管理会计双语考试试卷

B.Recognize behavioral as well as technical consideration

C.Identify different costs for different purposes

D.The key management accounting guidelines

4.We define three sectors of the economy and provide examples of companies in each sector. There are()

A.Manufacturing-sector companies

B.Merchandising-sector companies

C.Service-sector companies

D.Direct material costs

5.You have seen how CVP analysis works,please think about the following assumptions(假设)

we made during the analysis.There are()

A.Changes in the levels of revenues and costs arise only because of changes in the number of

product(or service)units sold.

B.Total costs can be separated into two components:fixed costs and variable costs.

C.Selling price,variable cost per unit,and total fixed costs are known and constant.

D.When represented graphically,the behaviors of total revenues and total costs are linear in

relation to units sold within a relevant range.

6.Be sure you understand that to be relevant costs and relevant revenues they must()

A.Occur in the future

B.Occur in the past

C.differ among the alternative courses of action

D.Revenues and costs are relevant.

7.Major influences on pricing decisions is()

A.customers

https://www.sodocs.net/doc/785262604.html,petitors

C.Costs

D.Suppliers

8.The light and dark blue boxes in the exhibit are the financial budget,which is that part of()

A.The capital expenditures budget

B.The operating budget

C.The budgeted balance sheet

D.The cash budget

9.Describe the perspectives of the balance scorecard.That are()

A.Financial perspective

B.Customer perspective

C.Postsales-service Process

D.Learning-and-growth perspective

III Judgment（1'×10=10'）

1.Management accounting information and reports do not have to follow set principles or rules.()

2.Cost object is the collection of cost data in some organized way by means of an accounting system.()

3.Relevant range is the band of normal activity level or volume in which there is a specific relationship between the level of activity or volume and the cost in question.

()

4.The breakeven point(BEP)is that quantity of output sold at which total revenues equal total costs.()