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Managerial Acct2 2nd Edition Sawyers Test Bank
Managerial Acct2 2nd Edition Sawyers Test Bank
Test Bank
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Managerial ACCT2 2nd Edition Sawyers Test Bank
Student: ___________________________________________________________________________
1. Which of the following types of organizations is most likely to have a raw materials inventory account?
A. A retailer.
B. A manufacturer.
C. A service provider.
D. A wholesaler.
4. Which of the following statements is true about manufacturing companies over the past 20 years?
A. The grouping of machines into "manufacturing cells" has increased.
B. Carrying large amounts of inventory is often less costly than carrying small amounts of inventory.
C. They have moved from a "pull" approach to more of a "push" approach.
D. The basic production process has changed very little over the past 20 years.
5. Which of the following statements regarding the traditional manufacturing environment is not true?
A. Machines are often put into "manufacturing cells" whereby dissimilar machines are grouped together.
B. Raw material is "pushed" to the next production area in anticipation of customer demand.
C. Manufacturers often have raw material, work in process, and finished goods inventory on hand.
D. Buffers of inventory may result in workers being less efficient.
7. Companies that operate in a lean production and just-in-time manufacturing environment are more likely to
experience which of the following?
A. Reduced manufacturing flexibility.
B. Increased levels of raw materials inventory.
C. Increased production time.
D. Increased product quality.
10. Which of the following is an advantage of lean production and just-in-time (JIT) manufacturing systems?
A. Deliver the product to the customer on time, even if the workers go on a strike.
B. Improved product quality and reduced processing time.
C. Reduced reliance on highly skilled employees
D. Increased reliance on more suppliers.
11. Which of the following is a disadvantage of lean production and just-in-time (JIT) manufacturing systems?
A. Increased customer delivery time
B. Increased product defects
C. Decreased flexibility of manufacturing facilities
D. Increased reliance on fewer suppliers
12. Which of the following statements is true regarding the lean production and just-in-time (JIT)
manufacturing systems?
A. Customers are often less satisfied with the purchased product.
B. The number of product defects often increases.
C. The number of suppliers the company can purchase raw materials from, often increases.
D. The factory is often restructured where dissimilar machines are grouped together.
13. Which of the following is a characteristic of a lean production and just-in-time (JIT) manufacturing
environment but not of a traditional manufacturing environment?
A. Increased inventory levels
B. Increased product defects
C. Increased reliance on a select number of suppliers
D. Increased production time
14. Which of the following is a effect of using a traditional production environment but not of a lean production
and just-in-time (JIT) manufacturing environment?
A. Increase in the need for highly skilled labor.
B. Increase in the need for highly reliable suppliers.
C. Reduction in the motivation of the work force.
D. Reduction in the processing time.
15. Which of the following is a risk that would more likely be seen in a lean production and just-in-time (JIT)
manufacturing environment than in a traditional production environment?
A. Reduced customer satisfaction due to product quality.
B. Reduced raw material supply bringing the production process to a halt.
C. Increased inventory storage costs.
D. Increased production time resulting in lost sales.
16. Lean production is focused on eliminating waste associated with all of the following except:
A. moving products farther than required.
B. down time caused by people waiting for work to do.
C. providing excessive customer service.
D. over-processing a product.
The bare rocks, white and grey, sometimes rising sheer from the deep
water, sometimes with steep slopes covered with high beech, oak, and
walnut forests; the winding road along the left, successively take the eye
and impress the memory with a series of wonderful pictures. At times it
reminded me of some of the gorges in the Canadian rockies, in the way in
which it presents “in the most striking combination, all those qualities,
features and appearances which are the essential constituents of sublimity in
natural landscape”; and it is made the more impressive by the knowledge
that it has been a centre of the struggles between East and West, that it was
one of the routes, the seemingly insurmountable difficulties of which were
conquered by the indomitable Romans. We see in imagination the narrow
path along which toiling slaves must have passed dragging the heavy boats
against the powerful current. History adds its glamour to a scene that is
naturally grand.
Near the village of Dubova on the Hungarian side, the Danube reaches its
narrowest point for many hundreds of miles—not much wider than it is at
far distant Ulm—the bases of the massive rocks reaching so near that as we
approach they seem, as above Visegrád though far more grandly, to form
the end of a land-locked lake. The passage is reduced to a hundred and
twenty yards where the river has forced its way through the rocky barrier
here, and looking back, the scene is no less strikingly fine than as we
approached. Such a scene as this might well have been in Shelley’s mind
when he wrote: “I have sailed down mighty rivers, and seen the sun rise and
set, and the stars come forth, whilst I have sailed night and day down a
rapid stream among mountains”; or when he described—
After passing this narrowest part, the channel begins to widen out
immediately. The mountains on the left begin to fall away, and as we
emerge from the gorge we have the Hungarian village of Ogradena on the
left, and, opposite, a large tablet, cut on the face of the precipitous rock,
which is a direct link with the Roman occupation of this territory nearly two
thousand years ago. It is not possible, as the steamer bears us swiftly down
the stream, to see the details of the time-worn inscription, which is
supposed to commemorate at once the completion of the wonderful river-
side road from near Orsova to Galambócz (Golubacz), and the Dacian
campaign of the year 103. The inscription—amid much defaced
ornamentation—has been read as—
IMP. CÆS. D. NERVÆ. FILIUS. NERVA. TRAJANUS.
AUG. GERM. PONT. MAX....
This tablet seems to bridge the years in a strange fashion; to make more
real to us the extraordinary performance of the first of the great civilizing
powers of the Western world. The position of this wonderful road of the
Roman past indicates that the volume of the Danube waters has changed but
little during the lapse of a couple of thousand years, and it makes us marvel
“how the Romans by sheer manual labour contrived to open a military
thoroughfare along the face of this tremendous gorge.” Wonderful as is the
Széchenyi road along the left bank, made in days when explosives could be
utilized, it is less wonderful than the earlier achievement along the right
bank. It was suggested when “the great Hungarian” began his road, that it
should have been made along the Servian side, on the course of the old
Roman way. But for one or two points—such as the Kazán defile—the
undertaking would certainly appear less formidable. Perhaps when Servia
becomes more progressive, takes on something of the activity of her
neighbour across the river, the work may be undertaken, and the right bank
opened up as the left has been.
Leaving the Kazán, the river valley opens out widely on the Hungarian
side, while on the Servian the sloping hills recede somewhat from the river,
leaving space for a few cottages dotted here and there among the trees.
Some way ahead, the hills are seen again seemingly shutting in the river,
with against them, in the middle distance, the towers and roofs of Orsova.
This scattered town, with its broad roads, its tree-grown front, exercises a
peculiar fascination over the visitor. It is not particularly beautiful in itself,
it has no interest-compelling associations, no buildings of great importance,
and yet—it grows on one. It is true that it is beautifully situated near the
junction of the river Cerna with the Danube, that the views up towards the
Kazán and down to Ada Kaleh, and across the broad swift-running river to
the Servian hills, are all fine.
Miss F. M. F. Skene, returning by way of the Danube in 1847 after a
number of years spent in Greece, wrote on arriving at Orsova: “There is a
certain little town, named Varenna, lying on the brink of the Lake of Como
and looking down coquettishly on its own fair image reflected in that pure
mirror, which used to be my beau ideal of a quiet retreat, for one wearied of
the world and its follies; but as soon as I had seen this little, romantic,
smiling Orsova, I abandoned my former favourite, feeling that nowhere else
had I seen a spot at once so bright and peaceful. It is assuredly a very lovely
place.” Echoing the man who was no orator as his colleague was, I feel
inclined to say “ditto” to Miss Skene.
Orsova is one of those places possessing the indefinable qualities which
we sum up as “charm,” though no small part of it is, doubtless, due to its
position. The country about it offers goodly variety for the pedestrian. At a
short distance from it, may be visited a village which, though still in
Hungary, is entirely Rumanian—a broad street of low white houses, and all
the people we meet in the picturesque Rumanian peasant costumes, the
women with white blouses decorated with red and blue Slavonic stitchery,
with black aprons and closely embroidered belts, from which hang the
many-coloured threads of the opraija, meeting the apron on either side, and
giving a quaint effect over the white skirt beneath. Then there is the Orsova
market—a close-set row of booths near the river, at which all sorts and
conditions of things are sold, and where Hungarians, Rumanians, Servians,
Turks and gipsies are to be seen thronging. Nearer the river, too, and
adjoining the market is a bazaar where the Turks from Ada Kaleh dispose
of their wares.
While we were there, we learned that an encampment of the Tsigane
(gipsies) was to be seen two or three miles away, and through the Rumanian
village, past grassy levels starred with myriads of autumn crocuses, we
journeyed to it. The tents were pitched on a bluff above a nearly dry river-
bed, in a newly cut maize field. Among the tents, we seemed taken back to
a time before even the Romans came. The men with their long curly locks,
their clear-cut Phœnician-like profiles, seemed to take us back to times but
dimly known, while the nude children, the primitive tents, suggested that
we were not far from the period when “wild in woods the naked savage
ran,” though these particular “savages” were sophisticated enough to beg
with fawning volubility during our stay in their unsavoury encampment.
A few miles inland from Orsova, in a lovely confined valley, is Mehadia
(Herkulesbad)—a celebrated “cure,” the hot-springs of which have been
celebrated from the times of the Romans.
THE CROWN CHAPEL, ORSOVA
The bazaar, with its little café tables under the acacias, its red-bricked
paths, its low houses washed with brilliant blues and greens, its group of
men and boys, its shop-keepers standing in their doorways fingering their
“Tespis,” or strings of beads, is a true and interesting glimpse of the Orient.
The plain mosque, above one of the battered walls, has little to show
beyond a magnificent carpet covering its floor space, though outside is a
picturesque roofed-in well, grown closely round with a wealth of vari-
coloured convolvuluses, admiring which, in company with a Japanese
visitor, I learned that in Japan as in England the flower is known as “the
morning glory.” A series of embayed arches under the walls, all of the same
crumbling red brick, known as the catacombs, suggest something of the
security of the place in the old days when it was a powerful fort. Its military
importance is still acknowledged by a small Austrian garrison being kept on
it. Despite this evidence of changed authority it remains essentially Turkish.
On one of the gateways of the fortress is a memorial inscription in
Turkish, along which have been placed, within recent years, other tablets
rendering the inscription in Magyar and German. It is to the following
effect:—