篩選結(jié)果 共找出56題

The data may be illustrated by the following chart. What type of chart is it?

A

Simple bar chart

B

Multiple bar chart

C

Component bar chart

D

Ogive

Which one of the following statements is true?

A

Sales of mint choc chip rose steadily over the four months

B

Total sales fell in the month of July

C

In June, the gap between sales of strawberry and sales of chocolate reduced

D

Sales of blueberry rose in May and July

The table below shows a company's sales figures for the first six months of the year.What kind of graph or chart would you use to show the fluctuations of total monthly sales figures across the six months?

A

Percentage?component bar chart

B

Scatter diagram

C

Line graph

D

Pie chart

Which of the following statements are correct?

(i) Strategic information is mainly used by senior management in an organisation.

(ii) Productivity measurements are examples of tactical information.

(iii) Operational information is required frequently by its main users

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

Reginald is the manager of production department M in a factory which has ten other production departments. He receives monthly information that compares planned and actual expenditure for department M. After department M, all production goes into other factory departments to be completed prior to being despatched to customers. Decisions involving capital expenditure in department M are not taken by Reginald.Which of the following describes Reginald's role in department M?

A

A cost centre manager

B

An investment centre manager

C

A revenue centre manager

D

A profit centre manager

Which of the following is NOT CORRECT?

A

Cost accounting can be used for inventory valuation to meet the requirements of internal reporting only.

B

?Management accounting provides appropriate information for decision making, planning, control and performance evaluation.

C

Routine information can be used for both short-term and long-run decisions.

D

Financial accounting information can be used for internal reporting purposes.

The following statements relate to financial accounting or to cost and management accounting:

(i) Financial accounts are historical records.

(ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation.

(iii) Management accounting is used to aid planning, control and decision making.Which of the statements are correct?

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i) (ii) and (iii)

Which of the following is correct?

A

Qualitative data is generally non-numerical information

B

Information can only be extracted from external sources

C

Operational information gives details of long-term plans only

D

Quantitative data is always accurate

The manager of a profit centre is responsible for which of the following?

(i) Revenues of the centre

(ii) Costs of the centre

(iii) Assets employed in the centre

A

(i) only

B

(ii) only

C

(i) and (ii) only

D

(i),(ii) and (iii)

Which of the following would be best described as a short-term tactical plan?

A

Reviewing cost variances and investigate as appropriate

B

Comparing actual market share to budget

C

Lowering the selling price by 15%

D

Monitoring actual sales to budget