题目

Which of the following relates to management accounts and which to financial accounts?

                                                        Management accounts                        Financial accounts

Prepared yearly  

For internal use  

Contains future information  

Chapter1Accountingformanagement

                                                Management accounts                          Financial accounts

Prepared yearly                                                                                                      对

For internal use                                        对

Contains future information                      对

多做几道

What does an adverse variable overhead efficiency variance indicate and what might be the cause?

Explain briefly the possible causes of

(i) A favourable material usage variance

(ii) A favourable labour rate variance

(iii) An adverse sales volume contribution variance.

What is the relationship between the labour efficiency variance and the variable overhead efficiency variance? Why might the monetary value be different?

Explain the meaning and relevance of interdependence of variances when reporting to managers.

A balanced scorecard measures performance 什om four perspectives: customer satisfaction, growth, financial success and process efficiency. Briefly explain these processes.

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