出自:郑州航空工业管理学院-管理会计学

【单选题】 _______________ refers to accountinginformation developed for managers within an organization. A、Internal auditing B、Managerial accounting C、Financial accounting D、Tax accounting
【单选题】 Theprimary users of management accounting information are: A、bankers B、governmental regulatory authorities C、internal decision makers D、suppliers
【单选题】 Theacronym GAAP is most closely connected with: A、management accounting B、financial accounting C、the IRS D、both management accounting and financial accounting
【单选题】 _______________is the field of accounting that develops information for external decision makers such as stockholders,suppliers, banks, and government regulatory agencies. A、Auditing B、Tax accounting C、Management accounting D、Financial accounting
【单选题】 Budgets: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Performance reports: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Variances: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Management by exception: A、is the quantitative expression of action plans B、provides feedback by comparing results with plans and by highlighting deviations from plans C、is a summary report of plan results D、focuses on areas that are presumed to be running smoothly
【单选题】 One advantage of themanagement-by-exception approach is that it: A、frees managers from needless concern over operations that are running smoothly B、allows managers to ignore aspects of the business outside their area of expertise C、allows managers to ignore day-to-day concerns so they can focus on crises D、takes advantage of computerization
【单选题】 Department performance reports can be usedto help department heads determine: A、how effectively the department is operating B、how efficiently the department is operating C、how effectively and efficiently the department is operating D、who is primarily responsible for any deviations from plans
【单选题】 Launchinga new product line is an example of: A、decision making B、planning C、controlling D、organization
【单选题】 Organizing workers into departmentsand assigning activities to those departments is an example of: A、planning B、controlling C、budgeting D、analyzing
【单选题】 Reviewing the output of the department isan example of: A、planning B、controlling C、budgeting D、analyzing
【单选题】 The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the total budget variance? A、$115 unfavorable is the total budget variance. B、$115 favorable is the total budget variance. C、$25 favorable is the total budget variance. D、$140 unfavorable is the total budget variance.
【单选题】 The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 After all bills for the party were paid, thetotal came to $2,315. Details are: $575for hotel room rental; $640 for food; $750 for entertainment; and $350 fordecorations. Two hundred personsattended the party. Whatis the main reason for the unfavorable total budget variance? A、Hotel room rent is the main reason. B、Food is the main reason. C、Entertainment is the main reason. D、Decorations are the main reason.
【单选题】 The Alpha Beta Gamma Fraternity held a Christmasparty. The fraternity expectedattendance of 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the variance in hotel room rental? A、$70 unfavorable is the hotel room rental variance. B、$70 favorable is the hotel room rental variance. C、$25 favorable is the hotel room rental variance. D、$140 unfavorable is the hotel room rental variance.
【单选题】 The Findlay Company held an IndependenceDay party. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 400 Entertainment 800 Decorations 300 Totals $2,100 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the variance in food? A、$70 unfavorable is the food variance. B、$70 favorable is the food variance. C、$25 favorable is the food variance. D、$240 unfavorable is the food variance.
【单选题】 The Findley Company held a Groundhog Dayparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whichof the following costs deserves further examination assuming the FindleyCompany uses the management-by-exception rule? A、Hotel room rent deserves further examination B、Food deserves further examination. C、Entertainment deserves further examination. D、Decorations deserve further examination.
【单选题】 The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected attendees: Roomrental $150 Food 250 Entertainment 150 Decorations 75 Totals $625 After all bills for the party were paid, thetotal came to $660. Details are: $140for room rental; $320 for food; $125 for entertainment; and $75 fordecorations. Fifty persons attended theparty. Whatis the total budget variance? A、$10 unfavorable is the total budget variance. B、$35 unfavorable is the total budget variance. C、$10 favorable is the total budget variance. D、$70 unfavorable is the total budget variance.
【单选题】 The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected attendees: Roomrental $150 Food 250 Entertainment 150 Decorations 75 Totals $625 After all bills for the party were paid, thetotal came to $760. Details are: $140for room rental; $320 for food; $125 for entertainment; and $175 fordecorations. Fifty persons attended theparty. Whatis the main reason for the unfavorable total budget variance? A、Room rent is the main reason. B、Food is the main reason. C、Entertainment is the main reason. D、Decorations are the main reason.
【单选题】 The Delta Delta Delta Sorority held a homecoming party. The sorority prepared the following budget for 50 expected attendees: Room rental $170 Food 250 Entertainment 150 Decorations 75 Totals $645 Afterall bills for the party were paid, the total came to $660. Details are: $140 for room rental; $320 forfood; $125 for entertainment; and $75 for decorations. Fifty persons attended the party. Whatis the variance in hotel room rental? A、$30 unfavorable is the hotel room rental variance. B、$35 favorable is the hotel room rental variance. C、$30 favorable is the hotel room rental variance. D、$70 unfavorable is the hotel room rental variance.
【单选题】 The Delta Delta Delta Sorority held ahomecoming party. The sorority preparedthe following budget for 50 expected attendees: Roomrental $150 Food 290 Entertainment 150 Decorations 75 Totals $665 Afterall bills for the party were paid, the total came to $660. Details are: $140 for room rental; $320 forfood; $125 for entertainment; and $75 for decorations. Fifty persons attended the party. Whatis the variance in food? A、$30 unfavorable is the food variance. B、$35 favorable is the food variance. C、$10 favorable is the food variance. D、$70 unfavorable is the food variance.
The Slamma Jamma Sorority held a party. The sorority prepared the following budgetfor 50 expected attendees: Roomrental $150 Food 310 Entertainment 150 Decorations 75 Totals $685 Afterall bills for the party were paid, the total came to $760. Details are: $240 for room rental; $320 forfood; $145 for entertainment; and $75 for decorations. Fifty persons attended the party. Whichof the following costs deserves further examination assuming the sorority usesthe management-by-exception rule? A、Room rent deserves further explanation. B、Food deserves further explanation. C、Entertainment deserves further explanation. D、Decorations deserve further explanation.
【判断题】 The primary purpose of accountinginformation is to help managers make decisions.
【判断题】 Decisionswithin an organization are often divided into two types: (1) planning decisionsand (2) control decisions.
Variancesare deviations from plans.
Management by exception is the practice ofconcentrating on areas that deviate from the plan andignoring areas that are presumed to be running smoothly.
Feedbackis usually not crucial in controlling.
Settingobjectives deals with controlling.
A budget is a qualitative expression of aplan of action.
Performancereports are the main device for disciplining management planning.
Abudget uses predicted or estimated revenues and costs.
Output measures of bothresources and activities are: A、 cost drivers B、 stages of production C、 fixed activities D、 variable activities
【单选题】 As the cost-driver activitylevel increases within the relevant range: A、 totalfixed costs remain unchanged B、 fixed costs per unit increases C、 total variable costsdecrease D、 variable costs perunit increases
【单选题】 Themargin of safety: A、 equals planned unit sales less break-even unitsales B、 showshow actual sales differ from planned sales C、 isthe sales price minus all the fixed expenses D、 isthe same as contribution margin
Days of Our Lives Hospital hastotal variable costs of 90% of total revenues and fixed costs of $50 millionper year. There are 50,000 patient-daysestimated for next year. What is thebreak-even point expressed in total revenue? A、 $500million is the break-even point. B、 $50 million is thebreak-even point. C、 $12.5 million is thebreak-even point. D、 None of these answers iscorrect.
If fixed expenses were thesame and contribution margin per unit was cut in half, then the break‑evenpoint would: A、 be cut in half B、 double C、 be the same D、 be undeterminable
Costdrivers are output measures of both resources and activities.
Afixed cost changes in direct proportion to changes in a cost driver.
Thebreak-even point is the level of sales at which revenue equals fixed costs.
Grossprofit margin is the sales price minus the variable cost per unit.
Thebreak even point is located at the intersection of the total revenue line andthe total expenses line on a cost volume profit graph.
The cost of using the telephone, which involves a flat rate per monthplus a fee for extra usage, would be considered a: A、 step cost B、 fixed cost C、 variable cost D、 mixed cost
A mortgage payment would most likely be identified as a: A、 purely variable cost B、 discretionary fixed cost C、 committedfixed cost D、 mixed cost
【单选题】 A costfunction: A、 need not have a cause‑and‑effectrelationship B、 should includeonly personal observations of costs and activities C、 does notexplain past cost behavior D、 shouldbe a reliable predictor of future costs
【单选题】 Anactivity analysis is used to: A、 identify relevant costs fordecision making B、 classifycosts C、 choose an appropriate cost driver D、 predictfuture costs
【单选题】 The process of identifying appropriate cost drivers and their effects onthe costs of making a product or providing a service is called: A、 cost prediction B、 cost measurement C、 activityanalysis D、 budgeting
Volume-drivencosts can be easily traced to products or services.
Bytheir decisions, managers influence cost behavior throughout the entire valuechain.
Inthe mixed cost equation, Y = F + VX, the X is the cost driver.
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