第一章 单元测试

1、 问题:Management accounting （ ）
选项：
A:focuses on estimating future revenues, costs, and other measures to forecast activities and their results.
B:provides information about the company as a whole.
C:reports information that has occurred in the past that is verifiable and reliable.
D:provides information that is generally available only on a quarterly or annual basis.
答案: 【
focuses on estimating future revenues, costs, and other measures to forecast activities and their results.
】

2、 问题:Which of the following is true of management accounting information?（ ）
选项：
A:It focuses on documenting past business actions of a firm.
B:It is prepared based on SEC rules and FASB accounting principles.
C:It is prepared for shareholders.
D:It coordinates product design, production, and marketing decisions.
答案: 【
It coordinates product design, production, and marketing decisions.
】

3、 问题:Managerial accountants have a single role within an organization, collecting and reporting costs to management.（ ）
选项：
A:对
B:错
答案: 【
错
】

4、 问题:Managerial accounting reports are special-purpose and issued as frequently as needed.（ ）
选项：
A:对
B:错
答案: 【
对
】

5、 问题:Managers’ activities and responsibilities can be classified into three broad functions: cost accounting, budgeting , and internal control.（ ）
选项：
A:对
B:错
答案: 【
错
】

第二章 单元测试

1、 问题:Top managers must certify that a company maintains an adequate system of internal controls.（ ）
选项：
A:对
B:错
答案: 【
对
】

2、 问题:In supporting managers, management accountants have three guidelines. These guidelines are（ ）
选项：
A:Cost-benefit analysis, performance reporting, behavioral considerations, and technical considerations.
B:Cost-benefit analysis, behavioral considerations and technical considerations, and different costs for different purposes.
C:Financial statement preparation, technical considerations, strategic direction, and budgeting.
D:Following functional lines of authority, cost-benefit analysis, behavioral considerations, and use of the value chain.
答案: 【
Cost-benefit analysis, behavioral considerations and technical considerations, and different costs for different purposes.
】

3、 问题:Which of the following is not one of the ethical responsibilities of a management accountant?（ ）
选项：
A:Compliance
B:Confidentiality
C:Integrity
D:Objectivity
答案: 【
Compliance
】

4、 问题:Managers use management accounting information to do all of the following except（ ）
选项：
A:analyze.
B:perform.
C:categorize.
D:summarize.
答案: 【
perform.
】

5、 问题:Managers make cost management decisions to increase the value of products and services they provide to customers and to achieve organizational goals .Which of the following is not an example of an effective cost management decision?（ ）
选项：
A:The decision to enter a new market.
B:A decision to change the design of a product.
C:The decision to implement new organizational processes.
D:Information and the accounting systems themselves.
答案: 【
Information and the accounting systems themselves.
】

第三章 单元测试

1、 问题:Which of the following costs would decrease if production levels were increased within the relevant range? （ ）
选项：
A:Total variable costs.
B:Fixed costs per unit.
C:Variable costs per unit.
D:Total fixed costs.
答案: 【
Fixed costs per unit.
】

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