管理会计示范性双语课件习题

《管理会计示范性双语课件习题》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、个人收集整理勿做商业用途CHAPTER5MANAGEMENTACCOUNTINGINFORMATIONFORACTIVITYANDPROCESSDECISIONSTRUE/FALSE1.Sunkcostsareneverrelevantcostsfordecisionmaking.个人收集整理勿做商业用途a.Trueb.False2.Anexampleofasunkcostistheamountofaguaranteedcontractthathasnotyetbeenpaid.个人收集整理勿做商业用途a.Trueb.False3.Perso

2、nalemployeeresponsesarenotcriticalconsiderationsforthebusinessdecisionmaker.个人收集整理勿做商业用途a.Trueb.False4.Fordecision-making,differentialcostsassistinchoosingbetweenalternatives.个人收集整理勿做商业用途a.Trueb.False5.Foraparticulardecision,differentialrevenuesandcostsarealwaysrelevant.个人收

3、集整理勿做商业用途a.Trueb.False6.Acostmayberelevantforonedecision,butnotrelevantforadifferentdecision.个人收集整理勿做商业用途a.Trueb.False7.Avoidablecostsshouldbeevaluatedwhendecidingwhethertodiscontinueapart,product,productline,orbusinesssegment.个人收集整理勿做商业用途a.Trueb.False8.Inmake-or-buydecisio

4、ns,facility-sustainingsupportcostsareunavoidableifthefacilitycanbeconvertedtoanotheruse.个人收集整理勿做商业用途a.Trueb.False9.Forone-time-onlyspecialorders,flexiblecostsmayberelevantbutnotcapacity-relatedcosts.个人收集整理勿做商业用途a.Trueb.False个人收集整理勿做商业用途10.Bidpricesandcoststhatarerelevantfor

5、regularordersarethesamecoststhatarerelevantforone-time-onlyspecialorders.个人收集整理勿做商业用途a.Trueb.False11.Whenopportunitycostsexist,theyarealwaysrelevant.个人收集整理勿做商业用途a.Trueb.False12.Depreciationallocatedtoaproductlineisarelevantcostwhendecidingtodiscontinuethatproduct.个人收集整理勿做商业

6、用途a.Trueb.False13.Whenreplacinganoldmachinewithanewmachine,thebookvalueoftheoldmachineisarelevantcost.个人收集整理勿做商业用途a.Trueb.False14.Ifacompanyisdecidingwhethertooutsourceapart,thereliabilityofthesupplierisanimportantfactortoconsider.个人收集整理勿做商业用途a.Trueb.False15.Sometimesqualit

7、ativefactorsarethemostimportantfactorsinmake-or-buydecisions.个人收集整理勿做商业用途a.Trueb.False16.Ifacompanyisdecidingwhethertooutsourceapart,thereliabilityofthesupplierisanimportantfactortoconsider.个人收集整理勿做商业用途a.Trueb.False17.Outsourcingisrisk-freetothemanufacturerbecausethesupplie

8、rnowhastheresponsibilityofproducingthepart.个人收集整理勿做商业用途a.Trueb.False18.Thecentralg