管理会计F2选择题题库
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管理会计(F2)选择题题库---2016
一、单项选择题
1.T he sales manager has prepared a manpower
plan to ensure that sales quotas for the
forthcoming year are achieved. This is an
example of what type of planning? (B)
A Strategic planning
B Tactical
planning
C Operational planning
D Corporate planning
2.Which of the following statements is correct?
(B )
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
3.Which of the following would be data rather than information?(B)
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
4.Which of the following would be classed as indirect labour? ( B )
A Assembly workers in a company manufacturing televisions
B A stores assistant in a factory store
C Plasterers in a construction company
D A consultant in a firm of management consultants
5.A company makes chairs and tables. Which of the following items would be treated as an indirect
cost?
(D )
A Wood used to make a chair
B Metal used for the legs of a chair
C Fabric to cover the seat of a chair
D The salary of the sales director of the company 6.Which of the following best describes a controllable cost? (C )
A A cost which arises from a decision already taken,
which cannot, in the short run, be changed.
B A cost for which the behaviour pattern can be
easily analysed to facilitate valid budgetary
control comparisons.
C A cost which can be influenced by its budget holder.
D A specific cost of an activity or business which
would be avoided if the activity or business did
not exist.
7.Which of the following best describes a period cost? (A )
A cost that relates to a time period which is deducted as expenses for the period and is not included in the inventory valuation.
B A cost that can be easily allocated to a
particular period, without the need for arbitrary apportionment between periods.
C A cost that is identified with a unit produced
during the period, and is included in the value of inventory. The cost is treated as an expense for
the period when the inventory is actually sold.
D A cost that is incurred regularly every period, eg every month or quarter.
8.Fixed costs are conventionally deemed to be which of the following? (D )
A Constant per unit of output
B Outside the control of management
C Easily controlled
D Constant in total when production volume changes
9.
.
Which one of the above graphs illustrates the costs described A linear variable cost – when the vertical axis represents cost incurred. (B )