管理会计15版选择题.docx

CHAPTER 1:Quiz/Demonstration Exercises Learning Objective 1 1. The major internal users of accounting information are _____.a.managers who use information for day-to-day operating decisionsb.investors for investment ernment authoritiesnone of the above 2.In the European Union external reporting must comply with _____.GAAPIFRSIRSFASBLearning Objective 2 3.Which of the following should be considered in the selection of an accounting system?a.behavioral effects of the system on managersb.costs of buying and operating the systemc.improved decision-making power resulting from the systemd.all of the aboveLearning Objective 3 4.Concentrating on areas that need attention and ignoring areas that appear to be running smoothly is called ___variance analysismanagement by exceptionmanagement smoothingbudget analysis 5. Which of the following is not an example of a special report?a.cash flow reportb.customer petitor analysisd.advertising impact analysisLearning Objective 4 6. The various stages through which a product passes are called:planning cyclecontrol periodbudget cycleproduct life cycle7. The focus on customers occurs in which functions of the value chain?a.research and ductionc.marketingd.distributione.all of the above8. The value-chain.is a set of business functions that _____.a.are of equal importanceb.are non-value added functionsc.are preferable functionsd.are value-added functionse.are only related to distribution9. The functions of planning for control, evaluating and consulting, and governmental reporting are typically assumed within organizations by _____.a.the company treasurerb.the company controllerc.the company vice president of marketingd.external auditorsThe treasurer function includes _____.tax administrationevaluating and consultinginvestor relationseconomic appraisalLearning Objective 5The CMAs must pass an exam that includes _____.a. financial controlb. financial decision makingc financial planningd. all of the abov