管理会计示范性双语课件习题01.doc

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1、CHAPTER1MANAGEMENTACCOUNTING:INFORMATIONTHATCREATESVALUETRUE/FALSE1.Managementaccountinggathersshort-term,long-term,financial,andnonfinancialinformation.a.Trueb.False2.Managementaccountinginformationgenerallyreportsontheorganizationasawhole.a.Trueb.False3.Companieshavetofollowstrictgui

2、delineswhendesigningamanagementaccountingsystem.a.Trueb.False4.Agoodmanagementaccountingsystemisintendedtomeetspecificdecision-makingneedsatalllevelsintheorganization.a.Trueb.False5.Duringthehistoryofmanagementaccounting,innovationsweredevelopedtoaddressthedecision-makingneedsofmanager

3、s.a.Trueb.False6.Akeyelementinanyorganization’sstrategyistoidentifyitstargetcustomersandtodeliverwhatthosetargetcustomerswant.a.Trueb.False7.Thevaluepropositionhasonlytwoelements:costandquality.a.Trueb.False8.Qualityisthedegreeofconformancebetweenwhatthecustomerispromisedandwhatthecust

4、omerreceives.a.Trueb.False9.Recently,thedemandforimprovedmanagementaccountingandcontrolinformationwithinmanufacturingfirmshasalsooccurredinserviceorganizations.a.Trueb.False10.Recently,thecompetitiveenvironmentforbothmanufacturingandservicecompanieshasbecomefarmorechallenginganddemandi

5、ng.a.Trueb.False11.Servicecompaniesareverysimilartomanufacturingcompaniesinmayways,includingthefactthatmanyemployeeshavedirectcontactwithcustomers.a.Trueb.False12.Sensitivitytotimelinessandqualityofserviceisespeciallyimportanttoserviceorganizations.a.Trueb.False13.Governmentandnonprofi

6、torganizations,aswellasprofit-seekingenterprises,arefeelingthepressuresforimprovedperformance.a.Trueb.False14.Managementaccountinginformationallowsmanagerstocompareactualandplannedcostsandtoidentifyareasandopportunitiesforprocessimprovement.a.Trueb.False15.Managementaccountingcanprovid

7、einformationoncustomersatisfaction.a.Trueb.False16.ROI(returnoninvestment)combinestwoprofitabilitymeasurestoproduceasinglemeasureofdepartmentalordivisionalperformance.a.Trueb.False17.Around1920,centralizedcontrolofdecentralizedoperationswasaccomplishedbyhavingcorporatemanagersreceive