2020 管理会计（双语）(河北工业大学) 最新满分章节测试答案

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本课程起止时间为:2020-02-15到2020-08-01
本篇答案更新状态:已完结

Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） test Lesson 1

1、 问题:Management accounting is concerned with providing information to managers, the people _____an organization who direct and control its operations?
选项：
A:Inside
B:Outside
C:All of the above
D:None of the above
答案: 【Inside 】

2、 问题:Financial accounting primarily summarizes _ financial transactions, while management accounting has a strong _orientation.
选项：
A:Future; Future
B:Future; Past
C:Past; Future
D:Past; Past
答案: 【Past; Future】

3、 问题:管理会计师的英文是
选项：
A:management accounting
B:management accountant
C:financial accounting
D:financial accountant
答案: 【management accountant】

4、 问题:管理会计的英文是
选项：
A:management accounting
B:management accountant
C:financial accounting
D:financial accountant
答案: 【management accounting】

5、 问题:财务会计师的英文是
选项：
A:management accounting
B:management accountant
C:financial accounting
D:financial accountant
答案: 【financial accountant】

6、 问题:财务会计的英文是
选项：
A:financial accounting
B:financial accountant
C:management accounting
D:management accountant
答案: 【financial accounting】

7、 问题:Which of the followings are the differences between management accounting and financial accounting?
选项：
A:Users
B:Time focus
C:Subjects
D:GAAP
答案: 【Users;
Time focus;
Subjects;
GAAP】

8、 问题:Indicate which of the following statements are more descriptive of management accounting than of financial accounting.
选项：
A:Recognized standards are used for presentation.
B:Information is tailored to the needs of individual decision makers.
C:Information is more widely distributed.
D:Emphasis is on expected future results.
答案: 【Information is tailored to the needs of individual decision makers.;
Emphasis is on expected future results.】

9、 问题:With the fast changing globalized economy, Management Accounting plays an important role in supporting managers to make quick and relevant decisions.
选项：
A:正确
B:错误
答案: 【正确】

10、 问题:Only large organization has managers. Managers must be responsible for planning, directing and motivating personnel, controlling operations and making informed decision making.
选项：
A:正确
B:错误
答案: 【错误】

11、 问题:performance report是业绩报告
选项：
A:正确
B:错误
答案: 【正确】

12、 问题:GAAP表示公认会计准则
选项：
A:正确
B:错误
答案: 【正确】

13、 问题:Financial accounting focuses on the future.
选项：
A:正确
B:错误
答案: 【错误】

14、 问题:Management accounting focuses on the future.
选项：
A:正确
B:错误
答案: 【正确】

15、 问题:The ____is an ethical code issued by Institute of Management Accountants (IMA) of the United States and a revised version was published in July 2017.
答案: 【Statement of Ethical Professional Practice】

16、 问题:cost accounting的汉语含义是
答案: 【成本会计】

17、 问题:inventory的汉语含义是
答案: 【存货】

18、 问题:revenue的汉语含义是
答案: 【收入】

19、 问题:budget的汉语含义是
答案: 【预算】

Chapter 2 Cost Concepts（成本分类） Test-Lesson 2

1、 问题:Which of the following costs belongs to direct
labor costs?
选项：
A:Wages paid to automobile assembly workers
B:Salaries paid to maintenance workers
C:Salaries paid to janitors
D:Salaries paid to security guards
答案: 【Wages paid to automobile assembly workers】

2、 问题:Which of the following costs would be considered
a period rather than a product cost in a manufacturing company?
选项：
A:Manufacturing equipment
depreciation.
B:Property taxes on corporate headquarters.
C:Direct materials costs.
D:Electrical costs to light the production facility.
答案: 【Property taxes on corporate headquarters.】

3、 问题:Which of the following costs belongs to Selling
and Administrative Costs?
选项：
A:Direct Labor Cost
B:Direct Material Cost
C:Depreciation of manufacturing equipment
D:Sales Commissions
答案: 【Sales Commissions】

4、 问题:Racing Bicycle Company produces and sells a
single type of mountain bike. The beginning finished inventories are $130,000. Cost
of bikes manufactured this year is $760,000. Ending finished goods inventories
are $150,000. What is the cost of goods sold for this year? ‍
选项：
A:$20,000.
B:$740,000.
C:$780,000.
D:$760,000.
答案: 【$740,000.】

5、 问题:Which of the following is not true about cost
classification？
选项：
A:Costs and benefits that differ between alternatives are relevant in a decision.
B:Costs that can be easily and conveniently traced to a specified cost object are direct costs
C:The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
D:For the purpose of preparing financial statements, costs can be classified as product or period costs.
答案: 【The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.】

6、 问题:Suppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala Lumpur to
attend a concert. You have ample cash to do either, but you don’t want to waste
money needlessly. Which of the following costs is relevant to this decision？
选项：
A:the cost of the train ticket
B:annual cost of licensing your car
C:the historical purchasing cost of $10,000
D:the market price of $5,000 in the second-hand market.
答案: 【the cost of the train ticket】

7、 问题:Manufacturing overhead costs would include