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起止时间:2020-02-24到2020-06-30
更新状态:已完结
Chapter1 Accounting for management Chapter1 Test
1、 The following statements refer to qualities of good information: (i) It should be communicated to the right person.(ii) It should always be completely accurate before it is used(iii) It should be understandable by the recipient.Which of the above statements are correct?
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: (i) and (iii) only
2、 Which of the following is correct?
A:Qualitative data is numerical information only.
B:Information can only be extracted from external sources.
C:Operational Information gives details of long-term plans only.
D:Data can be either discrete or continuous.
答案: Data can be either discrete or continuous.
3、 Which of the following would be best described as a short term tactical plan?
A:Reviewing cost variances and investigate as appropriate
B:Comparing actual market share to budget
C:Lowering the selling price by 15%
D:Monitoring actual sales to budget
答案: Lowering the selling price by 15%
4、 The following statements relate to business objectives: (i) The short-term objectives of an organisation are described in very general terms. (ii) Corporate objectives relate to the organisation as a whole. (iii) It is possible for a division of an organisation to have its own specific objectives. Which of the above are correct?
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: (ii) and (iii) only
5、 Which of the following could be carried out by higher level management? (i) making short term decisions (ii) defining the objectives of the business (iii) making long run decisions
A:(i), (ii) and (iii)
B:(i) and (ii) only
C:(i) and (iii) only
D:(ii) and (iii) only
答案: (i), (ii) and (iii)
6、 The following statements refer to strategic planning:(i) It is concerned with quantifiable and qualitative matters.(ii) It is mainly undertaken by middle management in an organisation.(iii) It is concerned predominantly with the long term.Which of the statements are correct?
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D: (i), (ii) and (iii)
答案: (i) and (iii) only
7、 Which of the following statements are correct? (i) Strategic information is mainly used by senior management in an organisation. (ii) Productivity measurements are examples of tactical information. (iii) Operational information is required frequently by its main users.
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: (i), (ii) and (iii)
8、 The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct?
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: (i) and (iii) only
9、 Which of the following is NOT CORRECT?
A:Cost accounting can be used for stock valuation to meet the requirements of internal reporting only.
B:Management accounting provides appropriate information for decision-making, planning, control and performance evaluation.
C:Routine information can be used for both short-term and long run decisions.
D:Financial accounting information can be used for internal reporting purposes.
答案: Cost accounting can be used for stock valuation to meet the requirements of internal reporting only.
10、 Which of the following statements is correct?
A:Management accounting systems provide information for use in fulfilling legal requirements
B:Management accounting systems provide information for the use of decision makers within an organization
C:Management accounting systems provide information for use by shareholders
D:Management accounting systems provide information for use by tax authorities
答案: Management accounting systems provide information for the use of decision makers within an organization
11、 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?
A:Strategic planning
B:Tactical planning
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