ACCA-F2-练习题(2012版)

1、Accountingformanagement1.1Whichofthefollowingstatementsaboutqualitiesofgoodinformationisfalse?AItshouldberelevantforitspurposesBItshouldbecommunicatedtotherightpersonCItshouldbecompletelyaccurateDItshouldbetimelyAnswer：C1.2Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?AStrategicplanningBTacticalplanningCOperationalplanningDCorporateplanningAnswer：B1.3Whichofthefollowingstastementsaboutmanagementaccountinginformationis/aretrue?1Theymustbestatedinpurelymonetaryterms2Limitedcompaniesmust,bylaw,perparmanagementaccount3TheyserveasafutureplanningtoolandnotusedasanhistoricalrecordA1,2and3B1and2C2onlyDNoneofthestatementsistrueAnswer：D1.4Whichofthefollowingstastementsis/arecorrect?1Amanagementcontrolsystemisatermusedtodescribethehardwareandsoftwareusedtodriveadatabasesystemwhichproducesinformationoutputsthatareeasilyassimilatedbymanagement.2Anobjectivesisacourseofactionthatanorganisationmightpursueinordertoachieveitsstrategy.3Informatonisdatathathasbeenprocessedintoaformmeaningfultotherecipient.A1,2and3B1and3C2and3D3onlyAnswer：D1.5Goodinformationshouldhavecertainqualities.WhichofthefollowingarequalitiesofgoodInformation?1Complete2Extensive3Relevant4AccurateA1,2and3B1,3and4C2and4DAllofthemAnswer：B1.6Monthlyvariancereportsareanexampleofwhichoneofthefollowingtypesofmanagement?ATacticalBStrategicCNon-financialDOperationalAnswer：A1.7Whichofthefollowingstastementsis/arecorrect?1Strategicplanningiscarriedoutbyfront-linemanagers2Non-financialinformationisrelevanttomanagementaccountingA1istrueand2isfalseB2istrueand1isfalseCBotharetrueDBotharefalseAnswer：B2、Sourcesofdata2.1Whichofthefollowingis/areprimarysourcesofdata?(i)Historicalrecordsoftransportcoststobeusedtoprepareforecastsforbudgetaryplanning(ii)TheAnnualAbstractofStatistics,publishedbytheOfficeforNationalStatisticsintheUnitedKingdom(iii)Datacollectedbyabankinatelephonesurveytomonitortheeffectivessofthebank’scustomerservicesA(i)and(ii)B(i)and(iii)C(i)onlyD(iii)onlyAnswer：D2.2Thefollowingstatementsrelatetodifferenttypesofdata(i)Secondarydataaredatacollectedespeciallyforaspecificpurpose(ii)Discretedatacantakeonanyvalue(iii)Qualitativedataaredatathatcannotbemeasured(iv)PopulationdataaredataarisingasaresultofinvestigatingagroupofpeopleorobjectsWhichofthestatementsaretrue?A(i)and(ii)onlyB(ii)and(iii)onlyC(ii)and(iv)onlyD(iii)and(iv)onlyAnswer：D2.3Whichofthefollowingstastementsarenottrue?IIfasampleisselectedusingrandomsampling,itwillbefreefrombias.IIAsamplingframeisanumberedlistofallitemsinasample.IIIInclustersamplingthereisverylittlepotentialforbias.IVInquotasampling,investigatorsaretoldtointerviewallthepeopletheymeetuptoacertainquota.AI,II,IIIandIVBI,IIandIIICIIandIIIDIIonlyAnswer：C2.4Whichofthefollowingsamplingmethodsrequireasamplingframe?(i)Random(ii)Stratified(iii)Quota(iv)SystematicA(i)and(ii)onlyB(i),(ii)and(iii)onlyC(i),(ii)and(iv)onlyD(iii)onlyAnswer：C2.5Whichofthefollowingexplainstheessenceofquotesampling?AEachelementofthepopulationhasanequalchanceofbeingchosenBEverynthmemberofthepopulationisselectedCEveryelementofonedefinablesub-sectionofthepopulationisselectedDNoneoftheaboveAnswer：D3、Costclassification3.1Afirmhastopaya20cperunitroyaltytotheinventorofadevicewhichitmanufacturesandsells.Howwouldtheroyaltychargebeclassifiedinthefirm’saccounts?ASellingexpenseBDirectexpenseCProductionoverheadDAdminstrativeoverheadAnswer：B3.2Whichofthefollowingwouldbeclassedasindirectlabour?AAssemblyworkersinacompanymanufacturingtelevisionsBAstoresassistantinafactorystoreCPlasterersinaconstructioncompanyDAconsultantinafirmofmanagementconsultantsAnswer：B3.3Amanufacturingfirmisverybusyandovertimeisbeingworked.APartofprimecostBFactoryoverheadsCDirectlabourcostsDAdministrativeoverheadsAnswer：B3.4Whichofthefollowingitemswouldbetreatedasanindirectcost?AWoodusedtomakeachairBMetalusedforthelegsofachairCFabrictocovertheseatofachairDStaplestofixthefabrictotheseatofachairAnswer：D3.5Overwhichofthefollowingisthemanagerofaprofitcenterlikelytohavecontrol?(i)Sellingprices(ii)Controllablecosts(iii)Apportionedheadofficescosts(iv)CapitalinvestmentinthecentreAAlloftheaboveB(i),(ii)and(iii)C(i),(ii)and(iv)D(i)and(ii)Answer：D3.6Whichofthefollowingbestdescribesacontrollablecost?AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.BAcostforwhichthebahaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons.CAcostwhichcanbeinfluencedbyitsbudgetholder.DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityofbusinessdidnotexist.Answer：C3.7Whichofthefollowingitemsbeasuitablecostunitwithinthecreditcontroldepartmentofacompany?(i)Stationerycost(ii)Customeraccount(iii)ChequereceivedandprocessedAItem(i)onlyBItem(ii)onlyCItem(ii)onlyDItem(ii)and(ii)onlyAnswer：D3.8Whichofthefollowingbestdescribesaperiodcost?AAcostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnotincludedintheinventoryvaluation.BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedfo