2016年管理会计(F2)选择题题库附答案.pdfVIP

2016 年管理会计（ F2）选择题题库附答案 一、单项选择题 1.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 （B） A Strategic planning B Tactical planning C Operational planning D Corporate planning 2 ．Which of the following statements is correct （B ） 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 organisation C Management accounting systems provide information for use by shareholders D Management accounting systems provide information for use by tax authorities 3 ． Which of the following would be data rather than information （B） A Sales increase/decrease per product in last quarter B Total sales value per product C Sales made per salesman as a percentage of total sales D Sales staff commission as a percentage of total sales 4 ．Which of the following would be classed as indirect labour （ B ） A Assembly workers in a company manufacturing televisions B A stores assistant in a factory store C Plasterers in a construction company D A consultant in a firm of management consultants 5． A company makes chairs and tables. Which of the following items would be treated as an indirect cost （ D ） A Wood used to make a chair B Metal used for the legs of a chair C Fabric to cover the seat of a chair D The salary of the sales director