hho9e-题目-第16章-管理会计导论.doc

Accounting, 9e (Horngren) Chapter 16 Introduction to Management Accounting Learning Objective 16-1 1) Managerial accountings focus is to provide information for internal planning and control. Answer: TRUE Diff: 1 LO: 16-1 EOC Ref: E16-14 AACSB: Content/Knowledge AICPA Business: Critical Thinking AICPA Functional: Reporting 2) Management accounting often requires forward-looking data because of the futuristic nature of many business decisions. Answer: TRUE Diff: 1 LO: 16-1 EOC Ref: E16-14 AACSB: Content/Knowledge AICPA Business: Critical Thinking AICPA Functional: Reporting 3) Management accounting is influenced significantly by rules of GAAP and guidelines of the Securities Exchange Commission. Answer: FALSE Diff: 1 LO: 16-1 EOC Ref: E16-14 AACSB: Content/Knowledge AICPA Business: Critical Thinking AICPA Functional: Reporting 4) Budget preparation is a part of the planning process. Answer: TRUE Diff: 1 LO: 16-1 EOC Ref: E16-14 AACSB: Content/Knowledge AICPA Business: Critical Thinking AICPA Functional: Reporting 5) Financial reporting is typically much more detailed than managerial accounting. Answer: FALSE Diff: 1 LO: 16-1 EOC Ref: E16-14 AACSB: Content/Knowledge AICPA Business: Critical Thinking AICPA Functional: Reporting 6) Which of the following is NOT an objective of management accounting? A) To provide information to business managers to assist them in planning for their business B) To provide information to business managers to assist them in controlling their business C) To provide information to shareholders to assist them with their investment decisions D) To assist business managers with respect to providing a return to the owners of the business Answer: C Diff: 1 LO: 16-1 EOC Ref: E16-14 AACSB: Content/Knowledge AICPA Business: Critical Thinking AICPA Functional: Reporting 7) Which of the following statements is INCORRECT? A) The primary users of management accounting are the companys managers. B) Management accou