ACCA英国注册会计师考试试题_真题题型_ACCA英国注册会计师习题

In a free market economy, the price mechanism：

A

Aids government control

B

Allocates resources

C

Measures national wealth

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

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 describes the standard of proof in a civil law case?

A

Beyond reasonable doubt

B

Balance of probability

C

Beyond all probability

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