大学MOOC 管理会计（双语）(河北工业大学)1450155184 最新慕课完整章节测试答案

test Lesson 1

1、单选题：
​Management accounting is concerned with providing information to managers, the people _____an organization who direct and control its operations? ‎
选项：
A: Inside 
B: Outside
C: All of the above
D: None of the above
答案: 【 Inside 】

2、单选题：
‎Financial accounting primarily summarizes ____ financial transactions, while management accounting has a strong ____orientation. ‌
选项：
A: Future; Future
B: Future; Past
C: Past; Future
D: Past; Past
答案: 【 Past; Future】

3、单选题：
‌管理会计师的英文是‎
选项：
A: management accounting
B: management accountant
C: financial accounting
D: financial  accountant
答案: 【 management accountant】

4、单选题：
​管理会计的英文是‌
选项：
A: management accounting
B: management accountant
C: financial accounting
D: financial accountant
答案: 【 management accounting】

5、单选题：
‎财务会计师的英文是‌
选项：
A: management accounting
B: management accountant
C: financial accounting
D: financial accountant
答案: 【 financial accountant】

6、单选题：
‍财务会计的英文是‌
选项：
A: financial accounting
B: financial accountant
C: management accounting
D: management accountant
答案: 【 financial accounting】

7、多选题：
‌Which of the followings are the differences between management accounting and financial accounting?‍‌‍
选项：
A: Users
B: Time focus
C: Subjects
D: GAAP
答案: 【 Users;
Time focus;
Subjects;
GAAP】

8、多选题：
​Indicate which of the following statements are more descriptive of management accounting than of financial accounting. ​
选项：
A: Recognized standards are used for presentation.
B: Information is tailored to the needs of individual decision makers.
C: Information is more widely distributed.
D: Emphasis is on expected future results.
答案: 【 Information is tailored to the needs of individual decision makers.;
Emphasis is on expected future results.】

9、判断题：
‌With the fast changing globalized economy, Management Accounting plays an important role in supporting managers to make quick and relevant decisions. ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
​Only large organization has managers. Managers must be responsible for planning, directing and motivating personnel, controlling operations and making informed decision making. ​
选项：
A: 正确
B: 错误
答案: 【 错误】

11、判断题：
‍performance report是业绩报告​‍​
选项：
A: 正确
B: 错误
答案: 【 正确】

12、判断题：
‍GAAP表示公认会计准则​
选项：
A: 正确
B: 错误
答案: 【 正确】

13、判断题：
​Financial accounting focuses on the future.‍​‍
选项：
A: 正确
B: 错误
答案: 【 错误】

14、判断题：
‎Management accounting focuses on the future.‏‎‏
选项：
A: 正确
B: 错误
答案: 【 正确】

15、填空题：
‎The ________________is an ethical code issued by Institute of Management Accountants (IMA) of the United States and a revised version was published in July 2017.​
答案: 【 Statement of Ethical Professional Practice】

16、填空题：
‌cost accounting的汉语含义是‍‌‍
答案: 【 成本会计】

17、填空题：
​inventory的汉语含义是‎
答案: 【 存货】

18、填空题：
‍revenue的汉语含义是‍
答案: 【 收入】

19、填空题：
‎budget的汉语含义是‏
答案: 【 预算】

Test-Lesson 2

1、单选题：
‎Which of the following costs belongs to direct
labor costs?​
选项：
A: Wages paid to automobile assembly workers
B: Salaries paid to maintenance workers
C: Salaries paid to janitors
D: Salaries paid to security guards
答案: 【 Wages paid to automobile assembly workers】

2、单选题：
‎Which of the following costs would be considered
a period rather than a product cost in a manufacturing company? ‏
选项：
A: Manufacturing equipment
depreciation.
B: Property taxes on corporate headquarters.
C: Direct materials costs.
D: Electrical costs to light the production facility.
答案: 【 Property taxes on corporate headquarters.】

3、单选题：
‌Which of the following costs belongs to Selling
and Administrative Costs? ‏
选项：
A: Direct Labor Cost
B: Direct Material Cost
C: Depreciation of manufacturing equipment
D: Sales Commissions
答案: 【 Sales Commissions】

4、单选题：
​Racing Bicycle Company produces and sells a
single type of mountain bike. The beginning finished inventories are $130,000. Cost
of bikes manufactured this year is $760,000. Ending finished goods inventories
are $150,000. What is the cost of goods sold for this year? ‍‍
选项：
A: $20,000.
B: $740,000.
C: $780,000.
D: $760,000.
答案: 【 $740,000.】

5、单选题：
‏Which of the following is not true about cost
classification？​
选项：
A: Costs and benefits that differ between alternatives are relevant in a decision.
B: Costs that can be easily and conveniently traced to a specified cost object are direct costs
C: The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
D: For the purpose of preparing financial statements, costs can be classified as product or period costs.
答案: 【 The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.】

6、单选题：
​Suppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala Lumpur to
attend a concert. You have ample cash to do either, but you don’t want to waste
money needlessly. Which of the following costs is relevant to this decision？‏
选项：
A: the cost of the train ticket
B: annual cost of licensing your car
C: the historical purchasing cost of $10,000
D: the market price of $5,000 in the second-hand market.
答案: 【 the cost of the train ticket】

7、单选题：
​Manufacturing overhead costs would include‌​‌
选项：
A: Marketing costs related to selling the product.
B: The salary of the production line supervisor.
C: The chief executive officers salary.
D: Research and development costs for a new product.
答案: 【 The salary of the production line supervisor.】

8、多选题：
‍‍Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop?
(There may be more than one correct answer.) ‎
选项：
A: The cost of lighting the store.
B: The wages of the store manager.
C: The cost of ice cream.
D: The cost of napkins for customers.
答案: 【 The cost of ice cream.;
The cost of napkins for customers.】

9、判断题：
​Manufacturing companies purchase finished goods
from suppliers for resale to customers​
选项：
A: 正确
B: 错误
答案: 【 错误】

10、判断题：
​Consistent with the matching principle, product
costs are initially assigned to an inventory account on the balance sheet.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

11、判断题：
‍When expressed on a per unit basis, a fixed cost
is inversely related to activity. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

12、判断题：
​Manufacturing overhead consist of indirect labor
costs and indirect material costs. ​
选项：
A: 正确
B: 错误
答案: 【 错误】

13、判断题：
‍Costs incurred for depreciation, property taxes,
utilities, and insurance associated with its selling and administrative
functions are included as part of manufacturing overhead. ‌
选项：
A: 正确
B: 错误
答案: 【 错误】

14、判断题：
‍Finished goods consist of units of product that
are partially complete, but will require further work to be saleable to
customers. ‎
选项：
A: 正确
B: 错误
答案: 【 错误】

15、判断题：
‌Manufacturing companies calculate cost of goods
sold as Beginning Finished Goods Inventory plus Cost of Goods Manufactured
minus Ending Finished Goods Inventory.‍
选项：
A: 正确
B: 错误
答案: 【 正确】

16、判断题：
‏A fixed cost is constant within the relevant
range. In other words, fixed costs do not change for changes in activity that
fall within the “relevant range.”‎
选项：
A: 正确
B: 错误
答案: 【 正确】

17、填空题：
​period cost的汉语含义是‍
答案: 【 期间费用】

18、填空题：
‌opportunity cost的汉语含义是​
答案: 【 机会成本】

19、填空题：
‍sunk cost的汉语含义是‌
答案: 【 沉没成本】

20、填空题：
‎direct labor的汉语含义是‍‎‍
答案: 【 直接人工】

21、填空题：
‎manufacturing overhead的汉语含义是‌
答案: 【 制造费用】

22、填空题：
‌direct materials的汉语含义是‌
答案: 【 直接材料】

23、填空题：
‎selling costs的汉语含义是‌
答案: 【 销售费用】

24、填空题：
‍variable cost的汉语含义是‎
答案: 【 变动成本】

25、填空题：
‍fixed cost的汉语含义是​
答案: 【 固定成本】

26、填空题：
‌mixed cost的汉语含义是‏‌‏
答案: 【 混合成本】

27、填空题：
​depreciation的汉语含义是‎
答案: 【 折旧】

28、填空题：
‎balance sheet的汉语含义是‍‎‍
答案: 【 资产负债表】

29、填空题：
‌income statement的汉语含义是‏
答案: 【 利润表】

30、填空题：
​current assets的汉语含义是​
答案: 【 流动资产】

31、填空题：
‌work in process的汉语含义是​
答案: 【 在产品】

32、填空题：
‎ending balance的汉语含义是‎
答案: 【 期末余额】

33、填空题：
‍relevant range的汉语含义是‎
答案: 【 相关区域】

34、填空题：
‏relevant costs的汉语含义是‏
答案: 【 相关成本】

35、填空题：
‏incremental costs的汉语含义是‎
答案: 【 增量成本】

Test-Lesson 3

1、单选题：
‏BMW, the renowned automobile manufacturing corporation, spends a big deal of money every year on production. Which of the following statement is true about cost classification?​
选项：
A: Total cost of steering wheel is variable to the number of cars produced.
B: Cost per unit of steering wheel is variable to the number of cars produced.
C: Total cost of salary paid every year to each supervisor who work exclusively on the X5 line is variable to the number of cars produced
D: Total cost of salary paid every year to the cleaning is variable to the number of cars produced
答案: 【 Total cost of steering wheel is variable to the number of cars produced.】

2、单选题：
‌Which of the following statement is incorrect with regard to least-squares regression method? ‏
选项：
A: R squared, which is a measure of the “goodness of fit”, varies from 0% to 100%, and the higher the percentage the better.
B: The regression errors are the vertical deviations from the data points to the regression line.
C: The basic goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors.
D: The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables
答案: 【 The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables】

3、单选题：
‎Which of the following methods provides the most accurate results in cost estimation?‌
选项：
A: Least-squares regression method
B: High-low method
C: Scatter-graph method
D: Account Analysis method
答案: 【 Least-squares regression method】

4、多选题：
‍Which of the following belong to discretionary fixed costs?  There may be more than one correct answer.‏
选项：
A: Insurance costs
B: Advertising
C: Depreciation on buildings and equipment
D: Research and development costs
答案: 【 Advertising;
Research and development costs】

5、判断题：
‎A cost driver is a measure of what causes the incurrence of variable costs. ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

6、判断题：
​Production volume is the only activity base within companies. ‏
选项：
A: 正确
B: 错误
答案: 【 错误】

7、判断题：
‌Total fixed cost is proportional to the activity level within the relevant range, however, at per unit level, fixed cost remains unchanged. ‍
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‏A manufacturing company will often have many variable costs associated with the manufacture and distribution of its products to customers.‍
选项：
A: 正确
B: 错误
答案: 【 正确】

9、判断题：
‏Offshoring may help reduce operating costs for core business functions without relying on 3rd party suppliers. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
​A least squares regression method is a quick and easy way to isolate the fixed and variable components of a mixed cost. ‏
选项：
A: 正确
B: 错误
答案: 【 错误】

11、判断题：
​The first step of high-low method is to choose the data points pertaining to the highest and lowest activity levels.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

12、判断题：
​High-low method uses all of the data points in estimating cost behavior. The basic goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors.‌
选项：
A: 正确
B: 错误
答案: 【 错误】

13、判断题：
‌cost driver是指成本动因‏
选项：
A: 正确
B: 错误
答案: 【 正确】

14、判断题：
​committed fixed cost是酌量性固定成本‏
选项：
A: 正确
B: 错误
答案: 【 错误】

15、判断题：
‍discretionary fixed cost是酌量性固定成本‍
选项：
A: 正确
B: 错误
答案: 【 正确】

Test-Lesson 4

1、单选题：
‍Which of the following assumptions is incorrect in cost-volume-profit analysis?‏
选项：
A: Selling price is constant.
B: Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.
C: In multiproduct companies, the sales mix is constant.
D: In manufacturing companies, inventories do not change.
答案: 【 Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.】

2、单选题：
‏Which of the following statements is not true about CVP analysis?‏
选项：
A: CVP analysis is a tool that assists managers in understanding the relationship between revenues and costs and the effect of a change in either of these variables on the bottom line.
B: CVP analysis makes assumptions about the behavior of costs and applies those assumptions indefinitely even though these behaviors hold only for a period of time.
C: Decisions regarding what product to produce and what selling price and cost structure to use can all be made with the assistance of effective CVP analysis.
D: CVP analysis assumes the ratio of products will vary at different level of sales.
答案: 【 CVP analysis assumes the ratio of products will vary at different level of sales.】

3、单选题：
‌Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100
cups are sold each month on average. What is the CM Ratio for Coffee Klatch? ‍
选项：
A: 1.319
B: 0.758
C: 0.242
D: 4.139
答案: 【 0.758】

4、单选题：
‌Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. How many cups of coffee would have to be sold to attain target profits of $2,500 per month？‍
选项：
A: 3,363 cups
B: 2,212 cups
C: 1,150 cups
D: 4,200 cups
答案: 【 3,363 cups】

5、单选题：
‎Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100
cups are sold each month on average. What is the break-even sales dollars?‍
选项：
A: $1,300
B: $1,715
C: $1,788
D: $3,129
答案: 【 $1,715】

6、单选题：
‏Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the margin of safety expressed in cups?‍
选项：
A: 3,250 cups
B: 950 cups
C: 1,150 cups
D: 2,100 cups
答案: 【 950 cups】

7、单选题：
‏At Coffee Klatch the average selling price of a cup of coffee is $1.49, the average variable expense per cup is $0.36, the average fixed expense per month is $1,300 and an average of 2,100 cups are sold each month. If sales increase by 20%, by how much should net operating income increase? ​
选项：
A: 30.0%
B: 20.0%
C: 22.1%
D:     44.2%
答案: 【     44.2%】

8、单选题：
‏RBC Corporation currently has a negative contribution margin. Which of the following statements is true? ‌
选项：
A: It can break even by increasing its sales volume.
B: It can achieve a positive operating profit by reducing its fixed costs.
C: It can improve profits by decreasing its variable cost per unit.
D: It can improve profits by decreasing its selling price.
答案: 【 It can improve profits by decreasing its variable cost per unit.】

9、判断题：
‎The traditional format of income statement is helpful to managers in judging the impact on profits of changes in selling price, cost, or volume.‎
选项：
A: 正确
B: 错误
答案: 【 错误】

10、判断题：
‍The margin of safety is the volume or dollars of sales at which profit is zero.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

11、判断题：
​The margin of safety helps management assess how far above or below the target profit the company is currently operating.‏
选项：
A: 正确
B: 错误
答案: 【 错误】

12、判断题：
‎The contribution margin is defined as the amount remaining from sales revenue after manufacturing costs have been deducted. ​
选项：
A: 正确
B: 错误
答案: 【 错误】

13、判断题：
‎In CVP graph, the break-even point is where the total revenue and total expenses lines intersect. ‍
选项：
A: 正确
B: 错误
答案: 【 正确】

14、判断题：
‌CM ratio, the contribution margin ratio is calculated by dividing the total contribution margin by total sales.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

15、判断题：
‎contribution margin是盈亏平衡点‎
选项：
A: 正确
B: 错误
答案: 【 错误】

16、判断题：
‎break-even point是盈亏平衡点‍
选项：
A: 正确
B: 错误
答案: 【 正确】

17、判断题：
‎margin of safety是目标利润‏
选项：
A: 正确
B: 错误
答案: 【 错误】

18、判断题：
​contribution margin ratio是贡献毛益率‌​‌
选项：
A: 正确
B: 错误
答案: 【 正确】

Test-Lesson 5

1、单选题：
‎Which method will produce the highest values for
work in process and finished goods inventories?‍
选项：
A: Absorption costing
B: Variable costing
C: They produce the same values for these inventories
D: It depends
答案: 【 Absorption costing】

2、单选题：
‍Which of the following options correctly describes
product cost under absorption costing?‏
选项：
A: prime costs
B: direct material, direct labor and variable manufacturing overhead
C: direct material, direct labor and all manufacturing overhead
D: direct material, direct labor and selling & administrative expenses
答案: 【 direct material, direct labor and all manufacturing overhead】

3、单选题：
‍Which of the following statement is not true
about variable costing?‏
选项：
A: It is also called marginal costing method
B: It is preferred by some managers for internal decision making
C: It must be used when a traditional income statement is prepared
D: It is quite useful for CVP analysis.
答案: 【 It must be used when a traditional income statement is prepared】

4、单选题：
​Which of the following costs does not belong to
manufacturing overhead?‎
选项：
A: maintenance and repairs on production equipment
B: heating and lighting bills of finance department
C: depreciation on manufacturing facilities
D: insurance on manufacturing facilities
答案: 【 heating and lighting bills of finance department】

5、单选题：
‏‏Which
of the following is not true about variable costing?‏‏‏
选项：
A: The data required for CVP analysis can be taken directly from variable costing net operating income statement
B: Variable costing profit can be easily manipulated by controlling the level of inventories
C: Variable costing data make it easier to estimate the profitability of products, customers, and other business segments
D: Variable costing net operating income is closer to net cash flow than absorption costing net operating income
答案: 【 Variable costing profit can be easily manipulated by controlling the level of inventories】

6、单选题：
‍Net income under absorption costing may differ from net income determined under variable costing. How is this difference calculated?‎
选项：
A: The difference is the change in the quantity of units in inventory times the fixed manufacturing overhead rate per unit. 
B: The difference is the number of units produced during the period times the fixed manufacturing overhead rate per unit.
C: The difference is the change in the quantity of units in inventory times the variable manufacturing cost per unit
D: The difference is the number of units produced during the period times the variable manufacturing cost per unit
答案: 【 The difference is the change in the quantity of units in inventory times the fixed manufacturing overhead rate per unit. 】

7、判断题：
‌‏Variable costing is generally used for
external reporting purposes and must be used when an income statement is
prepared in the traditional format, which is required by IFRS and GAAP.‏‌‏‌‏
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‎Under variable costing, we will get Contribution
Margin by deducting to