大学MOOC 管理会计（双语）（张莉芳）(南京财经大学红山学院)1452732174 最新慕课完整章节测试答案

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】

5、填空题：
‎When a change is introduced, employees tend to -------the change.‏‎‏
答案: 【 resist】

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】

5、填空题：
​When a change is introduced, employees tend to ------- the change.‌​‌
答案: 【 resisit】

Balanced Scorecard Objectives, Measures, and Targets

1、判断题：
‍ Once the company selects and defines its objectives for the four BSC perspectives, it can select measures for each objective.‌‍‌
选项：
A: 正确
B: 错误
答案: 【 正确】

Creating a Strategy Map

1、单选题：
‏The greatest threat to successful Balanced Scorecard implementation is:‎
选项：
A: poor scorecard design.
B: a poor organizational process for development and implementation.
C: too few scorecard measures.
D:  too many financial perspective measures.
答案: 【 a poor organizational process for development and implementation.】

Test- Lesson 10.2

1、单选题：
‏​Read the information and answer the following 5 questions.‏​Larry’s Lawn Service provides lawn care in a planned community where all lawns are approximately the same size. At the end of May, Larry prepared his June budget based on mowing 500 lawns. Since all of the lawns are similar in size, Larry felt that the number of lawns mowed in a month would be the best way to measure overall activity for his business. At the end of June, Larry actually mowed 600 lawns.‏​ ‏​flexible budget format for Larry’s Lawn Service‏​Number of lawns(Q)  Revenue/Cost Fomulas‏​Revenue               75Q‏​Expenses‏​  Wages and Salaries    5000+30Q‏​  Gasoline and supplies   9Q‏​  Equipment maintenance 3Q ‏​  Office and Shop Utilities 1000‏​  Office and shop rent     2000‏​  Equipment Depreciation   2500‏​  Insurance            1000‏‏‏What should the total wages and salaries cost be in a flexible budget for 600 lawns?‏
选项：
A: $18,000
B: $20,000
C: $23,000
D: $25,000
答案: 【 $23,000】

2、单选题：
What should the revenue be in a flexible budget for 600 lawns?‌
选项：
A: $41,250
B: $45,000  
C: $48,750
D: $52,500
答案: 【 $45,000  】

3、单选题：
What should the total expenses be in a flexible budget for 600?‎
选项：
A: $34,600
B: $36,200
C: $36,700
D: $38,200
答案: 【 $36,700】

4、单选题：
What should the net operating income be in a flexible budget for 600 lawns?‏
选项：
A: $6,650
B: $8,300
C: $10,550
D: $11,600
答案: 【 $8,300】

5、单选题：
‌What is the net operating income activity variance for Larry’s if planned number of lawn is 500, while actually 600 lawns were mowed?‌
选项：
A: 1,200 F
B: 1,650 F
C: 3,300 F
D: 3,500 F
答案: 【 3,300 F】

6、判断题：
‌If the actual level of activity differs from what was planned, it would be misleading to evaluate performance by comparing actual costs to the static, unchanged planning budget. ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

7、判断题：
​A flexible is suitable for planning and is valid for only the planned level of activity.‎
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‍To flex a budget, total variable costs change in direct proportion to changes in activity, while total fixed costs remain unchanged within a specified activity range. ‎
选项：
A: 正确
B: 错误
答案: 【 正确】

9、判断题：
‏Flexible budgets help managers control costs and improve performance evaluation ‍
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
‎Revenue variances are labeled unfavorable when actual revenues exceed budgeted revenues, and they are labeled favorable when actual revenues are less than budgeted revenues.‏
选项：
A: 正确
B: 错误
答案: 【 错误】

11、判断题：
‌Part of the discrepancy between the budgeted net operating income and the actual net operating income, which is because the actual level of activity is higher than the planned activity, is called activity variance.‎
选项：
A: 正确
B: 错误
答案: 【 正确】

12、判断题：
‍An activity variance arises solely due to the difference in the level of activity included in the planning budget and the actual level of activity. ‎
选项：
A: 正确
B: 错误
答案: 【 正确】

13、判断题：
‌The fixed costs in the flexible budget are the same as the planning budget because they do not change in response to changes in the activity level within the relevant range. ‌
选项：
A: 正确
B: 错误
答案: 【 正确】

14、判断题：
‍An activity variance is the difference between what the total revenue should have been, given the actual level of activity for the period, and the actual total revenue.​
选项：
A: 正确
B: 错误
答案: 【 错误】

15、判断题：
‌flexible budget allows us to isolate activity variances and revenue and spending variances.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

Test-Lesson 10.1

1、单选题：
‍Which of the following statement is not true?‏
选项：
A: The master budget consists of a number of separate but interdependent budgets that formally lay out the company’s sales, production, and financial goals.
B: The master budget culminates in a cash budget, a budgeted income statement, and a budgeted balance sheet.
C: The first step of budgeting for any type of organizations in any industry is to budget for the operation process.
D: Although operational budgets are adapted according to the industries, the preparation for budgeted income statement, cash and balance sheet are very similar.
答案: 【 The first step of budgeting for any type of organizations in any industry is to budget for the operation process.】

2、单选题：
​Which of the following is not true about operational budget? ‌
选项：
A: Budget sales equal budgeted selling price multiplied with budgeted sales in units.
B: After we have budgeted our sales, we must make sure the production budget is adequate to meet the forecasted sales and to provide for the desired ending inventory.
C: Desired ending inventory in last month becomes beginning inventory in this month
D: The first step in preparing the production budget is to prepare Direct Materials Budget
答案: 【 The first step in preparing the production budget is to prepare Direct Materials Budget】

3、单选题：
‎Which of the following types of manufacturing costs are not included in the overhead budget? ‏
选项：
A: Supervision and maintenance costs
B: Direct labour and direct materials costs
C: Electricity costs
D: Amortization and indirect labour costs
答案: 【 Direct labour and direct materials costs】

4、单选题：
‎Read the information and answer the following three questions.‏‎‏Silifone Manufacturing Company has the following sales budget:‏Month   (in €000)‏January                                                         500‏February                                                       400‏March                                                           550‏April                                                             450‏May                                                              500‏June                              &nbsp