ACCA_F2_练习题(2012版).docVIP

Accounting for management 1.1 Which of the following statements about qualities of good information is false ? A It should be relevant for its purposes B It should be communicated to the right person C It should be completely accurate D It should be timely Answer：C 1.2 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 C Operational planning D Corporate planning Answer：B 1.3 Which of the following stastements about management accounting information is/are true? 1 They must be stated in purely monetary terms 2 Limited companies must,by law,perpar management account 3 They serve as a future planning tool and not used as an historical record A 1,2 and3 B 1 and 2 C 2 only D None of the statements is true Answer：D 1.4 Which of the following stastements is/are correct ? 1 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. 2 An objectives is a course of action that an organisation might pursue in order to achieve its strategy. 3 Informaton is data that has been processed into a form meaningful to the recipient. A 1,2 and 3 B 1 and 3 C 2 and 3 D 3 only Answer：D 1.5 Good information should have certain qualities. Which of the following are qualities of good Information ? Complete Extensive Relevant Accurate A 1,2 and 3 B 1,3 and 4 C 2 and 4 D All of them Answer：B 1.6 Monthly variance reports are an example of which one of the following types of management? A Tactical B Strategic C Non-financial D Operatio