知到Cost and Managerial Accounting（成本管理会计）课后答案(知到APP2023答案)
1、本管单选题：
Whichofthefollowingmanagementresponsibilitiesofteninvolvesevaluatingtheresultsofoperationsagainstthebudget?计课（）
选项：
A:Controlling
B:Planning
C:Directing
D:Noneoftheall
答案:【Controlling】
2、单选题：
Managerialaccountingdiffersfromfinancialaccountinginthatmanagerialaccounting（）
选项：
A:emphasizesdatarelevanceoverdataobjectivity
B:isrequiredbyGenerallyAcceptedAccountingPrinciples(GAAP).
C:tendstoreportonthecompanyasawholeratherthansegmentsofthecompany.
D:isusedprimarilybyexternaldecisionmakers
答案:【emphasizesdatarelevanceoverdataobjectivity】
3、后答单选题：
Whichofthefollowingcorporatepositionsisresponsibleforgeneralfinancialaccounting,案知managerialaccounting,andtaxreporting?（）
选项：
A:Controller
B:Internalaudit
C:Chiefoperatingofficer(COO)
D:Treasurer
答案:【Controller】
4、单选题：
Ofthefollowingskills,到A答案whichareneededbytoday'smanagementaccountants?（）
选项：
A:Costmanagement
B:Strategicthinking
C:Decisionanalysis
D:Allchoicesarecorrect
答案:【Allchoicesarecorrect】
5、单选题：
Whichofthefollowingprofessionalstandardsrequiresmanagementaccountantstocontinuallydeveloptheirknowledgeandskills?本管（）
选项：
A:Confidentiality
B:Competence
C:Integrity
D:Credibility
答案:【Competence】
6、判断题：
Criticalthinkingcanbeimprovedbyaskingyourselfaseriesofquestionsaboutanyissueorproblemyouencounter.The计课sequestions,forexample,include:Whatistheobjective?WhatdatawillIneed?WhatassumptionsamImaking?Ismyconclusionlogical?.（）
选项：
A:对
B:错
答案:【对】
7、单选题：
Whichofthefollowingrequiresthecompany'sCEOandCFOtoassumeresponsibilityforthecompany'sfinancialstatementsanddisclosures?后答（）
选项：
A:EnterpriseResourcePlanning(ERP)
B:Leanoperations
C:Sarbanes-OxleyActof2002(SOX)
D:InstituteofManagementAccountants(IMA)
答案:【Sarbanes-OxleyActof2002(SOX)】
8、单选题：
Whichofthefollowingisfalse?案知（）
选项：
A:Thetriplebottomlinefocusesonthreeitems:netincome,netassets,andreturnoninvestment.
B:Globalizationhasincreasedthenecessityformoredetailedandaccuratecostinformation.
C:ERPsystemsintegrateinformationfromallcompanyfunctionsintoacentralizeddatawarehouse.
D:Leanoperationsisaphilosophyandbusinessstrategyofoperatingwithoutwaste.
答案:【Thetriplebottomlinefocusesonthreeitems:netincome,netassets,andreturnoninvestment.】
9、单选题：
Allofthefollowingarebusinesstrendsaffectingmanagementaccounting（）
选项：
A:Allchoicesarecorrect
B:shiftingeconomy.
C:sustainability.
D:bigdata.
答案:【Allchoicesarecorrect】
10、到A答案多选题：
WhichTWOofthefollowingstatementsaboutmanagementaccountinginformationaretrue?本管（）
选项：
A:Theyarerequiredbylawtobeproduced
B:Theymayincludenon-financialinformation
C:Theyareusedtoaidplanning
D:Theyareforusebypartiesexternaltotheorganization
答案:【Theymayincludenon-financialinformation;
Theyareusedtoaidplanning】
1、多选题：
Whichofthefollowingcostsaretreatedasproductcostsbyamerchandisingcompany,计课suchasWalmart?（）
选项：
A:Costofdesigningandoperatingthecompany'swebsite
B:Costofmerchandisepurchasedforresale
C:Costofimportdutiespaidonmerchandisepurchasedfromoverseassuppliers
D:Costofshippingmerchandisetothestore
答案:【Costofmerchandisepurchasedforresale;
Costofimportdutiespaidonmerchandisepurchasedfromoverseassuppliers;
Costofshippingmerchandisetothestore】
2、判断题：
Ralph'sSportingGoodsisamerchandisingcompany,后答giventhefollowinginformation,theCostofGoodsSoldis417,000()
选项：
A:对
B:错
答案:【对】
3、单选题：
Whichofthefollowingtypesofcompanieswouldhaveworkinprocessinventory?案知（）
选项：
A:Service
B:Manufacturing
C:Merchandising
D:Allchoicesarecorrect
答案:【Manufacturing】
4、单选题：
Whichofthefollowingisnotanactivityinthevaluechain?到A答案()
选项：
A:CustomerService
B:Design
C:Administration
D:Marketing
答案:【Administration】
5、单选题：
Acostthatcanbetracedtoacostobjectisknownasa()
选项：
A:indirectcost.
B:productcost.
C:periodcost.
D:directcost.
答案:【directcost.】
6、单选题：
Conversioncostsconsistof()
选项：
A:directmaterialsandmanufacturingoverhead
B:directlaborandmanufacturingoverhead
C:directmaterialsanddirectlabor
D:directmaterials,directlabor,andmanufacturingoverhead.
答案:【directlaborandmanufacturingoverhead】
7、多选题：
Whichofthefollowingispartofmanufacturingoverhead?()
选项：
A:Otherindirectmanufacturingcosts,suchasplantutilities.
B:Indirectlabor,suchasplantforkliftoperators'wages
C:Indirectmaterials,suchasmachinelubricants
D:Periodcosts,suchasdepreciationonofficecomputers
答案:【Otherindirectmanufacturingcosts,suchasplantutilities.;
Indirectlabor,suchasplantforkliftoperators'wages;
Indirectmaterials,suchasmachinelubricants】
8、判断题：
Theaveragecostperunitcanbeusedforpredictingtotalcostsatmanydifferentoutputlevels（）
选项：
A:错
B:对
答案:【错】
9、判断题：
Sunkcostsaregenerallyrelevanttodecisions（）
选项：
A:对
B:错
答案:【错】
10、单选题：
WhichofthefollowingtypesofcompanieswillalwayshavetheCostofGoodsSoldaccountontheirincomestatements?（）
选项：
A:Merchandisingandmanufacturingcompanies
B:Serviceandmerchandisingcompanies
C:Service,merchandising,andmanufacturingcompanies
D:Serviceandmanufacturingcompanies
答案:【Merchandisingandmanufacturingcompanies】
