管理会计选择

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1、一单元1.Howismanagementaccountabletotheownersofthecompany?（D）A.ProvidinggoodsandservicesatareasonablepriceB.ProvidingasafeworkenvironmentC.MakingloanpaymentsD.Providingareturnoninvestments2.Indicatewhetherthefollowingarecharacteristicsoffinancialaccounting(F)orma

2、nagementaccounting(M).Primaryusersareinvestorsandstakeholders（F）Thefocusisonrelevanceoftheinformationandlookingtowardsthefuture（M）Concernexistsonhowinformationaffectsemployees（M）RulesareprescribedbyGenerallyAcceptedAccountingPrinciples(GAAP)（F）Reportsareusuall

3、ysummarizedandpreparedonaquarterlyorannualbasis（F）WhichofthefollowingisNOTacurrentbusinesstrend(A)A.Ashifttoaproduct-basedeconomyB.GlobalcompetitionC.Just-in-timemanagementD.TotalqualitymanagementIdentifythefollowingasproductorperiodcostsforamerchandiser:Costo

4、finventoryitemsProductAdvertisingPeriodSalariesPeriodFreight-inProductDeliveryexpensePeriod5.Whichofthefollowingisaninventoryaccountofamanufacturingcompany?(D)A.DirectmaterialsB.WorkinprocessC.FinishedgoodsD.Alloftheabove6.Whichofthefollowingisanindirectcostof

5、amanufacturer?(C)A.DirectmaterialsB.DirectlaborC.ManufacturingoverheadD.Alloftheabove7.Onthefollowingslide,identifythecostsofafurnituremanufactureras:DirectmaterialsDMDirectlaborDLManufacturingoverheadMOHPeriodcostPWoodusedforfurnitureDMWagesoffactorymaintenan

6、ceworkersMOHAdvertisingPDepreciationoffactorymachineryMOHWagesofcarpentersDLNailsandglueMOHPropertytaxesoffactoryMOHPropertytaxesofofficebuildingP8.WhichinventoryaccountisusedtocomputeCostofgoodssoldforamanufacturer?(C)A.DirectmaterialsB.WorkinprocessC.Finishe

7、dgoodsD.Merchandiseinventory9.Whatisthedifferencebetween“totalmanufacturingcostsincurred”and“costofgoodsmanufactured”？(A)A.ThechangeinWorkinprocessinventory.B.Totalmanufacturingcostsdoesnotincludemanufacturingoverhead.C.Costofgoodsmanufacturedonlyincludesdirec

8、tcosts.D.Thereisnodifference.10.WhichofthefollowingisarequiredethicalstandardoftheInstituteofManagementAccountants?(D)A.MaximizationofprofitB.ProductivityC.EfficiencyD.Integrity三单元