管理会计文档
BUS 340 Mid -term Name: _________________ Chapters 1 to 4
1. The primary users of management accounting information are
a.
b. c. d.
external parties for making decisions about the company internal managers for planning and control purposes internal managers for nonroutine decisions all of the above
管理会计信息的主要使用使用者是？如果是这样出的话选D
2. _____ is a review to determine whether the policies and procedures specified by top
management have been implemented. 是回顾决策是否在规定的政策和程序上管理已经实现 答案:budget
_____ is a review to determine whether the policies and procedures specified by top
management have been implemented.
a. The Foreign Corrupt Practices Act b. A management audit
c. Generally Accepted Accounting Principles (GAAP) d. The Robinson-Patman Act
3. _____ is (are) the primary consideration in choosing among accounting systems and methods. 是在选择会计系统与方法中首要考虑的
答案: cost-benefit balance and behavioral effects 只选一个的话选第一个.
_____ is (are) the primary consideration in choosing among accounting systems and methods.
a. Simplicity
b. Behavioral implications c. The cost-benefit balance d. Computerization