CostandManagementAccounting期末考试A卷.docVIP

Cost and Management Accounting期末考试A卷 选择题 （共20题，每题1.5分） A management representative interviews the manager of the firm’s tennis ball line and the tennis ball machine operators. The objective is to define a cost standard that each of these parties believes is the best result that could be achieved assuming that nothing went wrong. What sort of standard is being set? Authoritative ideal standard Participative ideal standard Authoritative currently attainable standard Participative currently attainable standard Number the following steps in forming a master budget in the correct order: _____ Create master budget _____ Create long-term plans _____ Create short-term plans _____ Analyze the internal and external environment _____ Form strategic goals Which of the following groups is most likely to introduce slack into a budget? Board of directors Top Management Budget committee Middle and lower management Exponential smoothing places the greatest emphasis on the most recent data set. places the greatest emphasis on the earliest data set. places the same value on every data set. forecasts the dependent variable by increasing the R-squared value. Sensitivity analysis can be used for all the following except: figuring out potential outcomes if probabilities are different than anticipated. figuring out how to best allocate limited resources among alternatives. figuring out whether slight differences in anticipated events will affect a decision. figuring out whether changes in payoff dollars impact a decision. Department B must justify each of its programs annually to its parent agency, which then submits its budget request to the city council. Which budget system is most appropriate? Activity-based budgeting Continuous (or Rolling) budgeting Flexible budgeting Incremental budgeting Project budgeting Zero-based budgeting Which of the following internal pro forma financial statements is usually the last budget prepared at the end of a period? Pro forma income st