管理会计示范性双语课件习题01
MANAGEMENT ACCOUNTING: INFORMATION THAT CREATES VALUE
TRUE/FALSEby and large
1. Management accounting gathers short-term, long-term, financial, and nonfinancial information.rising star
a. True
b. Fal
2. Management accounting information generally reports on the organization as a whole.
a. True
b. Fal
3. Companies have to follow strict guidelines when designing a management accounting
system.
a. True
b. Fal
4. A good management accounting system is intended to meet specific decision-making needs at all levels in the organization.
a. True
b. Fal
approachable5. During the history of management accounting, innovations were developed to address the decision-making needs of managers.
a. True
b. Fal
6. A key element in any organization’s strategy is to identify its target customers and to deliver what tho target customers want.
a. True
b. Fal
7. The value proposition has only two elements: cost and quality.
a. True
b. Fal
担当是什么意思
8. Quality is the degree of conformance between what the customer is promid and what the customer receives.
a. True
b. Fal
9. Recently, the demand for improved management accounting and control information within manufacturing firms has also occurred in rvice organizations.
a. True
b. Fal
10. Recently, the competitive environment for both manufacturing and rvice companies has become far more challenging and demanding.
a. True
b. Fal
11. Service companies are very similar to manufacturing companies in may ways, including the fact that many employees have direct contact with customers.
a. True
b. Fal
12. Sensitivity to timeliness and quality of rvice is especially important to rvice organizations.
a. True
b. Fal
13. Government and nonprofit organizations, as well as profit-eking enterpris, are feeling the pressures for improved performance.
a. True
b. Fal
14. Management accounting information allows managers to compare actual and planned costs and to identify areas and opportunities for process improvement.
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a. True
b. Fal
15. Management accounting can provide information on customer satisfaction.
a. True
b. Fal
16. ROI (return on investment) combines two profitability measures to produce a single measure of departmental or divisional performance.
a. True
b. Fal
17. Around 1920, centralized control of decentralized operations was accomplished by having corporate managers receive financial reports about divisional operations and profitability.
a. True
b. Fal
18. In the late 1990s, little interest or attention was paid to evaluating management’s appropriate governance and strategy choices.
a. True
b. Fal
19. Financial information identifies and explains the underlying problems.
a. True
b. Fal
20. Management accounting measures can provide advance warnings of problems.
a. Truecelebration
怎么样收缩毛孔 b. Fal
21. Customer satisfaction is an example of financial information.
a. True
发音练习 b. Fal
22. Operating profit is an example of nonfinancial information.
a. True
b. Fal
23. Organizational leadership plays a critical role in fostering an organization’s culture of high ethical standards.
a. True
b. Fal
24. Information is never neutral; just the act of measuring and reporting information affe
cts the individuals involved.
a. True
b. Fal
25. Boundary systems are always stated in positive terms that outline maximum standards of behavior.
a. True
b. Falparenting
MULTIPLE CHOICE
26. Management accounting helps a company achieve:
a. its strategic objectives
b. its operational objectives
c. control and also supports performance evaluation
d. All of the above are correct.
27. Which of the following types of information are ud in management accounting?
a. financial information
现象英语
b. nonfinancial information
c. information focud on the long term
d. All of the above are correct.
28. Management accounting:
a. focus on estimating future revenues, costs, and other measures to forecast activities and their results
b. provides information about the company as a whole
c. reports information that has occurred in the past that is verifiable and reliable
d. provides information that is generally available only on a quarterly or annual basis
29. Which of the following descriptors refer to management accounting information?
a. It is verifiable and reliable.
b. It is driven by rules.
c. It is prepared for shareholders.
d. It provides reasonable and timely estimates.
30. Which of the following statements refers to management accounting information?
