管理会计F2选择题试题库.pdfVIP

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管理会计（F2）选择题题库2016

一、单项选择题

1.Thesalesmanagerhaspreparedamanpowerplantoensure

thatsalesquotasfortheforthingyearareachieved.Thisis

anexampleofwhattypeofplanning?（B）

AStrategicplanningBTacticalplanning

COperationalplanningDCorporateplanning

2．Whichofthefollowingstatementsiscorrect?（B）

AManagementaccountingsystemsprovideinformationfor

useinfulfillinglegalrequirements

BManagementaccountingsystemsprovideinformationforthe

useofdecision-makerswithinanorganisation

CManagementaccountingsystemsprovideinformationfor

usebyshareholders

DManagementaccountingsystemsprovideinformationfor

usebytaxauthorities

3．

（B）

ASalesincrease/decreaseperproductinlastquarter

...wd.

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BTotalsalesvalueperproduct

CSalesmadepersalesmanasapercentageoftotalsales

DSalesstaffmissionasapercentageoftotalsales

4．Whichofthefollowingwouldbeclassedasindirectlabour?

（B）

AAssemblyworkersinapanymanufacturingtelevisions

BAstoresassistantinafactorystore

CPlasterersinaconstructionpany

DAconsultantinafirmofmanagementconsultants

5．

wouldbetreatedasanindirectcost?

（D）

AWoodusedtomakeachairBMetalusedforthe

legsofachair

CFabrictocovertheseatofachairDThesalaryofthe

salesdirectorofthepany

6．Whichofthefollowingbestdescribesacontrollablecost?

（C）

AAcostwhicharisesfromadecisionalreadytaken,which

cannot,intheshortrun,bechanged.

B

tofacilitatevalidbudgetarycontrolparisons.

...wd.

.