1、单选题：
Which of the following management responsibilities often involves evaluating the results of operations against the budget? （ ）
选项：
A:Controlling
B:Planning
C:Directing
D:None of the all
答案: 【Controlling】

2、单选题：
Managerial accounting differs from financial accounting in that managerial accounting （ ）
选项：
A:emphasizes data relevance over data objectivity
B:is required by Generally Accepted Accounting Principles (GAAP).
C:tends to report on the company as a whole rather than segments of the company.
D:is used primarily by external decision makers
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? （ ）
选项：
A:Controller
B:Internal audit
C:Chief operating officer (COO)
D:Treasurer
答案: 【Controller】

4、单选题：
Of the following skills, which are needed by today's management accountants? （ ）
选项：
A:Cost management
B:Strategic thinking
C:Decision analysis
D:All choices are correct
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? （ ）
选项：
A:Confidentiality
B:Competence
C:Integrity
D:Credibility
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? .（ ）
选项：
A:对
B:错
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? （ ）
选项：
A:Enterprise Resource Planning (ERP)
B:Lean operations
C:Sarbanes-Oxley Act of 2002 (SOX)
D:Institute of Management Accountants (IMA)
答案: 【Sarbanes-Oxley Act of 2002 (SOX)】

8、单选题：
Which of the following is false? （ ）
选项：
A:The triple bottom line focuses on three items: net income, net assets, and return on investment .
B:Globalization has increased the necessity for more detailed and accurate cost information .
C:ERP systems integrate information from all company functions into a centralized data warehouse.
D:Lean operations is a philosophy and business strategy of operating without waste .
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 （ ）
选项：
A:All choices are correct
B:shifting economy.
C:sustainability .
D:big data .
答案: 【All choices are correct】

10、多选题：
Which TWO of the following statements about management accounting information are true?（ ）
选项：
A:They are required by law to be produced
B:They may include non-financial information
C:They are used to aid planning
D:They are for use by parties external to the organization
答案: 【They may include non-financial information;
They are used to aid planning】