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只有企业需要管理会计，非盈利性机构只需要财务会计。FIFO prices materials issues at the prices of the newest items in inventory, and values closing inventory at the value of the most oldest items in inventory. A:对 B:错 答案: 错A:对 B:错 答案: 错
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本课程目标是通过学习，掌握成本与管理会计的相关知识，同时能应用相关知识和技能，解决企业运营过程中出现的一些问题，为企业计划管理控制活动提供所需要的信息。
A:对
B:错
答案: 对
本课程在ACCA的课程体系中属于基础阶段。
A:错
B:对
答案: 对
只有企业需要管理会计，非盈利性机构只需要财务会计。
A:对
B:错
答案: 错
成本会计就是管理会计，两者没有区别。
A:对
B:错
答案: 错
管理会计是会计的重要分支，从它的功能来说，主要是会计记录和核算。
A:对
B:错
答案: 错
Which of the following statements is false? （ ）
A:Limited liability companies must prepare financial accounts.
B:There is no legal requirement to prepare management accounts.
C:Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
D:The format of management accounts is entirely at management discretion.
答案: Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Diane’s supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities? ( )
A:Joanne
B:Tracey
C:Lesley
D:Diane
答案: Lesley
Which of the following statements is false? ( )
A:Management accounting provides information relevant to decision making, planning, control and evaluation of performances.
B:Routine information can be used to make decisions regarding both the long term and the short term.
C:Cost accounting can only be used to provide inventory valuations for internal reporting.
D:Financial accounting information can be used for internal reporting purposes.
答案: Cost accounting can only be used to provide inventory valuations for internal reporting.
Which of the following is not part of the planning stage in the decision-making process? ( )
A:Deciding on the optimal way in which an objective might be achieved
B:Identifying ways which might contribute to the achievement of specified objectives
C:Obtaining data about actual results
D:Identifying goals or objectives
答案: Obtaining data about actual results
Which of the following is an example of discrete data from a primary source? ( )
A:A colleague’s measurement of the distance from the office to the head office
B:A report in a newspaper giving retail sales for the month
C:An eyewitness account of the number of customers
D:A website showing the average height for children aged seven
答案: An eyewitness account of the number of customers
A company which makes rechargeable batteries selects some of the batteries for examination. The procedure used chooses two random numbers, say n and m. Starting at the nth battery, every battery at an interval of m is then chosen for examination. This type of sampling is known as: ( )
A:Random
B:Multistage
C:Stratified
D:Systematic
答案: Systematic
A company’s weekly costs ($C) were plotted against production level (P) for the last 50 weeks and a regression line calculated to be C = 1,000 + 250P. Which statement about the breakdown of weekly costs is true? ( )
A:Fixed costs are $250. Variable costs per unit are $1,000.
B:Fixed costs are $1,000. Variable costs per unit are $5.
C:Fixed costs are $1,000. Variable costs per unit are $250
D:Fixed costs are $250. Variable costs per unit are $4.
答案: Fixed costs are $1,000. Variable costs per unit are $250
The value of the correlation coefficient between x and y is 0.9. Which of the following is correct? ( )
A:There is a weak relationship between x and y.
B:There is a very strong relationship between x and y.
C:x is 90% of y.
D:If the values of x and y were plotted on a graph, the line relating them would have a slope of 0.9.
答案: There is a very strong relationship between x and y.
The correlation coefficient between A and B is 0.4 and the correlation coefficient between C and D is –0.7. Which of the following statements is correct? ( )
A:The relationship between A and B and between C and D is the same.
B:There is a stronger relationship between C and D than between A and B.
C:There is a stronger relationship between A and B than between C and D.
D:There is insufficient information to determine which relationship is stronger.
答案: There is a stronger relationship between C and D than between A and B.
Which of the following statements about stratification is/are true? ( )
I The sample selected will be representative of the population.
II The structure of the sample will reflect that of the population if the same proportion of individuals is chosen from each stratum.
III It requires prior knowledge of each item in the population.
A:II and III only
B:III only
C:I, II and III
D:I and III only
答案: I, II and III
The costs of materials for product B are made up as follows.
Material P: $1,000
Material Q: $600
Material R: $1,025
Material S: $375
If the material proportions were displayed on a pie chart, how many degrees would material Q represent? ( )
A:120 degrees
B:144 degrees
C:72 degrees
D:204 degrees
答案: 72 degrees
You have just calculated for the last two six-monthly periods, the running costs of a factory, broken down into five categories. You are using a computer package which can produce radar charts, pie charts, time series graphs and scatter diagrams, among others. The graphics to best illustrate the relative sizes of the cost categories in this situation will be: ( )
A:Radar charts
B:Pie charts
C:Scatter diagrams
D:Line graphs
答案: Pie charts
The following data relates to an item of raw material.
Unit cost of raw material $20
Usage per week 250 units
Cost of ordering material, per order $400
Annual cost of holding inventory, as a % of cost 10%
Number of weeks in a year 48
What is the economic order quantity, to the nearest unit? ( )
A:316 units
B:2,191 units
C:1,549 units
D:693 units
答案: 2,191 units
If the first in, first out method of pricing had been used, the value of the issue on 9 September would have been: ( )
A:$395
B:$350
C:$355
D:$420
答案: $355
FIFO prices materials issues at the prices of the newest items in inventory, and values closing inventory at the value of the most oldest items in inventory.
A:对
B:错
答案: 错
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