快速查题-ACCA英国注册会计师试题

 This question appeared in the June 2015 exam. The following statements have been made about transaction processing systems and executive information systems: 

(1) A transaction processing system collects and records the transactions of an organisation 

(2) An executive information system is a way of integrating the data from all operations within the organisation into a single system 

Which of the above statements is/are true? 

Which of the following correctly describes a management information system? 

 Which of the following combinations describe the purposes of management information? 

 Which of the following statements is/are true? 

(1) Enterprise Resource Planning (ERP) systems use complex computer systems, usually comprehensive databases, to provide plans for every aspect of the business. 

(2) Enterprise Resource Planning (ERP) systems are accounting oriented information systems which aid in identifying and planning the enterprise wide resources needed to resource, make, account for and deliver customer orders. 

Run-Smart Co manufactures sports clothing for professional athletes. Products are designed to prevent injury and aid the post-exercise recovery process. The company regularly seeks feedback from athletes regarding the effectiveness of products and recommendations to take forward. 

Required 

Explain which kind of marketing system the organisation has. 

 What can strategic management accounting provide information or guidance about to a business? 

Choose the appropriate words from those highlighted. 

 The materials mix variance is calculated as the difference between the standard/actual total quantity used in the standard/actual mix and the standard/actual quantities used in the standard/actual mix, valued at standard/actual costs. 

 Choose the appropriate words from those highlighted.  

The materials yield variance is calculated on the difference between the standard/actual input for standard/actual output, and the standard/actual total quantity input (in the standard/actual mix), valued at standard/actual costs. 

 Choose the appropriate words from those highlighted 

The sales mix variance is calculated as the difference between the standard/actual quantity sold in the standard/actual mix and the standard/actual quantity sold in the standard/actual mix, valued at standard/actual margin per unit. 

Choose the appropriate words from those highlighted 

The sales quantity variance is calculated as the difference between the standard/actual sales volume in the budgeted proportions and the budgeted sales volumes, multiplied by the standard/actual margin.