第二章单元测试
- Top managers must certify that a company maintains an adequate system of internal controls.（ ）
- In supporting managers, management accountants have three guidelines. These guidelines are（ ）
- Which of the following is not one of the ethical responsibilities of a management accountant?（ ）
- Managers use management accounting information to do all of the following except（ ）
- Managers make cost management decisions to increase the value of products and services they provide to customers and to achieve organizational goals .Which of the following is not an example of an effective cost management decision?（ ）
A:对 B:错
答案:对
A:Following functional lines of authority, cost-benefit analysis, behavioral considerations, and use of the value chain. B:Financial statement preparation, technical considerations, strategic direction, and budgeting. C:Cost-benefit analysis, behavioral considerations and technical considerations, and different costs for different purposes. D:Cost-benefit analysis, performance reporting, behavioral considerations, and technical considerations.
答案:Cost-benefit analysis, behavioral considerations and technical considerations, and different costs for different purposes.
A:Confidentiality B:Objectivity C:Compliance D:Integrity
答案:Compliance
A:perform. B:categorize. C:summarize. D:analyze.
答案:perform.
A:The decision to implement new organizational processes. B:Information and the accounting systems themselves. C:The decision to enter a new market. D:A decision to change the design of a product.
答案:Information and the accounting systems themselves.
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