Chapter1-3_F2考试试题及答案P5-新东方在线职业题库

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

Which of the following processes occurs at the business planning stage?

A

Obtaining data about actual results

B

Taking corrective action

C

Comparing actual performance with budget

D

Establishing objectives

Which of the following statements is correct?

A

Management accounting systems provide information for use in fulfilling legal requirements

B

Management accounting systems provide information for the use of decision-makers within an organisation

C

Management accounting systems provide information for use by shareholders

D

Management accounting systems provide information for use by tax authorities

Which of the following would be data rather than information?

A

Sales increase/decrease per product in last quarter

B

Total sales value per product

C

Sales made per salesman as a percentage of total sales

D

Sales staff commission as a percentage of total sales

Which of the following statements are correct?

(i) Strategic information is mainly used by senior management in an organisation.

(ii) Productivity measurements are examples of tactical information.

(iii) Operational information is required frequently by its main users

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

Reginald is the manager of production department M in a factory which has ten other production departments. He receives monthly information that compares planned and actual expenditure for department M. After department M, all production goes into other factory departments to be completed prior to being despatched to customers. Decisions involving capital expenditure in department M are not taken by Reginald.Which of the following describes Reginald's role in department M?

A

A cost centre manager

B

An investment centre manager

C

A revenue centre manager

D

A profit centre manager

Which of the following is NOT CORRECT?

A

Cost accounting can be used for inventory valuation to meet the requirements of internal reporting only.

B

Management accounting provides appropriate information for decision making, planning, control and performance evaluation.

C

Routine information can be used for both short-term and long-run decisions.

D

Financial accounting information can be used for internal reporting purposes.

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