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郑州航空工业管理学院-管理会计学
【单选题】
_______________ refers to accountinginformation developed for managers within an organization.
A、Internal auditing
B、Managerial accounting
C、Financial accounting
D、Tax accounting
【单选题】 Theprimary users of management accounting information are: A、bankers B、governmental regulatory authorities C、internal decision makers D、suppliers
【单选题】 Theacronym GAAP is most closely connected with: A、management accounting B、financial accounting C、the IRS D、both management accounting and financial accounting
【单选题】 _______________is the field of accounting that develops information for external decision makers such as stockholders,suppliers, banks, and government regulatory agencies. A、Auditing B、Tax accounting C、Management accounting D、Financial accounting
【单选题】 Budgets: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Performance reports: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Variances: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Management by exception: A、is the quantitative expression of action plans B、provides feedback by comparing results with plans and by highlighting deviations from plans C、is a summary report of plan results D、focuses on areas that are presumed to be running smoothly
【单选题】 One advantage of themanagement-by-exception approach is that it: A、frees managers from needless concern over operations that are running smoothly B、allows managers to ignore aspects of the business outside their area of expertise C、allows managers to ignore day-to-day concerns so they can focus on crises D、takes advantage of computerization
【单选题】 Department performance reports can be usedto help department heads determine: A、how effectively the department is operating B、how efficiently the department is operating C、how effectively and efficiently the department is operating D、who is primarily responsible for any deviations from plans
【单选题】 Launchinga new product line is an example of: A、decision making B、planning C、controlling D、organization
【单选题】 Organizing workers into departmentsand assigning activities to those departments is an example of: A、planning B、controlling C、budgeting D、analyzing
【单选题】 Reviewing the output of the department isan example of: A、planning B、controlling C、budgeting D、analyzing
【单选题】 The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the total budget variance? A、$115 unfavorable is the total budget variance. B、$115 favorable is the total budget variance. C、$25 favorable is the total budget variance. D、$140 unfavorable is the total budget variance.
【单选题】 The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 After all bills for the party were paid, thetotal came to $2,315. Details are: $575for hotel room rental; $640 for food; $750 for entertainment; and $350 fordecorations. Two hundred personsattended the party. Whatis the main reason for the unfavorable total budget variance? A、Hotel room rent is the main reason. B、Food is the main reason. C、Entertainment is the main reason. D、Decorations are the main reason.
【单选题】 Theprimary users of management accounting information are: A、bankers B、governmental regulatory authorities C、internal decision makers D、suppliers
【单选题】 Theacronym GAAP is most closely connected with: A、management accounting B、financial accounting C、the IRS D、both management accounting and financial accounting
【单选题】 _______________is the field of accounting that develops information for external decision makers such as stockholders,suppliers, banks, and government regulatory agencies. A、Auditing B、Tax accounting C、Management accounting D、Financial accounting
【单选题】 Budgets: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Performance reports: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Variances: A、are quantitative expressions of action plans B、provide feedback by comparing results with plans and by highlighting deviations from plans C、are deviations from a plan D、ignore areas that are presumed to be running smoothly
【单选题】 Management by exception: A、is the quantitative expression of action plans B、provides feedback by comparing results with plans and by highlighting deviations from plans C、is a summary report of plan results D、focuses on areas that are presumed to be running smoothly
【单选题】 One advantage of themanagement-by-exception approach is that it: A、frees managers from needless concern over operations that are running smoothly B、allows managers to ignore aspects of the business outside their area of expertise C、allows managers to ignore day-to-day concerns so they can focus on crises D、takes advantage of computerization
【单选题】 Department performance reports can be usedto help department heads determine: A、how effectively the department is operating B、how efficiently the department is operating C、how effectively and efficiently the department is operating D、who is primarily responsible for any deviations from plans
【单选题】 Launchinga new product line is an example of: A、decision making B、planning C、controlling D、organization
【单选题】 Organizing workers into departmentsand assigning activities to those departments is an example of: A、planning B、controlling C、budgeting D、analyzing
【单选题】 Reviewing the output of the department isan example of: A、planning B、controlling C、budgeting D、analyzing
【单选题】 The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the total budget variance? A、$115 unfavorable is the total budget variance. B、$115 favorable is the total budget variance. C、$25 favorable is the total budget variance. D、$140 unfavorable is the total budget variance.
【单选题】 The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 After all bills for the party were paid, thetotal came to $2,315. Details are: $575for hotel room rental; $640 for food; $750 for entertainment; and $350 fordecorations. Two hundred personsattended the party. Whatis the main reason for the unfavorable total budget variance? A、Hotel room rent is the main reason. B、Food is the main reason. C、Entertainment is the main reason. D、Decorations are the main reason.