管理会计双语课程习题chapter 2

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1、CH02COSTMANAGEMENTCONCEPTSANDCOSTBEHAVIORTRUE/FALSE1.Thereisnosingledefinitionofcost.a.Trueb.False2.Theroleofthemanagementaccountantistotailorthecostcalculationtofitthecurrentdecisionsituation.a.Trueb.False3.Acostthatisusefulforonedecisionmaynotbeusefulinformationforanotherdecision.a.Trueb.False

2、4.Inmostorganizations,managingnonmanufacturingcostsaswellasmanufacturingcostsisimportantforfinancialsuccess.a.Trueb.False5.Thecostofacustomizedmachineonlyusedintheproductionofasingleproductwouldbeclassifiedasadirectcost.a.Trueb.False6.Thewagesofaplantsupervisorwouldbeclassifiedasaperiodcost.a.Tr

3、ueb.False7.Theclassificationofproductandperiodcostsisparticularlyvaluableinmanagementaccounting.a.Trueb.False8.Forexternalreporting,generallyacceptedaccountingprinciplesrequirethatcostsbeclassifiedaseitherflexibleorcapacity-relatedcosts.a.Trueb.False9.Knowingwhetheracostisaperiodoraproductcosthe

4、lpstoestimatetotalcostatanewlevelofactivity.a.Trueb.False3210.Flexiblecostsarealwaysdirectcosts.a.Trueb.False11.Capacity-relatedcostsvarywiththelevelofproductionorsalesvolume.a.Trueb.False12.Currently,mostpersonnelcostsareclassifiedascapacity-relatedcosts.a.Trueb.False13.Somecapacity-relatedcost

5、smightbeclassifiedasdirectmanufacturingcosts.a.Trueb.False14.Capacity-relatedcostsdependontheresourcesused,nottheresourcesacquired.a.Trueb.False15.Break-evenpointisNOTanimportantconceptsincethegoalofbusinessistomakeaprofit.a.Trueb.False16.Toperformcost-volume-profitanalysis,acompanymustbeabletos

6、eparatecostsintocapacity-relatedandflexiblecomponents.a.Trueb.False17.Cost-volume-profitanalysismaybeusedforsingle-productandmultiproductanalysis.a.Trueb.False18.Sellingpriceperunitis$30,flexiblecostperunitis$15,andcapacity-relatedcostperunitis$10.Whenthiscompanyoperatesabovethebreak-evenpoint,t

7、hesaleofonemoreunitwillincreasenetincomeby$5.a.Trueb.False19.Acompanywithsalesof$100,000,flexiblecostsof$70,000,andcapacity-relatedcostsof$50,000willreachitsbreak-evenpointifsalesareincreasedby$20,000.a.Trueb.False3220.Inmul