管理会计示范性双语课件习题05.docVIP

PAGE PAGE 2 CHAPTER 5 MANAGEMENT ACCOUNTING INFORMATION FOR ACTIVITY AND PROCESS DECISIONS TRUE/FALSE 1. Sunk costs are never relevant costs for decision making. a. True b. False 2. An example of a sunk cost is the amount of a guaranteed contract that has not yet been paid. a. True b. False 3. Personal employee responses are not critical considerations for the business decision maker. a. True b. False 4. For decision-making, differential costs assist in choosing between alternatives. a. True b. False 5. For a particular decision, differential revenues and costs are always relevant.