预览加载中，请您耐心等待几秒...

2024年管理会计选择题题库.doc

预览
1/10
2/10
3/10
4/10
5/10
6/10
7/10
8/10
9/10
10/10

亲，该文档总共26页，到这已经超出免费预览范围，如果喜欢就直接下载吧～

下载提示 文本预览

如果您无法下载资料，请参考说明：

1、部分资料下载需要金币，请确保您的账户上有足够的金币

2、已购买过的文档，再次下载不重复扣费

3、资料包下载后请先用软件解压，在使用对应软件打开

管理会计（F2）选择题题库--- 单项选择题 Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?（B） AStrategicplanningBTacticalplanning COperationalplanningDCorporateplanning 2．Whichofthefollowingstatementsiscorrect?（B） AManagementaccountingsystemsprovideinformationforuseinfulfillinglegalrequirements BManagementaccountingsystemsprovideinformationfortheuseofdecision-makerswithinanorganisation CManagementaccountingsystemsprovideinformationforusebyshareholders DManagementaccountingsystemsprovideinformationforusebytaxauthorities 3．Whichofthefollowingwouldbedataratherthaninformation?（B） ASalesincrease/decreaseperproductinlastquarter BTotalsalesvalueperproduct CSalesmadepersalesmanasapercentageoftotalsales DSalesstaffcommissionasapercentageoftotalsales 4．Whichofthefollowingwouldbeclassedasindirectlabour?（B） AAssemblyworkersinacompanymanufacturingtelevisions BAstoresassistantinafactorystore CPlasterersinaconstructioncompany DAconsultantinafirmofmanagementconsultants 5．Acompanymakeschairsandtables.Whichofthefollowingitemswouldbetreatedasanindirectcost?（D） AWoodusedtomakeachairBMetalusedforthelegsofachair CFabrictocovertheseatofachairDThesalaryofthesalesdirectorofthecompany 6．Whichofthefollowingbestdescribesacontrollablecost?（C） AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged. BAcostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons. CAcostwhichcanbeinfluencedbyitsbudgetholder. DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityorbusinessdidnotexist. 7．Whichofthefollowingbestdescribesaperiodcost?（A） Acostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnot includedintheinventoryvaluation. BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitrary apportionmentbetweenperiods. CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistreatedasanexpensefort