第一章 单元测试
1、单选题：Which of the following management responsibilities often involves evaluating the results of operations against the budget? （）
A:Controlling
B:None of the all
C:Directing
D:Planning
正确答案:【Controlling
】
2、单选题：Managerial accounting differs from financial accounting in that managerial accounting （）
A:tends to report on the company as a whole rather than segments of the company.
B:is used primarily by external decision makers
C:is required by Generally Accepted Accounting Principles (GAAP).
D:emphasizes data relevance over data objectivity
正确答案:【emphasizes data relevance over data objectivity
】
3、单选题：Which of the following corporate positions is responsible for general financial accounting, managerial accounting, and tax reporting? （）
A:Controller
B:Treasurer
C:Chief operating officer (COO)
D:Internal audit
正确答案:【Controller
】
4、单选题：Of the following skills, which are needed by today’s management accountants? （）
A:Cost management
B:All choices are correct
C:Decision analysis
D:Strategic thinking
正确答案:【All choices are correct】
5、单选题：Which of the following professional standards requires management accountants to continually develop their knowledge and skills? （）
A:Credibility
B:Competence
C:Confidentiality
D:Integrity
正确答案:【Competence
】
6、判断题：Critical thinking can be improved by asking yourself a series of questions about any issue or problem you encounter. These questions, for example, include: What is the objective? What data will I need? What assumptions am I making? Is my conclusion logical? .（）
A:错
B:对
正确答案:【对】
7、单选题：Which of the following requires the company’s CEO and CFO to assume responsibility for the company’s financial statements and disclosures? （）
A:
Sarbanes-Oxley Act of 2002 (SOX)
B:Enterprise Resource Planning (ERP)
C:Lean operations
D:
Institute of Management Accountants (IMA)
正确答案:【
Sarbanes-Oxley Act of 2002 (SOX)
】
8、单选题：Which of the following is false? （）
A:The triple bottom line focuses on three items: net income, net assets, and return on investment .
B:ERP systems integrate information from all company functions into a centralized data warehouse.
C:Lean operations is a philosophy and business strategy of operating without waste .
D:Globalization has increased the necessity for more detailed and accurate cost information .
正确答案:【The triple bottom line focuses on three items: net income, net assets, and return on investment .
】
9、单选题：All of the following are business trends affecting management accounting （）
A:big data .
B:sustainability .
C:shifting economy.
D:All choices are correct
正确答案:【All choices are correct】
10、多选题：Which TWO of the following statements about management accounting information are true?（）
A:They are required by law to be produced
B:They are used to aid planning
C:They are for use by parties external to the organization
D:They may include non-financial information
正确答案:【They are used to aid planning
;They may include non-financial information
】
第二章 单元测试
1、多选题：Which of the following costs are treated as product costs by a merchandising company, such as Walmart? （）
A:Cost of shipping merchandise to the store
B:Cost of merchandise purchased for resale
C:Cost of designing and operating the company’s website
D:Cost of import duties paid on merchandise purchased from overseas suppliers
正确答案:【Cost of shipping merchandise to the store
;Cost of merchandise purchased for resale
;Cost of import duties paid on merchandise purchased from overseas suppliers
】
2、判断题：
Ralph’s Sporting Goods is a merchandising company, given the following information, the Cost of Goods Sold is 417,000 ( )
A:对
B:错
正确答案:【对】
3、单选题：Which of the following types of companies would have work in process inventory? （）
A:Service
B:Merchandising
C:Manufacturing
D:All choices are correct
正确答案:【Manufacturing
】
4、单选题：Which of the following is not an activity in the value chain? ( )
A:Design
B:Marketing
C:Administration
D:Customer Service
正确答案:【Administration
】
5、单选题：A cost that can be traced to a cost object is known as a ( )
A:period cost .
B:indirect cost .
C:direct cost .
D:product cost .
正确答案:【direct cost .
】
6、单选题：Conversion costs consist of ( )
A:direct labor and manufacturing overhead
B:direct materials and manufacturing overhead
C:direct materials, direct labor, and manufacturing overhead .
D:direct materials and direct labor
正确答案:【direct labor and manufacturing overhead
】
7、多选题：Which of the following is part of manufacturing overhead? ( )
A:Period costs, such as depreciation on office computers
B:Other indirect manufacturing costs, such as plant utilities .
C:Indirect materials, such as machine lubricants
D:Indirect labor, such as plant forklift operators’ wages
正确答案:【Other indirect manufacturing costs, such as plant utilities .
;Indirect materials, such as machine lubricants
;Indirect labor, such as plant forklift operators’ wages
】
8、判断题：The average cost per unit can be used for predicting total costs at many different output levels （）
A:错
B:对
正确答案:【错】
9、判断题：Sunk costs are generally relevant to decisions （）
A:错
B:对
正确答案:【错】
10、单选题：Which of the following types of companies will always have the Cost of Goods Sold account on their income statements? （）
A:Service and manufacturing companies
B:Service, merchandising, and manufacturing companies
C:Service and merchandising companies
D:Merchandising and manufacturing companies
正确答案:【Merchandising and manufacturing companies
】
第三章 单元测试
1、单选题：For which of the following would job costing not be appropriate? （）
A:Manufacturer of custom-ordered production equipment
B:Law firm
C:Electrician
D:Manufacturer of mass-produced beverages
正确答案:【Manufacturer of mass-produced beverages
】
2、多选题：Assuming the amount of manufacturing overhead over-allocation or under-allocation is material, which account is adjusted at the end of the period? （）
A:Work in Process Inventory
B:Sales Revenue
C:Cost of Goods Sold
D:Finished goods Inventory
正确答案:【Work in Process Inventory
;Cost of Goods Sold
;Finished goods Inventory
】
3、单选题：Whenever direct material, direct labor, and manufacturing overhead are recorded on a job cost record, an associated journal entry is made to debit which of the following accounts? （）
A:Sales Revenue
B:Finished Goods Inventory
C:Work in Process Inventory
D:Cost of Goods Sold
正确答案:【Work in Process Inventory
】
4、单选题：When a job is completed, the total cost of manufacturing the job should be moved to which of the following general ledger accounts? （）
A:Cost of Goods Sold
B:Sales Revenue
C:Work in Process Inventory
D:Finished Goods Inventory
正确答案:【Finished Goods Inventory
】
5、判断题：When using job costing at a service firm, professional labor cost would be considered an indirect cost of serving the client. （）
A:错
B:对
正确答案:【错】
6、单选题：A company calculates the prices of jobs by adding overheads to the prime cost and adding 30% to total costs as a profit margin. Job number Y256 was sold for $1,690 and incurred overheads of $694. What was the prime cost of the job? （）
A:$489
B:$996
C:$1,300
D:$606
正确答案:【$606
】
7、多选题：Which of the following is/are characteristics of job costing? （）
A:Homogeneous products
B:Customer-driven production
C:Complete production possible within a single accounting period
D:Work undertaken on the customer’s premises
正确答案:【Customer-driven production
;Work undertaken on the customer’s premises
】
8、单选题：
The following information relates to job 2468, which is being carried out by AB Company to meet a customer’s order. What is the selling price to the customer for job 2468? （）
A:$20,800
B:$17,333
C:$16,250
D:$19,500
正确答案:【$19,500
】
9、单选题：A firm makes special assemblies to customers’ orders and uses job costing. The data for a period are:
What overhead should be added to job number CC20 for the period? ( )
A:$126,000
B:$69,290
C:$72,761
D:$65,157
正确答案:【$72,761
】
10、单选题：A firm makes special assemblies to customers’ orders and uses job costing. The data for a period are:
Job number BB15 was completed and delivered during the period. What was the approximate value of closing work-in-progress at the end of the period? ( )
A:$58,575
B:$217,323
C:$227,675
D:$101,675
正确答案:【$217,323
】
第四章 单元测试
1、判断题：Activity-Based Costing System focuses on activities as the fundamental cost objects. The costs of those activities become building blocks for compiling the indirect costs of products, services, and customers. （）
A:对
B:错
正确答案:【对】
2、判断题：Non-Value-Added Activities neither enhance the customer’s image of the product or service nor provide a competitive advantage; also known as waste activities（）
A:错
B:对
正确答案:【对】
3、单选题：Cost distortion is more likely to occur when （）
A:a company manufactures one type of product
B:a company uses departmental overhead rates rather than a single plantwide overhead rate
C:all products require the same amount and type of processing activities
D:departments incur different types of overhead and the products or jobs use the departments to a different extent
正确答案:【departments incur different types of overhead and the products or jobs use the departments to a different extent
】
4、单选题：Activities incurred regardless of how many units, batches, or products are produced are called: ( )
A:batch-level activities
B:product-level activities
C:unit-level activities
D:facility-level activities
正确答案:【facility-level activities
】
5、单选题：The Walliston Group (WG) provides tax advice to multinational firms. WG charges clients for (a) direct professional time (at an hourly rate) and (b) support services (at 30% of the direct professional costs billed). The three professionals in WG and their rates per professional hour are as follows:
WG has just prepared the May 2020 bills for two clients. The hours of professional time spent on each client are as follows:
What amounts did WG bill to San Antonio Dominion for May 2020 ( )
A:$28,132
B:$17,333
C:$21,640
D:$20,800
正确答案:【$28,132
】
6、单选题：Automotive Products (AP) designs and produces automotive parts. In 2014, actual variable manufacturing overhead is $308,600. There are three main departments that consume overhead resources: design, production, and engineering. Interviews with the department personnel and examination of time records yield the following detailed information:
If AP uses the simple costing system that uses machine-hours as the allocation base to allocate variable manufacturing overhead to its three customers, the manufacturing overhead allocated to United Motor is: ( )
A:$9,258
B:$20,800
C:$83,322
D:$216,020
正确答案:【$9,258
】
7、单选题：Automotive Products (AP) designs and produces automotive parts. In 2014, actual variable manufacturing overhead is $308,600. There are three main departments that consume overhead resources: design, production, and engineering. Interviews with the department personnel and examination of time records yield the following detailed information:
If AP allocates variable manufacturing overhead to each customer in 2014 using department-based manufacturing overhead rates, the manufacturing overhead allocated to United Motor is: ( )
A:$23,800
B:$192,800
C:$92,000
D:$21,800
正确答案:【$23,800
】
8、多选题：The potential benefits of ABC/ ABM are generally higher for companies that ( )
A:Significant amounts of indirect costs are allocated using only one or two cost pools
B:Products that a company is well-suited to make and sell show small profits
C:produce one product .
D:All or most indirect costs are identified as output unit–level costs, batch-level costs, product-sustaining costs, or facility-sustaining costs.
正确答案:【Significant amounts of indirect costs are allocated using only one or two cost pools
;Products that a company is well-suited to make and sell show small profits
;All or most indirect costs are identified as output unit–level costs, batch-level costs, product-sustaining costs, or facility-sustaining costs.
】
9、判断题：Product-sustaining costs (service-sustaining costs) are the costs of activities undertaken to support individual products or services regardless of the number of units or batches in which the units are produced. ( )
A:错
B:对
正确答案:【对】
10、判断题：A cost hierarchy categorizes various activity cost pools on the basis of the different types of cost drivers, cost-allocation bases, or different degrees of difficulty in determining cause-and-effect (or benefits-received) relationships. ( )
A:错
B:对
正确答案:【对】
第五章 单元测试
1、单选题：Which one of the following statements is incorrect? ( )
A:In job costing, the direct cost of a job can be ascertained from materials requisitions notes and job tickets or time sheets
B:In process costing, information is needed about work passing through a process and work remaining in each process
C:Job costs are collected separately, whereas process costs are averages
D:In process costing, but not job costing, the cost of normal loss will be incorporated into normal product costs
正确答案:【In process costing, but not job costing, the cost of normal loss will be incorporated into normal product costs
】
2、单选题：Equivalent units express （）
A:the amount of work done during a period in terms of fully completed units of output.
B:A unit of product in relation to which costs are ascertained
C:The amount of work achievable, at standard efficiency levels, in an hour
D:A unit of output which is identical to all others manufactured in the same process
正确答案:【the amount of work done during a period in terms of fully completed units of output.
】
3、单选题：Process B had no opening inventory. 13,500 units of raw material were transferred in at $4.50 per unit. Additional material at $1.25 per unit was added in process. Labour and overheads were $6.25 per completed unit and $2.50 per unit incomplete. If 11,750 completed units were transferred out, what was the closing inventory in Process B? ( )
A:$12,250.00
B:$25,375.00
C:$14,437.50
D:$6,562.50
正确答案:【$14,437.50
】
4、单选题：Dairymaid makes organic yogurt. The only ingredients, milk and bacteria cultures, are added at the very beginning of the fermentation process. At month end, Dairymaid has 100,000 cups of yogurt that are only 25% of the way through the fermentation process. The equivalent units of direct materials in ending work in process are ( )
A:100,000 cups
B:120,000 cups
C:25,000 cups
D:125,000 cups
正确答案:【100,000 cups
】
5、单选题：Which of the following is false concerning process costing? ( )
A:It accumulates production costs by activities.
B:It is well suited for a company whose products are indistinguishable from each other.
C:It transfers costs from one processing department to the next.
D:It uses multiple WIP accounts, one for each processing department .
正确答案:【It accumulates production costs by activities.
】
6、单选题：Conversion costs consist of ( )
A:direct materials + direct labor + manufacturing overhead
B:direct materials + manufacturing overhead
C:direct materials + direct labor
D:direct labor + manufacturing overhead
正确答案:【direct labor + manufacturing overhead】
7、判断题：The journal entry needed to record direct labor used but unpaid in the Finishing Department during the month would be Debit Finished Goods Inventory; Credit Wages Payable ( )
A:对
B:错
正确答案:【错】
8、判断题：
The distinction between job costing and process costing can be summarized as ( )
A:错
B:对
正确答案:【对】
9、判断题：The weighted-average method computes unit costs by dividing total costs in the Work in Process account by total equivalent units completed to date and assigns this average cost to units completed and to units in ending work-in-process inventory. （）
A:错
B:对
正确答案:【对】
10、判断题：Operating income can differ materially between the weighted-average method and the first-in, first-out method when (1) direct material or conversion cost per equivalent unit varies significantly from period to period and (2) physical-inventory levels of work in process are large in relation to the total number of units transferred out of the process. ( )
A:对
B:错
正确答案:【对】
第六章 单元测试
1、单选题：Variable costs are conventionally deemed to ( )
A:vary, in total, from period to period when production is constant
B:vary per unit of output as production volume changes
C:be constant per unit of output
D:be constant in total when production volume changes
正确答案:【be constant per unit of output
】
2、单选题：
The following is a graph of cost against level of activity. To which one of the following costs does the graph correspond? （）
A:Bonus payment to employees when production reaches a certain level
B:Electricity bills made up of a standing charge and a variable charge
C:Bulk discounts on purchases, the discount being given on all units purchased
D:Salesman’s commissions payable per unit up to a maximum amount of commission
正确答案:【Electricity bills made up of a standing charge and a variable charge
】
3、单选题：A production worker is paid a salary of $650 per month, plus an extra 5 cents for each unit produced during the month. This labour cost is best described as ( )
A:A fixed cost
B:A semi-variable cost
C:A step cost
D:A variable cost
正确答案:【A semi-variable cost
】
4、单选题：
B Co has recorded the following data in the two most recent periods. What is the best estimate of the company’s fixed costs per period? ( )
A:$4,800
B:$13,200
C:$13,500
D:$5,100
正确答案:【$5,100
】
5、单选题：
According to the following EXHIBIT, the fixed cost is ( )
A:-11973.16
B:11898.3624
C:14538.05
D:8053.744
正确答案:【14538.05
】
6、判断题：
Under absorption costing and variable costing, the calculation of product costs can be summarized as ( )
A:错
B:对
正确答案:【对】
7、多选题：Why is variable costing often used for internal management purposes? ( )
A:Variable costing is useful to disclose information to outside stakeholders
B:Variable costing helps managers with decision making because it allows them to easily see the cost of making one more unit of product
C:Variable costing and the contribution margin income statement help managers easily predict the cost of operating at different volumes within the relevant range
D:Variable costing does not give managers incentives to build up unnecessary inventory.
正确答案:【Variable costing helps managers with decision making because it allows them to easily see the cost of making one more unit of product
;Variable costing and the contribution margin income statement help managers easily predict the cost of operating at different volumes within the relevant range
;Variable costing does not give managers incentives to build up unnecessary inventory.
】
8、判断题：Committed Fixed Costs are fixed costs that are locked in because of previous management decisions; management has little or no control over these costs in the short run. ( )
A:对
B:错
正确答案:【对】
9、单选题：Which of the following is false? ( )
A:The contribution margin is equal to sales revenue minus variable expenses
B:The operating income of manufacturers will always be the same, regardless of whether variable or absorption costing is used
C:A contribution margin income statement is organized by cost behavior
D:Under absorption costing, the fluctuation of inventory levels will impact operating income, regardless of sales revenue .
正确答案:【The operating income of manufacturers will always be the same, regardless of whether variable or absorption costing is used
】
10、单选题：Which of the following is false? ( )
A:Scatterplots should be prepared to help identify outliers
B:When performing account analysis, managers use their judgment to classify cost behavior
C:Data points falling in a linear pattern suggest a weak relationship between cost and volume .
D:When creating a scatterplot, volume should be plotted on the x-axis while cost should be plotted on the y-axis
正确答案:【Data points falling in a linear pattern suggest a weak relationship between cost and volume .
】
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