筛选结果 共找出56

The following statements relate to financial accounting or to cost and management accounting:

(i) Financial accounts are historical records.

(ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation.

(iii) Management accounting is used to aid planning, control and decision making.Which of the statements are correct?

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i) (ii) and (iii)

Which of the following is correct?

A

Qualitative data is generally non-numerical information

B

Information can only be extracted from external sources

C

Operational information gives details of long-term plans only

D

Quantitative data is always accurate

The manager of a profit centre is responsible for which of the following?

(i) Revenues of the centre

(ii) Costs of the centre

(iii) Assets employed in the centre

A

(i) only

B

(ii) only

C

(i) and (ii) only

D

(i),(ii) and (iii)

Which of the following would be best described as a short-term tactical plan?

A

Reviewing cost variances and investigate as appropriate

B

Comparing actual market share to budget

C

Lowering the selling price by 15%

D

Monitoring actual sales to budget

Which of the following statements about qualities of good information is false?

A

It should be relevant for its purposes

B

It should be communicated to the right person

C

It should be completely accurate

D

It should be timely

The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?

A

Strategic planning

B

Tactical planning

C

Operational planning

D

Corporate planning