精选管理会计选择题.docx
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精选管理会计选择题.docx
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精选管理会计选择题
管理会计
Chapter1
1.Howismanagementaccountabletotheownersofthecompany?
A.Providinggoodsandservicesatareasonableprice
B.Providingasafeworkenvironment
C.Makingloanpayments
D.Providingareturnoninvestments
2.Indicatewhetherthefollowingarecharacteristicsoffinancialaccounting(F)ormanagementaccounting(M).
PrimaryusersareinvestorsandstakeholdersF
ThefocusisonrelevanceoftheinformationandlookingtowardsthefutureM
ConcernexistsonhowinformationaffectsemployeesM
RulesareprescribedbyGenerallyAcceptedAccountingPrinciples(GAAP)F
ReportsareusuallysummarizedandpreparedonaquarterlyorannualbasisF
3.WhichofthefollowingisNOTacurrentbusinesstrend
A.Ashifttoaproduct-basedeconomyB.Globalcompetition
C.Just-in-timemanagementD.Totalqualitymanagement
4.Identifythefollowingasproductorperiodcostsforamerchandiser:
Costofinventoryitemsproduct
Advertisingperiod
Salariesperiod
Freight-inproduct
Deliveryexpenseperiod
5.Whichofthefollowingisaninventoryaccountofamanufacturingcompany?
A.DirectmaterialsB.WorkinprocessC.FinishedgoodsD.Alloftheabove
6.Whichofthefollowingisanindirectcostofamanufacturer?
A.DirectmaterialB.Directlabor
C.ManufacturingoverheadD.Alloftheabove
8.WhichinventoryaccountisusedtocomputeCostofgoodssoldforamanufacturer?
A.DirectmaterialsB.Workinprocess
C.FinishedgoodsD.Merchandiseinventory
9.Whatisthedifferencebetween“totalmanufacturingcostsincurred”and“costofgoodsmanufactured”?
A.ThechangeinWorkinprocessinventory.
B.Totalmanufacturingcostsdoesnotincludemanufacturingoverhead.
C.Costofgoodsmanufacturedonlyincludesdirectcosts.
D.Thereisnodifference.
10.WhichofthefollowingisarequiredethicalstandardoftheInstituteofManagementAccountants?
A.MaximizationofprofitB.Productivity
C.EfficiencyD.Integrity
答案:
1.D3.A5.D6.C8.C8.A10.D
Chapter3
1.Activity-basedcosting:
A.determinesacostdriverforeachproductionactivity.
B.islessaccuratethanusingapredeterminedoverheadapplicationrate.
C.islesscommoninacompetitivebusinessenvironment.
D.isalloftheabove.
2.UnderABC,whichofthefollowingwouldbeareasonablecostdriverformaterialshandling?
A.DirectlaborhoursB.MachinehoursC.NumberofpartsD.Squarefeetofwarehouse
3.Whattypesofdecisionsaremadewithactivity-basedmanagement?
A.PricingB.ProductmixC.CostcuttingD.Alloftheabove
4.Thismethodofpricingbeginswiththeamountcustomersarewillingtopayandsubtractsdesiredprofittodeterminethedesiredcost.
A.TraditionalcostingB.Targetpricing
C.Market-basedcostingD.Priceprofitanalysis
5.WhichofthefollowingisNOTacharacteristicofjust-in-time(JIT)production?
A.Smallquantityofmaterialsonhand
B.Machinesandworkersgroupedin“cells”
C.Strongrelationshipwithsuppliers
D.Minimizationoflostsales
6.WhatisuniqueaboutaccountingforproductcostsinaJITsystem?
A.Costsaren’trecordeduntilthegoodsarecomplete.
B.Manufacturingoverheadisnotallocatedtogoods.
C.Costofgoodssoldisanestimate.
D.Alloftheabovearetrue.
7.Continuousimprovementisanessentialpieceofwhichmanagementapproach?
A.ProfitmaximizationB.Totalqualitymanagement
C.AutocraticapproachD.Efficiencymodel
8.Whichofthefollowingofthefourqualitycostsislikelytobethemostexpensive?
A.PreventionB.AppraisalC.InternalfailureD.Externalfailure
9.Producttestingisanexampleofwhichqualitycost?
A.Prevention
B.Appraisal
C.Internalfailure
D.Externalfailure
10.Trainingpersonnelisanexampleofwhichqualitycost?
A.Prevention
B.Appraisal
C.Internalfailure
D.Externalfailure
1.A2.C3.D4.B5.D6.A7.B8.D9.B10.A
Chapter5
1.Whichofthefollowingismostlikelyavariablecost?
A.FactoryrentB.PropertytaxesC.DepreciationD.Salescommissions
2.Thistypeofcostperunitremainsconstant,whilethetotalcostincreaseswithactivity.
A.VariableB.FixedC.MixedD.Semi-variable
3.Thistypeofunitcostdecreaseswithactivity,butthetotalcostremainsconstant.
A.VariableB.FixedC.MixedD.Semi-variable
4.Whichofthefollowingwouldmostlikelybeamixedcost?
A.DirectlaborB.Straight-linedepreciationC.UtilitiesD.Officesalaries
5.Thesimplestmethodtosplitamixedcostintoitsfixedandvariablecomponentsiscalled:
A.fixed-variableseparation.B.high-lowmethod.
C.multipleregression.D.breakevenanalysis.
6.WhichofthefollowingisanassumptionofCVPanalysis?
A.Costscanbeclassifiedaseitherfixedorvariable.
B.Volumeistheonlyfactorthatimpactscosts.
C.Fixedcostsdon’tchange.
D.Alloftheabovearetrue.
7.Thesaleslevelwherenetincomeequalszeroiscalled:
A.thebreakevenpoint.B.zerosumsales.
C.netloss.D.deficitearnings.
8.Excesssalesoverbreakevensalesisreferredtoas:
A.absorptionpotential.
B.marginofsafety.
C.marginoferror.
D.contributionmargin.
9.Anincreaseintotalfixedcostswould:
A.increasecontributionmarginandincreasethebreakevenpoint.
B.increasethebreakevenpointonly.
C.increasecontributionmarginanddecreasethebreakevenpoint.
D.decreasecontributionmarginandincreasethebreakevenpoint.
10.Contributionmarginequals:
A.sales–variablecosts.
B.sales–fixedcosts.
C.fixedcosts–variablecosts.
D.sales–variablecosts–fixedcosts
1.D2.A3.B4.C5.B6.D7.A8.B9.B10.A
Chapter6
1.Whichapproachassignsbothvariableandfixedmanufacturingcoststoproducts?
A.AbsorptioncostinB.Variablecosting
C.NeitherabsorptionnorvariablecostingD.Bothabsorptionandvariablecosting
2.Whichapproachassignsvariablemanufacturingcoststoproducts?
A.AbsorptioncostingB.Variablecosting
C.NeitherabsorptionnorvariablecostingD.Bothabsorptionandvariablecosting
3.SalesrevenueminusCostofgoodssoldequals?
A.ContributionmarginB.OperatingincomeC.GrossprofitD.Productprofit
4.SalesrevenueminusVariablecostofgoodssoldequals?
A.ProductprofitB.GrossprofitC.ContributionmarginD.Operatingincome
5.Assumingnobeginninginventory,ifproductionisgreaterthansales,whichofthefollowingisTRUE?
A.Endinginventorywouldbelowestunderabsorptioncosting
B.Endinginventorywouldbehighestundervariablecosting
C.Operatingincomewouldbehighestundervariablecosting
D.Operatingincomewouldbehighestunderabsorptioncosting
6.Add-it-upCo.hasvariablemanufacturingcostsof$20percalculatorandfixedmanufacturingcostsof$100,000.
Add-it-upproduced10,000calculatorsinJuneandsold9,000.WhatisAdd-it-up’sCOGSusingabsorptioncosting?
A.$300,000B.$270,000C.$280,000D.$180,000
7.Add-it-upCo.hasvariablemanufacturingcostsof$20percalculatorandfixedmanufacturingcostsof$100,000.
Add-it-upproduced10,000calculatorsinJuneandsold9,000.WhatisAdd-it-up’sCOGSusingvariablecosting?
A.$300,000B.$270,000C.$280,000D.$180,000
8.Add-it-upCo.hasvariablemanufacturingcostsof$20percalculatorandfixedmanufacturingcostsof$100,000.
Add-it-upproduced10,000calculatorsinJuneandsold9,000.WhatisAdd-it-up’sendinginventoryusingabsorptioncosting?
A.$0B.$31,110C.$30,000D.$20,000
9.Add-it-upCo.hasvariablemanufacturingcostsof$20percalculatorandfixedmanufacturingcostsof$100,000.
Add-it-upproduced10,000calculatorsinJuneandsold9,000.WhatisAdd-it-up’sendinginventoryusingvariablecosting?
A.$0B.$31,110C.$30,000D.$20,000
10.Whichstatementismostcorrect?
A.GAAPrequiresabsorptioncosting.
B.Absorptioncostingismorein-linewithJITinventories.
C.Variablecostingispreferredbyfinancialaccountants.
D.Variablecostingallows“hiding”ofcostsininventory.
1.A2.D3.C4.C5.D6.B7.D8.C9,.D10.A
Chapter7
1.WhichofthefollowingisNOTabenefitofbudgeting?
A.Itforcesmanagerstoplan.B.Itpromotescommunication.
C.Itprovidesabenchmark.D.Itguaranteesprofitability.
2.Whichbudgetisconsideredthecornerstoneofthemasterbudget?
A.ThesalesbudgetB.Theproductionbudget
C.ThecapitalexpendituresbudgetD.Thecashbudget
3.Whichofthefollowingisthecorrectordertocalculatebudgetedproduction?
A.Beginninginventory+Production–Endinginventory
B.Budgetedsales+Endinginventory–Beginninginventory
C.Endinginventory–Budgetedsales+Beginninginventory
D.Budgetedsales+Beginninginventory+Endinginventory
4.Whichbudgetsmakeupthefinancialbudget?
A.CashbudgetB.Budgetedbalancesheet
C.BudgetedincomestatementD.Alloftheabove
5.Whichofthefollowingiscorrect?
A.Thedirectlaborbudgetispreparedbeforetheproductionbudget.
B.Thedirectmaterialsbudgetispreparedaftertheendingfinishedgoodsinventorybudget.
C.Theproductionbudgetispreparedbeforethemanufacturingoverheadbudget.
D.Noneoftheabovearecorrect.
6.Acompanyplanstosell1,000CDplayersinJuneand2,000inJuly,withanaveragesalespriceof$20.Theycollect30%inthemonthofsaleand70%inthemonthfollowingthesale.HowmuchcashiscollectedfromcustomersinJuly?
A.$26,000B.$14,000
C.$28,000D.$6,000
7.Acompany’sdirectmaterialsbudgetshows$50,000indirectmaterialspurchasesforApriland$60,000forMay.Thecompanypays60%inthemonthofpurchaseand40%inthe
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