成本管理会计英文选择题

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1、C211.b[CPAAdapted]Theassumptionthatcashflowsarereinvestedattherateearnedbytheinvestmentbelongstowhichofthefollowingcapitalbudgetingmethods?InternalrateNetpresentofreturnvaluea.NoNob.NoYesc.YesYesd.YesNo2.d[CPAAdapted]Thepaybackcapitalbudgetingtechniqueconsiders:TimevalueIncomeoverentireofmoney

2、lifeofprojecta.YesYesb.YesNoc.NoYesd.NoNo3.d[CPAAdapted]Ifthealgebraicsumofthepresentvaluesofallcashflowsrelatedtoaproposedcapitalexpenditurediscountedatthecompany’srequiredrateofreturnispositive,itindicatesthatthea.resultantamountisthemaximumthatshouldbepaidfortheasset.b.discountrateusedisnot

3、theproperrequiredrateofreturnforthiscompany.c.investmentisthebestalternative.d.returnontheinvestmentexceedsthecompany’srequiredrateofreturn.CHAPTER22QUIZ1.Ifmanagementdecidestopursueanunwisegoal,themanagementcontrolsystemforthatcompanyshoulda.reinforcethiscompanygoal.b.bescrappedbecauseanunwis

4、egoalwillharmthecompanyandshouldnotbereinforcedwithasystematicapproach.c.notbechangedfromthepreviouswisegoalstoincorporatethecurrentunwisegoal.d.nottiethemanagers’rewardtothepursuitofanunwisegoal.2.Whichofthefollowingisnotabenefitassociatedwithdecentralization?a.Quickerdecisionmakingb.Increase

5、dmotivationofsubunitmanagersc.Increasedcompetitionamongmanagersd.Greaterresponsivenesstolocalneeds3.Whichofthefollowingisacostassociatedwithdecentralization?a.Notenoughtimespentingatheringinformationaboutdifferentsubunitsoftheorganizationb.Decreasedloyaltytowardtheorganizationasawholec.Moreman

6、agementdevelopmentandlearningd.Lackofday-to-dayinvolvementbytopmanagementinoperatingdecisions1.[CPAAdapted]Inadecentralizedorganizationinwhichsubunitsmaybuygoodsfromoneanother,thetransfer-pricingsystemshouldbedesignedprimarilytoa.allowsubunitmanagerstobuyfromexternalparties.b.increasetheconsol

7、idatedvalueofinventory.c.minimizethedegreeofautonomyofsubunitmanagers.d.evaluateperformanceofindividualsubunitsandtheirmanagers.2.[CPAAdapted]Inordertomotivatesubunitmanagerstoexertefforttomaximizetheirownsubunit’soperatingincome,interd