出自:郑州航空工业管理学院-管理会计学

Activityanalysis is used to identify appropriate cost drivers and their effects on thecosts of making a product or providing a service.
Identifyingthe appropriate cost driver(s) is the most critical aspect of any method formeasuring cost behavior.
【单选题】 __________________is an example of the external financial reporting purpose of the costmanagement systems. A、 The cost of a manufacturing process B、 The product mix to optimize profitability C、 Theamount of inventory which should appear on the balance sheet D、 All of these answers are correct.
【单选题】 A _______________ is an activity for which aseparate measurement is desired. A、 costobjective B、 period cost C、 product cost D、 cost accumulation system
【单选题】 ______________ is a factorin determining how a cost will be classified. A、 The amount of the cost B、 Thecost objective C、 The payment status of thecost D、 The cost allocationtechnique
【单选题】 One of the importantdifferences between traditional and activity-based costing systems is: A、 the types of costs allocated B、 the extent of allocation C、 the accuracy of the costs D、 Allof these answers are correct.
The first step of anactivity-based costing study determines all of the following except: A、 project scope B、 key activities C、 resources D、 cost per unit of activity
A cost management system is the set ofprocedures used by managers to control costs.
A cost accounting system typically includestwo processes: cost allocation and cost determination.
A cost object is anything for which aseparate measurement of costs is desired.
Productcosts include direct labor and conversion costs.
An example of an unallocated cost isresearch and development.
【单选题】 In a decision making process, theaccountant‘s primary role is: A、 makingthe decision B、 collecting relevant information C、 choosing the least costly alternative D、 identifyingall possible courses of action
【单选题】 If perfectly accurate and relevantinformation is not available for decision making, the accountant shouldconsider using information that is: A、 precisebut irrelevant B、 imprecisebut irrelevant C、 imprecisebut relevant D、 Allof these answers are correct
【单选题】 A one-time-only special order decision: A、 hasno role in segregating special and regular customers B、 mustinvolve unused plant capacity to avoid lost profits on regularly priced items C、 allows a company to sell products at priceswhich only cover fixed costs D、 involves selling products at a percentageover retail price due to the short time period involved
【单选题】 _______________will not continue if an ongoing operation is changed or deleted. A、 Avoidablecosts B、 Commoncosts C、 Sunkcosts D、 Differentialcosts
【单选题】 ___________ is the average number of timesthe inventory is sold per year. A、 Inventorystorage B、 Costof goods sold C、 Costof goods available for sale D、 Inventory turnover
Relevantinformation is the historical costs and revenues that differ as a result ofalternative courses of actions.
Adecision model is any method used for making a choice, sometimes requiring elaboratequalitative procedures.
Fixed cost per unit of product = totalfixed manufacturing costs / some selected volume level.
Heating and air conditioning are examplesof common costs of all departments in a retail store.
The marginal cost often increases asproduction increases up to a point because of efficiencies created by largeramounts.
Precisebut irrelevant information may still be useful for decision making.
Informationmay be relevant for one decision and the same information may be irrelevant foranother decision.
Relevantinformation might have an element of difference among alternatives.
Historicaldata might have a direct bearing on a decision.
Decisionsmight affect the past.
Accountantsare sometimes forced to trade relevant information for accurate information.
Imprecisebut relevant information can be useful.
The cost of inventory is relevant when deciding whether to dispose of the inventoryin cases of obsolescence.
The disposal value of old equipment is relevant.
Sunkcost is another term for historical cost or past cost.
Whenmaking a decision to replace some old equipment with new, the depreciationtaken on both the old or new equipment is irrelevant information.
In practice, sunk costs often influence important decisions, especially when adecision maker does not want to admit that a previous decision was a baddecision.
Future costs are relevant if they are the same under all feasible alternatives.
Equipment’s book value is the original cost plus depreciation.
Past costs may affect future payments for income taxes.
Gainor loss on disposal of equipment is relevant in deciding whether to keep orreplace equipment.
Depreciationon new equipment is relevant in deciding whether to keep or replace equipment.
Indeciding whether to add or drop new products, services, or departments,managers should emphasize the option thatmakes the greatest contribution possible to pay unavoidable costs.
Theprofit maximizing volume is the quantities at which marginal cost equals price.
Variableexpenses are divided into avoidable and unavoidable costs.
Unavoidable costs are neverrelevant in deciding whether to eliminate a product or department.
Unavoidable costs do not include commoncosts.
Relevant costs are only variable.
Relevantcosts may include fixed avoidable costs.
Nonfinancialinformation can influence decisions to add or delete products.
Operating at capacity indicates that thecompany does not want to produce more products.
A scarceresource limits the production or sale of a product or service.
Scarce resources include labor hours.
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