Cost and Managerial Accounting（成本管理会计）答案2023

第一章测试

1.

Which of the following management responsibilities often involves evaluating the results of operations against the budget? （ ）

A:Planning
B:Directing
C:Controlling
D:None of the all 

答案:C
2.Managerial accounting differs from financial accounting in that managerial accounting （ ）
A:emphasizes data relevance over data objectivity
B:is used primarily by external decision makers
C:tends to report on the company as a whole rather than segments of the company.
D:is required by Generally Accepted Accounting Principles (GAAP).

答案:A
3.Which of the following corporate positions is responsible for general financial accounting, managerial accounting, and tax reporting? （ ）
A:Internal audit
B:Controller
C:Chief operating officer (COO)
D:Treasurer

答案:B
4.

Of the following skills, which are needed by today's management accountants? （ ）

A:Strategic thinking
B:All choices are correct C:Cost management
D:Decision analysis

答案:B
5.Which of the following professional standards requires management accountants to continually develop their knowledge and skills? （ ）
A:Integrity
B:Credibility
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:错 B:对
答案:B
7.

Which of the following requires the company's CEO and CFO to assume responsibility for the company's financial statements and disclosures? （ ）

A:Enterprise Resource Planning (ERP) B:

Institute of Management Accountants (IMA) 

C:Lean operations D:

Sarbanes-Oxley Act of 2002 (SOX)

答案:D
8.Which of the following is false? （ ）
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:C
9.

All of the following are business trends affecting management accounting （ ）

A:big data .
B:All choices are correct C:shifting economy.
D:sustainability .

答案:B
10.Which TWO of the following statements about management accounting information are true?（ ）
A:They are for use by parties external to the organization
B:They may include non-financial information
C:They are used to aid planning
D:They are required by law to be produced

答案:BC