管理会计示范性双语课件习题.docVIP

CHAPTER 5 MANAGEMENT ACCOUNTING INFORMATION FOR ACTIVITY AND PROCESS DECISIONS TRUE/FALSE 1. Sunk costs are never relevant costs for decision making. a. True b. False 2. An example of a sunk cost is the amount of a guaranteed contract that has not yet been paid. a. True b. False 3. Personal employee responses are not critical considerations for the business decision maker. a. True b. False 4. For decision-making, differential costs assist in choosing between alternatives. a. True b. False 5. For a particular decision, differential revenues and costs are always relevant. a. True b. False 6. A cost may be relevant for one decision, but not relevant for a different decision. a. True b. False 7. Avoidable costs should be evaluated when deciding whether to discontinue a part, product, product line, or business segment. a. True b. False 8. In make-or-buy decisions, facility-sustaining support costs are unavoidable if the facility can be converted to another use. a. True b. False 9. For one-time-only special orders, flexible costs may be relevant but not capacity-related costs. a. True b. False 10. Bid prices and costs that are relevant for regular orders are the same costs that are relevant for one-time-only special orders. a. True b. False 11. When opportunity costs exist, they are always relevant. a. True b. False 12. Depreciation allocated to a product line is a relevant cost when deciding to discontinue that product. a. True b. False 13. When replacing an old machine with a new machine, the book value of the old machine is a relevant cost. a. True b. False 14. If a company is deciding whether to outsource a part, the reliability of the supplier is an important factor to consider. a. True b. False 15. Sometimes qualitative factors are the most important factors in make-or-buy decisions. a. True b. False 16. If a company is deciding whether to outsource a part, the reliability of the supplier is an importan