第一章测试1.Which of the following statements is false? （ ）
A:Limited liability companies must prepare financial accounts.
B:The format of management accounts is entirely at management discretion.
C:There is no legal requirement to prepare management accounts.
D:Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
答案:D
2.Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Diane's supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities? ( )
A:Joanne
B:Diane
C:Tracey
D:Lesley
答案:D
3.Which of the following statements is false? ( )
A:Management accounting provides information relevant to decision making, planning, control and evaluation of performances.
B:Routine information can be used to make decisions regarding both the long term and the short term.
C:Cost accounting can only be used to provide inventory valuations for internal reporting.
D:Financial accounting information can be used for internal reporting purposes.
答案:C
4.Which of the following is not part of the planning stage in the decision-making process? ( )
A:Obtaining data about actual results
B:Identifying ways which might contribute to the achievement of specified objectives
C:Identifying goals or objectives
D:Deciding on the optimal way in which an objective might be achieved
答案:A
温馨提示支付 ￥3.00 元后可查看付费内容,请先翻页预览!
