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郑州航空工业管理学院-管理会计学
【单选题】
The Alpha Beta Gamma Fraternity held a Christmasparty. The fraternity expectedattendance of 200 persons and prepared the following budget:
Hotelroom rental $600
Food 500
Entertainment 800
Decorations 300
Totals $2,200
Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party.
Whatis the variance in hotel room rental?
A、$70 unfavorable is the hotel room rental variance.
B、$70 favorable is the hotel room rental variance.
C、$25 favorable is the hotel room rental variance.
D、$140 unfavorable is the hotel room rental variance.
【单选题】 The Findlay Company held an IndependenceDay party. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 400 Entertainment 800 Decorations 300 Totals $2,100 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the variance in food? A、$70 unfavorable is the food variance. B、$70 favorable is the food variance. C、$25 favorable is the food variance. D、$240 unfavorable is the food variance.
【单选题】 The Findley Company held a Groundhog Dayparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whichof the following costs deserves further examination assuming the FindleyCompany uses the management-by-exception rule? A、Hotel room rent deserves further examination B、Food deserves further examination. C、Entertainment deserves further examination. D、Decorations deserve further examination.
【单选题】 The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected attendees: Roomrental $150 Food 250 Entertainment 150 Decorations 75 Totals $625 After all bills for the party were paid, thetotal came to $660. Details are: $140for room rental; $320 for food; $125 for entertainment; and $75 fordecorations. Fifty persons attended theparty. Whatis the total budget variance? A、$10 unfavorable is the total budget variance. B、$35 unfavorable is the total budget variance. C、$10 favorable is the total budget variance. D、$70 unfavorable is the total budget variance.
【单选题】 The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected attendees: Roomrental $150 Food 250 Entertainment 150 Decorations 75 Totals $625 After all bills for the party were paid, thetotal came to $760. Details are: $140for room rental; $320 for food; $125 for entertainment; and $175 fordecorations. Fifty persons attended theparty. Whatis the main reason for the unfavorable total budget variance? A、Room rent is the main reason. B、Food is the main reason. C、Entertainment is the main reason. D、Decorations are the main reason.
【单选题】 The Delta Delta Delta Sorority held a homecoming party. The sorority prepared the following budget for 50 expected attendees: Room rental $170 Food 250 Entertainment 150 Decorations 75 Totals $645 Afterall bills for the party were paid, the total came to $660. Details are: $140 for room rental; $320 forfood; $125 for entertainment; and $75 for decorations. Fifty persons attended the party. Whatis the variance in hotel room rental? A、$30 unfavorable is the hotel room rental variance. B、$35 favorable is the hotel room rental variance. C、$30 favorable is the hotel room rental variance. D、$70 unfavorable is the hotel room rental variance.
【单选题】 The Delta Delta Delta Sorority held ahomecoming party. The sorority preparedthe following budget for 50 expected attendees: Roomrental $150 Food 290 Entertainment 150 Decorations 75 Totals $665 Afterall bills for the party were paid, the total came to $660. Details are: $140 for room rental; $320 forfood; $125 for entertainment; and $75 for decorations. Fifty persons attended the party. Whatis the variance in food? A、$30 unfavorable is the food variance. B、$35 favorable is the food variance. C、$10 favorable is the food variance. D、$70 unfavorable is the food variance.
The Slamma Jamma Sorority held a party. The sorority prepared the following budgetfor 50 expected attendees: Roomrental $150 Food 310 Entertainment 150 Decorations 75 Totals $685 Afterall bills for the party were paid, the total came to $760. Details are: $240 for room rental; $320 forfood; $145 for entertainment; and $75 for decorations. Fifty persons attended the party. Whichof the following costs deserves further examination assuming the sorority usesthe management-by-exception rule? A、Room rent deserves further explanation. B、Food deserves further explanation. C、Entertainment deserves further explanation. D、Decorations deserve further explanation.
【判断题】 The primary purpose of accountinginformation is to help managers make decisions.
【判断题】 Decisionswithin an organization are often divided into two types: (1) planning decisionsand (2) control decisions.
Variancesare deviations from plans.
Management by exception is the practice ofconcentrating on areas that deviate from the plan andignoring areas that are presumed to be running smoothly.
Feedbackis usually not crucial in controlling.
Settingobjectives deals with controlling.
A budget is a qualitative expression of aplan of action.
【单选题】 The Findlay Company held an IndependenceDay party. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 400 Entertainment 800 Decorations 300 Totals $2,100 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the variance in food? A、$70 unfavorable is the food variance. B、$70 favorable is the food variance. C、$25 favorable is the food variance. D、$240 unfavorable is the food variance.
【单选题】 The Findley Company held a Groundhog Dayparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whichof the following costs deserves further examination assuming the FindleyCompany uses the management-by-exception rule? A、Hotel room rent deserves further examination B、Food deserves further examination. C、Entertainment deserves further examination. D、Decorations deserve further examination.
【单选题】 The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected attendees: Roomrental $150 Food 250 Entertainment 150 Decorations 75 Totals $625 After all bills for the party were paid, thetotal came to $660. Details are: $140for room rental; $320 for food; $125 for entertainment; and $75 fordecorations. Fifty persons attended theparty. Whatis the total budget variance? A、$10 unfavorable is the total budget variance. B、$35 unfavorable is the total budget variance. C、$10 favorable is the total budget variance. D、$70 unfavorable is the total budget variance.
【单选题】 The Animal House Fraternity held ahomecoming party. The fraternityprepared the following budget for 50 expected attendees: Roomrental $150 Food 250 Entertainment 150 Decorations 75 Totals $625 After all bills for the party were paid, thetotal came to $760. Details are: $140for room rental; $320 for food; $125 for entertainment; and $175 fordecorations. Fifty persons attended theparty. Whatis the main reason for the unfavorable total budget variance? A、Room rent is the main reason. B、Food is the main reason. C、Entertainment is the main reason. D、Decorations are the main reason.
【单选题】 The Delta Delta Delta Sorority held a homecoming party. The sorority prepared the following budget for 50 expected attendees: Room rental $170 Food 250 Entertainment 150 Decorations 75 Totals $645 Afterall bills for the party were paid, the total came to $660. Details are: $140 for room rental; $320 forfood; $125 for entertainment; and $75 for decorations. Fifty persons attended the party. Whatis the variance in hotel room rental? A、$30 unfavorable is the hotel room rental variance. B、$35 favorable is the hotel room rental variance. C、$30 favorable is the hotel room rental variance. D、$70 unfavorable is the hotel room rental variance.
【单选题】 The Delta Delta Delta Sorority held ahomecoming party. The sorority preparedthe following budget for 50 expected attendees: Roomrental $150 Food 290 Entertainment 150 Decorations 75 Totals $665 Afterall bills for the party were paid, the total came to $660. Details are: $140 for room rental; $320 forfood; $125 for entertainment; and $75 for decorations. Fifty persons attended the party. Whatis the variance in food? A、$30 unfavorable is the food variance. B、$35 favorable is the food variance. C、$10 favorable is the food variance. D、$70 unfavorable is the food variance.
The Slamma Jamma Sorority held a party. The sorority prepared the following budgetfor 50 expected attendees: Roomrental $150 Food 310 Entertainment 150 Decorations 75 Totals $685 Afterall bills for the party were paid, the total came to $760. Details are: $240 for room rental; $320 forfood; $145 for entertainment; and $75 for decorations. Fifty persons attended the party. Whichof the following costs deserves further examination assuming the sorority usesthe management-by-exception rule? A、Room rent deserves further explanation. B、Food deserves further explanation. C、Entertainment deserves further explanation. D、Decorations deserve further explanation.
【判断题】 The primary purpose of accountinginformation is to help managers make decisions.
【判断题】 Decisionswithin an organization are often divided into two types: (1) planning decisionsand (2) control decisions.
Variancesare deviations from plans.
Management by exception is the practice ofconcentrating on areas that deviate from the plan andignoring areas that are presumed to be running smoothly.
Feedbackis usually not crucial in controlling.
Settingobjectives deals with controlling.
A budget is a qualitative expression of aplan of action.