Pre-testLesson1

1、单选题：
‎Management accounting is concerned with providing information to managers,
the people _____an organization who direct and control its operations?​
选项：
A: inside
B: outside
C: all of the above
D: none of the above
答案: 【 inside】

2、单选题：
‍Financial accounting primarily summarizes ____ financial transactions,
while management accounting has a strong ____orientation. ​
选项：
A: Future; Future
B: Future; Past
C: Past; Future
D: Past; Past
答案: 【 Past; Future】

3、判断题：
‏With the fast changing globalized economy, Management Accounting plays
an important role in supporting managers to make quick and relevant decisions.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

4、判断题：
‏Only large organization has managers. Managers must be responsible for
planning, directing and motivating personnel, controlling operations and making
informed decision making.​
选项：
A: 正确
B: 错误
答案: 【 错误】

5、填空题：
‎The ________________is an ethical code issued by Institute of Management
Accountants (IMA) of the United States and a revised version was published in
July 2017.‏
答案: 【 Statement of Ethical Professional Practice】

新Pre-testLesson1

1、单选题：
‏Management accounting is concerned with providing information to managers, the people _____an organization who direct and control its operations? ‏
选项：
A: Inside 
B: Outside
C: All of the above
D: None of the above
答案: 【 Inside 】

2、单选题：
‌Financial accounting primarily summarizes ____ financial transactions, while management accounting has a strong ____orientation. ‎
选项：
A: Future; Future
B: Future; Past
C: Past; Future
D: Past; Past
答案: 【 Past; Future】

3、判断题：
‎With the fast changing globalized economy, Management Accounting plays an important role in supporting managers to make quick and relevant decisions. ‎
选项：
A: 正确
B: 错误
答案: 【 正确】

4、判断题：
‌Only large organization has managers. Managers must be responsible for planning, directing and motivating personnel, controlling operations and making informed decision making. ​
选项：
A: 正确
B: 错误
答案: 【 错误】

5、填空题：
‏The ________________is an ethical code issued by Institute of Management Accountants (IMA) of the United States and a revised version was published in July 2017.‌
答案: 【 Statement of Ethical Professional Practice】

Test-Lesson2

1、单选题：
‍Which of the following costs belongs to direct
labor costs?​
选项：
A: Wages paid to automobile assembly workers
B: Salaries paid to maintenance workers
C: Salaries paid to janitors
D: Salaries paid to security guards
答案: 【 Wages paid to automobile assembly workers】

2、单选题：
‏Which of the following costs would be considered
a period rather than a product cost in a manufacturing company? ‏
选项：
A: Manufacturing equipment
depreciation.
B: Property taxes on corporate headquarters.
C: Direct materials costs.
D: Electrical costs to light the production facility.
答案: 【 Property taxes on corporate headquarters.】

3、单选题：
‌Which of the following costs belongs to Selling
and Administrative Costs? ‍
选项：
A: Direct Labor Cost
B: Direct Material Cost
C: Depreciation of manufacturing equipment
D: Sales Commissions
答案: 【 Sales Commissions】

4、单选题：
‌Racing Bicycle Company produces and sells a
single type of mountain bike. The beginning finished inventories are $130,000. Cost
of bikes manufactured this year is $760,000. Ending finished goods inventories
are $150,000. What is the cost of goods sold for this year? ‍‎
选项：
A: $20,000.
B: $740,000.
C: $780,000.
D: $760,000.
答案: 【 $740,000.】

5、单选题：
‌Which of the following is not true about cost
classification？​
选项：
A: Costs and benefits that differ between alternatives are relevant in a decision.
B: Costs that can be easily and conveniently traced to a specified cost object are direct costs
C: The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
D: For the purpose of preparing financial statements, costs can be classified as product or period costs.
答案: 【 The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.】

6、单选题：
‌Suppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala Lumpur to
attend a concert. You have ample cash to do either, but you don’t want to waste
money needlessly. Which of the following costs is relevant to this decision？‎
选项：
A: the cost of the train ticket
B: annual cost of licensing your car
C: the historical purchasing cost of $10,000
D: the market price of $5,000 in the second-hand market.
答案: 【 the cost of the train ticket】

7、多选题：
‎‍Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop?
(There may be more than one correct answer.) ‏
选项：
A: The cost of lighting the store.
B: The wages of the store manager.
C: The cost of ice cream.
D: The cost of napkins for customers.
答案: 【 The cost of ice cream.;
The cost of napkins for customers.】

8、判断题：
‎Manufacturing companies purchase finished goods
from suppliers for resale to customers‎
选项：
A: 正确
B: 错误
答案: 【 错误】

9、判断题：
‌Consistent with the matching principle, product
costs are initially assigned to an inventory account on the balance sheet.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
‎When expressed on a per unit basis, a fixed cost
is inversely related to activity. ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

11、判断题：
​Manufacturing overhead consist of indirect labor
costs and indirect material costs. ‏
选项：
A: 正确
B: 错误
答案: 【 错误】

12、判断题：
‌Costs incurred for depreciation, property taxes,
utilities, and insurance associated with its selling and administrative
functions are included as part of manufacturing overhead. ​
选项：
A: 正确
B: 错误
答案: 【 错误】

13、判断题：
‌Finished goods consist of units of product that
are partially complete, but will require further work to be saleable to
customers. ‏
选项：
A: 正确
B: 错误
答案: 【 错误】

14、判断题：
​Manufacturing companies calculate cost of goods
sold as Beginning Finished Goods Inventory plus Cost of Goods Manufactured
minus Ending Finished Goods Inventory.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

15、判断题：
‍A fixed cost is constant within the relevant
range. In other words, fixed costs do not change for changes in activity that
fall within the “relevant range.”​
选项：
A: 正确
B: 错误
答案: 【 正确】

Test-Lesson3

1、单选题：
‏BMW,
the renowned automobile manufacturing corporation, spends a big deal of money
every year on production. Which of the following statement is true about cost classification?‎
选项：
A: Total cost of steering wheel is variable to the number of cars produced.
B: Cost per unit of steering wheel is variable to the number of cars produced.
C: Total cost of salary paid every year to each supervisor who work exclusively on the X5 line is variable to the number of cars produced
D: Total cost of salary paid every year to the cleaning is variable to the number of cars produced
答案: 【 Total cost of steering wheel is variable to the number of cars produced.】

2、单选题：
‎Which
of the following statement is incorrect with regard to least-squares regression
method? ‏
选项：
A: R squared, which is a measure of the “goodness of fit”, varies from 0% to 100%, and the higher the percentage the better.
B: The regression errors are the vertical deviations from the data points to the regression line.
C: The basic goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors.
D: The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables
答案: 【 The least-squares regression method can be used to analyze mixed costs even if there Is no linear relationship between the X and Y variables】

3、单选题：
​Which
of the following methods provides the most accurate results in cost estimation?‍
选项：
A: Least-squares regression method
B: High-low method
C: Scatter-graph method
D: Account Analysis method
答案: 【 Least-squares regression method】

4、单选题：
In July, BigBurgers Inc. served 5,000 burgers and was billed $500 for electricity by the utility company. In August, the company served 5,500 burgers and the electricity bill was $520. Using the high/low method, what is the fixed cost of electricity per month?‍‍‍
选项：
A: $20
B: $300
C: $320
D: $520
答案: 【 $300】

5、多选题：
‌Which of the following belong to discretionary fixed costs?  There may be more than one correct answer.​
选项：
A: Insurance costs
B: Advertising
C: Depreciation on buildings and equipment
D: Research and development costs
答案: 【 Advertising;
Research and development costs】

6、判断题：
‌A
cost driver is a measure of what causes the incurrence of variable costs. ‎
选项：
A: 正确
B: 错误
答案: 【 正确】

7、判断题：
‌Production
volume is the only activity base within companies. ‎
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‎Total
fixed cost is proportional to the activity level within the relevant range,
however, at per unit level, fixed cost remains unchanged. ‎
选项：
A: 正确
B: 错误
答案: 【 错误】

9、判断题：
‌A
manufacturing company will often have many variable costs associated with the
manufacture and distribution of its products to customers.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
​In
engineering approach, each account under consideration is classified as
variable and fixed based on