2022 Management Accounting（管理会计）(浙江财经大学)1467144510 最新满分章节测试答案

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本课程起止时间为:2022-02-21到2022-06-30

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

小提示:本节包含奇怪的同名章节内容

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】

6、 问题:The Statement of Ethical Professional Practice is an ethical code issued by Institute of Management Accountants (IMA) of the United States.
选项：
A:正确
B:错误
答案: 【正确】

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

小提示:本节包含奇怪的同名章节内容

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:‍Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop?
(There may be more than one correct answer.)
选项：
A:The cost of lighting the store.
B:The wages of the store manager.
C:The cost of ice cream.
D:The cost of napkins for customers.
答案: 【The cost of ice cream.;
The cost of napkins for customers.】

8、 问题:Manufacturing companies purchase finished goods
from suppliers for resale to customers
选项：
A:正确
B:错误
答案: 【错误】

9、 问题:Consistent with the matching principle, product
costs are initially assigned to an inventory account on the balance sheet.
选项：
A:正确
B:错误
答案: 【正确】

10、 问题:When expressed on a per unit basis, a fixed cost
is inversely related to activity.
选项：
A:正确
B:错误
答案: 【正确】

11、 问题:Manufacturing overhead consist of indirect labor
costs and indirect material costs.
选项：
A:正确
B:错误
答案: 【错误】

12、 问题:Costs incurred for depreciation, property taxes,
utilities, and insurance associated with its selling and administrative
functions are included as part of manufacturing overhead.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Costs incurred for depreciation, property taxes, utilities, and insurance associated with its selling and administrative functions are included as part of selling and administrative costs】

13、 问题:Finished goods consist of units of product that
are partially complete, but will require further work to be saleable to
customers.
选项：
A:正确
B:错误
答案: 【错误】

14、 问题:Manufacturing companies calculate cost of goods
sold as Beginning Finished Goods Inventory plus Cost of Goods Manufactured
minus Ending Finished Goods Inventory.
选项：
A:正确
B:错误
答案: 【正确】

15、 问题:A fixed cost is constant within the relevant
range. In other words, fixed costs do not change for changes in activity that
fall within the “relevant range.”
选项：
A:正确
B:错误
答案: 【正确】

16、 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:According to cost behavior, costs can be classified as 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: 【According to cost behavior, costs can be classified as differential costs, opportunity costs and sunk costs.】

17、 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

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