管理会计(F2)选择题题库_2016

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 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. 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 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 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 using the Economic Order Quantity (EOQ) model. What would be the effects on the EOQ and the total annual