ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P187-新东方在线职业题库

Which of the following describes 'Information'?

A

data that consists of facts and statistics before they have been processed

B

data that consists of numbers,letters,symbols,events and transactions which have been recorded but not yet processed into a form that is suitable for making decisions

C

facts that have been summarised but not yet processed into a form that is suitable for making decisions

D

data that has been processed in such a way that it has a meaning to the person who receives it, who may then use it to improve the quality of decision making

Which one of the following statements is correct?

A

Data is held on computer in digital form whereas information is in a form that is readable to human beings

B

Information is obtained by processing data

C

Data and information mean the same thing

D

Data consists of numerical or statistical items of information

Which of the following is an example of external information that could be used in a management accounting system?

A

Consumer price index statistics

B

Price list for the products sold by the business

C

Production volume achieved by the production department

D

Discounts given to customers

Which of the following would be classified as data?

A

Number of purchase requisitions

B

Analysis of wages into direct and indirect costs

C

Table showing variances from budget

D

Graph showing the number of labour hours worked

Which of the following only contains essential features of useful management information?

A

Accurate, understandable, presented in report format

B

Timely, reliable, supported by calculations

C

Regular, complete, communicated in writing

D

Understandable, accurate, relevant for its purpose

Which of the following are primary data?

(i) Information on timesheets used for making up wages

(ii) Information from a government publication concerning forecast inflation rates used for budgeting

(iii) Information from a trade publication used to choose a supplier of raw materials

A

(i) and (ii)

B

(i) and (iii)

C

(i) only

D

(i), (ii) and (iii)

Which one of the following is an example of internal information for the wages department of a large company?

A

A Code of Practice issued by the Institute of Directors

B

A new national minimum wage

C

Changes to tax coding arrangements issued by the tax authorities

D

The compan/s employees7 schedule of hours worked

The following table shows that the typical salary of part qualified accountants in five different regions of England.

Area Typical salary

$

South-east 21,500

Midlands 20,800

North-east 18,200

North-west 17,500

South-west 16,700

Which diagram would be the best one to draw to highlight the differences between areas?

A

a pie diagram

B

a multiple bar chart

C

a percentage component bar chart

D

a simple barchart

A line graph is being produced to show the cost of advertising and sales revenue for a business. Which values would be shown on which axis?

A

Both on the y-axis

B

Both on the x-axis

C

Cost of advertising on the x-axis and sales revenue on the y-axis

D

Sales revenue on the x-axis and cost of advertising on the y-axis

The overhead cost of a business has been allocated and apportioned into the different cost centres. A pie chart has been used to present this information. The assembly department is represented by a section that has an angle of 45°. The total overhead cost is $800,000. What is the value of the overhead that has been allocated and apportioned to assembly?

A

$360,000

B

$100,000

C

$120,000

D

$640,000

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