新題庫知識點(diǎn)選題30道答案解析

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練習(xí)與模 知識點(diǎn)選題30道>第1 均正確率

Fairmount,Inc.,usesanaccountingsystemthatchargescoststothemanagerwhohasbeen

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makethedecisionsincurringthecosts.Forexample,ifthesalesmanageracceptsarushorderthatwillresultinhigher-than-normalmanufacturingcosts,theseadditionalcostsarechargedtothesalesmanagerbecausetheauthoritytoacceptordeclinetherushorderwasgiventothesalesmanager.ThistypeofaccountingsystemisknownasResponsibilityFunctionalReciprocalTransferprice您的答案：未作答您的答案：未作答Answer(A)isInaresponsibilityaccountingsystem,managerialperformanceshouldbeevaluatedonlyonthebasisofthosefactorsdirectlyregulated(oratleastcapableofbeingsignificantlyinfluenced)bythemanager.Forthispurpose,operationsareorganizedintoresponsibilitycenters.Costsareclassifiedascontrollableandnoncontrollable,whichimpliesthatsomerevenuesandcostscanbechangedthrougheffectivemanagement.Ifamanagerhasauthoritytoincurcosts,aresponsibilityaccountingsystemwillchargethemtothemanager’sresponsibilitycenter.However,controllabilityisnotanabsolutebasisforestablishmentofresponsibility.Morethanonemanagermaybeabletoinfluenceacost,andresponsibilitymaybeassignedonthebasisofknowledgeabouttheincurrenceofacostratherthantheabilitytocontrolit.Answer(B)isFunctionalaccountingallocatescoststofunctionsregardlessofresponsibility.Answer(C)isincorrect.Reciprocalallocationisameansofallocatingservicedepartmentcosts.Answer(D)isincorrect.Transferpriceaccountingisameansofchargingonedepartmentforproductsacquiredfromanotherdepartmentthesame2平均正確率ThebasicpurposeofaresponsibilityaccountingsystemA.B.B.C.D. 您的答案：未作答Answer(A)isBudgetingisanelementofaresponsibilityaccountingsystem,notthebasicpurpose.Answer(B)iscorrect.Thebasicpurposeofaresponsibilityaccountingsystemistomotivatemanagementtoperforminamannerconsistentwithoverallcompanyobjectives.Theassignmentofresponsibilityimpliesthatsomerevenuesandcostscanbechangedthrougheffectivemanagement.Thesystemshouldhavecertaincontrolsthatprovideforfeedbackreportsindicatingdeviationsfromexpectations.Higher-levelmanagementmayfocusonthosedeviationsforeitherreinforcementorcorrection.Answer(C)isAuthorityisanelementofaresponsibilityaccountingsystem,notthebasicpurpose.Answer(D)isincorrect.ysisofvariancesisanelementofaresponsibilityaccountingsystem,notthebasic3平均正確率Inresponsibilityaccounting,acenter’sperformanceismeasuredbycontrollablecosts.ControllablecostsaredescribeddescribedasA.DirectmaterialanddirectlaborB.Onlythosecoststhatthemanagercaninfluenceinthecurrenttimeperiod.COnlydicretionarycotD.Thosecostsaboutwhichthemanagerisknowledgeableand您的答案：未作答Answer(A)isManyoverheadcostsarealsoAnswer(B)isControlistheprocessofmakingcertainthatplansareachievingthedesiredobjectives.Acontrollablecostisonethatisinfluencedbyaspecificresponsiblemanageratagivenlevelofproductionwithinagiventimespan.Forexample,fixedcostsareoftennotcontrollableintheshortrun.Answer(C)isControllablecostsneednotbediscretionary.Discretionarycostsarecharacterizedbyuncertaintyabouttherelationshipbetweeninputandthevalueoftherelatedoutput;theymayormaynotbecontrollable.Answer(D)isControllablecostsarethoseoverwhichamanagerhascontrol;themanagermaybeinformedorknowaboutthat(s)hecannotdirectlyregulateor4平均正確率AsegmentofanorganizationisreferredtoasaservicecenterifitA.ResponsibilityformarketsandsellingtheoutputoftheB.Responsibilityforcombiningtherawmaterials,directlabor,andotherfactorsofproductionintoafinalC.Authoritytomakedecisionsaffectingthemajordeterminantsofprofitincludingthepowertochooseitsmarketsandsourcesofsupply.D.Authoritytoprovidespecializedsupporttootherunitswithinthe您的答案：未作答Answer(A)isAservicecenterhasnoresponsibilityfordevelo marketsorselling.Answer(B)isincorrect.Aproductioncenterisengagedinmanufacturing.Answer(C)isincorrect.Aprofitcentercanchooseitsmarketsandsourcesofsupply.Answer(D)iscorrect.Aservicecenterexistsprimarilyandsometimessolelytoprovidespecializedsupporttootherunitswithinorganization.Servicecentersareusuallyoperatedascost5平均正確率TheTheleastcomplexsegmentorareaofresponsibilityforwhichcostsareallocatedisContributionCost您的答案：未作答Answer(A)isAprofitcenterisasegmentresponsibleforbothrevenuesandcosts.Aprofitcenterhastheauthoritytomakedecisionsconcerningmarketsandsourcesofsupply.Answer(B)isAninvestmentcenterisaresponsibilitycenterthatisaccountableforrevenues(markets),costs(sourcesofsupply),andinvestedcapital.Answer(C)isAcontributioncenterisresponsibleforrevenuesandvariablecosts,butnotinvestedAnswer(D)isAcostcenterisaresponsibilitycenterthatisaccountableonlyforcosts.Thecostcenteristheleastcomplextypeofsegmentbecauseithasnoresponsibilityforrevenuesorinvestments.6平均正確率ResponsibilityResponsibilityaccountingdefinesanoperatingcenterthatisresponsibleforrevenueandcostsasProfitRevenueOperating您的答案：未作答Answer(A)isAprofitcenterisresponsibleforbothrevenuesandcosts,whereasacostcenterisresponsibleonlyforcosts.Answer(B)isincorrect.Arevenuecenterisresponsibleonlyforrevenues,notAnswer(C)isAdivisioncanbeanytypeofresponsibilitycenter.Answer(D)isincorrect.Anoperatingunitcanbeorganizedasanytypeof7平均正確率DecentralizedfirmsDecentralizedfirmscandelegateauthorityandyetretaincontrolandmonitormanagers’performancebystructuringtheorganizationintoresponsibilitycenters.Whichoneofthefollowingorganizationalsegmentsismostlikeanindependentbusiness?RevenueProfitCost您的答案：未作答Answer(A)isArevenuecenterisresponsibleonlyforrevenuegeneration,notforcostsorcapitalinvestment.Answer(B)isincorrect.Aprofitcenterisresponsibleforrevenuesandcostsbutnotforinvestedcapital.Answer(C)isincorrect.Acostcenterisevaluatedonlyonthebasisofcostsincurred.Itisnotresponsibleforrevenuesorinvestedcapital.Answer(D)iscorrect.Aninvestmentcenteristheorganizationaltypemostlikeanindependentbusinessbecauseitisresponsibleforownrevenues,costsincurred,andcapitalinvested.Theothertypesofcentersdonotincorporateallthree8平均正確率AAsuccessfulresponsibilityaccountingreportingsystemisdependentThecorrectallocationofcontrollablevariableIdentificationofthemanagementlevelatwhichallcostsareTheproperdelegationofresponsibilityandAreasonableseparationofcostsintotheirfixedandvariablecomponentssincefixedcostsarenotcontrollableandmustbeeliminatedfromtheresponsibilityreport.您的答案：未作答Answer(A)isFixedcostsmayalsobecontrollable,andsomecostsnotcontrollablemayneedtobeAnswer(B)isKnowledgeabouttheincurrenceofacostratherthancontrollabilitymayinpracticebeanappropriatebasisfordelegationofresponsibility.Answer(C)isManagerialperformanceshouldideallybeevaluatedonlyonthebasisofthosefactorscontrollablebythemanager.Managersmaycontrolrevenues,costs,and/orinvestmentsinresources.However,controllabilityisnotanabsolute.Morethanonemanagermaybeabletoinfluenceacost,andmanagersmaybeaccountableforsomecoststheydonotcontrol.Inpractice,giventhedifficultiesofdeterminingthelocusofcontrollability,responsibilitymaybeassignedonthebasisofknowledgeabouttheincurrenceofacostratherthantheabilitytocontrolit.Accordingly,asuccessfulsystemisdependentupontheproperdelegationofresponsibilityandthecommensurateauthority.Answer(D)isFixedcostscanbeRockfordManufacturingCorporationusesaresponsibilityaccountingsysteminitsoperations.WhichoneoffollowingitemsisleastlikelytoappearinaperformancereportforamanagerofoneofRockford’sassemblyDirectRepairsandDepreciationonthemanufacturing您的答案：未作答Answer(A)isDirectlaboriscontrollablebytheproductionmanager.Answer(B)isincorrect.Materialsarecontrollablebytheproductionmanager.Answer(C)isincorrect.Repairsandmaintenancearecontrollablebytheproductionmanager.Answer(D)iscorrect.Awell-designedresponsibilityaccountingsystemestablishesresponsibilitycenterswithinanorganization.Inaresponsibilityaccountingsystem,managerialperformanceshouldbeevaluatedonlyonthebasisofthosefactorsdirectlyregulated(oratleastcapableofbeingsignificantlyinfluenced)bythemanager.Thus,amanagerofanassemblylineisresponsiblefordirectlabor,materials,repairsandmaintenance,andsupervisorysalaries.Themanagerisnotresponsiblefordepreciationonthemanufacturingfacility.(S)heisnotinapositiontocontrolorinfluencecapitalbudgeting第10 平均正確率 ShermanCompanyusesaperformancereportingsystemthatreflectsthecompany’sdecentralizationofdecisionmaking.Thedepartmentalperformancereportshowsonelineofdataforeachsubordinatewhoreportstothegroupvice.Thedatapresentedshowtheactualcostsincurredduringtheperiod,thebudgetedcosts,andallvariancesfrombudgetforthatsubordinate’sdepartment.ShermanisusingatypeofsystemcalledContributionCost-benefitFlexibleResponsibility您的答案：未作答正確答案：DAnswer(A)isContributionaccountingisamethodofcontrolinwhichonlyvariablecostsarematchedwithrevenues.Answer(B)isincorrect.Cost-benefitaccountingisanonsensetermreferringtomatchingcostsandbenefits.Answer(C)isincorrect.Flexiblebudgetingpreparesbudgetsformultiplelevelsofoperations.Answer(D)iscorrect.Inaresponsibilityaccountingsystem,managerialperformanceshouldbeevaluatedonlyonthebasisoffactorsdirectlyregulated(oratleastcapableofbeingsignificantlyinfluenced)bythemanager.Forthispurpose,operationsfactorsdirectlyregulated(oratleastcapableofbeingsignificantlyinfluenced)bythemanager.Forthispurpose,operationsareorganizedintoresponsibilitycenters.Costsareclassifiedascontrollableandnoncontrollable,whichimpliesthatsomerevenuesandcostscanbechangedthrougheffectivemanagement.Ifamanagerhasauthoritytoincurcosts,aresponsibilityaccountingsystemwillchargethosecoststothemanager’sresponsibility11平均正確MicroManufacturersusesanaccountingsystemthatchargescoststothemanagerwhohasbeendelegatedtheauthoritytomakethedecisionsincurringthecosts.Forexample,ifthesalesmanageracceptsarushorderthatrequirestheincurrenceofadditionalmanufacturingcosts,theseadditionalcostsarechargedtothesalesmanagerbecausetheauthoritytoacceptordeclinetherushorderwasgiventothesalesmanager.ThistypeofaccountingsystemisknownasFunctionalContributionReciprocalProfitability您的答案：未作答Answer(A)isAfunctionalaccountingsystemisoneinwhichcostsareaccumulatedbythenatureofthefunctionAnswerAnswer(B)isContributionaccountingisasysteminwhichcostsaredividedaccordingtowhethertheyarefixedorAnswer(C)isReciprocalallocationisamethodofallocatingservicedepartmentcoststoproducingdepartments.Answer(D)iscorrect.Profitabilityaccountingisaccountingforprofitcenters.Whensalesmanagershavetheauthorityandtocontrolcosts,theyareaprofit12平均正確Inahighlydecentralizedorganization,thebestoptionformeasuringtheperformanceofsubunitsistheestablishmentMarketingProductRevenueCost您的答案：未作答Answer(A)isMarketingcentersareafunctionalarea,notaperformanceAnswerAnswer(B)isItmaynotbefeasibleforagivencompanytoorganizeinproductAnswer(C)isSomesubunitsmaynotearnrevenue.Answer(D)iscorrect.Responsibilitycentersmaybecategorizedascostcenters(managersaccountableforcosts),revenuecenters(managersaccountableforrevenues),profitcenters[managersaccountableforrevenuesandcosts,i.e.,formarkets(revenues)andsourcesofsupply(costs)],andinvestmentcenters(managersaccountableforrevenues,costs,andinvestments).Costcentersisthebestanswerbecauseitisthemostgeneral.Allsubunitshavecostsbutmaynothaverevenuesor13平均正確AsegmentofanorganizationisreferredtoasaprofitcenterifitAuthoritytomakedecisionsaffectingthemajordeterminantsofprofitincludingthepowertochoosemarketsandsourcesofAuthoritytomakedecisionsaffectingthemajordeterminantsofprofitincludingthepowertochooseitsmarketsandsourcesofsupplyandsignificantcontrolovertheamountofinvestedcapital.Authoritytomakedecisionsoverthemostsignificantcostsofoperationsincludingthepowertochoosethesourcesofsupply.Authoritytoprovidespecializedsupporttootherunitswithinthe您的答案：未作答Answer(A)isAprofitcenterisresponsibleforbothrevenuesandexpenses.Forexample,theperfumedepartmentinadepartmentstoreisaprofitcenter.Themanagerofaprofitcenterusuallyhastheauthoritytomakedecisionsaffectingthemajordeterminantsofprofit,includingthepowertochoosemarkets(revenuesources)and Answer(B)isAninvestmentcenter,notaprofitcenter,hascontroloverinvestedcapital.Answer(C)isincorrect.Acostcentermanagerhascontroloverallsignificantcostsbutnotofrevenuesorinvestments.Answer(D)isincorrect.Aservicecentersupportsotherorganizational14平均正確率AsegmentofanorganizationisreferredtoasaninvestmentcenterifitAuthoritytomakedecisionsaffectingthemajordeterminantsofprofitincludingthepowertochooseitsmarketsandsourcesofsupply.AuthoritytomakedecisionsaffectingthemajordeterminantsofprofitincludingthepowertochoosemarketsandsourcesofsupplyandsignificantcontrolovertheamountofinvestedAuthoritytomakedecisionsoverthemostsignificantcostsofoperationsincludingthepowertochoosethesourcesofsupply.D.Authoritytoprovidespecializedsupporttootherunitswithinthe您的答案：未作答您的答案：未作答Answer(A)isAninvestmentcenterhasauthoritynotonlyovercostsandrevenues,butalsocapitalinvested.Answer(B)iscorrect.Aninvestmentcenterisresponsibleforrevenues,expenses,andinvestedcapital.Returnoninvestmentisusuallythekeyperformancemeasureofaninvestmentcenter.Answer(C)isAninvestmentcenteralsohasauthorityoverrevenuesandinvestedcapital.Answer(D)isincorrect.Aservicecentersupportsotherorganizational15平均正確率TheStonebrookCompanyusesaperformancereportingsystemthatreflectsthecompany’sdecentralizationofdecisionmaking.Thedepartmentalperformancereportsshowactualcostsincurredduringtheperiodagainstbudgetedcosts.Anyvariancesfromthebudgetareassignedtotheindividualdepartmentmanagerwhocontrolsthecosts.StonebrookisusingatypeofsystemcalledFlexibleC.ResponsibilityD.Activity-based您的答案：您的答案：未作答Answer(A)isTransferpricesareamountschargedbyonesegmentofanorganizationforgoodsorservicesprovidedtoanotherAnswer(B)isFlexiblebudgetingissimplyaseriesofbudgetsforvaryinglevelsofAnswer(C)isAwell-designedresponsibilityaccountingsystemestablishesresponsibilitycenterswithinanorganization.Managerialperformanceshouldbeevaluatedonlyonthebasisofthosefactorscontrollablebythemanager.Managersmaycontrolrevenues,costs,and/orinvestmentactivities.Adepartmentalperformancereportshowingactualcostsincurredagainstbudgetedcostspermitsevaluationofamanagerandtheareaforwhich(s)heisAnswer(D)isActivity-basedcostingisameansof 16平均正確率DigitalTechusesanaccountingsystemthatchargescoststothemanagerwhohastheauthoritytomakeincurringthecosts.Forexample,ifasalesmanagerauthorizesarushorderthatresultsinadditionalmanufacturingcosts,theseadditionalcostsarechargedtothesalesmanager.ThistypeofaccountingsystemisknownasResponsibilityResponsibilityFunctionalContribution您的答案：未作答Answer(A)isAwell-designedresponsibilityaccountingsystemestablishesresponsibilitycenterswithinanorganization.Managerialperformanceshouldbeevaluatedonlyonthebasisofthosefactorscontrollablebythemanager.Managersmaycontrolrevenues,costs,and/orinvestmentactivities.Theresponsibilitysystemshouldinducemanagementperformancethatadherestooverallcompanyobjectives.Chargingthecostsofarushordertothesalesmanagerwhoauthorizedthejobcreatesanincentiveforthatindividualtominimizesuchcosts.Answer(B)isFunctionalaccountingaccumulatescostsandassetsforeachserviceprovidedorfunctionperformed,withoutnecessarilyassigningresponsibilityforsuchcosts.Answer(C)isAtransfer-pricingsystemchargesonesegmentofanorganizationforgoodsandservicesthatareprovidedanothersegmentwithintheAnswer(D)isContributionaccountingemphasizesvariablecostsandtheirrelationshipwithrevenues,butdisassociatescostsfromthedepartments17平均正確率IfIfamanufacturingcompanyusesresponsibilityaccounting,whichoneofthefollowingitemsisleastlikelytoappearaperformancereportforamanagerofanassemblySupervisoryRepairsandEquipment您的答案：未作答Answer(A)isThemanagerofanassemblylineislikelytoberesponsibleforthesalariesofsupervisors,whichistosomecontrollablebytheAnswer(B)isThemanagerofanassemblylineislikelytoberesponsibleforthematerials,whichistosomedegreecontrollablebythemanager.Answer(C)isThemanagerofanassemblylineislikelytoberesponsiblefortherepairsandmaintenance,whichistosomedegreecontrollablebythemanager.Answer(D)isResponsibilityaccountingholdsmanagersresponsibleonlyforfactorsundertheircontrol.Thedepreciationofequipmentwillprobablynotappearontheperformancereportofanassembly-linemanagerbecausethemanagerusuallyhasnocontrolovertheinvestmentinthe18平均正確率WhichofthefollowingisnottrueofresponsibilityManagersshouldonlybeheldaccountableforfactorsoverwhichtheyhavesignificantThefocusofcostcentermanagerswillnormallybemorenarrowthanthatofprofitcenterEveryfactorthataffectsafirm’sfinancialperformanceultimayiscontrollablebysomeone,evenifthatsomeoneisthe atthetopofthefirm.Whenaresponsibilityaccountsystemexists,operationsofthebusinessareorganizedintoseparatecontrolledbyindividual您的答案：未作答Answer(A)isResponsibilityaccountingholdsmanagersresponsibleonlyforwhattheycancontrol.Answer(B)isincorrect.Acostcentermanagerisconcernedwithcostsonly,whereasaprofitcentermanagerisconcernedwithcostsandAnswer(C)isResponsibilityaccountingstressesthatmanagersareresponsibleonlyforfactorsundertheircontrol.Forthispurpose,theoperationsofthebusinessareorganizedintoresponsibilitycenters.Costsareclassifiedascontrollableanduncontrollable.Thisimpliesthatsomerevenuesandcostscanbechangedthrougheffectivemanagement.Managementmaythenfocusondeviationsforeitherreinforcementorcorrection.Thus,thestatementthateveryfactorisultima ycontrollablebysomeoneisnotapremiseofresponsibilityaccounting.Answer(D)isincorrect.Thisistheessenceofresponsibilityaccounting. anagerisheldaccountableforfactorsunderhisor1919平均正確率Acompanyplanstoimplementabonusplanbasedonsegmentperformance.Inaddition,thecompanyplanstoconverttoaresponsibilityaccountingsystemforsegmentreporting.Thefollowingcosts,whichhavebeenincludedinthesegmentperformancereportsthathavebeenpreparedunderthecurrentsystem,arebeingreviewedtodetermineiftheyshouldbeincludedintheresponsibilityaccountingsegmentreports:CorporateadministrativecostsallocatedonthebasisofnetsegmentnelcostsassignedonthebasisofthenumberofemployeesineachFixedcomputerfacilitycostsdividedequallyamongeachVariablecomputeroperationalcostschargedtoeachsegmentbasedonactualhoursusedtimesapredeterminedstandardrate;anyvariablecostefficiencyorinefficiencyremainsinthecomputerdepartment.Ofthesefourcostitems,theonlyitemthatcouldlogicallybeincludedinthesegmentperformancereportspreparedonaresponsibilityaccountingbasiswouldbetheCorporateadministrativenelFixedcomputerfacilityVariablecomputeroperational您的答案：未作答AnswerAnswer(A)isCorporateadministrativecostsshouldbeexcludedfromtheperformancereport.Thesegmentshavenocontrolovertheirincurrenceortheallocationbasis.Theallocationdependsuponthesegmentsales(controllable)aswellasthesalesofothersegments(uncontrollable).Answer(B)isThesegmentshavenocontrolovertheincurrenceof nelcostsorthemethodofassignment,whichdependsuponthenumberofemployeesinthesegment(controllable)inproportiontothetotalnumberofemployeesinallsegments(notcontrollable).Answer(C)isThesegmentshavenocontroloverfixedcomputerfacilitycosts,andtheequalassignmentisarbitraryandbearsnorelationtousage.Answer(D)isThevariablecomputercostcanbeincluded.Thesegmentsarechargedforactualusage,whichisundereachsegment’scontrol.Thepredeterminedstandardrateissetatthebeginningoftheyearandisknownbythesegmentmanagers.Moreover,theefficienciesandinefficienciesofthecomputerdepartmentarenotpassedontothesegments.Bothprocedurespromoteadegreeofcontrolbythe20平均正確率Inaresponsibilityaccountingsystem,managersareaccountableVariablecostsbutnotforfixedProductcostsbutnotforperiodIncrementalCostsoverwhichtheyhavesignificant您的答案：未作答您的答案：未作答Answer(A)isAllvariablecostsmaynotbecontrollable,butsome,ifnotall,fixedcostsmightbecontrollable.Answer(B)isincorrect.Notallbudgetedcostsarecontrollablebymanagers.Answer(C)isincorrect.Allproductcostsmaynotbecontrollable,butsome,ifnotall,periodcostsmightbeAnswer(D)isThemostdesirablemeasureforevaluatingadepartmentalmanagerisonethatholdsthemanagerresponsiblefortherevenuesandexpenses(s)hecancontrol.Controllabilityisthebasicconceptofresponsibilityaccounting.21平均正確率PeriodicinternalreportsusedforperformanceevaluationpurposesandbasedonaresponsibilityaccountingshouldnotAllocatedfixedAdistinctionbetweencontrollableandnoncontrollableAnorganizationVariancesbetweenactualandbudgetedcontrollable您的答案：未作答您的答案：未作答Answer(A)isAllocatedfixedoverheadshouldnotbeincludedininternalreportsbasedonaresponsibilityaccountingbecauseitcannotbecontrolledbyamanagerofaresponsibilityAnswer(B)isInresponsibilityaccounting,managersareonlyheldresponsibleforcoststheyhavetheauthoritytocontrol.Answer(C)isincorrect.Theorganizationalchart,whichoutlinestheauthority-responsibilitychainofacompany,isanintegralpartoftheresponsibilityaccountingsystem.Answer(D)isAmainpurposeofinternalreportsistoshowthevariancebetweenactualandbudgetedcontrollablecostscorrectiveactioncanbetakenwhenandwhere22平均正確WhichoneofthefollowingbestidentifiesaprofitTheInformationTechnologyDepartmentofalargeconsumerproductsAlargetoyTheProductionOperationsDepartmentofasmalljob-ordermachineshopAnewcarsalesdivisionforalargelocalauto您的答案：未作答您的答案：未作答Answer(A)isAninformationtechnologydepartmentofalargerorganizationisacostcenter.Answer(B)isincorrect.Acompanytakenasawholeisaninvestmentcenter.Answer(C)isincorrect.TheproductionoperationsdepartmentofamachineshopcompanyisarevenueAnswer(D)isManagementofaprofitcenterisresponsibleforrevenuesandexpensesbutnotinvestedcapital.Ofthefourresponsibilitycenterslisted,anewcarsalesdivisionforalargelocalautoagencyistheonlyonethatfits23平均正確CharacteristicsofaresponsibilityaccountingsystemincludeallofthefollowingexceptResponsibilityforperformanceaccordingtobudgetmustbelinkedtotheappropriateThesystemshouldencourageemployeeinvolvementandCostcentersareresponsibleforrevenuesaswellascommonEachlevelofmanagementisresponsibleforitsdepartment’soperationsand您的答案：未作答您的答案：未作答Answer(A)isLinkingauthoritytoresponsibilitythroughthebudgetisasoundprincipleofresponsibilityAnswer(B)isAnywell-designedresponsibilityaccountingsystemshouldencourageemployeeinvolvementandparticipation.Answer(C)iscorrect.Managementofacostcenteris,bydefinition,onlyresponsibleforcosts.Tomakemanagementanswerableforrevenuesaswellundercutsthepurposeofsoundresponsibilityaccounting.Answer(D)isResponsibilityaccountingisbasedoneachlevelofmanagementbeingresponsibleforitsdepartment’sand24平均正確率Responsibilitycostsmotivatemanagersofresponsibilitycenterstoactintheorganization’sinterest.TheattributewouldbeleastpersuasiveindecidingtoallocatecoststoresponsibilitycentersisthatArelimitedtostaffservices,suchasconsultingorinternalCanbeinfluencedbyactionsofthecenter’sArehelpfulinmeasuringsupportusedbytheresponsibilityAreusedinproduct您的答案：未作答您的答案：未作答Answer(A)isResponsibilitycostsaredesignedtomotivatemanagersofaresponsibilitycentertoactinthebestinterestoftheorganization.Therefore,thecostsshouldbeallocatedonlyifthey(1)canbeinfluencedbytheactionsofthecenter’smanagement,(2)arehelpfulinmeasuringsupportgiventotheresponsibilitycenter,(3)improvecomparability,or(4)areusedinproductpricing.Whetherthecostsarefromstaff,line,orotherserviceshasnobearingonwhethertheyshouldbeallocated.Furthermore,someorganizationsencouragetheuseofservicessuchasconsultingorinternalauditbynotchargingtheircoststoresponsibilitycenters.SeeSMA4B,AllocationofServiceandAdministrativeCost.Answer(B)isItprovidesjustificationforallocatingcosttoresponsibilitycenters.Answer(C)isincorrect.Itprovidesjustificationforallocatingcosttoresponsibilitycenters.Answer(D)isincorrect.Itprovidesjustificationforallocatingcosttoresponsibility25平均正確MakingsegmentdisclosuresisanadvantagetoacompanybecauseFacilitatesevaluationofcompanymanagementbyprovidingdataonparticularEliminatestheinterdependenceofMaskstheeffectofintersegmentD.D.Providescompetitorswithcomparativeinformationonthecompany’s您的答案：未作答Answer(A)isSegmentreportingisanaspectofresponsibilityaccounting.Itfacilitatesevaluationofcompanymanagementandofthequalityoftheeconomicinvestmentinparticularsegments.Answer(B)isInterdependenceofsegmentsisnotaffectedbyreportingmethods.Answer(C)isincorrect.MaskingtheeffectsofintersegmenttransfersisadisadvantageofsegmentAnswer(D)isProvidinginformationtocompetitorsisadisadvantageofsegment26平均正確率SaraBellows,managerofmunication,hasthefollowingdepartmentBillings--longBillings--phoneBillings--tollHerresponsibilitycenterisbestdescribedasCostCo