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郑州航空工业管理学院-管理会计学
Increasing capitalturnover is one of the advantages of implementing the JIT philosophy.
Cost of capital isthe company’s cost of capital multiplied by the amount of the investment.
ROI tells us how much acompany’s after-tax operating income exceeds what it is paying for capital.
EVA = adjustedafter-tax operating income – (cost of invested capital – a percentage xadjusted average invested capital).
When a companymeasures performance using residual income, managers tend to invest in anyproject earning more than the cost of capital and thus raise the firm’s totalprofits.
When companies maximizeresidual income, they are maximizing their rate of return, a percentage.
In general, forcompanies using ROI, the most profitable divisions have more incentive toinvest in new projects than do the least profitable divisions.
In general, use ofresidual income or EVA will promote goal congruence and lead to betterdecisions than using ROI.
Most companies useresidual income in evaluating projects, not ROI.
In measuring the performance of a divisionmanager, stockholders. equity should not be used as the amount of investedcapital.
In measuring income,either the net book value or the gross book value can be used.
Possible definitionsof invested capital include total assets employed and stockholders’ equity.
下列说法正确的是（ ） （2.5分）2.5 分 A、 管理会计是经营管理型会计，财务会计是报账型会计 B、 管理会计是报账型会计，财务会计是经营管理型会计 C、 管理会计为对外报告会计 D、 财务会计为对内报告会计
管理会计的服务侧重于 （2.5分）2.5 分 A、 股东 B、 外部集团 C、 债权人 D、 企业内部的管理人员
下列说法正确的是（ ）。 （2.5分）2.5 分 A、 管理会计是经营管理型会计，财务会计是报账型会计 B、 管理会计是报账型会计，财务会计是经营管理型会计 C、 管理会计为对外报告会计 D、 财务会计为对内报告会计
Cost of capital isthe company’s cost of capital multiplied by the amount of the investment.
ROI tells us how much acompany’s after-tax operating income exceeds what it is paying for capital.
EVA = adjustedafter-tax operating income – (cost of invested capital – a percentage xadjusted average invested capital).
When a companymeasures performance using residual income, managers tend to invest in anyproject earning more than the cost of capital and thus raise the firm’s totalprofits.
When companies maximizeresidual income, they are maximizing their rate of return, a percentage.
In general, forcompanies using ROI, the most profitable divisions have more incentive toinvest in new projects than do the least profitable divisions.
In general, use ofresidual income or EVA will promote goal congruence and lead to betterdecisions than using ROI.
Most companies useresidual income in evaluating projects, not ROI.
In measuring the performance of a divisionmanager, stockholders. equity should not be used as the amount of investedcapital.
In measuring income,either the net book value or the gross book value can be used.
Possible definitionsof invested capital include total assets employed and stockholders’ equity.
下列说法正确的是（ ） （2.5分）2.5 分 A、 管理会计是经营管理型会计，财务会计是报账型会计 B、 管理会计是报账型会计，财务会计是经营管理型会计 C、 管理会计为对外报告会计 D、 财务会计为对内报告会计
管理会计的服务侧重于 （2.5分）2.5 分 A、 股东 B、 外部集团 C、 债权人 D、 企业内部的管理人员
下列说法正确的是（ ）。 （2.5分）2.5 分 A、 管理会计是经营管理型会计，财务会计是报账型会计 B、 管理会计是报账型会计，财务会计是经营管理型会计 C、 管理会计为对外报告会计 D、 财务会计为对内报告会计