2026年ACCA考试AAA业绩管理深度解析含解析.docxVIP

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2026年ACCA考试AAA业绩管理深度解析含解析.docx

2026年ACCA考试AAA业绩管理深度解析含解析

考试时间:______分钟总分:______分姓名:______

试卷内容

1.Describethekeyrolesandobjectivesofmanagementaccounting,highlightingthedifferencesbetweenmanagementaccountingandfinancialaccountinginthecontextofprovidinginformationfordecision-makingandcontrolwithinanorganization.

2.Amanufacturingcompanyproducestwoproducts,XandY,usingasingleproductionfacility.Thefacilityhasatotalcapacityof1,000machinehoursperweek.ThebudgetedproductionforProductXis600unitsperweek,requiring1.5machinehoursperunit.Budgetedproductio

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