題目

Which of the following are necessary if forecasts obtained from a time series analysis are to be reliable? (i) The trend must not be increasing or decreasing (ii) The trend must continue as in the past (iii) Extrapolation must not be used (iv) The same pattern of seasonal variation must continue as in the past

A

(i) only

B

(i) and (ii) only

C

(ii) and (iv) only

D

(i) and (iii) only

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Chapter14Forecasting

(i) Provided the multiplicative model is used, it does not matter if the trend is increasing or decreasing.(ii) Forecasts are made on the assumption that the previous trend will continue.(iii) In general, extrapolation does not produce reliable estimates but in forecasting the future using time series analysis we have no option but to extrapolate.(iv) Forecasts are made on the assumption that previous seasonal variations will continue.(ii) and (iv) are therefore necessary. The correct answer is C.

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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