成本会计期中复习整理选择题精选

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1、Chapter11.Financialaccountinginformationisusedfora.b.C・d.investmentdecisions,regulatorymeasures.stewardshipevaluation,allofthese・DIF:EasyOBJ:1-1ANS:DPTS:1NAT:AACSBCommunication2.WhichofthefollowingdoesNOTdescribecostmanagementsystem?a.evaluationofsegmentsorproductswithint

2、hefirmb.emphasisonthefuturec.externallyfocusedd.focusoneffectiveuseofresourcesANS:CPTS:1DIF:MediumOBJ:1-1NAT:AACSBReflective3.Theprimaryobjectiveofthecostmanagementinformtionsystemistoprovidea.stockholdersandpotentialinvestorswithusefulinformationfordecisionmaking.b.C・d.b

3、anksandothercreditorswithinformationusefulinmakingcreditdecisions.managementwithinformationusefulforplanningandcontrolofoperations,theInternalRevenueServicewithinformationabouttaxableincome.ANS:CPTS:1DIF:EasyOBJ:1-14.whichofthefollowingisacostmanagementsubsystemdesignedto

4、assigncoststoindividualproductsandservicesandotherobjects,asspecifiedbymanagementa.financialaccountinginformationsystemb.operationalcontrolsystemc.costaccountinginformationsystemd.alloftheaboveANS:CPTS:1DIF:MediumOBJ:1-1NAT:AACSBReflective5.Whichofthefollowingcostmanageme

5、nttoolssupportsthefirm'sconcentrationonthedeliveryofvaluetothecustomer?a.serviceindustrygrowthb.globalcompetitionc.preparinganearningsreportfortheSECa.value-chainanalysisANS:DPTS:1DIF:EasyOBJ:1-2NAT:AACSBReflective6.Whichofthefollowingapproacheshaveledtoadvancementsinthem

6、anufacturingenvironment?a.theoryofconstraintsb.computer-integratedmanufacturingC・JITmanufacturingd.alloftheseANS:DPTS:1DIF:EasyOBJ:1-2NAT:AACSBReflective7.InJITmanufacturing,eachoperationproducesa.onlywhatisnecessaryforthesucceedingoperations.b.allthatitcantooffsetfixedco

7、sts.c.afixedpercentageinexcessoforderstoensureadequatequalitystock・d.allthatitcaninordertobuildinventories.ANS:APTS:1DIF:MediumOBJ:1-2NAT:AACSBReflective8.WhichofthefollowingactivitiesisNOTassociatedwithstrategicanalysisandnewproductdevelopment?a.life-cyclecostingb.target

8、costingc.activity-basedmanagementd.performancereportsANS:DPTS:1DIF:MediumOBJ:1-2NAT:AACSBReflect