管理会计示范性双语课件习题04

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1、CHAPTER4ACTIVITY-BASEDCOSTMANAGEMENTSYSTEMSTRUE/FALSE1.Simplybecauseactivity-basedcostingsystemsemploymoreactivitycostdrivers,theyprovidemoreaccurateproductcoststhantraditionalsystems.a.Trueb.False2.Atop-sellingproductmightactuallyresultinlossesforthecompany.

2、a.Trueb.False3.Traditionalsystemsarelikelytoundercostcomplexproductswithlowerproductionvolume.a.Trueb.False4.Usingmultipleunit-levelcostdriversgenerallyconstitutesaneffectiveactivity-basedcostsystem.a.Trueb.False5.TheCooperPenCompanycaseinthetextprovidesanill

3、ustrationofwhyfactoriesproducingamorevariedmixofproductshavehighercoststhanfactoriesproducingonlyanarrowrangeofproducts.a.Trueb.False6.Productlinesthatproducedifferentvariations(models,styles,orcolors)oftenrequirespecializedactivitiesthattranslateintolowersup

4、portcostsforeachproductline.a.Trueb.False7.Specializedengineeringdrawings,qualityspecificationsandtesting,inventoriedmaterials,andmaterialcontrolsystemsareexamplesofactivitiesthatequatetogreatersupportcosts.a.Trueb.False8.Foractivity-basedcostsystems,activity

5、costsareassignedtoproductsintheproportionofthedemandtheyplaceonactivityresources.a.Trueb.False359.Anactivity-basedcostingsystemisnecessaryforcostingservicesthataresimilar.a.Trueb.False10.ABCsystemsseekacostallocationbasethathasacause-and-effectrelationshipwit

6、hcostsinthecostpool.a.Trueb.False11.Ingeneral,theselectionofactivitycostdriversrequiresmakingtrade-offsbetweenaccuracyandthecostofmeasurement.a.Trueb.False12.Theselectionofactivitycostdriversrequiresmakingchoicesrelatedtotheusageoftransactiondrivers,durationd

7、rivers,andintensitydrivers.a.Trueb.False13.Reducingthenumberofproductionrunsprovidesaneconomicbenefiteventhoughresourcesremainatthesamelevel.a.Trueb.False14.Aneasywaytoimplementaneffectiveactivity-basedcostingsystemistobuyaprepackagedABCsoftwarepackage.a.True

8、b.False15.Activity-basedcostinghelpstoidentifyvariousactivitiesthatexplainwhycostsareincurred.a.Trueb.False16.ABCrevealsopportunitiesforimprovingthewayworkisdone.a.Trueb.False17.Usingactu