注意：此页面搜索的是所有试题
郑州航空工业管理学院-管理会计学
If the limiting factor is demand (i.e., unit of sales), the more profitableproduct is the one with the higher contribution per unit.
In retail sales, the limiting resource is often floor space.
In ventory turnover is the average number of times a consumer buys a particular productper year.
The financial budgets of a nonmanufacturingcompany include the capital budget, thecash budget, and the budgeted balance sheet.
Budgets are a manager’stool to plan, understand, and control operations.
A capital budget is aperiodic business plan that includes a coordinated set of detailed operatingschedules and financial statements.
An operating budgetis the major part of a master budget that focuses on the income statement andits supporting schedules.
The major drawback ofusing historical results for judging current performance is that inefficienciesmay be concealed in the past performance.
A budget is a qualitative expression of a plan ofaction.
A budget is anexample of an informal business plan.
Budgeting may usenonfinancial terms.
The master budgeting process summarizes the keydecisions regarding all aspects of the company’s value chain.
Cash collections from customers include thecurrent month’s cash sales plus collections on credit sales.
The first step inpreparing the master budget is generally the preparation of the budgeted incomestatement.
Accurate sales forecasting is essential to effectivebudgeting.
In retail sales, the limiting resource is often floor space.
In ventory turnover is the average number of times a consumer buys a particular productper year.
The financial budgets of a nonmanufacturingcompany include the capital budget, thecash budget, and the budgeted balance sheet.
Budgets are a manager’stool to plan, understand, and control operations.
A capital budget is aperiodic business plan that includes a coordinated set of detailed operatingschedules and financial statements.
An operating budgetis the major part of a master budget that focuses on the income statement andits supporting schedules.
The major drawback ofusing historical results for judging current performance is that inefficienciesmay be concealed in the past performance.
A budget is a qualitative expression of a plan ofaction.
A budget is anexample of an informal business plan.
Budgeting may usenonfinancial terms.
The master budgeting process summarizes the keydecisions regarding all aspects of the company’s value chain.
Cash collections from customers include thecurrent month’s cash sales plus collections on credit sales.
The first step inpreparing the master budget is generally the preparation of the budgeted incomestatement.
Accurate sales forecasting is essential to effectivebudgeting.