第一章单元测试
- Which of the following statements is false? （ ）
- 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? ( )
- Which of the following statements is false? ( )
- Which of the following is not part of the planning stage in the decision-making process? ( )
- Which of the following is an example of discrete data from a primary source? ( )
A:There is no legal requirement to prepare management accounts.
B:The format of management accounts is entirely at management discretion.
C:Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
D:Limited liability companies must prepare financial accounts.
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.
A:Joanne
B:Diane
C:Lesley
D:Tracey
答案:Lesley
A:Management accounting provides information relevant to decision making, planning, control and evaluation of performances.
B:Financial accounting information can be used for internal reporting purposes.
C:Cost accounting can only be used to provide inventory valuations for internal reporting.
D:Routine information can be used to make decisions regarding both the long term and the short term.
答案:Cost accounting can only be used to provide inventory valuations for internal reporting.
A:Identifying ways which might contribute to the achievement of specified objectives
B:Deciding on the optimal way in which an objective might be achieved
C:Identifying goals or objectives
D:Obtaining data about actual results
答案:Obtaining data about actual results
A:An eyewitness account of the number of customers
B:A report in a newspaper giving retail sales for the month
C:A colleague's measurement of the distance from the office to the head office
D:A website showing the average height for children aged seven
答案:An eyewitness account of the number of customers
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