第一章测试1.Management accounting （ ）
A:reports information that has occurred in the past that is verifiable and reliable. B:provides information that is generally available only on a quarterly or annual basis. C:focuses on estimating future revenues, costs, and other measures to forecast activities and their results. D:provides information about the company as a whole.
答案:C
2.Which of the following is true of management accounting information?（ ）
A:It coordinates product design, production, and marketing decisions. B:It is prepared for shareholders. C:It focuses on documenting past business actions of a firm. D:It is prepared based on SEC rules and FASB accounting principles.
答案:A
3.Managerial accountants have a single role within an organization, collecting and reporting costs to management.（ ）
A:对 B:错
答案:B
4.Managerial accounting reports are special-purpose and issued as frequently as needed.（ ）
A:对 B:错
答案:A
5.Managers' activities and responsibilities can be classified into three broad functions: cost accounting, budgeting , and internal control.（ ）
A:错 B:对
答案:A
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