2020 管理会计学（英文版）(深圳大学) 最新满分章节测试答案

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本课程起止时间为:2020-03-02到2020-07-15
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） Pre-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: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】

4、 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】

5、 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】

Chapter 3 Cost Behavior：Analysis and Use（成本性态及其应用） Test-Lesson 3

1、 问题:BMW,
the renowned automobile manufacturing corporation, spends a big deal of money
every year on production. Which of the following statement is true about cost classification?
选项：
A:Total cost of steering wheel is variable to the number of cars produced.
B:Cost per unit of steering wheel is variable to the number of cars produced.
C:Total cost of salary paid every year to each supervisor who work exclusively on the X5 line is variable to the number of cars produced
D:Total cost of salary paid every year to the cleaning is variable to the number of cars produced
答案: 【Total cost of steering wheel is variable to the number of cars produced.】

2、 问题:Which
of the following statement is incorrect with regard to least-squares regression
method?
选项：
A:R squared, which is a measure of the “goodness of fit”, varies from 0% to 100%, and the higher the percentage the better.
B:The regression errors are the vertical deviations from the data points to the regression line.
C:The basic goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors.
D:The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables
答案: 【The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables】

3、 问题:Which
of the following methods provides the most accurate results in cost estimation?
选项：
A:Least-squares regression method
B:High-low method
C:Scatter-graph method
D:Account Analysis method
答案: 【Least-squares regression method】

4、 问题:In July, BigBurgers Inc. served 5,000 burgers and was billed $500 for electricity by the utility company. In August, the company served 5,500 burgers and the electricity bill was $520. Using the high/low method, what is the fixed cost of electricity per month?
选项：
A:$20
B:$300
C:$320
D:$520
答案: 【$300】

5、 问题:Which of the following belong to discretionary fixed costs? There may be more than one correct answer.
选项：
A:Insurance costs
B:Advertising
C:Depreciation on buildings and equipment
D:Research and development costs
答案: 【Advertising;
Research and development costs】

6、 问题:A
cost driver is a measure of what causes the incurrence of variable costs.
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:Production
volume is the only activity base within companies.
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:Total
fixed cost is proportional to the activity level within the relevant range,
however, at per unit level, fixed cost remains unchanged.
选项：
A:正确
B:错误
答案: 【错误】

9、 问题:A
manufacturing company will often have many variable costs associated with the
manufacture and distribution of its products to customers.
选项：
A:正确
B:错误
答案: 【正确】

10、 问题:In
engineering approach, each account under consideration is classified as
variable and fixed based on the analyst’s prior knowledge about how costs
behave. This approach is limited in value in the sense that it glosses over the
fact that some accounts may have both fixed and variable components.
选项：
A:正确
B:错误
答案: 【错误】

11、 问题:Account
analysis approach is particularly useful to estimate mixed costs when no past
experience is available concerning activity and costs.
选项：
A:正确
B:错误
答案: 【错误】

12、 问题:Offshoring
may help reduce operating costs for core business functions without relying on
3rd party suppliers.
选项：
A:正确
B:错误
答案: 【正确】

13、 问题:A least
squares regression method is a quick and easy way to isolate the fixed and
variable components of a mixed cost.
选项：
A:正确
B:错误
答案: 【错误】

14、 问题:The
first step of high-low method is to choose the data points pertaining to the
highest and lowest activity levels.
选项：
A:正确
B:错误
答案: 【正确】

15、 问题:High-low
method uses all of the data points in estimating cost behavior. The basic goal
of this method is to fit a straight line to the data that minimizes the sum of
the squared errors.
选项：
A:正确
B:错误
答案: 【错误】

Chapter 4 Cost-Volume-Profit Analysis（本量利分析） Test-Lesson 4

1、 问题:‍Which
of the following assumptions is incorrect in cost-volume-profit analysis?
选项：
A:Selling price is constant.
B:Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.
C:In multiproduct companies, the sales mix is constant.
D:In manufacturing companies, inventories do not change.
答案: 【Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.】

2、 问题:Which of the following statements is not true about CVP analysis?
选项：
A:CVP analysis is a tool that assists managers in understanding the relationship between revenues and costs and the effect of a change in either of these variables on the bottom line.
B:CVP analysis makes assumptions about the behavior of costs and applies those assumptions indefinitely even though these behaviors hold only for a period of time.