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郑州航空工业管理学院-管理会计学
Productcosts include direct labor and conversion costs.
An example of an unallocated cost isresearch and development.
【单选题】 In a decision making process, theaccountant‘s primary role is: A、 makingthe decision B、 collecting relevant information C、 choosing the least costly alternative D、 identifyingall possible courses of action
【单选题】 If perfectly accurate and relevantinformation is not available for decision making, the accountant shouldconsider using information that is: A、 precisebut irrelevant B、 imprecisebut irrelevant C、 imprecisebut relevant D、 Allof these answers are correct
【单选题】 A one-time-only special order decision: A、 hasno role in segregating special and regular customers B、 mustinvolve unused plant capacity to avoid lost profits on regularly priced items C、 allows a company to sell products at priceswhich only cover fixed costs D、 involves selling products at a percentageover retail price due to the short time period involved
【单选题】 _______________will not continue if an ongoing operation is changed or deleted. A、 Avoidablecosts B、 Commoncosts C、 Sunkcosts D、 Differentialcosts
【单选题】 ___________ is the average number of timesthe inventory is sold per year. A、 Inventorystorage B、 Costof goods sold C、 Costof goods available for sale D、 Inventory turnover
Relevantinformation is the historical costs and revenues that differ as a result ofalternative courses of actions.
Adecision model is any method used for making a choice, sometimes requiring elaboratequalitative procedures.
Fixed cost per unit of product = totalfixed manufacturing costs / some selected volume level.
Heating and air conditioning are examplesof common costs of all departments in a retail store.
The marginal cost often increases asproduction increases up to a point because of efficiencies created by largeramounts.
Precisebut irrelevant information may still be useful for decision making.
Informationmay be relevant for one decision and the same information may be irrelevant foranother decision.
Relevantinformation might have an element of difference among alternatives.
An example of an unallocated cost isresearch and development.
【单选题】 In a decision making process, theaccountant‘s primary role is: A、 makingthe decision B、 collecting relevant information C、 choosing the least costly alternative D、 identifyingall possible courses of action
【单选题】 If perfectly accurate and relevantinformation is not available for decision making, the accountant shouldconsider using information that is: A、 precisebut irrelevant B、 imprecisebut irrelevant C、 imprecisebut relevant D、 Allof these answers are correct
【单选题】 A one-time-only special order decision: A、 hasno role in segregating special and regular customers B、 mustinvolve unused plant capacity to avoid lost profits on regularly priced items C、 allows a company to sell products at priceswhich only cover fixed costs D、 involves selling products at a percentageover retail price due to the short time period involved
【单选题】 _______________will not continue if an ongoing operation is changed or deleted. A、 Avoidablecosts B、 Commoncosts C、 Sunkcosts D、 Differentialcosts
【单选题】 ___________ is the average number of timesthe inventory is sold per year. A、 Inventorystorage B、 Costof goods sold C、 Costof goods available for sale D、 Inventory turnover
Relevantinformation is the historical costs and revenues that differ as a result ofalternative courses of actions.
Adecision model is any method used for making a choice, sometimes requiring elaboratequalitative procedures.
Fixed cost per unit of product = totalfixed manufacturing costs / some selected volume level.
Heating and air conditioning are examplesof common costs of all departments in a retail store.
The marginal cost often increases asproduction increases up to a point because of efficiencies created by largeramounts.
Precisebut irrelevant information may still be useful for decision making.
Informationmay be relevant for one decision and the same information may be irrelevant foranother decision.
Relevantinformation might have an element of difference among alternatives.