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ACCA F2 练习题(2012版).doc


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1、 Accounting for management Which of the following statements about qualities of good information is false ? A It should be relevant for its purposes B It should municated to the right person C It should pletely accurate D It should be timely Answer : The sales manager has prepared a manpower plan to ensure that sales quotas for the ing year are is an example of what type of planning? A Strategic planning B Tactical planning C Operational planning D Corporate planning Answer : Which of the following stastements about management accounting information is/are true? 1 They must be stated in purely ary terms 2 panies must,by law,perpar management account 3 They serve asa future planning tool and not used as an historical record A1,2 and3 B1 and 2C2 only D None of the statements is true Answer : Which of the following stastements is/are correct ? 1A management control system isa term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management. 2 An objectives isa course of action that anisation might pursue in order to achieve its strategy. 3 Informaton is data that has been processed into a form meaningful to the recipient. A1,2 and 3B1 and 3C2 and 3D3 only Answer : Good information should have certain qualities. Which of the following are qualities of good Information ?plete 2 Extensive 3 Relevant 4 Accurate A1,2 and 3B1,3 and 4C2 and 4D All of them Answer : Monthly variance reports are an example of which one of the following types of management? A Tactical B Strategic C Non-financial D Operational Answer : Which of the following stastements is/are correct ? 1 Strategic planning is carried out by front-line managers 2 Non-financial information is relevant to management accounting A1 is true and 2 is false B2 is true and 1 is false C Both are true D Both are false Answer :B 2、 Sources of data Which of the following is/are primary so

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