Chapter 1 Managerial Accounting and the Business Environment(管理会计概论)

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:
‎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

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:
‍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

Chapter 2 Cost Concepts(成本分类)

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