管理会计(F2)选择题题库
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编辑版word 管理会计（F2）选择题题库---2016
一、 单项选择题
1. The sales manager has prepared a manpower plan to ensure
that sales quotas for the forthcoming year are achieved. This
is an example of what type of planning? （B）
A Strategic planning B Tactical planning
C Operational planning D Corporate planning
2．Which of the following statements is correct? （B ）
A Management accounting systems provide information for
use in fulfilling legal requirements
B Management accounting systems provide information for the
use of decision-makers within an organisation
C Management accounting systems provide information for
use by shareholders
D Management accounting systems provide information for
use by tax authorities
3． Which of the following would be data rather than information?（ B）
A Sales increase/decrease per product in last quarter 编辑版word B Total sales value per product
C Sales made per salesman as a percentage of total sales
D Sales staff commission as a percentage of total sales
4．Which of the following would be classed as indirect labour?
（ B ）
A Assembly workers in a company manufacturing televisions
B A stores assistant in a factory store
C Plasterers in a construction company
D A consultant in a firm of management consultants
5． A company makes chairs and tables. Which of the following
items would be treated as an indirect cost?
（ D ）
A Wood used to make a chair B Metal used for
the legs of a chair
C Fabric to cover the seat of a chair D The salary of the
sales director of the company
6．Which of the following best describes a controllable cost?
（ C ）
A A cost which arises from a decision already taken, which
cannot, in the short run, be changed.
B A cost for which the behaviour pattern can be easily analysed
to facilitate valid budgetary control comparisons. 编辑版word C A cost which can be influenced by its budget holder.
D A specific cost of an activity or business which would be
avoided if the activity or business did not exist.
7． Which of the following best describes a period cost? （ A ）
A cost that relates to a time period which is deducted as
expenses for the period and is not
included in the inventory valuation.
B A cost that can be easily allocated to a particular period,
without the need for arbitrary
apportionment between periods.
C A cost that is identified with a unit produced during the
period, and is included in the value of inventory. The cost
is treated as an expense for the period when the inventory is
actually sold.
D A cost that is incurred regularly every period, eg every
month or quarter.
8．Fixed costs are conventionally deemed to be which of the
following? （D ）
A Constant per unit of output B Outside the control of
management
C Easily controlled D Constant in total
when production volume changes 编辑版word 9．
．
Which one of the above graphs illustrates the costs described A
linear variable cost – when the vertical axis represents cost
incurred. （ B ）
A Graph 1 B Graph 2 C Graph 4 D Graph 5
Which one of the above graphs illustrates the costs described A
fixed cost – when the vertical axis represents cost incurred.
（ A ）
A Graph 1 B Graph 2 C Graph 3 D Graph 6
Which one of the above graphs illustrates the costs described A
linear variable cost – when the vertical axis represents cost per
unit. （ A ）
A Graph 1 B Graph 2 C Graph 3 D Graph 6
Which one of the above graphs illustrates the costs described A
semi-variable cost – when the vertical axis represents cost
incurred. （ C ）
A Graph 1 B Graph 2 C Graph 4 D Graph 5 编辑版word Which one of the above graphs illustrates the costs described A
step fixed cost – when the vertical axis represents cost incurred.
（ A ）
A Graph 3 B Graph 4 C Graph 5 D Graph 6
10．A production worker is paid a salary of $650 per month, plus
an extra 5 cents for each unit produced during the month.
How is this type of labour cost best described? （ D ）
A A variable cost B A fixed cost C A step cost
D A semi-variable cost
11．A total cost is described as staying the same over a certain
activity range and then increasing but remaining stable over a
revised activity range in the short term.
What type of cost is this? （ D ）
A A fixed cost B A variable cost C A semi-variable cost
D A stepped fixed cost
12．What is the economic batch quantity used to establish?
Optimal （ C ）
A reorder quantity B recorder level
C order quantity D inventory level for production
13．A company determines its order quantity for a raw material by
