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

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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

Which of the following statements about qualities of good information is false?

It should be relevant for its purposes

It should be communicated to the right person

It should be completely accurate

It should be timely

The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?

Strategic planning

Tactical planning

Operational planning

Corporate planning