管理会计双语

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1、ManagerialAccountingReviewQuestion一、True/FalseQuestionsForeachofthefollowing,circletheTortheFtoindicatewhetherthestatementistrueorfalse.Managerialaccountingreferstothepreparationanduseofaccountinginformationdesignedtomeettheneedsofdecisionmakersinsidethebusinessorganization.Productc

2、ostsaresellingexpensesthatappearontheincomestatement.Managementaccountingreportsprovideameansofmonitoring,evaluatingandrewardingperformance.Productcostsareoffsetagainstrevenueintheperiodinwhichtherelatedproductsaresold,ratherthantheperiodinwhichthecostsareincurred・Manufacturingoverh

3、eadisconsideredanindirectcost,sinceoverheadcostsgenerallycannotbetracedconvenientlyanddirectlytospecificunitsofproduct.Overheadapplicationratesallowoverheadtobeassignedatthebeginningofaperiodtohelpsetprices.PepsiColawouldmostlikelyuseajobordercostingsystem.Activity-basedcostingtrack

4、scosttotheactivitiesthatconsumeresources.Activitybasedcostingusesmultipleactivitybasestoassignoverheadcoststounitsofproduction.ThetwostepsrequiredinActivityBasedCostingare1)Identifyseparateactivitycostpoolsand2)allocateeachcostpooltotheproductusinganappropriatecostdriverThenewmanufa

5、cturingenvironmentischaracterizedbyitsshifttowardlaborintensiveproductionanddecliningmanufacturingoverheadcosts.Acostdriverisanactivitybasethatishighlycorrelatedwithmanufacturingoverheadcosts.InABC,onlyonecostdrivershouldbeusedinapplyingoverhead.Ascompaniesbecomemoreautomatedoverhea

6、dcostsdecreaseanddirectlaborcostsincrease.Anequivalentunitmeasuresthepercentageofacompletedunitscostthatispresentinapartiallyfinishedunit.Costsdonotflowthroughaprocesscostsysteminthesamesequenceasactualproductsmovethroughtheassemblyprocess.Non-valueaddedactivitiesarethosethatdonotad

7、dtoaproduct'sdesirability.Targetcostingcentersonnewproductandservicedevelopmentasopposedtomanagingthevaluechainforexistingproducts.Inthetargetcostingprocess,targetpriceiscomputedbyaddingthedesiredprofitmargintothetargetproductcost.Targetcostequalstargetpriceplusprofitmargin.Variable

8、costswhichincreasei