第一章測試1【單選題】(2分)Whichofthefollowingmanagementresponsibilitiesofteninvolvesevaluatingtheresultsofoperationsagainstthebudget?（）A.PlanningB.ControllingC.NoneoftheallD.Directing2【單選題】(2分)Managerialaccountingdiffersfromfinancialaccountinginthatmanagerialaccounting（）A.isrequiredbyGenerallyAcceptedAccountingPrinciples(GAAP).B.emphasizesdatarelevanceoverdataobjectivityC.isusedprimarilybyexternaldecisionmakersD.tendstoreportonthecompanyasawholeratherthansegmentsofthecompany.3【單選題】(2分)Whichofthefollowingcorporatepositionsisresponsibleforgeneralfinancialaccounting,managerialaccounting,andtaxreporting?（）A.ControllerB.TreasurerC.Chiefoperatingofficer(COO)D.Internalaudit4【單選題】(2分)Ofthefollowingskills,whichareneededbytoday'smanagementaccountants?（）A.StrategicthinkingB.AllchoicesarecorrectC.CostmanagementD.Decisionanalysis5【單選題】(2分)Whichofthefollowingprofessionalstandardsrequiresmanagementaccountantstocontinuallydeveloptheirknowledgeandskills?（）A.CompetenceB.IntegrityC.CredibilityD.Confidentiality6【判斷題】(2分)Criticalthinkingcanbeimprovedbyaskingyourselfaseriesofquestionsaboutanyissueorproblemyouencounter.Thesequestions,forexample,include:Whatistheobjective?WhatdatawillIneed?WhatassumptionsamImaking?Ismyconclusionlogical?.（）A.對B.錯7【單選題】(2分)Whichofthefollowingrequiresthecompany'sCEOandCFOtoassumeresponsibilityforthecompany'sfinancialstatementsanddisclosures?（）A.Sarbanes-OxleyActof2002(SOX)B.LeanoperationsC.EnterpriseResourcePlanning(ERP)D.InstituteofManagementAccountants(IMA)8【單選題】(2分)Whichofthefollowingisfalse?（）A.Globalizationhasincreasedthenecessityformoredetailedandaccuratecostinformation.B.Leanoperationsisaphilosophyandbusinessstrategyofoperatingwithoutwaste.C.Thetriplebottomlinefocusesonthreeitems:netincome,netassets,andreturnoninvestment.D.ERPsystemsintegrateinformationfromallcompanyfunctionsintoacentralizeddatawarehouse.9【單選題】(2分)Allofthefollowingarebusinesstrendsaffectingmanagementaccounting（）A.AllchoicesarecorrectB.sustainability.C.shiftingeconomy.D.bigdata.10【多選題】(2分)WhichTWOofthefollowingstatementsaboutmanagementaccountinginformationaretrue?（）A.Theymayincludenon-financialinformationB.TheyarerequiredbylawtobeproducedC.TheyareforusebypartiesexternaltotheorganizationD.Theyareusedtoaidplanning第二章測試1【多選題】(2分)Whichofthefollowingcostsaretreatedasproductcostsbyamerchandisingcompany,suchasWalmart?（）A.CostofimportdutiespaidonmerchandisepurchasedfromoverseassuppliersB.Costofdesigningandoperatingthecompany'swebsiteC.CostofshippingmerchandisetothestoreD.Costofmerchandisepurchasedforresale2【判斷題】(2分)

Ralph'sSportingGoodsisamerchandisingcompany,giventhefollowinginformation,theCostofGoodsSoldis417,000()A.錯B.對3【單選題】(2分)Whichofthefollowingtypesofcompanieswouldhaveworkinprocessinventory?（）A.ManufacturingB.ServiceC.MerchandisingD.Allchoicesarecorrect4【單選題】(2分)Whichofthefollowingisnotanactivityinthevaluechain?()A.CustomerServiceB.AdministrationC.DesignD.Marketing5【單選題】(2分)Acostthatcanbetracedtoacostobjectisknownasa()A.periodcost.B.directcost.C.productcost.D.indirectcost.6【單選題】(2分)Conversioncostsconsistof()A.directmaterials,directlabor,andmanufacturingoverhead.B.directlaborandmanufacturingoverheadC.directmaterialsanddirectlaborD.directmaterialsandmanufacturingoverhead7【多選題】(2分)Whichofthefollowingispartofmanufacturingoverhead?()A.Indirectlabor,suchasplantforkliftoperators'wagesB.Otherindirectmanufacturingcosts,suchasplantutilities.C.Periodcosts,suchasdepreciationonofficecomputersD.Indirectmaterials,suchasmachinelubricants8【判斷題】(2分)Theaveragecostperunitcanbeusedforpredictingtotalcostsatmanydifferentoutputlevels（）A.對B.錯9【判斷題】(2分)Sunkcostsaregenerallyrelevanttodecisions（）A.對B.錯10【單選題】(2分)WhichofthefollowingtypesofcompanieswillalwayshavetheCostofGoodsSoldaccountontheirincomestatements?（）A.ServiceandmerchandisingcompaniesB.MerchandisingandmanufacturingcompaniesC.Service,merchandising,andmanufacturingcompaniesD.Serviceandmanufacturingcompanies第三章測試1【單選題】(2分)Forwhichofthefollowingwouldjobcostingnotbeappropriate?（）A.ElectricianB.LawfirmC.Manufacturerofcustom-orderedproductionequipmentD.Manufacturerofmass-producedbeverages2【多選題】(2分)Assumingtheamountofmanufacturingoverheadover-allocationorunder-allocationismaterial,whichaccountisadjustedattheendoftheperiod?（）A.FinishedgoodsInventoryB.SalesRevenueC.WorkinProcessInventoryD.CostofGoodsSold3【單選題】(2分)Wheneverdirectmaterial,directlabor,andmanufacturingoverheadarerecordedonajobcostrecord,anassociatedjournalentryismadetodebitwhichofthefollowingaccounts?（）A.SalesRevenueB.WorkinProcessInventoryC.CostofGoodsSoldD.FinishedGoodsInventory4【單選題】(2分)Whenajobiscompleted,thetotalcostofmanufacturingthejobshouldbemovedtowhichofthefollowinggeneralledgeraccounts?（）A.CostofGoodsSoldB.WorkinProcessInventoryC.SalesRevenueD.FinishedGoodsInventory5【判斷題】(2分)Whenusingjobcostingataservicefirm,professionallaborcostwouldbeconsideredanindirectcostofservingtheclient.（）A.對B.錯6【單選題】(2分)Acompanycalculatesthepricesofjobsbyaddingoverheadstotheprimecostandadding30%tototalcostsasaprofitmargin.JobnumberY256wassoldfor$1,690andincurredoverheadsof$694.Whatwastheprimecostofthejob?（）A.$606B.$996C.$1,300D.$4897【多選題】(2分)Whichofthefollowingis/arecharacteristicsofjobcosting?（）A.Workundertakenonthecustomer'spremisesB.Customer-drivenproductionC.CompleteproductionpossiblewithinasingleaccountingperiodD.Homogeneousproducts8【單選題】(2分)

Thefollowinginformationrelatestojob2468,whichisbeingcarriedoutbyABCompanytomeetacustomer'sorder.Whatisthesellingpricetothecustomerforjob2468?（）A.$16,250B.$17,333C.$19,500D.$20,8009【單選題】(2分)Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedataforaperiodare:

WhatoverheadshouldbeaddedtojobnumberCC20fortheperiod?()A.$126,000B.$69,290C.$72,761D.$65,15710【單選題】(2分)Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedataforaperiodare:

JobnumberBB15wascompletedanddeliveredduringtheperiod.Whatwastheapproximatevalueofclosingwork-in-progressattheendoftheperiod?()A.$58,575B.$101,675C.$217,323D.$227,675第四章測試1【判斷題】(2分)Activity-BasedCostingSystemfocusesonactivitiesasthefundamentalcostobjects.Thecostsofthoseactivitiesbecomebuildingblocksforcompilingtheindirectcostsofproducts,services,andcustomers.（）A.錯B.對2【判斷題】(2分)Non-Value-AddedActivitiesneitherenhancethecustomer'simageoftheproductorservicenorprovideacompetitiveadvantage;alsoknownaswasteactivities（）A.錯B.對3【單選題】(2分)Costdistortionismorelikelytooccurwhen（）A.acompanymanufacturesonetypeofproductB.allproductsrequirethesameamountandtypeofprocessingactivitiesC.departmentsincurdifferenttypesofoverheadandtheproductsorjobsusethedepartmentstoadifferentextentD.acompanyusesdepartmentaloverheadratesratherthanasingleplantwideoverheadrate4【單選題】(2分)Activitiesincurredregardlessofhowmanyunits,batches,orproductsareproducedarecalled:()A.unit-levelactivitiesB.batch-levelactivitiesC.facility-levelactivitiesD.product-levelactivities5【單選題】(2分)TheWallistonGroup(WG)providestaxadvicetomultinationalfirms.WGchargesclientsfor(a)directprofessionaltime(atanhourlyrate)and(b)supportservices(at30%ofthedirectprofessionalcostsbilled).ThethreeprofessionalsinWGandtheirratesperprofessionalhourareasfollows:

WGhasjustpreparedtheMay2020billsfortwoclients.Thehoursofprofessionaltimespentoneachclientareasfollows:

WhatamountsdidWGbilltoSanAntonioDominionforMay2020()A.$17,333B.$20,800C.$28,132D.$21,6406【單選題】(2分)AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvariablemanufacturingoverheadis$308,600.Therearethreemaindepartmentsthatconsumeoverheadresources:design,production,andengineering.Interviewswiththedepartmentpersonnelandexaminationoftimerecordsyieldthefollowingdetailedinformation:

IfAPusesthesimplecostingsystemthatusesmachine-hoursastheallocationbasetoallocatevariablemanufacturingoverheadtoitsthreecustomers,themanufacturingoverheadallocatedtoUnitedMotoris:()A.$216,020B.$83,322C.$20,800D.$9,2587【單選題】(2分)AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvariablemanufacturingoverheadis$308,600.Therearethreemaindepartmentsthatconsumeoverheadresources:design,production,andengineering.Interviewswiththedepartmentpersonnelandexaminationoftimerecordsyieldthefollowingdetailedinformation:

IfAPallocatesvariablemanufacturingoverheadtoeachcustomerin2014usingdepartment-basedmanufacturingoverheadrates,themanufacturingoverheadallocatedtoUnitedMotoris:()A.$23,800B.$21,800C.$192,800D.$92,0008【多選題】(2分)ThepotentialbenefitsofABC/ABMaregenerallyhigherforcompaniesthat()A.produceoneproduct.B.Allormostindirectcostsareidentifiedasoutputunit–levelcosts,batch-levelcosts,product-sustainingcosts,orfacility-sustainingcosts.C.SignificantamountsofindirectcostsareallocatedusingonlyoneortwocostpoolsD.Productsthatacompanyiswell-suitedtomakeandsellshowsmallprofits9【判斷題】(2分)Product-sustainingcosts(service-sustainingcosts)arethecostsofactivitiesundertakentosupportindividualproductsorservicesregardlessofthenumberofunitsorbatchesinwhichtheunitsareproduced.()A.錯B.對10【判斷題】(2分)Acosthierarchycategorizesvariousactivitycostpoolsonthebasisofthedifferenttypesofcostdrivers,cost-allocationbases,ordifferentdegreesofdifficultyindeterminingcause-and-effect(orbenefits-received)relationships.()A.對B.錯第五章測試1【單選題】(2分)Whichoneofthefollowingstatementsisincorrect?()A.Inprocesscosting,butnotjobcosting,thecostofnormallosswillbeincorporatedintonormalproductcostsB.Injobcosting,thedirectcostofajobcanbeascertainedfrommaterialsrequisitionsnotesandjobticketsortimesheetsC.Inprocesscosting,informationisneededaboutworkpassingthroughaprocessandworkremainingineachprocessD.Jobcostsarecollectedseparately,whereasprocesscostsareaverages2【單選題】(2分)Equivalentunitsexpress（）A.Theamountofworkachievable,atstandardefficiencylevels,inanhourB.theamountofworkdoneduringaperiodintermsoffullycompletedunitsofoutput.C.AunitofproductinrelationtowhichcostsareascertainedD.Aunitofoutputwhichisidenticaltoallothersmanufacturedinthesameprocess3【單選題】(2分)ProcessBhadnoopeninginventory.13,500unitsofrawmaterialweretransferredinat$4.50perunit.Additionalmaterialat$1.25perunitwasaddedinprocess.Labourandoverheadswere$6.25percompletedunitand$2.50perunitincomplete.If11,750completedunitsweretransferredout,whatwastheclosinginventoryinProcessB?()A.$6,562.50B.$12,250.00C.$14,437.50D.$25,375.004【單選題】(2分)Dairymaidmakesorganicyogurt.Theonlyingredients,milkandbacteriacultures,areaddedattheverybeginningofthefermentationprocess.Atmonthend,Dairymaidhas100,000cupsofyogurtthatareonly25%ofthewaythroughthefermentationprocess.Theequivalentunitsofdirectmaterialsinendingworkinprocessare()A.25,000cupsB.100,000cupsC.125,000cupsD.120,000cups5【單選題】(2分)Whichofthefollowingisfalseconcerningprocesscosting?()A.Itiswellsuitedforacompanywhoseproductsareindistinguishablefromeachother.B.ItusesmultipleWIPaccounts,oneforeachprocessingdepartment.C.Itaccumulatesproductioncostsbyactivities.D.Ittransferscostsfromoneprocessingdepartmenttothenext.6【單選題】(2分)Conversioncostsconsistof()A.directmaterials+directlabor+manufacturingoverheadB.directlabor+manufacturingoverheadC.directmaterials+manufacturingoverheadD.directmaterials+directlabor7【判斷題】(2分)ThejournalentryneededtorecorddirectlaborusedbutunpaidintheFinishingDepartmentduringthemonthwouldbeDebitFinishedGoodsInventory;CreditWagesPayable()A.錯B.對8【判斷題】(2分)

Thedistinctionbetweenjobcostingandprocesscostingcanbesummarizedas()A.錯B.對9【判斷題】(2分)Theweighted-averagemethodcomputesunitcostsbydividingtotalcostsintheWorkinProcessaccountbytotalequivalentunitscompletedtodateandassignsthisaveragecosttounitscompletedandtounitsinendingwork-in-processinventory.（）A.錯B.對10【判斷題】(2分)Operatingincomecandiffermateriallybetweentheweighted-averagemethodandthefirst-in,first-outmethodwhen(1)directmaterialorconversioncostperequivalentunitvariessignificantlyfromperiodtoperiodand(2)physical-inventorylevelsofworkinprocessarelargeinrelationtothetotalnumberofunitstransferredoutoftheprocess.()A.對B.錯第六章測試1【單選題】(2分)Variablecostsareconventionallydeemedto()A.beconstantperunitofoutputB.vary,intotal,fromperiodtoperiodwhenproductionisconstantC.varyperunitofoutputasproductionvolumechangesD.beconstantintotalwhenproductionvolumechanges2【單選題】(2分)

Thefollowingisagraphofcostagainstlevelofactivity.Towhichoneofthefollowingcostsdoesthegraphcorrespond?（）A.BonuspaymenttoemployeeswhenproductionreachesacertainlevelB.Salesman'scommissionspayableperunituptoamaximumamountofcommissionC.Bulkdiscountsonpurchases,thediscountbeinggivenonallunitspurchasedD.Electricitybillsmadeupofastandingchargeandavariablecharge3【單選題】(2分)Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Thislabourcostisbestdescribedas()A.AvariablecostB.AstepcostC.AfixedcostD.Asemi-variablecost4【單選題】(2分)

BCohasrecordedthefollowingdatainthetwomostrecentperiods.Whatisthebestestimateofthecompany'sfixedcostsperperiod?()A.$4,800B.$13,200C.$5,100D.$13,5005【單選題】(2分)

AccordingtothefollowingEXHIBIT,thefixedcostis()A.14538.05B.8053.744C.11898.3624D.-11973.166【判斷題】(2分)

Underabsorptioncostingandvariablecosting,thecalculationofproductcostscanbesummarizedas()A.對B.錯7【多選題】(2分)Whyisvariablecostingoftenusedforinternalmanagementpurposes?()A.VariablecostingandthecontributionmarginincomestatementhelpmanagerseasilypredictthecostofoperatingatdifferentvolumeswithintherelevantrangeB.Variablecostingdoesnotgivemanagersincentivestobuildupunnecessaryinventory.C.VariablecostinghelpsmanagerswithdecisionmakingbecauseitallowsthemtoeasilyseethecostofmakingonemoreunitofproductD.Variablecostingisusefultodiscloseinformationtooutsidestakeholders8【判斷題】(2分)CommittedFixedCostsarefixedcoststhatarelockedinbecauseofpreviousmanagementdecisions;managementhaslittleornocontroloverthesecostsintheshortrun.()A.錯B.對9【單選題】(2分)Whichofthefollowingisfalse?()A.Theoperatingincomeofmanufacturerswillalwaysbethesame,regardlessofwhethervariableorabsorptioncostingisusedB.ThecontributionmarginisequaltosalesrevenueminusvariableexpensesC.AcontributionmarginincomestatementisorganizedbycostbehaviorD.Underabsorptioncosting,thefluctuationofinventorylevelswillimpactoperatingincome,regardlessofsalesrevenue.10【單選題】(2分)Whichofthefollowingisfalse?()A.Datapointsfallinginalinearpatternsuggestaweakrelationshipbetweencostandvolume.B.ScatterplotsshouldbepreparedtohelpidentifyoutliersC.Whenperformingaccountanalysis,managersusetheirjudgmenttoclassifycostbehaviorD.Whencreatingascatterplot,volumeshouldbeplottedonthex-axiswhilecostshouldbeplottedonthey-axis第七章測試1【單選題】(2分)Acompanymakesasingleproductandincursfixedcostsof$30,000permonth.Variablecostperunitis$5andeachunitsellsfor$15.Monthlysalesdemandis7,000units.Thebreakevenpointintermsofmonthlysalesunitsis:（）A.3,000unitsB.2,000unitsC.4,000unitsD.6,000units2【單選題】(2分)Acompanymanufacturesasingleproductforwhichcostandsellingpricedataareasfollows.

Themarginofsafety,expressedasapercentageofbudgetedmonthlysales,is:()A.125%B.25%C.73%D.20%3【單選題】(2分)Asingleproductcompanyhasacontributiontosalesratioof40%.Fixedcostsamountto$90,000perannum.Thenumberofunitsrequiredtobreakevenis:()A.150,000B.36,000C.225,000D.impossibletocalculatewithoutfurtherinformation4【單選題】(2分)Acompany'sbreakevenpointis6,000unitsperannum.Thesellingpriceis$90perunitandthevariablecostis$40perunit.Whatarethecompany'sannualfixedcosts?()A.$240,000B.$120C.$540,000D.$300,0005【判斷題】(2分)Theoperatingleveragefactorindicatesthepercentagechangeinoperatingincomethatwilloccurfroma1%changeinvolume.Ittellsmanagershowsensitivethecompany'soperatingincomeistochangesinvolume.（）A.對B.錯6【判斷題】(2分)SensitivityAnalysisisa"what-if"techniquethataskswhatresultswillbeifactualpricesorcostschangeorifanunderlyingassumptionchanges.()A.錯B.對7【單選題】(2分)Whichofthefollowingisfalseregardingchoosingbetweentwocoststructures()A.TheindifferencepointisthepointwheretotalrevenuesequaltotalexpensesB.TheindifferencepointisthepointatwhichcostsundertwooptionsarethesameC.Choosetheloweroperatingleverageoptionwhensalesvolumeisexpectedtobelowerthantheindifferencepoint.D.Choosethehigheroperatingleverageoptionwhensalesvolumeisexpectedtobehigherthantheindifferencepoint8【單選題】(2分)Whichofthefollowingistrueregardingacompanythatoffersmorethanoneproduct?()A.IthasoneuniquebreakevenpointB.Thebreakevenpointisdependentonsalesmixassumptions.C.BreakevenshouldbefoundusingasimpleaveragecontributionmarginD.Breakevenshouldbefoundforeachproductindividually9【單選題】(2分)Acompanywithalowoperatingleverage()A.hasanequalproportionoffixedandvariablecosts.B.hasrelativelymorefixedcoststhanvariablecostsC.hasrelativelymorevariablecoststhanfixedcostsD.hasrelativelymoreriskthanacompanywithhighoperatingleverage10【判斷題】(2分)Contributionmarginisrevenuesminusallvariablecostswhereasgrossmarginisrevenuesminuscostofgoodssold.Contributionmarginmeasurestheriskofaloss,whereasgrossmarginmeasuresthecompetitivenessofaproduct.（）A.錯B.對第八章測試1【單選題】(2分)BaronCo.incursthefollowingcoststomake25,000switches:

Switchescanbepurchasedfor$8perswitch，andallvariablecostsand$10,000offixedcostscanbeeliminated,however,$50,000offixedcostsremain.BaronCo.should()A.impossibletomakeoutsourcingdecisionwithoutfurtherinformationB.makeswitchesORpurchaseswitcheshasthesameeffectonoperatingincomeC.makeswitchesD.purchaseswitches2【單選題】(2分)ThefollowingdatarelatetotheSuper.

Thecapitalinvestedinmanufacturinganddistributing9,530unitsoftheSuperperannumisestimatedtobe$36,200.Iftherequiredannualrateofreturnoncapitalinvestedineachproductis14%,thesellingpriceperunitoftheSuperis,tothenearest$0.01:()A.$163.91B.$144.31C.$152.61D.$133.663【單選題】(2分)EssCompanymanufacturesfourproductsbutnextmonththereislikelytobeashortageoflabour.Thefollowinginformationisavailable.

Whatordershouldtheproductsbemadein,inordertomaximizeprofits?()A.T,S,Q,RB.R,Q,S,TC.S,T,R,QD.Q,R,S,T4【多選題】(2分)ThecharacteristicsofPrice-Takerscanbesummarizedas()A.ProductlacksuniquenessB.NotabrandnameC.HeavycompetitionD.Pricingapproachemphasizestargetcosting5【多選題】(2分)ThecharacteristicsofPrice-Setterscanbesummarizedas()A.ProductisbrandedB.LesscompetitionC.ProductismoreuniqueD.Pricingapproachemphasizescost-pluspricing6【判斷題】(2分)Relevantinformationhastwocharacteristics:(1)Itpertainstothefuture.(2)Itdiffersbetweenalternatives.（）A.對B.錯7【多選題】(2分)ConsiderationsforDiscontinuingProducts,Departments,orStoresinclude()A.Arethereanyfixedcoststhatcanbeavoidedifwediscontinuetheproduct?B.Whatcouldwedowiththefreedcapacity?C.Doestheproductprovideapositivecontributionmargin?D.Willdiscontinuingtheproductaffectsalesofthecompany'sotherproducts?8【單選題】(2分)Inmaking"sellasis"decisions,companiesshouldconsiderallofthefollowingEXCEPTfor:()A.Incrementalcoststhatwouldbeincurredbyprocessingfurther.B.Incrementalrevenuesthatwouldbeearnedbyprocessingfurther.C.Costsincurreduptothe"sellasis"decisionpoint.D.Alloftheaboveshouldbeconsidered..9【單選題】(2分)Theformulaforarrivingattargetcostiswhichofthefollowing?()A.RevenueminusvariablecostB.CostminusactualprofitC.Revenueminusactualprofit.D.Revenueminusdesiredprofit10【單選題】(2分)Keystomakingshort-termdecisionsincludewhichofthefollowing?()A.Focusingonrelevantrevenues,costs,andprofitsB.NoneoftheallC.UsingacontributionmarginapproachthatseparatesvariablecostsfromfixedcostsD.Bothoftheabove第九章測試1【判斷題】(2分)Flexiblebudgetingisthecalculationofthequantityandcostofinputsthatshouldhavebeenconsumedgiventheachievedlevelofproduction.()A.錯B.對2【多選題】(2分)Theadvantagesoftheuseofbudgetsinamanagementcontrolsysteminclude()A.Limitunauthorizedexpenditures.B.Forcemanagementplanning.C.Promotecommunicationandcoordinationwithintheorganization.D.Provideperformancecriteria.3【單選題】(2分)Inthebudgetingandplanningprocessforafirm,whichoneofthefollowingshouldbecompletedfirst()A.Costmanagementplan.B.Salesbudget.C.Strategicplan.D.Financialbudget.4【單選題】(2分)Whichoneofthefollowingbestdescribestheroleoftopmanagementinthebudgetingprocess?Topmanagement（）A.Lacksthedetailedknowledgeofthedailyoperationsandshouldlimittheirinvolvement.B.Needstoseparatethebudgetingprocessandthebusinessplanningprocessintotwoseparateprocesses.C.Needstobeinvolved,includingusingthebudgetprocesstocommunicategoals.D.Shouldbeinvolvedonlyintheapprovalprocess.5【判斷題】(2分)Budgetaryslackdescribesthesituationinwhichamanagerintentionallyover-budgetsexpensesorunder-budgetsrevenue.()A.對B.錯6【單選題】(2分)Whichofthefollowingbudgetsmustbepreparedfirst,asitservesasabasisformostotherbudgets?（）A.ProductionbudgetB.CashbudgetC.OperatingexpensesbudgetD.Salesbudget7【單選題】(2分)Inpreparingacorporatemasterbudget,whichoneofthefollowingismostlikelytobepreparedlast?（）A.ProductionbudgetB.CashbudgetC.CostofgoodssoldbudgetD.Salesbudget8【單選題】(2分)BarnesCorporationexpectedtosell150,000boardgamesduringthemonthofNovember,andthecompany'smasterbudgetcontainedthefollowingdatarelatedtothesaleandproductionofthesegames:

ActualsalesduringNovemberwere180,000games.Usingaflexiblebudget,thecompanyexpectstheoperatingincomeforthemonthofNovembertobe()A.$225,000B.$420,000C.$270,000D.$510,0009【單選題】(2分)Theoperatingbudgetsculminateinthebudgeted()A.incomestatementB.balancesheetC.statementofcashflows.D.statementofowners'equity10【單選題】(2分)DeBergCompanyhasdevelopedsalesprojectionsforthecalendaryear.

Normalcashcollectionexperiencehasbeenthat50%ofsalesarecollectedduringthemonthofsaleand45%inthemonthfollowingsale.Theremaining5%ofsalesisnevercollected.DeBerg'sbudgetedcashcollectionsforthethirdcalendarquarterare()A.$450,000B.$414,000C.$427,500D.$422,500第十章測試1【判斷題】(2分)Unfavorablevariancesshouldalwaysbeinterpretedas"badnews"forthecompany.()A.對B.錯2【多選題】(2分)Whichofthefollowingareadvantagesofdecentralization?()A.UseofexpertknowledgeB.Freestopmanagement'stimeC.ImprovedcustomerrelationsD.Achievinggoalcongruence3【單選題】(2分)Intermsofresponsibilitycenters,alargecorporatedivisionwouldbeconsidereda(n)()A.costcenterB.profitcenterC.investmentcenter.D.revenuecenter4【單選題】(2分)"Numberofnewproductsdeveloped"wouldbeakeyperformanceindicator(KPI)forwhichofthefourbalancedscorecardperspectives?()A.FinancialB.CustomerC.LearningandgrowthD.Internalbusiness5【單選題】(2分)"Hoursofemployeetraining"wouldbeakeyperformanceindicator(KPI)forwhichofthefourbalancedscorecardperspectives?()A.InternalbusinessB.FinancialC.LearningandgrowthD.Customer6【單選題】(2分)Thebasicpurposeofaresponsibilityaccountingsystemis()A.Motivation.B.Authority.C.Varianceanalysis.D.Budgeting.7【單選題】(2分)ListedbelowisselectedfinancialinformationfortheWesternDivisionoftheHanselCompanyforlast

year.

IfHanseltreatstheWesternDivisionasaninvestmentcenterforperformancemeasurementpurposes,what

isthebefore-taxreturnoninvestment(ROI)forlastyear?（）A.19.79%B.16.67%C.34.78%D.22.54%8【單選題】(2分)Theimputedinterestrateusedintheresidualincomeapproachtoperformanceevaluationcanbestbedescribedasthe（）A.Historicalweighted-averagecostofcapitalforthecompany.B.Averagereturnoninvestmentsforthecompanyoverthelastseveralyears.C.Averagelendingratefortheyearbeingevaluated.D.Targetreturnoninvestmentsetbythecompany'smanagement.9【判斷題】(2分)Managerialperformancecanbemeasuredinmanydifferentways,includingreturnoninvestment(ROl)andresidualincome.AgoodreasonforusingresidualincomeinsteadofROlisthatgoalcongruenceismorelikelytobepromotedbyusingresidualincome.()A.對B.錯10【單選題】(2分)Alimitationoftransferpricesbasedonactualcostisthatthey（）A.Mustbeadjustedbysomemarkup.B.Canleadtosub-optimaldecisionsforthecompanyasawhole.C.Chargeinefficienciestothedepartmentthatistransferringthegoods.D.Lackclarityandadministrativeconvenience.第十一章測試1【單選題】(2分)Whichofthefollowingistrue?（）A.IdealstandardsarebasedoncurrentlyattainableconditionsB.Standardsshouldneverbeupdated.C.PracticalstandardsarebasedonidealconditionsD.Astandardcostisthebudgetedcostforoneunit2【單選題】(2分)Whichofthefollowingisnotanadvantageofusingstandardcosts?()A.StandardscancauseunintendedbehavioralconsequencesB.Standardscansimplifybookkeeping.C.StandardsserveascostbenchmarksD.Standardsareusefulforbudgeting3【單選題】(2分)Whichofthefollowingisnottrueaboutstandardcostingsystems?()A.Astandardcostincomestatementshowscostofgoodssoldatstandard,alongwithallofthevariancesneededtoadjustcostofgoodssoldbacktoactual.B.Attheendoftheperiod,thevariancesareclosedtotheSalesRevenueaccountC.EachtypeofvariancehasitsowngeneralledgeraccountD.Standardcostsareusedtorecordthemanufacturingcostsenteredintotheinventoryaccounts4【判斷題】(2分)Forthefixedoverheadvolumevariance,ifproductionvolumeisgreaterthanoriginallyanticipated,thevariancewillbeunfavorable.（）A.對B.錯5【判斷題】(2分)Fixedoverheadbudgetvarianceisthedifferencebetweenactualfixedoverheadandbudgetedfixedoverhead.（）A.對B.錯6【單選題】(2分)DolphinCeramicsproduceslargeplanterstobeusedinurbanlandscapingprojects.Aspecialearthclayisusedtomaketheplanters.Thestandardquantityofclayusedforeachplanteris24pounds.Dolphinusesastandardcostof$2.00perpoundofclay.Dolphinproduced3,125plantersinMay.Inthatmonth,78,125poundsofclaywerepurchasedandusedatthetotalcostof$150,000.Thedirectmaterialquantityvarianceis()A.$6200favorablevaria