管理会计示范性双语课件习题05.doc

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1、CHAPTER5MANAGEMENTACCOUNTINGINFORMATIONFORACTIVITYANDPROCESSDECISIONSTRUE/FALSE1.Sunkcostsareneverrelevantcostsfordecisionmaking.a.Trueb.False2.Anexampleofasunkcostistheamountofaguaranteedcontractthathasnotyetbeenpaid.a.Trueb.False3.Personalemployeeresponsesarenotcriticalconsi

2、derationsforthebusinessdecisionmaker.a.Trueb.False4.Fordecision-making,differentialcostsassistinchoosingbetweenalternatives.a.Trueb.False5.Foraparticulardecision,differentialrevenuesandcostsarealwaysrelevant.a.Trueb.False6.Acostmayberelevantforonedecision,butnotrelevantforadif

3、ferentdecision.a.Trueb.False7.Avoidablecostsshouldbeevaluatedwhendecidingwhethertodiscontinueapart,product,productline,orbusinesssegment.a.Trueb.False8.Inmake-or-buydecisions,facility-sustainingsupportcostsareunavoidableifthefacilitycanbeconvertedtoanotheruse.a.Trueb.False9.Fo

4、rone-time-onlyspecialorders,flexiblecostsmayberelevantbutnotcapacity-relatedcosts.a.Trueb.False10.Bidpricesandcoststhatarerelevantforregularordersarethesamecoststhatarerelevantforone-time-onlyspecialorders.a.Trueb.False11.Whenopportunitycostsexist,theyarealwaysrelevant.a.Trueb

5、.False12.Depreciationallocatedtoaproductlineisarelevantcostwhendecidingtodiscontinuethatproduct.a.Trueb.False13.Whenreplacinganoldmachinewithanewmachine,thebookvalueoftheoldmachineisarelevantcost.a.Trueb.False14.Ifacompanyisdecidingwhethertooutsourceapart,thereliabilityofthesu

6、pplierisanimportantfactortoconsider.a.Trueb.False15.Sometimesqualitativefactorsarethemostimportantfactorsinmake-or-buydecisions.a.Trueb.False16.Ifacompanyisdecidingwhethertooutsourceapart,thereliabilityofthesupplierisanimportantfactortoconsider.a.Trueb.False17.Outsourcingisris

7、k-freetothemanufacturerbecausethesuppliernowhastheresponsibilityofproducingthepart.a.Trueb.False18.Thecentralgoalofthefacilitylayoutdesignprocessistostreamlineoperationstoincreaseoperatingincome.a.Trueb.False19.Inaprocesslayout,batchproductioncausesinventorycosts.a.Trueb.False

8、20.Thereductionofsetupcostsmakessmallerbatchsizesmorefeasible