大学MOOC 管理会计(山西大学商务学院)1450322398 最新慕课完整章节测试答案
Chapter 1 Managerial Accounting and the Business Environment（管理会计概论）
文章目录
新Pre-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、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】
4、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】
Chapter 2 Cost Concepts（成本分类）
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