Scarce resources include labor hours.
答案是：正确答案：√
A scarceresource limits the production or sale of a product or service.
答案是：正确答案：√
Operating at capacity indicates that thecompany does not want to produce more products.
答案是：正确答案：×
Nonfinancialinformation can influence decisions to add or delete products.
答案是：正确答案：√
Relevantcosts may include fixed avoidable costs.
答案是：正确答案：√
Relevant costs are only variable.
答案是：正确答案：×
Unavoidable costs do not include commoncosts.
答案是：正确答案：×
Unavoidable costs are neverrelevant in deciding whether to eliminate a product or department.
答案是：正确答案：√
Variableexpenses are divided into avoidable and unavoidable costs.
答案是：正确答案：×
Theprofit maximizing volume is the quantities at which marginal cost equals price.
答案是：正确答案：√
Indeciding whether to add or drop new products, services, or departments,managers should emphasize the option t
答案是：正确答案：√
Depreciationon new equipment is relevant in deciding whether to keep or replace equipment.
答案是：正确答案：√
Gainor loss on disposal of equipment is relevant in deciding whether to keep orreplace equipment.
答案是：正确答案：×
Past costs may affect future payments for income taxes.
答案是：正确答案：√
Equipment’s book value is the original cost plus depreciation.
答案是：正确答案：×
Future costs are relevant if they are the same under all feasible alternatives.
答案是：正确答案：×
In practice, sunk costs often influence important decisions, especially when adecision maker does not want to admit that
答案是：正确答案：√
Whenmaking a decision to replace some old equipment with new, the depreciationtaken on both the old or new equipment is
答案是：正确答案：×
Sunkcost is another term for historical cost or past cost.
答案是：正确答案：√
The disposal value of old equipment is relevant.
答案是：正确答案：√
The cost of inventory is relevant when deciding whether to dispose of the inventoryin cases of obsolescence.
答案是：正确答案：×
Imprecisebut relevant information can be useful.
答案是：正确答案：√
Accountantsare sometimes forced to trade relevant information for accurate information.
答案是：正确答案：√
Decisionsmight affect the past.
答案是：正确答案：×
Historicaldata might have a direct bearing on a decision.
答案是：正确答案：×
Relevantinformation might have an element of difference among alternatives.
答案是：正确答案：×
Informationmay be relevant for one decision and the same information may be irrelevant foranother decision.
答案是：正确答案：√
Precisebut irrelevant information may still be useful for decision making.
答案是：正确答案：×
The marginal cost often increases asproduction increases up to a point because of efficiencies created by largeramounts.
答案是：正确答案：×
Heating and air conditioning are examplesof common costs of all departments in a retail store.
答案是：正确答案：√
Fixed cost per unit of product = totalfixed manufacturing costs / some selected volume level.
答案是：正确答案：√
Adecision model is any method used for making a choice, sometimes requiring elaboratequalitative procedures.
答案是：正确答案：√
Relevantinformation is the historical costs and revenues that differ as a result ofalternative courses of actions.
答案是：正确答案：×
【单选题】
___________ is the average number of timesthe inventory is sold per year.
A、
Inventorystorage
B、
Cost
答案是：正确答案： D
【单选题】
_______________will not continue if an ongoing operation is changed or deleted.
A、
Avoidablecosts
B、
Comm
答案是：正确答案： A
【单选题】
A one-time-only special order decision:
A、
hasno role in segregating special and regular customers
B、
答案是：正确答案： B
【单选题】
If perfectly accurate and relevantinformation is not available for decision making, the accountant shouldconsider
答案是：正确答案： C
【单选题】
In a decision making process, theaccountant‘s primary role is:
A、
makingthe decision
B、
collecting re
答案是：正确答案： B
An example of an unallocated cost isresearch and development.
答案是：正确答案：√
Productcosts include direct labor and conversion costs.
答案是：正确答案：√
A cost object is anything for which aseparate measurement of costs is desired.
答案是：正确答案：√
A cost accounting system typically includestwo processes: cost allocation and cost determination.
答案是：正确答案：×
A cost management system is the set ofprocedures used by managers to control costs.
答案是：正确答案：×
The first step of anactivity-based costing study determines all of the following except:
A、
project scope
答案是：正确答案： D
【单选题】
One of the importantdifferences between traditional and activity-based costing systems is:
A、
the types
答案是：正确答案： D
【单选题】
______________ is a factorin determining how a cost will be classified.
A、
The amount of the cost
答案是：正确答案： B
【单选题】
A _______________ is an activity for which aseparate measurement is desired.
A、
costobjective
B、
peri
答案是：正确答案： A
【单选题】
__________________is an example of the external financial reporting purpose of the costmanagement systems.
答案是：正确答案： C
Identifyingthe appropriate cost driver(s) is the most critical aspect of any method formeasuring cost behavior.
答案是：正确答案：√
Activityanalysis is used to identify appropriate cost drivers and their effects on thecosts of making a product or provi
答案是：正确答案：√
Inthe mixed cost equation, Y = F + VX, the X is the cost driver.
答案是：正确答案：√
Bytheir decisions, managers influence cost behavior throughout the entire valuechain.
答案是：正确答案：√
Volume-drivencosts can be easily traced to products or services.
答案是：正确答案：√
【单选题】
The process of identifying appropriate cost drivers and their effects onthe costs of making a product or providin
答案是：正确答案： C
【单选题】
Anactivity analysis is used to:
A、
identify relevant costs fordecision making
B、
classifycosts
答案是：正确答案： C
【单选题】
A costfunction:
A、
need not have a cause‑and‑effectrelationship
B、
should includeonly per
答案是：正确答案： D
A mortgage payment would most likely be identified as a:
A、
purely variable cost
B、
discretionary fixed
答案是：正确答案： C
The cost of using the telephone, which involves a flat rate per monthplus a fee for extra usage, would be considered a:
答案是：正确答案： D
Thebreak even point is located at the intersection of the total revenue line andthe total expenses line on a cost volume
答案是：正确答案：√
Grossprofit margin is the sales price minus the variable cost per unit.
答案是：正确答案：×
Thebreak-even point is the level of sales at which revenue equals fixed costs.
答案是：正确答案：×
Afixed cost changes in direct proportion to changes in a cost driver.
答案是：正确答案：×
Costdrivers are output measures of both resources and activities.
答案是：正确答案：√
If fixed expenses were thesame and contribution margin per unit was cut in half, then the break‑evenpoint would:
答案是：正确答案： B
Days of Our Lives Hospital hastotal variable costs of 90% of total revenues and fixed costs of $50 millionper year. The
答案是：正确答案： A
【单选题】
Themargin of safety:
A、
equals planned unit sales less break-even unitsales
B、
showshow actual sales diff
答案是：正确答案： A
【单选题】
As the cost-driver activitylevel increases within the relevant range:
A、
totalfixed costs remain unchange
答案是：正确答案： A
Output measures of bothresources and activities are:
A、
cost drivers
B、
stages of production
C、
答案是：正确答案： A
Abudget uses predicted or estimated revenues and costs.
答案是：正确答案：√
Performancereports are the main device for disciplining management planning.
答案是：正确答案：×
A budget is a qualitative expression of aplan of action.
答案是：正确答案：×
Settingobjectives deals with controlling.
答案是：正确答案：×
Feedbackis usually not crucial in controlling.
答案是：正确答案：×
Management by exception is the practice ofconcentrating on areas that deviate from the plan andignoring areas that are p
答案是：正确答案：√
Variancesare deviations from plans.
答案是：正确答案：√
【判断题】
Decisionswithin an organization are often divided into two types: (1) planning decisionsand (2) control decisi
答案是：正确答案：√
【判断题】
The primary purpose of accountinginformation is to help managers make decisions.
答案是：正确答案：√
The Slamma Jamma Sorority held a party. The sorority prepared the following budgetfor 50 expected attendees:
答案是：正确答案： A
【单选题】
The Delta Delta Delta Sorority held ahomecoming party. The sorority preparedthe following budget for 50 expected
答案是：正确答案： A
【单选题】
The Delta Delta Delta Sorority held a homecoming party. The sorority prepared the following budget for 50 expec
答案是：正确答案： C
【单选题】
The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected
答案是：正确答案： D
【单选题】
The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected
答案是：正确答案： B
【单选题】
The Findley Company held a Groundhog Dayparty. The company expected attendanceof 200 persons and prepared the fo
答案是：正确答案： B
【单选题】
The Findlay Company held an IndependenceDay party. The company expected attendanceof 200 persons and prepared th
答案是：正确答案： D
【单选题】
The Alpha Beta Gamma Fraternity held a Christmasparty. The fraternity expectedattendance of 200 persons and prep
答案是：正确答案： C
【单选题】
The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the follo
答案是：正确答案： B
【单选题】
The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the followi
答案是：正确答案： A
【单选题】
Reviewing the output of the department isan example of:
A、planning
B、controlling
C、budgeting
D、a
答案是：正确答案： B
【单选题】
Organizing workers into departmentsand assigning activities to those departments is an example of:
A、
答案是：正确答案： A
【单选题】
Launchinga new product line is an example of:
A、decision making
B、planning
C、controlling
D、organization
答案是：正确答案： A
【单选题】
Department performance reports can be usedto help department heads determine:
A、how effectively the d
答案是：正确答案： C
【单选题】
One advantage of themanagement-by-exception approach is that it:
A、frees managers from needless concern ov
答案是：正确答案： A
【单选题】
Management by exception:
A、is the quantitative expression of action plans
B、provides feedback by comparin
答案是：正确答案： B
【单选题】
Variances:
A、are quantitative expressions of action plans
B、provide feedback by comparing results with plan
答案是：正确答案： C
【单选题】
Performance reports:
A、are quantitative expressions of action plans
B、provide feedback by comparin
答案是：正确答案： B
【单选题】
Budgets:
A、are quantitative expressions of action plans
B、provide feedback by comparing results with pl
答案是：正确答案： A
【单选题】
_______________is the field of accounting that develops information for external decision makers such as
答案是：正确答案： D
【单选题】
Theacronym GAAP is most closely connected with:
A、management accounting
B、financial accounting
C、the IRS
答案是：正确答案： B
【单选题】
Theprimary users of management accounting information are:
A、bankers
B、governmental regulatory authorities
答案是：正确答案： C
【单选题】
_______________ refers to accountinginformation developed for managers within an organization.
A、Internal
答案是：正确答案： B
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