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ID:39623124
大小:124.00 KB
页数:10页
时间:2019-07-07
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1、一单元1.Howismanagementaccountabletotheownersofthecompany?(D)A.ProvidinggoodsandservicesatareasonablepriceB.ProvidingasafeworkenvironmentC.MakingloanpaymentsD.Providingareturnoninvestments2.Indicatewhetherthefollowingarecharacteristicsoffinancialaccounting(F)orma
2、nagementaccounting(M).Primaryusersareinvestorsandstakeholders(F)Thefocusisonrelevanceoftheinformationandlookingtowardsthefuture(M)Concernexistsonhowinformationaffectsemployees(M)RulesareprescribedbyGenerallyAcceptedAccountingPrinciples(GAAP)(F)Reportsareusuall
3、ysummarizedandpreparedonaquarterlyorannualbasis(F)WhichofthefollowingisNOTacurrentbusinesstrend(A)A.Ashifttoaproduct-basedeconomyB.GlobalcompetitionC.Just-in-timemanagementD.TotalqualitymanagementIdentifythefollowingasproductorperiodcostsforamerchandiser:Costo
4、finventoryitemsProductAdvertisingPeriodSalariesPeriodFreight-inProductDeliveryexpensePeriod5.Whichofthefollowingisaninventoryaccountofamanufacturingcompany?(D)A.DirectmaterialsB.WorkinprocessC.FinishedgoodsD.Alloftheabove6.Whichofthefollowingisanindirectcostof
5、amanufacturer?(C)A.DirectmaterialsB.DirectlaborC.ManufacturingoverheadD.Alloftheabove7.Onthefollowingslide,identifythecostsofafurnituremanufactureras:DirectmaterialsDMDirectlaborDLManufacturingoverheadMOHPeriodcostPWoodusedforfurnitureDMWagesoffactorymaintenan
6、ceworkersMOHAdvertisingPDepreciationoffactorymachineryMOHWagesofcarpentersDLNailsandglueMOHPropertytaxesoffactoryMOHPropertytaxesofofficebuildingP8.WhichinventoryaccountisusedtocomputeCostofgoodssoldforamanufacturer?(C)A.DirectmaterialsB.WorkinprocessC.Finishe
7、dgoodsD.Merchandiseinventory9.Whatisthedifferencebetween“totalmanufacturingcostsincurred”and“costofgoodsmanufactured”?(A)A.ThechangeinWorkinprocessinventory.B.Totalmanufacturingcostsdoesnotincludemanufacturingoverhead.C.Costofgoodsmanufacturedonlyincludesdirec
8、tcosts.D.Thereisnodifference.10.WhichofthefollowingisarequiredethicalstandardoftheInstituteofManagementAccountants?(D)A.MaximizationofprofitB.ProductivityC.EfficiencyD.Integrity三单元
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