2026年MPAcc管理会计专业英语词汇巩固习题集.docxVIP

2026年MPAcc管理会计专业英语词汇巩固习题集

一、单项选择题（总共10题，每题2分，共20分）

1.Inmanagementaccounting,thetermbudgetarycontrolprimarilyreferstotheprocessof:

A.Comparingactualfinancialperformancewithplannedtargetstoidentifyvariancesandtakecorrectiveactions.

B.Allocatingfixedcostsacrossdifferentdepartmentsbasedonhistoricaldata.

C.Conductingperiodicauditstoensurecompliancewithfinancialregulations.

D.Valuinginventoryusingthelast-in-first-out(LIFO)methodfortaxpurposes.

解析：Budgetarycontrolisacoreconceptinmanagementaccountingthatinvolvesm