecisionsofacompany.(√)

三、简答题（每题5分，共4题）

1.Explainthedifferencebetweenvariablecostsandfixedcosts.

2.Describethepurposeofabalancedscorecardinmanagementaccounting.

3.Howdoesaflexiblebudgetdifferfromastaticbudget?

4.Discusstheimportanceofcostvarianceanalysisinmanagementdecision-making.

四、论述题（每题10分，共2题）

1.Discusstheroleofmanagementaccountinginstrategicdecision-making.Includeananalysisofhowmanagementaccountinginformationcanbeusedtoassessthefinancialimplicationsofstrategicchoices.

2.Explainhowmanagementaccountingcanhelporganizationsimprovetheiroperationalefficiency.Provideexamplesofspecificmanagementaccountingtoolsandtechniquesthatcanbeusedtoidentifyandeliminateinefficiencies.

试卷答案如下

一、多项选择题（每题2分，共20题）

1.C

2.D

3.D

4.B

5.A

6.A

7.C

8.D

9.D

10.A

11.D

12.D

13.D

14.D

15.D

16.D

17.D

18.B

19.D

20.B

二、判断题（每题2分，共10题）

1.×

2.√

3.√

4.√

5.√

6.√

7.√

8.√

9.×

10.√

三、简答题（每题5分，共4题）

1.Variablecostsvarywiththelevelofactivity,suchasdirectmaterialsanddirectlabor.Fixedcostsremainconstantregardlessofthelevelofactivity,suchasrentandsalaries.

2.Abalancedscorecardisastrategicperformancemeasurementframeworkthatidentifiesandtracksbothfinancialandnon-financialperformancemetrics.Ithelpsorganizationsaligntheirbusinessactivitieswiththeirstrategicgoals.

3.Aflexiblebudgetadjustscostsandrevenuesbasedonchangesinactivitylevels,whileastaticbudgetremainsfixedregardlessofchangesinactivity.

4.Costvarianceanalysishelpsidentifythereasonsfordifferencesbetweenactualandstandardcosts.Itprovidesvaluableinsightsformanagementtomakeinformeddec