| 显示超星系统郑州航空工业管理学院-管理会计学所有答案 |
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Scarce resources include labor hours.
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答案是：正确答案：√
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A scarceresource limits the production or sale of a product or service.
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答案是：正确答案：√
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Operating at capacity indicates that thecompany does not want to produce more products.
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答案是：正确答案：×
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Nonfinancialinformation can influence decisions to add or delete products.
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答案是：正确答案：√
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Relevantcosts may include fixed avoidable costs.
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答案是：正确答案：√
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Relevant costs are only variable.
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答案是：正确答案：×
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Unavoidable costs do not include commoncosts.
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答案是：正确答案：×
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Unavoidable costs are neverrelevant in deciding whether to eliminate a product or department.
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答案是：正确答案：√
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Variableexpenses are divided into avoidable and unavoidable costs.
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答案是：正确答案：×
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Theprofit maximizing volume is the quantities at which marginal cost equals price.
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答案是：正确答案：√
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Indeciding whether to add or drop new products, services, or departments,managers should emphasize the option t
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答案是：正确答案：√
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Depreciationon new equipment is relevant in deciding whether to keep or replace equipment.
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答案是：正确答案：√
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Gainor loss on disposal of equipment is relevant in deciding whether to keep orreplace equipment.
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答案是：正确答案：×
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Past costs may affect future payments for income taxes.
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答案是：正确答案：√
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Equipment’s book value is the original cost plus depreciation.
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答案是：正确答案：×
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Future costs are relevant if they are the same under all feasible alternatives.
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答案是：正确答案：×
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In practice, sunk costs often influence important decisions, especially when adecision maker does not want to admit that
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答案是：正确答案：√
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Whenmaking a decision to replace some old equipment with new, the depreciationtaken on both the old or new equipment is
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答案是：正确答案：×
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Sunkcost is another term for historical cost or past cost.
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答案是：正确答案：√
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The disposal value of old equipment is relevant.
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答案是：正确答案：√
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The cost of inventory is relevant when deciding whether to dispose of the inventoryin cases of obsolescence.
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答案是：正确答案：×
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Imprecisebut relevant information can be useful.
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答案是：正确答案：√
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Accountantsare sometimes forced to trade relevant information for accurate information.
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答案是：正确答案：√
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Decisionsmight affect the past.
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答案是：正确答案：×
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Historicaldata might have a direct bearing on a decision.
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答案是：正确答案：×
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Relevantinformation might have an element of difference among alternatives.
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答案是：正确答案：×
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Informationmay be relevant for one decision and the same information may be irrelevant foranother decision.
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答案是：正确答案：√
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Precisebut irrelevant information may still be useful for decision making.
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答案是：正确答案：×
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The marginal cost often increases asproduction increases up to a point because of efficiencies created by largeramounts.
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答案是：正确答案：×
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Heating and air conditioning are examplesof common costs of all departments in a retail store.
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答案是：正确答案：√
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Fixed cost per unit of product = totalfixed manufacturing costs / some selected volume level.
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答案是：正确答案：√
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Adecision model is any method used for making a choice, sometimes requiring elaboratequalitative procedures.
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答案是：正确答案：√
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Relevantinformation is the historical costs and revenues that differ as a result ofalternative courses of actions.
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答案是：正确答案：×
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【单选题】
___________ is the average number of timesthe inventory is sold per year.
A、
Inventorystorage
B、
Cost
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答案是：正确答案： D
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【单选题】
_______________will not continue if an ongoing operation is changed or deleted.
A、
Avoidablecosts
B、
Comm
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答案是：正确答案： A
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【单选题】
A one-time-only special order decision:
A、
hasno role in segregating special and regular customers
B、
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答案是：正确答案： B
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【单选题】
If perfectly accurate and relevantinformation is not available for decision making, the accountant shouldconsider
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答案是：正确答案： C
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【单选题】
In a decision making process, theaccountant‘s primary role is:
A、
makingthe decision
B、
collecting re
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答案是：正确答案： B
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An example of an unallocated cost isresearch and development.
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答案是：正确答案：√
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Productcosts include direct labor and conversion costs.
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答案是：正确答案：√
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A cost object is anything for which aseparate measurement of costs is desired.
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答案是：正确答案：√
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A cost accounting system typically includestwo processes: cost allocation and cost determination.
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答案是：正确答案：×
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A cost management system is the set ofprocedures used by managers to control costs.
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答案是：正确答案：×
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The first step of anactivity-based costing study determines all of the following except:
A、
project scope
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答案是：正确答案： D
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【单选题】
One of the importantdifferences between traditional and activity-based costing systems is:
A、
the types
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答案是：正确答案： D
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【单选题】
______________ is a factorin determining how a cost will be classified.
A、
The amount of the cost
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答案是：正确答案： B
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【单选题】
A _______________ is an activity for which aseparate measurement is desired.
A、
costobjective
B、
peri
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答案是：正确答案： A
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【单选题】
__________________is an example of the external financial reporting purpose of the costmanagement systems.
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答案是：正确答案： C
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Identifyingthe appropriate cost driver(s) is the most critical aspect of any method formeasuring cost behavior.
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答案是：正确答案：√
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Activityanalysis is used to identify appropriate cost drivers and their effects on thecosts of making a product or provi
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答案是：正确答案：√
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Inthe mixed cost equation, Y = F + VX, the X is the cost driver.
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答案是：正确答案：√
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Bytheir decisions, managers influence cost behavior throughout the entire valuechain.
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答案是：正确答案：√
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Volume-drivencosts can be easily traced to products or services.
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答案是：正确答案：√
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【单选题】
The process of identifying appropriate cost drivers and their effects onthe costs of making a product or providin
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答案是：正确答案： C
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【单选题】
Anactivity analysis is used to:
A、
identify relevant costs fordecision making
B、
classifycosts
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答案是：正确答案： C
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【单选题】
A costfunction:
A、
need not have a cause‑and‑effectrelationship
B、
should includeonly per
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答案是：正确答案： D
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A mortgage payment would most likely be identified as a:
A、
purely variable cost
B、
discretionary fixed
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答案是：正确答案： C
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The cost of using the telephone, which involves a flat rate per monthplus a fee for extra usage, would be considered a:
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答案是：正确答案： D
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Thebreak even point is located at the intersection of the total revenue line andthe total expenses line on a cost volume
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答案是：正确答案：√
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Grossprofit margin is the sales price minus the variable cost per unit.
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答案是：正确答案：×
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