F2管理信息特性与类型练习题精炼.pdfVIP

F2练习题

PartAThenature,sourceandpurposeofmanagementinformation

1Accountingformanagement

1.1.Whichofthefollowingwouldbebestdescribedasashorttermtacticaln?

AReviewingcostvariancesandinvestieasappropriate

BComparingactualmarketsharetobudget

CLoweringthesellingpriceby15%

DMonitoringactualsatobudget

1.2.Thefollowingstatementsrefertostrategicnning:

(i)Itisconcernedwithquantifiableandqualitativematters.

(ii)Itismainlyundertakenbymiddlemanagementinanorganization.

(iii)Itisconcernedpredominantlywiththelongterm.

Whichofthestatementsarecorrect?

A(i)and(ii)onlyB(i)and(iii)only

C(ii)and(iii)onlyD(i),(ii)and(iii)

1.3.Thesamanagerhaspreparedamanpowerntoensurethatsaasforthe

forthcomingyearareachieved.Thisisanexampleofwhattypeofnning?

AStrategicnningBTacticalnning

COperationalnningDCorporatenning

1.4Whichofthefollowingstatementsaboutmanagementaccountsis/aretrue?

i.Thereisalegalrequirementtopreparemanagementsaccounts

ii.Theformatofmanagementaccountsislargelydeterminedbylaw

iii.Theyserveasafuturenningtoolandarenotusedasahistoricalrecord

A.(i)and(ii)B(ii)and(iii)

C(iii)onlyDNoneofthestatementsarecorrect

1.5Whichofthefollowingstatementsis/arecorrect?

F2练习题

A部分管理信息的性质、和目的

1管理