ACCA考试练习册题目F2XX2.docx

1、 Accounting for management Which of the following statements about qualities of good in formatio n is false ? A It should be releva nt for its purposes B It should be com muni cated to the right pers on C It should be completely accurate D It should be timely Answer： C The sales man ager has prepared a man power pla n to en sure that sales quotas for the forthcoming year are achieved.This is an example of what type of planning? A Strategic pla nning B Tactical planning C Operatio nal pla nning D Corporate pla nning Answer： B Which of the following stastements about management acco unting information is/are true? They must be stated in purely monetary terms Limited compa nies must,by law,perpar man ageme nt acco unt They serve as a future planning tool and not used as a n historical record A 1,2 and3 and 2 C 2 only D None of the statements is true Answer： D Which of the following stastements is/are correct ? A management control system is a term used to descri be the hardware and software used to drive a database system whi ch produces information outputs that are easily assimilated by mana geme nt. An objectives is a course of action that an organisation might pursue in order to achieve its strategy. In format on is data that has bee n processed into a form mea nin gful to the recipie nt. A 1,2 and 3 B 1 and 3 C 2 and 3 D 3 only Answer： D Good information should have certain qualities. Which of the following are qualities of good In formati on ? Complete Exte nsive Releva nt Accurate A 1,2 and 3 B 1,3 and 4 C 2 and 4 D All of them Answer： B Monthly varianee reports are an example e following types of management? A Tactical B Strategic C Non-finan cial D Operati onal Answer： A Which of the following stastements is/are Strategic planning is carried out by Non-finan cial in formatio n is releva nt coun ti ng A 1 is true and 2 is false of which one of thcorrect ?fron t-li ne man agers of which one of th correct ? fron t-li ne man agers to management ac C Both are tru