兰州理工大学
第一章单元测试
Which of the following management responsibilities often involves evaluating the results of operations against the budget? （ ）
- Managerial accounting differs from financial accounting in that managerial accounting （ ）
- Which of the following corporate positions is responsible for general financial accounting, managerial accounting, and tax reporting? （ ）
Of the following skills, which are needed by today's management accountants? （ ）
- Which of the following professional standards requires management accountants to continually develop their knowledge and skills? （ ）
- 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? .（ ）
Which of the following requires the company's CEO and CFO to assume responsibility for the company's financial statements and disclosures? （ ）
- Which of the following is false? （ ）
All of the following are business trends affecting management accounting （ ）
- Which TWO of the following statements about management accounting information are true?（ ）
A:None of the all
B:Controlling
C:Planning
D:Directing
答案:Controlling
A:is used primarily by external decision makers
B:emphasizes data relevance over data objectivity
C:is required by Generally Accepted Accounting Principles (GAAP).
D:tends to report on the company as a whole rather than segments of the company.
答案:emphasizes data relevance over data objectivity
A:Chief operating officer (COO)
B:Controller
C:Treasurer
D:Internal audit
答案:Controller
A:Strategic thinking
B:Cost management
C:All choices are correct D:Decision analysis
答案:All choices are correct
A:Confidentiality
B:Integrity
C:Credibility
D:Competence
答案:Competence
A:对 B:错
答案:对
A:Enterprise Resource Planning (ERP) B:
Institute of Management Accountants (IMA)
C:Lean operations D:Sarbanes-Oxley Act of 2002 (SOX)
答案:
Sarbanes-Oxley Act of 2002 (SOX)
A:Globalization has increased the necessity for more detailed and accurate cost information .
B:Lean operations is a philosophy and business strategy of operating without waste .
C:The triple bottom line focuses on three items: net income, net assets, and return on investment .
D:ERP systems integrate information from all company functions into a centralized data warehouse.
答案:The triple bottom line focuses on three items: net income, net assets, and return on investment .
A:shifting economy.
B:sustainability .
C:All choices are correct D:big data .
答案:All choices are correct
A:They are used to aid planning
B:They are required by law to be produced
C:They are for use by parties external to the organization
D:They may include non-financial information
答案:They are used to aid planning
###They may include non-financial information
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