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管理会计Chapter11.Howismanagementaccountabletotheownersofthecompany?A.ProvidinggoodsandservicesatareasonablepriceB.ProvidingasafeworkenvironmentC.MakingloanpaymentsD.Providingareturnoninvestments2.Indicatewhetherthefollowingarecharacteristicsoffinancialaccounting(F)ormanagementaccounting(M).PrimaryusersareinvestorsandstakeholdersFThefocusisonrelevanceoftheinformationandlookingtowardsthefutureMConcernexistsonhowinformationaffectsemployeesMRulesareprescribedbyGenerallyAcceptedAccountingPrinciples(GAAP)FReportsareusuallysummarizedandpreparedonaquarterlyorannualbasisF3.WhichofthefollowingisNOTacurrentbusinesstrendA.Ashifttoaproduct-basedeconomyB.GlobalcompetitionC.Just-in-timemanagementD.Totalqualitymanagement4.Identifythefollowingasproductorperiodcostsforamerchandiser:CostofinventoryitemsproductAdvertisingperiodSalariesperiodFreight-inproductDeliveryexpenseperiod5.Whichofthefollowingisaninventoryaccountofamanufacturingcompany?A.DirectmaterialsB.WorkinprocessC.FinishedgoodsD.Alloftheabove6.Whichofthefollowingisanindirectcostofamanufacturer?A.DirectmaterialB.DirectlaborC.ManufacturingoverheadD.Alloftheabove8.WhichinventoryaccountisusedtocomputeCostofgoodssoldforamanufacturer?A.DirectmaterialsB.WorkinprocessC.FinishedgoodsD.Merchandiseinventory9.Whatisthedifferencebetween“totalmanufacturingcostsincurred”and“costofgoodsmanufactured”?A.ThechangeinWorkinprocessinventory.B.Totalmanufacturingcostsdoesnotincludemanufacturingoverhead.C.Costofgoodsmanufacturedonlyincludesdirectcosts.D.Thereisnodifference.10.WhichofthefollowingisarequiredethicalstandardoftheInstituteofManagementAccountants?A.MaximizationofprofitB.ProductivityC.EfficiencyD.Integrity答案：1.D3.A5.D6.C8.C8.A10.DChapter31.Activity-basedcosting:A.determinesacostdriverforeachproductionactivity.B.islessaccuratethanusingapredeterminedoverheadapplicationrate.C.islesscommoninacompetitivebusinessenvironment.D.isalloftheabove.2.UnderABC,w
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