2020 管理会计基础（双语CIMA）(福建江夏学院) 最新满分章节测试答案

文章目录[隐藏]

Chapter 1 The context of management accounting Chapter1 Test
Chapter 2-1 Cost classification Chapter2-1 Test
Chapter 2-2 Cost behaviour Chapter4 Test
Chapter 3-1 Analysing and predictiing costs Chapter3-1 Test
Chapter 4-1 Overhead analysis Chapter 4 Test
Chapter 6-2 Budgeting Chapter 6-2 Test

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-02-17到2020-07-04
本篇答案更新状态:已完结

Chapter 1 The context of management accounting Chapter1 Test

1、问题:The following statements refer to qualities of good information: (i) It should be communicated to the right person.(ii) It should always be completely accurate before it is used(iii) It should be understandable by the recipient.Which of the above statements are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i) and (iii) only】

2、问题:Which of the following is correct?
选项：
A:Qualitative data is numerical information only.
B:Information can only be extracted from external sources.
C:Operational Information gives details of long-term plans only.
D:Data can be either discrete or continuous.
答案: 【Data can be either discrete or continuous.】

3、问题:Which of the following would be best described as a short term tactical plan?
选项：
A:Reviewing cost variances and investigate as appropriate
B:Comparing actual market share to budget
C:Lowering the selling price by 15%
D:Monitoring actual sales to budget
答案: 【Lowering the selling price by 15%】

4、问题:The following statements relate to business objectives: (i) The short-term objectives of an organisation are described in very general terms. (ii) Corporate objectives relate to the organisation as a whole. (iii) It is possible for a division of an organisation to have its own specific objectives. Which of the above are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(ii) and (iii) only】

5、问题:Which of the following could be carried out by higher level management? (i) making short term decisions (ii) defining the objectives of the business (iii) making long run decisions
选项：
A:(i), (ii) and (iii)
B:(i) and (ii) only
C:(i) and (iii) only
D:(ii) and (iii) only
答案: 【(i), (ii) and (iii)】

6、问题:The following statements refer to strategic planning:(i) It is concerned with quantifiable and qualitative matters.(ii) It is mainly undertaken by middle management in an organisation.(iii) It is concerned predominantly with the long term.Which of the statements are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D: (i), (ii) and (iii)
答案: 【(i) and (iii) only】

7、问题:Which of the following statements are correct? (i) Strategic information is mainly used by senior management in an organisation. (ii) Productivity measurements are examples of tactical information. (iii) Operational information is required frequently by its main users.
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i), (ii) and (iii)】

8、问题:The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i) and (iii) only】

9、问题:Which of the following is NOT CORRECT?
选项：
A:Cost accounting can be used for stock valuation to meet the requirements of internal reporting only.
B:Management accounting provides appropriate information for decision-making, planning, control and performance evaluation.
C:Routine information can be used for both short-term and long run decisions.
D:Financial accounting information can be used for internal reporting purposes.
答案: 【Cost accounting can be used for stock valuation to meet the requirements of internal reporting only.】

10、问题: Which of the following statements is correct?
选项：
A:Management accounting systems provide information for use in fulfilling legal requirements
B:Management accounting systems provide information for the use of decision makers within an organization
C:Management accounting systems provide information for use by shareholders
D:Management accounting systems provide information for use by tax authorities
答案: 【Management accounting systems provide information for the use of decision makers within an organization】

11、问题:The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?
选项：
A:Strategic planning
B:Tactical planning
C:Operational planning
D:Corporate planning
答案: 【Tactical planning】

12、问题: Which of the following would be data rather than information?
选项：
A:Sales increase/decrease per product in last quarter
B:Total sales value per product
C:Sales made per salesman as a percentage of total sales
D:Sales staff commission as a percentage of total sales
答案: 【Total sales value per product】

13、问题:Which of the following processes occurs at the business planning stage?
选项：
A:Obtaining data about actual results
B:Taking corrective action
C:Comparing actual performance with budget
D:Establishing objectives
答案: 【Establishing objectives】

14、问题:Which of the following statements is/are correct?(i) Information for decision-making should incorporate uncertainty in some way(ii)The data used to prepare financial accounts and management accounts are the same
选项：
A:(i) is true and (ii) is false
B:(ii) is true and (i) is false
C:Both are true
D:Both are false
答案: 【Both are true】

15、问题:Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii)Relevant (iv)Accurate
选项：
A:(i), (ii) and (iii)
B:(i), (iii) and (iv)
C:(ii) and (iv)
D:All of them
答案: 【(i), (iii) and (iv)】

Chapter 2-1 Cost classification Chapter2-1 Test

1、问题:A company employs four supervisors to oversee the fracturing production of all its products. The salaries paid to these supervisors are:
选项：
A:A direct labour cost
B:A direct production expense
C:A production overhead
D:An administration overhead
答案: 【A production overhead】

2、问题:A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells.How would the royalty charge be classified in the firm’s accounts?
选项：
A:Selling expense
B:Direct expense
C:Production overhead
D:Administrative overhead
答案: 【Direct expense】

3、问题: Which of the following would be classed as indirect labour?
选项：
A:Assembly workers in a company manufacturing televisions
B:A stores assistant in a factory store
C:Plasterers in a construction company
D:A consultant in a firm of management consultants
答案: 【A stores assistant in a factory store】

4、问题:A company makes chairs and tables. Which of the following items would be treated as an indirect cost?
选项：
A:Wood used to make a chair
B:Metal used for the legs of a chair
C: Fabric to cover the seat of a chair
D:The salary of the sales director of the company
答案: 【The salary of the sales director of the company】

5、问题:Which of the following best describes a period cost?
选项：
A:A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.
B:A cost that can be easily allocated to a particular period, without the need for arbitrary apportionment between periods.
C:A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.
D:A cost that is incurred regularly every period, eg every month or quarter.
答案: 【A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.】

6、问题:A company manufactures and sells toys and incurs the following three costs:(i) Rental of the finished goods warehouse(ii) Depreciation of its own fleet of delivery vehicles(iii) Commission paid to sales staffWhich of these are classified as distribution costs?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i) and (ii) only】

7、问题:Which of the following statements best describes direct costs?
选项：
A:Costs under the direct control of a manager
B:Costs to be paid within the current accounting period
C:Costs directly identified with a product or service
D:Costs passed directly to customers
答案: 【Costs directly identified with a product or service】

8、问题:Which of the following costs would NOT be classified as a production overhead cost in a company that produces bottled mineral water?
选项：
A: Depreciation of the bottling plant
B:The factory rent