英文管理会计题库及答案

英文管理会计题库及答案

一、单项选择题（总共10题，每题2分）1.Whichofthefollowingisaproductcost?A.SalescommissionB.DepreciationonofficeequipmentC.DirectmaterialsD.AdvertisingexpensesAnswer:C.Directmaterials2.Theprocessofidentifying,measuring,analyzing,interpreting,andcommunicatingfinancialinformationtopermitinformedjudgmentsanddecisionsbyusersisknownas:A.BudgetingB.CostaccountingC.FinancialaccountingD.ManagementaccountingAnswer:D.Managementaccounting3.Acompanyusesajob-ordercostingsystem.Thepredeterminedoverheadrateis$20perdirectlabor-hour.Duringtheperiod,thecompanyworked1,000directlabor-hoursandincurred$24,000inoverheadcosts.Whatisthetotalmanufacturingcostfortheperiod?A.$36,000B.$40,000C.$44,000D.$48,000Answer:C.$44,0004.Whichofthefollowingisacharacteristicofavariablecost?A.Itremainsconstantintotalregardlessofchangesinthelevelofactivity.B.Itvariesintotalinproportiontochangesinthelevelofactivity.C.Itvariesperunitatdifferentlevelsofactivity.D.Itisalwaysfixedintotal.Answer:B.Itvariesintotalinproportiontochangesinthelevelofactivity.5.Thebreak-evenpointinunitsiscalculatedbydividing:A.Totalfixedcostsbythecontributionmarginperunit.B.Totalfixedcostsbythesellingpriceperunit.C.Totalvariablecostsbythecontributionmarginperunit.D.Totalsalesrevenuebythecontributionmarginperunit.Answer:A.Totalfixedcostsbythecontributionmarginperunit.6.Whichofthefollowingisacomponentofthebalancedscorecard?A.FinancialperformanceB.CustomersatisfactionC.InternalbusinessprocessesD.AlloftheaboveAnswer:D.Alloftheabove7.Acompanyusesactivity-basedcosting(ABC)andidentifiestwoactivitiesrelatedtoitsproduct:settingupmachinesandprocessingorders.Thecompanydeterminesthatthecostdriverforsettingupmachinesisthenumberofsetups,andthecostdriverforprocessingordersisthenumberoforders.Ifthecompanyhas100setupsand200orders,andthetotalcostforsettingupmachinesis$1,000andthetotalcostforprocessingordersis$2,000,whatisthecostallocatedtoprocessingordersperorder?A.$5B.$10C.$15D.$20Answer:B.$108.Whichofthefollowingisatruestatementaboutamasterbudget?A.Itisacomprehensivefinancialplanthatoutlinesthecompany'sgoalsandstrategies.B.Itisastaticbudgetthatdoesnotchangeregardlessofactualresults.C.Itisaflexiblebudgetthatadjuststochangesinthelevelofactivity.D.Itisacapitalbudgetthatfocusesonlong-terminvestments.Answer:A.Itisacomprehensivefinancialplanthatoutlinesthecompany'sgoalsandstrategies.9.Theprocessofevaluatingtheperformanceofacompanyordivisionbycomparingactualresultswithplannedobjectivesisknownas:A.BudgetarycontrolB.VarianceanalysisC.Cost-volume-profitanalysisD.Activity-basedcostingAnswer:B.Varianceanalysis10.Whichofthefollowingisacharacteristicofastandardcost?A.Itistheactualcostincurredinproducingaproduct.B.Itisanestimateofthecostthatshouldbeincurredundernormalconditions.C.Itisthecostthatwasincurredinthepast.D.Itisthecostthatwillbeincurredinthefuture.Answer:B.Itisanestimateofthecostthatshouldbeincurredundernormalconditions.二、多项选择题（总共10题，每题2分）1.Whichofthefollowingareexamplesofproductcosts?A.DirectmaterialsB.DirectlaborC.ManufacturingoverheadD.SellingexpensesAnswer:A,B,C2.Whichofthefollowingarecomponentsofmanagementaccounting?A.BudgetingB.CostaccountingC.FinancialaccountingD.VarianceanalysisAnswer:A,B,D3.Whichofthefollowingarecharacteristicsofavariablecost?A.Itremainsconstantintotalregardlessofchangesinthelevelofactivity.B.Itvariesintotalinproportiontochangesinthelevelofactivity.C.Itvariesperunitatdifferentlevelsofactivity.D.Itisalwaysfixedintotal.Answer:B,C4.Whichofthefollowingarecomponentsofthebalancedscorecard?A.FinancialperformanceB.CustomersatisfactionC.InternalbusinessprocessesD.LearningandgrowthAnswer:A,B,C,D5.Whichofthefollowingarestepsintheactivity-basedcosting(ABC)process?A.IdentifyactivitiesB.DeterminecostdriversC.AllocatecoststoproductsD.CalculatethecostperunitAnswer:A,B,C6.Whichofthefollowingarecomponentsofamasterbudget?A.SalesbudgetB.ProductionbudgetC.CashbudgetD.CapitalbudgetAnswer:A,B,C7.Whichofthefollowingaremethodsofbudgetarycontrol?A.VarianceanalysisB.StandardcostingC.FlexiblebudgetingD.CapitalbudgetingAnswer:A,B,C8.Whichofthefollowingarecharacteristicsofastandardcost?A.Itistheactualcostincurredinproducingaproduct.B.Itisanestimateofthecostthatshouldbeincurredundernormalconditions.C.Itisthecostthatwasincurredinthepast.D.Itisthecostthatwillbeincurredinthefuture.Answer:B9.Whichofthefollowingaretypesofvarianceanalysis?A.MaterialvarianceB.LaborvarianceC.OverheadvarianceD.SalesvarianceAnswer:A,B,C10.Whichofthefollowingarepurposesofmanagementaccounting?A.Toprovideinformationfordecision-makingB.ToevaluateperformanceC.TocomplywithfinancialreportingrequirementsD.ToplanandcontroloperationsAnswer:A,B,D三、判断题（总共10题，每题2分）1.Productcostsarealwaysexpensedintheperiodtheyareincurred.Answer:False2.Thecontributionmarginisthedifferencebetweensalesrevenueandvariablecosts.Answer:True3.Thebalancedscorecardisatoolusedinfinancialaccounting.Answer:False4.Activity-basedcosting(ABC)isacostingmethodthatassignsoverheadcostsbasedonactivities.Answer:True5.Amasterbudgetisastaticbudgetthatdoesnotchangeregardlessofactualresults.Answer:False6.Varianceanalysisisatoolusedinbudgetarycontrol.Answer:True7.Standardcostsarealwaysthesameasactualcosts.Answer:False8.Managementaccountingisprimarilyconcernedwithprovidinginformationtoexternalusers.Answer:False9.Thebreak-evenpointisthepointwheretotalrevenueequalstotalcosts.Answer:True10.Avariablecostremainsconstantperunitregardlessofchangesinthelevelofactivity.Answer:False四、简答题（总共4题，每题5分）1.Explainthedifferencebetweenproductcostsandperiodcosts.Productcostsarecostsdirectlyassociatedwiththeproductionofgoods,includingdirectmaterials,directlabor,andmanufacturingoverhead.Thesecostsareinitiallyrecordedasassetsandareexpensedwhenthegoodsaresold.Periodcosts,ontheotherhand,arecoststhatarenotdirectlytiedtotheproductionofgoodsandareexpensedintheperiodtheyareincurred.Examplesofperiodcostsincludesellingexpenses,administrativeexpenses,andinterestexpenses.2.Describethestepsintheactivity-basedcosting(ABC)process.Thestepsintheactivity-basedcosting(ABC)processareasfollows:a.Identifyactivities:Identifythemajoractivitiesthatareperformedintheorganization.b.Determinecostdrivers:Determinethecostdriversforeachactivity,whicharethefactorsthatcausethecostsoftheactivitytobeincurred.c.Allocatecoststoproducts:Allocatethecostsofeachactivitytotheproductsbasedonthecostdrivers.3.Explainthepurposeofamasterbudget.Thepurposeofamasterbudgetistoprovideacomprehensivefinancialplanthatoutlinesthecompany'sgoalsandstrategies.Itincludesvariousbudgetssuchasthesalesbudget,productionbudget,cashbudget,andcapitalbudget.Themasterbudgethelpsincoordinatingandintegratingthedifferentfunctionalareasoftheorganization,settingperformancetargets,andfacilitatingcontrolandevaluationofactualresults.4.Describethedifferencebetweenastaticbudgetandaflexiblebudget.Astaticbudgetisabudgetthatispreparedforasinglelevelofactivityanddoesnotchangeregardlessofactualresults.Itisbasedonapredeterminedlevelofoutputandassumesthatcostsandrevenueswillremainconstant.Ontheotherhand,aflexiblebudgetisabudgetthatadjuststochangesinthelevelofactivity.Itispreparedfordifferentlevelsofoutputandallowsforvariationsincostsandrevenuesbasedonactualactivitylevels.Flexiblebudgetsprovideamorerealisticbasisforevaluatingperformanceandcontrol.五、讨论题（总共4题，每题5分）1.Discusstheimportanceofmanagementaccountingindecision-making.Managementaccountingplaysacrucialroleindecision-makingbyprovidingrelevantandtimelyfinancialinformationtomanagers.Ithelpsmanagersinplanning,controlling,andevaluatingtheperformanceoftheorganization.Managementaccountinginformationassistsinmakinginformeddecisionsregardingpricing,productmix,investmentopportunities,costreduction,andresourceallocation.Italsohelpsinsettingperformancetargets,monitoringactualresults,andtakingcorrectiveactionswhennecessary.Overall,managementaccountingprovidesvaluableinsightsthatenablemanagerstomakestrategicdecisionsandachievetheorganization'sgoals.2.Discussthebenefitsandlimitationsofactivity-basedcosting(ABC).Activity-basedcosting(ABC)offersseveralbenefits,includingmoreaccuratecostallocation,betterunderstandingofcostdrivers,improvedproductpricingdecisions,andenhancedcostcontrol.ABChelpsinidentifyingandmanagingactivitiesthataddvalueandthosethatdonot,leadingtoprocessimprovementsandcostreductions.However,ABCalsohaslimitations.Itcanbecomplexandtime-consumingtoimplement,requiringdetaileddatacollectionandanalysis.Itmayalsobecostlytomaintain,especiallyfororganizationswithalargenumberofactivitiesandcostdrivers.Additionally,ABCmaynotbesuitableforallorganizations,particularlythosewithsimpleoperationsorlimitedresources.3.Discusstheroleofbudgetarycontrolinorganizationalperformancemanagement.Budgetarycontrolplaysavitalroleinorganizationalperformancemanagementbyprovidingaframeworkforplanning,monitoring,andevaluatingperformance.Itinvolvessettingbudgetarytargets,comparingactualresultswithbudgetedfigures,andanalyzingvariancestoidentifyareasofdeviation.Budgetarycontrolhelpsincoordinatingandintegratingtheactivitiesofdifferentdepartments,ensuringthatresourcesareallocatedeffectivelyandefficiently.Italsoprovidesabasisforperformanceevaluation,allowingmanagerstoassesstheperformanceofindividuals,teams,anddepartment