Cost and Managerial Accounting（成本管理会计）章节测试课后答案2024春

第一章测试

1.Which of the following management responsibilities often involves evaluating the results of operations against the budget? （ ）
A:Directing B:None of the all  C:Planning D:Controlling
答案:D
2.Managerial accounting differs from financial accounting in that managerial accounting （ ）
A:is used primarily by external decision makers B:tends to report on the company as a whole rather than segments of the company. C:emphasizes data relevance over data objectivity D:is required by Generally Accepted Accounting Principles (GAAP).
答案:C
3.Which of the following corporate positions is responsible for general financial accounting, managerial accounting, and tax reporting? （ ）
A:Internal audit B:Treasurer C:Chief operating officer (COO) D:Controller
答案:D
4.Of the following skills, which are needed by today's management accountants? （ ）
A:Cost management B:Strategic thinking C:Decision analysis D:All choices are correct
答案:D
5.Which of the following professional standards requires management accountants to continually develop their knowledge and skills? （ ）
A:Credibility B:Integrity C:Confidentiality D:Competence
答案:D
6.Critical thinking can be improved by asking yourself a series of questions about any issue or problem you encounter. These questions, for example, include: What is the objective? What data will I need? What assumptions am I making? Is my conclusion logical? .（ ）
A:对 B:错
答案:A
7.Which of the following requires the company's CEO and CFO to assume responsibility for the company's financial statements and disclosures? （ ）
A:Institute of Management Accountants (IMA)  B:Sarbanes-Oxley Act of 2002 (SOX) C:Enterprise Resource Planning (ERP) D:Lean operations
答案:B
8.Which of the following is false? （ ）
A:The triple bottom line focuses on three items: net income, net assets, and return on investment . B:Globalization has increased the necessity for more detailed and accurate cost information . C:ERP systems integrate information from all company functions into a centralized data warehouse. D:Lean operations is a philosophy and business strategy of operating without waste .
答案:A
9.All of the following are business trends affecting management accounting （ ）
A:big data . B:sustainability . C:shifting economy. D:All choices are correct
答案:D
10.Which TWO of the following statements about management accounting information are true?（ ）
A:They are required by law to be produced B:They may include non-financial information C:They are for use by parties external to the organization D:They are used to aid planning
答案:BD