知到《成本与管理会计基础（ACCAF2）》智慧树答案2026年版

head office 答案: 【 An eyewitness account

绪论单元测试

1、问题:

本课程目标是通过学习，掌握成本与管理会计的相关知识，同时能应用相关知识和技能，解决企业运营过程中出现的一些问题，为企业计划、管理、控制活动提供所需要的信息。

选项：
A:对
B:错
答案: 【
对
】

2、问题:

本课程在ACCA的课程体系中属于基础阶段。

选项：
A:对
B:错
答案: 【
对
】

3、问题:

只有企业需要管理会计，非盈利性机构只需要财务会计。

选项：
A:对
B:错
答案: 【
错
】

4、问题:

成本会计就是管理会计，两者没有区别。

选项：
A:对
B:错
答案: 【
错
】

5、问题:

管理会计是会计的重要分支，从它的功能来说，主要是会计记录和核算。

选项：
A:对
B:错
答案: 【
错
】

第一章单元测试

1、问题:Which of the following statements is false? （）
选项：
A:Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.

B:There is no legal requirement to prepare management accounts.
C:Limited liability companies must prepare financial accounts.
D:The format of management accounts is entirely at management discretion.
答案: 【
Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
】

2、问题:Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Diane’s supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter， once the new technology is well established. Which member of L Co carries out tactical activities? ( )
选项：
A:Diane
B:Joanne
C:Lesley
D:Tracey
答案: 【
Lesley
】

3、问题:Which of the following statements is false? ( )
选项：
A:Financial accounting information can be used for internal reporting purposes.
B:Routine information can be used to make decisions regarding both the long term and the short term.
C:Management accounting provides information relevant to decision making， planning， control and evaluation of performances.
D:Cost accounting can only be used to provide inventory valuations for internal reporting.
答案: 【
Cost accounting can only be used to provide inventory valuations for internal reporting.
】

4、问题:Which of the following is not part of the planning stage in the decision-making process? ( )
选项：
A:Deciding on the optimal way in which an objective might be achieved
B:Identifying ways which might contribute to the achievement of specified objectives
C:Obtaining data about actual results
D:Identifying goals or objectives
答案: 【
Obtaining data about actual results
】

5、问题:Which of the following is an example of discrete data from a primary source? ( )
选项：
A:A report in a newspaper giving retail sales for the month
B:An eyewitness account of the number of customers
C:A website showing the average height for children aged seven
D:A colleague’s measurement of the distance from the office to the head office
答案: 【
An eyewitness account of the number of customers
】

第二章单元测试

1、问题:A company which makes rechargeable batteries selects some of the batteries for examination. The procedure used chooses two random numbers， say n and m. Starting at the nth battery， every battery at an interval of m is then chosen for examination. This type of sampling is known as: ( )
选项：
A:Stratified
B:Systematic
C:Random
D:Multistage
答案: 【
Systematic
】

2、问题:A company’s weekly costs ($C) were plotted against production level (P) for the last 50 weeks and a regression line calculated to be C = 1，000 + 250P. Which statement about the breakdown of weekly costs is true? ( )
选项：
A:Fixed costs are $1，000. Variable costs per unit are $5.
B:Fixed costs are $250. Variable costs per unit are $4.
C:Fixed costs are $250. Variable costs per unit are $1，000.
D:Fixed costs are $1，000. Variable costs per unit are $250
答案: 【
Fixed costs are $1，000. Variable costs per unit are $250
】

3、问题:The value of the correlation coefficient between x and y is 0.9. Which of the following is correct? ( )
选项：
A:There is a weak relationship between x and y.
B:x is 90% of y.
C:If the values of x and y were plotted on a graph， the line relating them would have a slope of 0.9.
D:There is a very strong relationship between x and y.
答案: 【
There is a very strong relationship between x and y.
】

4、问题:The correlation coefficient between A and B is 0.4 and the correlation coefficient between C and D is –0.7. Which of the following statements is correct? ( )
选项：
A:There is a stronger relationship between A and B than between C and D.

B:There is a stronger relationship between C and D than between A and B.

C:The relationship between A and B and between C and D is the same.

D:There is insufficient information to determine which relationship is stronger.
答案: 【
There is a stronger relationship between C and D than between A and B.

】

5、问题:

Which of the following statements about stratification is/are true? ( )

I The sample selected will be representative of the population.

II The structure of the sample will reflect that of the population if the same proportion of individuals is chosen from each stratum.

III It requires prior knowledge of each item in the population.

选项：
A:I and III only

B:I， II and III

C:II and III only

D:III only
答案: 【
I， II and III

】

第三章单元测试

1、问题:The costs of materials for product B are made up as follows.
Material P: $1，000
Material Q: $600
Material R: $1，025
Material S: $375
If the material proportions were displayed on a pie chart， how many degrees would material Q represent? ( )
选项：
A:72 degrees
B:120 degrees
C:144 degrees
D:204 degrees
答案: 【
72 degrees
】