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PAGEPAGE25CHAPTER1MANAGEMENTACCOUNTING:INFORMATIONTHATCREATESVALUETRUE/FALSE1.Managementaccountinggathersshort-term,long-term,financial,andnonfinancialinformation.a.Trueb.False2.Managementaccountinginformationgenerallyreportsontheorganizationasawhole.a.Trueb.False3.Companieshavetofollowstrictguidelineswhendesigningamanagementaccountingsystem.a.Trueb.False4.Agoodmanagementaccountingsystemisintendedtomeetspecificdecision-makingneedsatalllevelsintheorganization.議雄a.奴垃True姨怖b.投嘴False止5.述割Durin耀gthe寧hist愛oryo陳fman順ageme勁ntac辰count煙ing,芽innov暮ation饅swer勁edev樹elope建dto辰addre升ssth跪edec潮ision獻-maki夜ngne矩edso諷fman饞agers嗎.撐相a.到哪True鏈搖b.慚黨False迷6.峽痛Akey認elem涉enti孫nany停orga施nizat吩ion’s榴stra摔tegy章isto樹iden統tify陰itst店arget飛cust事omers際and瓣tode摧liver緒what巴thos面etar竭getc片ustom肝ersw斥ant.圈臘a.宏桂True蝶番b.場荒False扶7.嚷廚Thev弟alue效propo拖sitio保nhas夢only司two敏eleme語nts:持cost謝andq陳ualit缺y.閑賊a.溫接True蛾昏b.布例False粗8.奸忙Quali竟tyis先the俊degre造eof鎖confo晚rmanc界ebet古ween織what肆thec錢ustom迫eris岔prom頑ised臟andw品hatt睜hecu擇stome楊rrec逝eives病.嗓列a.申校True辭甚b.謝隙False限9.售寇Recen礦tly,躬thed渠emand重for佩impro巷vedm此anage兩ment捎accou綢nting虹and濫contr昌olin債forma敬tion團withi衣nman靜ufact季uring禍firm霧shas扯also沾occu脅rred縱inse酬rvice馳orga妹nizat拋ions.萬逢a.斜膜True誠府b.秩酬False相10.糕縮Recen中tly,矛thec睛ompet棚itive粉envi牌ronme缸ntfo敢rbot汪hman擦ufact驢uring探and圖servi增ceco聞mpani音esha陸sbec持omef驕armo宏rech傍allen懶ging弟andd沉emand紅ing.淹寄a.摟彎True忘絨b.允待False妙11.挑落Servi喜ceco洪mpani鍛esar半ever紙ysim暗ilar撤toma兆nufac衫turin詢gcom援panie荷sin擴mayw議ays,停inclu燒ding波thef呈actt予hatm摟anye勞mploy釋eesh押aved附irect旗cont央actw留ithc伐ustom橡ers.耳切a.匹朽True事鍵b.淺圾False裂12.舍湖Sensi握tivit隱yto拒timel椅iness酬and邪quali懷tyof鍬serv倡icei旅sesp文ecial碰lyim今porta著ntto矮serv住iceo像rgani勿zatio耍ns.彈抬a.帶文True轎筍b.金召False毒13.躁桑Gover稿nment風and逢nonpr圖ofit慕organ嗚izati后ons,糠aswe己llas親prof件it-se耳eking蟻ente尺rpris認es,a捆refe蹦eling掠the辛press刮ures瞎fori組mprov爽edpe偷rform霞ance.襪般a.共端True溪悔b.柱吧False馬14.鍋備Manag增ement礙acco慘untin屢ginf例ormat床iona削llows煩mana四gers俯toco域mpare販actu壩alan地dpla斷nned短costs快and鼻toid縱entif拘yare欺asan她dopp趁ortun總ities泉for段proce燈ssim墓prove卻ment.休初a.伯戰True肢懼b.懇鋪False肥15.挨策Manag毛ement葡acco鼠untin巷gcan信prov腫idei耳nform吊ation節onc釣ustom癥ersa飲tisfa細ction曉.葛涌a.鞏嫁True亮受b.針濱False斥16.誘滿ROI(插retur悠non揮inves艱tment時)com裳bines熊two按profi螞tabil般itym副easur忌esto摘prod滑ucea版sing漲leme豐asure評ofd筍epart襖menta拖lor桐divis急ional匹perf柱orman完ce.醬慶a.戚氧True母秤b.軋扛False牛17.坐預Aroun及d192荷0,ce菜ntral慌ized犁contr罵olof蟻dece抵ntral接ized閥opera魔tions屆was篩accom噴plish桂edby尤havi月ngco慮rpora政tema鍋nager居srec網eive黎finan番cial顫repor姻tsab約outd傳ivisi女onal咳opera龜tions殿and衣profi黑tabil稱ity.宏治a.嬸煙True腳塞b.貢饒False快18.增炎Inth恨elat婆e199此0s,l徑ittle臣inte休rest窩orat鴿tenti繼onwa梅spai踐dto慚evalu疊ating蛋mana翼gemen奧t’sa洋pprop檔riate不gove差rnanc繭eand供stra飲tegy棟choic百es.緊冶a.宋值True勞昏b.猶疤False雄19.秩袋Finan箭cial滾infor協matio獅nide接ntifi諷esan反dexp必lains稍the講under友lying讓prob乏lems.謀致a.液貨True公渣b.炮責False杯20.開斬Manag濤ement梅acco捏untin烤gmea栽sures忠can衰provi辰dead飽vance濃warn園ings顏ofpr族oblem熱s.刪尤a.予蕉True繼濫b.抬兇False災21.漲喝Custo塵mers右atisf筆actio壁nis迎anex瘡ample暮off準inanc桑iali期nform抖ation香.飼憲a.倆角True領令b.化本False厚22.創爪Opera頑ting撲profi泡tis爛anex期ample黑ofn戰onfin知ancia視linf都ormat郊ion.機浮a.盒墨True飯貝b.銀訴False老23.租李Organ東izati扇onal叼leade形rship是play丹sac說ritic抓alro蘭lein質fost貸ering凈ano座rgani普zatio歉n’sc須ultur葛eof彈high堤ethic窮alst濟andar錯ds.粘奧a.恢稍True蘿爸b.液嫩False掩24.改鑄Infor造matio櫻nis敘never然neut歸ral;寫just逃thea塘ctof另meas娘uring益and饅repor否ting顯infor扎matio籍naff分ects輔thei龍ndivi稠duals梢invo老lved.探殲a.撞粉True已腿b.像孫False粒25.遣裳Bound樓arys餓ystem驢sare堆alwa悉ysst挪ated顏inpo陳sitiv愉eter論msth以atou運tline孟maxi叔mums啞tanda林rdso沿fbeh我avior鍋.變框a.騰貿True述嬸b.饑斗False升MULTI肯PLEC狀HOICE毅26.話腥Manag社ement鬧acco猜untin戀ghel雜psa揮compa焰nyac霧hieve膠:扎耗a.憑勇itss護trate階gico笛bject籍ives垃社b.葉宿itso跡perat淹ional正obje劃ctive薄s姿頁c.露至contr更olan新dals荷osup析ports佛perf鑰orman模ceev盤aluat草ion觀嗓d.勤繼Allo桃fthe舞abov瓜eare瑞corr惡ect.徑27.痕思Which律oft殺hefo強llowi卡ngty終peso娃finf詢ormat饅iona失reus幅edin怎mana去gemen拌tacc梨ounti膝ng?綁草a.腥艷finan李cial拆infor其matio倒n串拼b.項單nonfi合nanci殊alin遞forma赤tion堂挖c.假妙infor鎖matio葡nfoc粥used孫onth份elon戲gter婚m既殲d.靈肆Allo擠fthe辱abov堆eare商corr拾ect.核28.遮傾Manag珍ement帆acco餡untin鑼g:拔吊a.以洽focus禽eson口esti忙matin糾gfut怨urer衛evenu養es,c竄osts,洽and濃other抹meas際ures瀉tofo桌recas臟tact攀iviti剛esan吧dthe松irre持sults省懂b.垂諷provi聚desi蓮nform腳ation鳳abou區tthe乖comp滿anya婦saw汁hole宅征c.烏永repor乘tsin吵forma互tion扮that概haso木ccurr刻edin款the環past權that沃isve刪rifia邁blea筋ndre累liabl初e握傭d.掉諷provi雖desi釋nform幣ation月that傳isg烘enera健llya墨vaila破bleo嗚nlyo命naq芳uarte麻rlyo暑rann公ualb辣asis號29.模困Which濃oft落hefo燥llowi此ngde賠scrip額tors蝦refer叉tom程anage須ment鄙accou喘nting喪info下rmati飛on?箏雹a.寄劣Itis國veri恢fiabl水eand觸reli境able.肌峰b.輩姐Itis視driv博enby壇rule色s.儲臂c.召杠Itis捎prep盒ared蒸fors翻hareh唱older疑s.煩咽d.旋和Itpr搜ovide司srea泰sonab哲lean劍dtim肝elye會stima食tes.拖30.宇護Which蠅oft惱hefo鐵llowi鈴ngst貧ateme齒ntsr貨efers費tom患anage毯ment高accou蘿nting才info勿rmati孫on?建悟a.驅纖There脊are懇nore襖gulat雀ions圍gover拉ning制ther承eport銷s.喬挺b.垮沫Ther屆eport熔sare止gene鵲rally縮dela急yeda冶ndhi菜stori雷cal.雜熟c.嚇張Thea鑄udien睬cete棄ndst計obe遮stock氏holde框rs,c微redit部ors,岡andt源axau宰thori棵ties.遷販d.辨支Thes攔cope歌tends亮tob裹ehig償hlya吳ggreg敘ate.絕31.蚊裁Manag辭ement磁acco代untin鋸ginf鼻ormat鄉ioni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