英文管理会计试题库及答案.docxVIP

英文管理会计试题库及答案

姓名：__________考号：__________

一、单选题(共10题)

1.Whatisthemainpurposeofbudgetinginmanagementaccounting?()

A.Toprovidefinancialstatements

B.Toallocateresources

C.Torecordpasttransactions

D.Tomeasureperformance

2.Whichofthefollowingisnotatypeofcostbehavior?()

A.Fixed

B.Variable

C.Mixed

D.Controllable

3.Whatisthedifferencebetweenabsorptioncostingandvariablecosting?()

A.Absorptioncostingincludesfixedmanufacturingoverheadintheproductcost,whilevariablecostingdoesnot

B.Absorptioncostingtreatsfixedmanufacturingoverheadasaperiodcost,whilevariablecostingtreatsitasaproductcost

C.Absorptioncostingisusedforexternalfinancialreporting,whilevariablecostingisusedforinternalmanagementreporting

D.Alloftheabove

4.Whatisthefocusofactivity-basedcosting(ABC)?()

A.Costbehavior

B.Costallocation

C.Costcontrol

D.Costreduction

5.Whichofthefollowingisanon-financialperformancemeasure?()

A.ReturnonAssets

B.Employeesatisfaction

C.Marketshare

D.Earningspershare

6.Whatisthetimeperiodforwhichastrategicplanistypicallydeveloped?()

A.1year

B.3-5years

C.5-10years

D.10-20years

7.Whatisthemaindifferencebetweenabudgetandaforecast?()

A.Abudgetismoredetailedthanaforecast

B.Abudgetismoreflexiblethanaforecast

C.Aforecastisbasedonhistoricaldata,whileabudgetisbasedonfutureexpectations

D.Abudgetisafinancialplan,whileaforecastisapredictionoffutureperformance

8.Whichofthefollowingisakeybenefitofabalancedscorecard?()

A.Itprovidesacomprehensiveviewofperformance

B.Itfocusesonfinancialmeasuresonly

C.Itistoocomplextoimplement

D.Itdoesnotconsidernon-financialmeasures

9.Whatisthepurposeofvarianceanalysisinmanagementaccounting?()

A.Toidentifythecausesofcostoverruns

B.Tomeasuretheefficiencyoftheproductionprocess

C.