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 relates to management accounts and which to financial accounts?

Management accounts Financial accounts

Prepared yearly

For internal use

Contains future information

In which ways do management accountants helps manager of a business?

YES NO

Control

Plan

Co-ordinate

Make decisions

Motivate

Which of the following are primary sources of data and which are secondary sources of data?

Primary Secondary

Data collected outside a polling station regarding voters choices

An internet search for the cheapest fuel available in the area

Government statistics on the levels of unemployment

Data collected by observation on the number of cars flowing through a junction

during peak travel hours

A pie chart is being produced to represent the sales from different regional offices of a

business: $000

North 125

North West 180

East 241

South 691

South East 147

Total 1,384

What would be the angle of the East divisions section on the pie chart (to the nearest whole degree)? O

Referring to the graph which statements are true and which are false?

True False

Area 3 shows the best performance in Q3

Area 2 sales are consistent quarter on quarter

Q4 has the largest volume of sales across all areas

Area 1 shows the best performance in Q2

When gathering information on a potential client you can use both internal sources of information and external sources of information.Which TWO of the following would be classified as internally generated information?

Supplier references

Credit reference agency reports

Sales information

Ratio calculations

Which of the following describes 'Information'?

data that consists of facts and statistics before they have been processed

data that consists of numbers,letters,symbols,events and transactions which have been recorded but not yet processed into a form that is suitable for making decisions

facts that have been summarised but not yet processed into a form that is suitable for making decisions

data that has been processed in such a way that it has a meaning to the person who receives it, who may then use it to improve the quality of decision making

Which one of the following statements is correct?

Data is held on computer in digital form whereas information is in a form that is readable to human beings

Information is obtained by processing data

Data and information mean the same thing

Data consists of numerical or statistical items of information

Which of the following is an example of external information that could be used in a management accounting system?

Consumer price index statistics

Price list for the products sold by the business

Production volume achieved by the production department

Discounts given to customers

Which of the following would be classified as data?

Number of purchase requisitions

Analysis of wages into direct and indirect costs

Table showing variances from budget

Graph showing the number of labour hours worked