管理会计习题与答案：Accounting for management unit Test and Answer.docxVIP

一、单选题 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.(ii) and (iii) only B.(i) and (iii) only C.(i) and (ii) only D.(i), (ii) and (iii) 正确答案：B 2、Which of the following is correct? A.Operational Information gives details of long-term plans only. B.Information can only be extracted from external sources. C.Qualitative data is numerical information only. D.Data can be either discrete or continuous. 正确答案：D 3、?Which of the following would be best described as a short term tactical plan? A.Comparing actual market share to budget B.Reviewing cost variances and investigate as appropriate C.Monitoring actual sales to budget D.Lowering the selling price by 15% 正确答案：D 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), (ii) and (iii) C.(ii) and (iii) only D.(i) and (iii) only 正确答案：C 解析：The short-term objectives of an organisation are described in specific terms.Therefore, statement (i) is incorrect. 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.(ii) and (iii) only B.(i) and (ii) only C.(i), (ii) and (iii) D.(i) and (iii) only 正确答案：C 解析： Higher level management could be involved with all level of decision within a business.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