管理会计15版选择题.docx

管理会计15版选择题.docx

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管理会计15版选择题

CHAPTER1:

Quiz/DemonstrationExercises

LearningObjective1

1.Themajorinternalusersofaccountinginformationare_____.

a.managerswhouseinformationforday-to-dayoperatingdecisions

b.investorsforinvestmentdecisions

c.governmentauthorities

d.noneoftheabove

2.IntheEuropeanUnionexternalreportingmustcomplywith_____.

a.GAAP

b.IFRS

c.IRS

d.FASB

LearningObjective2

3.Whichofthefollowingshouldbeconsideredintheselectionofanaccountingsystem?

a.behavioraleffectsofthesystemonmanagers

b.costsofbuyingandoperatingthesystem

c.improveddecision-makingpowerresultingfromthesystem

d.alloftheabove

LearningObjective3

4.Concentratingonareasthatneedattentionandignoringareasthatappeartoberunningsmoothlyiscalled___

a.varianceanalysis

b.managementbyexception

c.managementsmoothing

d.budgetanalysis

5.Whichofthefollowingisnotanexampleofaspecialreport?

a.cashflowreport

b.customersurvey

c.competitoranalysis

d.advertisingimpactanalysis

LearningObjective4

6.Thevariousstagesthroughwhichaproductpassesarecalled:

a.planningcycle

b.controlperiod

c.budgetcycle

d.productlifecycle

7.Thefocusoncustomersoccursinwhichfunctionsofthevaluechain?

a.researchanddevelopment

b.production

c.marketing

d.distribution

e.alloftheabove

8.Thevalue-chain.isasetofbusinessfunctionsthat_____.

a.areofequalimportance

b.arenon-valueaddedfunctions

c.arepreferablefunctions

d.arevalue-addedfunctions

e.areonlyrelatedtodistribution

9.Thefunctionsofplanningforcontrol,evaluatingandconsulting,andgovernmentalreportingaretypicallyassumedwithinorganizationsby_____.

a.thecompanytreasurer

b.thecompanycontroller

c.thecompanyvicepresidentofmarketing

d.externalauditors

10.Thetreasurerfunctionincludes_____.

a.taxadministration

b.evaluatingandconsulting

c.investorrelations

d.economicappraisal

LearningObjective5

11.TheCMAsmustpassanexamthatincludes_____.

a.financialcontrol

b.financialdecisionmaking

cfinancialplanning

d.alloftheabove

12.Whichdesignationistheinternalaccountant’scounterparttotheCPA?

a.CA

b.CMA

c.CFP

d.noneoftheabove

LearningObjective6

13.Trendsthatarecausingchangesinmanagementaccountingtodayinclude:

a.advancesintechnology

b.increasedglobalcompetition

c.ashiftfromamanufacturingtoaservice-basedeconomy

d.AandB

e.A,B,andC

14.Astepinchangesinbusinessprocessmanagementtogainefficiencybycontinuousprocessimprovementtoeliminatewastefromtheentireenterpriseiscalled_____.

a.justintime

b.leanmanufacturing

c.wastemanagement

d.noneoftheabove

LearningObjective7

15.EthicalobligationsofmanagementaccountantsaregovernedbytheIMAStatementofEthicalProfessionalPractice,whichoutlinesresponsibilitiesregarding_____.

a.incompetence,fulldisclosureofallinformation,moraldecay,andpartisanship

b.assistinginmaximizingprofitsregardlessofthemeansnecessary

c.competence,confidentiality,integrity,andobjectivity

d.noneofthese

16.IntheIMA’sStatementofEthicalProfessionalPractice,whichofthefollowingisnotanexampleofCompetence?

a.providedecisionsupportinformationandrecommendationsthatareaccurate

b.avoidactualorapparentconflictsofinterest

c.maintainanappropriatelevelofprofessionalexpertise

d.performprofessionaldutiesinaccordancewithrelevantlaws

CHAPTER2:

Quiz/DemonstrationExercises

LearningObjective1

1.Costdrivers_____.

a.canbevolumebased

b.affectthetotallevelofcostsincurredbycompanies

c.areactivitiesthatcausecoststobeincurred

d.allofthese

2.Productionisoneofthevalue-chainfunctions.Whichoneofthefollowingisnotanexampleofacostdriverforproductioncosts?

a.laborhours

b.numberofpeoplesupervised

c.salesdollars

d.machinehours

LearningObjective2

3.Whichofthefollowingwillnotremainconstant,ifthelevelofcost-driveractivityincreaseswithintherelevantrange?

a.variablecostperunit

b.totalvariablecosts

c.totalfixedcosts

d.totalcosts

e.AandC.

f.B,C,andD

4.Thelimitsofcost-driveractivitywithinwhichaspecificrelationshipbetweencostsandthecostdriverisvalidiscalled_____.

a.variablerange

b.totalrange

c.relevantrange

d.validrange

LearningObjective3

Items5and6arebasedonthefollowingdata:

Maple,Inc.,producesandsellsthefinestqualitypooltablesinallofAlamedaCounty,California.Thecompanyexpectsthefollowingsalesandexpensesin2011foritstables:

Sales（1,000tables@$400pertable）$400,000

Variableexpenses200,000

Fixedexpenses120,000

5.HowmanytablesmustbesoldinorderforHardwood,Inc.,tobreakeven?

a.200b.400c.600d.800

6.Whatdollaramountofsalesoftablesisnecessarytobreakeven?

a.$60,000b.$120,000c.$150,000d.$240,000

LearningObjective4

7.Whichofthefollowingisnotanassumptionofcost-volume-profitanalysis?

a.Thebehaviorofrevenuesandexpensesisaccuratelyportrayedandislinearovertherelevantrange.

b.Expensescanbeclassifiedintovariableandfixedcategories.

c.Salesmixwillbeconstant.

d.Efficiencyandproductivitywillbothincrease.

e.Theinventorylevelattheendoftheperiodwillbeinsignificantlydifferentfromthatatthebeginning.

8.Increaseincontributionmarginperunit_____.

a.increasesbreak-evenpoint

b.decreasesbreak-evenpoint

c.doesnotchangebreak-evenpoint

d.meansthereisachangeinfixedcostperunit

LearningObjective5

Items9and10arebasedonthefollowingdata（ignoreincometaxes）:

Mapple,Inc.,manufacturesandsellsIpeds.Aprojectedincomestatementfortheexpectedsalesvolumeof100,000Ipedsisasfollows:

Sales$7,500,000

Variableexpenses3,000,000

Contributionmargin$4,500,000

Fixedexpenses2,500,000

Before-taxprofit$2,000,000

9.HowmanyIpedswouldneedtobesoldtohaveabefore-taxprofitof$2,900,000?

a.110,000d.140,000

b.120,000e.100,000

c.130,000f.noneoftheabove

10.Whatdollarsalesvolumewouldberequiredtoachieve$3,500,000ofbefore-taxprofit?

a.$7,000,000b.$7,500,000c.$9,500,000d.$10,000,000

e.someotheramount

LearningObjective6

11.Thedifferencebetweensalesandcostofgoodssoldiscommonlycalled_____.

a.contributionmarginb.operatingincome

c.grossprofitd.excesssales

12.Ifvariablesellingexpensesincrease,thencontributionmargin（assumingallelseconstant）must_____.

a.staythesame

b.increase

c.decrease

d.needmoreinformation

LearningObjective7

13.TwinCoproducesandsellstwoproducts.ProductAsellsfor$8andhasvariableexpensesof$3.ProductBsellsfor$18andhasvariableexpensesof$10.Itpredictssalesof20,000unitsofAand10,000unitsofB.Fixedexpensesare$100,000permonth.AssumethatTwinCohitsitssalesgoalforFebruaryof$600,000,andexceedsitsexpectedbefore-taxprofitof$70,000.Whathashappened?

a.TwinCosold40,000unitsofproductAandnoproductB.

b.TwinCosoldmoreofbothproductsAandBthanexpected.

c.TwinCosoldmoreofproductAandlessofproductBthanexpected.

d.TwinCosoldmoreofproductBandlessofproductAthanexpected.

14.Breakeveninunitsforamulti-productfirmiscalculatedasfixedcostsdividedby_____.

a.thesumofthecontributionmarginpercentagesforeachproduct

b.theweightedaveragecontributionmarginofalltheproducts

c.thesumoftheindividualproductcontributionmargins

d.itisnotpossibletocalculatebreakeveninunitsforamulti-productfirm

LearningObjective8

15.RefertothedataprovidedforMapple,Inc.,inproblems9and10.NowassumethatMapple,Inc.,issubjecttoa40%tax.HowmanyIpedsmustitselltoachieveanafter-taxincomeof$1,500,000?

a.111,111

b.333,333

c.66,666

d.142,857

16.After-taxprofitequalsbefore-taxprofit_____.

a.multipliedbythetaxrate

b.multipliedby1minusthetaxrate

c.dividedbythetaxrate

d.dividedby1minusthetaxrate

CHAPTER3:

Quiz/DemonstrationExercises

LearningObjective1

1.Acostthatchangesabruptlyatintervalsofactivitybecausetheresourcesandthecostscomeinindivisiblechunksiscalleda（n）_____cost.

a.indivisibleb.mixed

c.activityd.step

2.Theportionofamixedcostthatremainsconstantperunitwithactivitywithintherelevantrange.

a.indivisible

b.fixed

c.variable

d.step

LearningObjective2

3.Managersinfluencecostbehaviorthroughtheir_____.

a.technologydecisions

b.productandservicedecisions

c.capacitydecisions

d.allofthese

e.onlyAandB

4.Oneofthefollowingcostsisanexampleofadiscretionaryfixedcost.

a.investmentinproductionequipment

b.investmentinthefactory

c.electricitycosts

d.researchanddevelopmentcosts

e.rawmaterialpurchases

LearningObjective3

5.InthecostfunctionequationY=F+VX,Vrepresentsthe_____.

a.totalcostattheXlevelofactivity

b.fixedcostattheYlevelofactivity

c.variablecostperunitofactivityX

d.variablecostattheFlevelofactivity

6.InthecostfunctionequationY=F+VX,Frepresentsthe_____.

a.slope

b.intercept

c.dependentvariable

d.independentvariable

LearningObjective4

7.Whichofthefollowingmayuseactivityanalysis?

a.AppleInc.

b.Google

c.PriceWaterhouse,CoopersLLP（internationalauditing,tax,andconsultingfirm）

d.onlyAandB

e.onlyC

f.A,B,andC

8.Activityanalysispr