第一章Which of the following statements is false? （ ）
答案:Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
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? ( )
答案:Lesley
Which of the following statements is false? ( )
答案:Cost accounting can only be used to provide inventory valuations for internal reporting.
Which of the following is not part of the planning stage in the decision-making process? ( )
答案:Obtaining data about actual results
Which of the following is an example of discrete data from a primary source? ( )
答案:An eyewitness account of the number of customers
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