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ACCAF2模拟练习题及答案(1)

考试网  [ 2017年5月22日 ] 【

ACCA考试F1基础测试题及答案

  Question:Which of the following describes a cost centre?

  A. A segment of the organisation for which budgets are prepared

  B. An amount of expenditure attributable to a particular activity

  C. A function or location for which costs are ascertained

  D. A unit of output or service for which costs are ascertained

  The correct answer is: C

  A function or location for which costs are ascertained. A cost centre acts as a 'collecting place' for costs before they are analysed further.

  Which of the following statements is/are correct?

  1. 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.

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

  3. Information is data that has been processed into a form meaningful to the recipient.

  A. 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.

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

  C. Information is data that has been processed into a form meaningful to the recipient.

  The correct answer is:C

  Statement 1 is a description of a management information system, not a management control system.

  Statement 2 is the 'wrong way round'. The strategy is the course of action that a business might pursue in order to achieve its objectives.

  Statement 3 is correct. Data is the 'raw material' which is processed into useful information.

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