管理会计模拟试题.pdfVIP

F2管理

F2管理‑Q

1.一家装瓶洗发水的公司选择了一些装满瓶子的样品进行检查。

2.以下关于责任的陈述如下：(i)资本回报率是评估利润和投资绩效

的合适指标。(ii)成本存在于制造组织中，但不存在于服务组织中。(iii)收入

的经理负责组织某部分的销售和成本。哪些陈述是不正确的？A(i)和(ii)B

(ii)和(iii)C(i)和(iii)D所有陈述3.正在制作一张饼图以表示不同地区

的销售额：$000北方125西北180东方241南方691东南147总计1,384东方

区域在饼图上的角度（四舍五入到最接近的整数度）？A63°B33°C180°

D5804.以下哪一项不是标杆管理的类型？

AB战

略C国际

D职能

F2managementaccountingmockexamination

F2MANAGEMENTACCOUNTING-Q

1.Afirmwhichbottshampooselectssomefilledbottforexamination.The

procedureusedisthattworandomnumbers,xandy,arechosen.Startingatthexthbottle

filled,everybottleatanintervalofyisthenchosenforexamination.

Thistypeofsamplingisknownas:

AMulti-stage

BRandom

CSystematic

DStratified

2.Thefollowingstatementsrelatetoresponsibilitycenter:

(i)Returnoncapitalemployedisasuitablemeasureofperformanceinbothprofitand

investmentcenters.

(ii)Costcentersarefoundinmanufacturingorganizationsbutnotinservice

organizations.

(iii)Themanagerofarevenuecenterisresponsibleforbothsaandcostsinapartofan

organization.

Whichofthestatementsareincorrect?

A(i)and(ii)

B(ii)and(iii)

C(i)and(iii)

DAllofthem

3.Apiechartisbeingproducedtorepresentthesafromdifferentregionalofficesofa

business:

$000

North125

NorthWest180

East241

South691

SouthEast147

Total1,384

WhatwouldbetheangleoftheEastdivisionssectiononthepiechart(tothenearest

wholedegree)?

A63°

B33°

C180°

D580

4.Whichofthefollowingisnotatypeofbenchmarking?

AInternal

BStrategic

CInternational

DFunctional

F2管理