快速查题-ACCA英国注册会计师试题

Chapter1-3

Chapter4-5

Chapter6

Chapter9-10

Chapter11-14

Chapter15-19

Chapter20-22

筛选结果

不限题型
不定项选择题
单选题
填空题
材料题
简答题
论述题

共找出469题

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

(i), (ii) and (iii)

(i) and (ii)

(ii) only

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

(i), (ii) and (iii)

(i) and (iii)

(ii) and (iii)

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

(i), (ii) and (iii)

(i), (iii) and (iv)

(ii) and (iv)

All of them

Monthly variance reports are an example of which one of the following types of management information?

Tactical

Strategic

Non-financial

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

(i) is true and (ii) is false

(ii) is true and (i) is false

Both are true

Both are false

Which of the following processes occurs at the business planning stage?

Obtaining data about actual results

Taking corrective action

Comparing actual performance with budget

Establishing objectives

Which of the following statements is correct?

Management accounting systems provide information for use in fulfilling legal requirements

Management accounting systems provide information for the use of decision-makers within an organisation

Management accounting systems provide information for use by shareholders

Management accounting systems provide information for use by tax authorities

Which of the following would be data rather than information?

Sales increase/decrease per product in last quarter

Total sales value per product

Sales made per salesman as a percentage of total sales

Sales staff commission as a percentage of total sales

A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm's accounts?

Selling expense

Direct expense

Production overhead

Administrative overhead

Which of the following would be classed as indirect labour?

Assembly workers in a company manufacturing televisions

A stores assistant in a factory store

Plasterers in a construction company

A consultant in a firm of management consultants