管理会计：Accounting for management unit Test and Answer.docx

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1、一、单项选择题1 、 The following statements refer to qualities of good information:(i) It should be communicated to the right person, (ii) It should always be completely accurate before it is used(iii) It should be understandable by the recipient. Which of the above statements are correct?A. (ii) and (iii)

2、only(i) and (iii) onlyB. (i) and (ii) only(i), (ii) and (iii)正确答案：B2、 Which of the following is correct?A.Operational Information gives details of long-term plans only.B. Information can only be extracted from external sources.C. Qualitative data is numerical information only.D. Data can be either d

3、iscrete or continuous.正确答案：D3、Which of the following would be best described as a short term tactical plan?A. Comparing actual market share to budgetReviewing cost variances and investigate as appropriateB. Monitoring actual sales to budgetLowering the selling price by 15%正确答案：DThe following stateme

4、nts relate to business objectives:(i) The short-term objectives of an organisation are described in very general terms.(ii) Corporate objectives relate to the organisation as a whole.(iii) It is possible for a division of an organisation to have its own specific objectives.Which of the above are cor

5、rect?A. (i) and (ii) only(i), (ii) and (iii)B. (ii) and (iii) only(i) and (iii) only正确答案：C角军 析 ： The short-term objectives of an organisation are described in specific terms. Therefore, statement (i) is incorrect.5、Which of the following could be carried out by higher level management?(i) making sho

6、rt term decisionsdefining the objectives of the business(ii) making long run decisions(ii) and (iii) onlyA. (i) and (ii) only(i), (ii) and (iii)B. (i) and (iii) only正确答案：C角星析： Higher level management could be involved with all levelof decision within a business. 6、The following statements refer to s

7、trategic planning:(i) It is concerned with quantifiable and qualitative matters.(ii) It is mainly undertaken by middle management in an organisation.(iii) It is concerned predominantly with the long term. Which of the statements are correct?A. (i) and (ii) only(i), (ii) and (iii)B. (i) and (iii) onl

8、y(ii) and (iii) only正确答案：C解析：Strategic planning is mainly undertaken by higher level management in an organisation.7、 Which of the following statements are correct?A. ) Strategic information is mainly used by senior management in an organisation.B. i) Productivity measurements are examples of tactic

9、al information.C. ii) Operational information is required frequently by its main users.D. (i), (ii) and (iii)(i) and (ii) onlyE. (i) and (iii) only(ii) and (iii) only正确答案：AThe following statements relate to financial accounting or to cost and management accounting:(i) The main users of financial acc

10、ounting information are external to an organisation.(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(i), (ii

11、) and (iii)B. (i) and (iii) only(ii) and (iii) only正确答案：C角军析： Cost accounting is part of management accounting and establishes costs incurred by an organisation.9、 Which of the following is NOT CORRECT?A. Routine information can be used for both short-term and long run decisions.B.Financial accounti

12、ng information can be used for internal reporting purposes.C. Cost accounting can be used for stock valuation to meet the requirements of internal reporting only.D. Management accounting provides appropriate information for decision-making, planning, control and performance evaluation.正确答案：c解析： Cost

13、 accounting can be used for stock valuation to meet the requirements of both internal and external reporting.10、 Which of the following statements is correct?A. Management accounting systems provide information for the use of decision makers within an organizationManagement accounting systems provid

14、e information for use by tax authoritiesB. Management accounting systems provide information for use by shareholdersManagement accounting systems provide information for use in fulfilling legal requirements正确答案：AThe sales manager has prepared a manpower plan to ensure that sales quotas for the forth

15、coming year are achieved. This is an example of what type of planning?A.Corporate planningB.Strategic planningC. Tactical planningD.Operational planning正确答案：c解析： Tactical planning is used by middle management to decide how the resources of the business should be employed to achieve specific objectiv

16、es in the most efficient and effective way.11、 Which of the following would be data rather than information?A. Total sales value per productales made per salesman as a percentage of total salesC.Sales staff commission as a percentage of total salesD. Sales increase/decrease per product in last quart

17、er正确答案：A解析： The other three items have been processed in some way to provide meaningful information whereas total sales value per product is the basic data for further processing.13 Which of the following processes occurs at the business planning stage?A. Obtaining data about actual resultsB.Establi

18、shing objectivesC. Comparing actual performance with budgetTaking corrective action正确答案：B解析： The planning stage involves establishing objectives and selecting appropriate strategies to achieve those objectives. 14 Which of the following statements is/are correct?(i) Information for decision-making s

19、hould incorporate uncertainty in some way(ii)The data used to prepare financial accounts and management accounts are the sameA.Both are false(ii) is true and (i) is falseB. (i) is true and (ii) is falseD.Both are true正确答案：D解析： Statement (i) is true and this is why cost accounting is, in general, uns

20、uitable for decision-making. Statement (ii) is true. However, the way the data is analysed is different.15、 Good information should have certain qualities. Which of the following are qualities of good information?(i) CompleteExtensive(iii)Relevant(iv)AccurateA. (i), (ii) and (iii)All of themB. (ii) and (iv)(i), (iii) and (iv)正确答案：D解析： Good information is not necessarily extensive. Too much information may tend to obscure the important points.