CGA高级管理会计教案及习题(英文）.pdf

Advanced Management Accounting Supplement Level 4 | 3rd Edition 2010 Printing I NT E R NA T IO NA L V E RS IO N Incorporating International Financial Reporting Standards (IFRS) as of January 1st 2009 Both the curriculum and the content of this course have been reviewed by academic experts, and have been found to meet acceptable standards. Certified General Accountants 100 – 4200 North Fraser Way, Burnaby, British Columbia Canada V5J 5K7 /canada © CGA-Canada, 20 10 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Printed in Canada Every reasonable effort has been made to obtain permissions for all articles and data used in this edition. If errors or omissions have occurred, they will be corrected in future editions, provided written notification has been received by the publisher. ADVANCED MANAGEMENT ACCOUNTING Contents • Review material • Assignments • Practice examination • Suggested solutions to the practice examination   Review Material   LESSON 1 Review material Review questions Question 1 a. Management accountants are needed in which of the following types of organizations? 1) Non-profit 2) Public sector 3) Hospitals and schools 4) All of the above b. Which of the following do managers not expect of management accountants? 1) Act as business partners 2) Work as team with managers 3) Understand the organization’s goals 4) Act as external auditors c. The Mashel Company makes and sells a