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[管理学]成本会计英文版模拟题
DECISION MAKING AND RELEVANT INFORMATION
TRUE/FALSE
1. A decision model is a formal method for making a choice, frequently involving both quantitative and qualitative analyses.
Answer: True Difficulty: 1 Objective: 1
2. Feedback from previous decisions uses historical information and, therefore, is irrelevant for making future predictions.
Answer: False Difficulty: 2 Objective: 1
Historical costs may be helpful in making future predictions, but are not relevant costs for decision making.
3. The amount paid to purchase tools last month is an example of a sunk cost.
Answer: True Difficulty: 2 Objective: 2
4. For decision making, differential costs assist in choosing between alternatives.
Answer: True Difficulty: 1 Objective: 2
5. For a particular decision, differential revenues and differential costs are always relevant.
Answer: True Difficulty: 1 Objective: 2
6. A cost may be relevant for one decision, but not relevant for a different decision.
Answer: True Difficulty: 2 Objective: 2
7. Revenues that remain the same for two alternatives being examined are relevant revenues.
Answer: False Difficulty: 1 Objective: 2
Revenues that remain the same between two alternatives are irrelevant for that decision since they do not differ between alternatives.
8. Sunk costs are past costs that are unavoidable.
Answer: True Difficulty: 1 Objective: 2
9. Quantitative factors are always expressed in numerical terms.
Answer: True Difficulty: 2 Objective: 3
10. Qualitative factors are outcomes that are measured in numerical terms, such as the costs of direct labor.
Answer: False Difficulty: 1 Objective: 3
Quantitative factors are outcomes that are measured in numerical terms, such as the costs of direct labor.
11. If a manufacturer chooses to continue purchasing direct materials from a supplier because of the ongoing relationship that has developed over the years, the decision is based on qualitative factors.
Answer: True Difficulty: 2 Objective: 3
12. Relevant revenues
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