发布时间 : 星期三 文章ACCA F2 练习题（2012版）更新完毕开始阅读
1、 Accounting for management
1.1 Which of the following statements about qualities of good information is false ? A It should be relevant for its purposes
B It should be communicated to the right person C It should be completely accurate D It should be timely Answer：C
1.2 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?
A Strategic planning B Tactical planning C Operational planning D Corporate planning Answer：B
1.3 Which of the following stastements about management accounting information is/are true? 1 They must be stated in purely monetary terms
2 Limited companies must,by law,perpar management account
3 They serve as a future planning tool and not used as an historical record A 1,2 and3 B 1 and 2 C 2 only
D None of the statements is true Answer：D
1.4 Which of the following stastements 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 objectives is a course of action that an organisation might pursue in order to
achieve its strategy.
3 Informaton is data that has been processed into a form meaningful to the recipient. A 1,2 and 3 B 1 and 3 C 2 and 3 D 3 only Answer：D
1.5 Good information should have certain qualities. Which of the following are qualities of good Information ?
1 Complete 2 Extensive 3 Relevant 4 Accurate A 1,2 and 3 B 1,3 and 4 C 2 and 4 D All of them Answer：B
1.6 Monthly variance reports are an example of which one of the following types of management?
A Tactical B Strategic
C Non-financial D Operational Answer：A
1.7 Which of the following stastements is/are correct ?
1 Strategic planning is carried out by front-line managers
2 Non-financial information is relevant to management accounting A 1 is true and 2 is false B 2 is true and 1 is false C Both are true D Both are false Answer：B 2、Sources of data
2.1 Which of the following is/are primary sources of data ?
(i) Historical records of transport costs to be used to prepare forecasts for budgetary
planning
(ii) The Annual Abstract of Statistics, published by the Office for National Statistics in the
United Kingdom
(iii) Data collected by a bank in a telephone survey to monitor the effectivess of the bank?s
customer services
A (i) and (ii) B (i) and (iii) C (i) only D (iii) only Answer：D
2.2 The following statements relate to different types of data
(i) Secondary data are data collected especially for a specific purpose (ii) Discrete data can take on any value
(iii) Qualitative data are data that cannot be measured
(iv) Population data are data arising as a result of investigating a group of people or objects Which of the statements are true ? A (i) and (ii) only B (ii) and (iii) only C (ii) and (iv) only D (iii) and (iv) only Answer：D
2.3 Which of the following stastements are not true ?
I If a sample is selected using random sampling, it will be free from bias. II A sampling frame is a numbered list of all items in a sample. III In cluster sampling there is very little potential for bias.
IV In quota sampling, investigators are told to interview all the people they meet up to a
certain quota.
A I,II,III and IV B I,II and III C II and III D II only
Answer：C
2.4 Which of the following sampling methods require a sampling frame ? (i) Random (ii) Stratified (iii) Quota (iv) Systematic A (i) and (ii) only B (i),(ii) and (iii) only C (i),(ii) and (iv) only D (iii) only Answer：C
2.5 Which of the following explains the essence of quote sampling ?
A Each element of the population has an equal chance of being chosen B Every nth member of the population is selected
C Every element of one definable sub-section of the population is selected D None of the above Answer：D 3、 Cost classification
3.1 A firm has to pay a 20c per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm?s accounts ? A Selling expense B Direct expense
C Production overhead D Adminstrative overhead Answer：B
3.2 Which of the following would be classed as indirect labour ?
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 Answer：B
3.3 A manufacturing firm is very busy and overtime is being worked . A Part of prime cost B Factory overheads C Direct labour costs
D Administrative overheads Answer：B
3.4 Which of the following items would be treated as an indirect cost ? 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 Staples to fix the fabric to the seat of a chair Answer：D
3.5 Over which of the following is the manager of a profit center likely to have control ? (i) Selling prices (ii) Controllable costs
(iii) Apportioned head offices costs
(iv) Capital investment in the centre A All of the above B (i),(ii) and (iii) C (i),(ii) and (iv) D (i) and (ii) Answer：D
3.6 Which of the following best describes a controllable cost ?
A A cost which arises from a decision already taken, which cannot, in the short run, be
changed.
B A cost for which the bahaviour 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 of
business did not exist.
Answer：C
3.7 Which of the following items be a suitable cost unit within the credit control department of a
company ?
(i) Stationery cost (ii) Customer account
(iii) Cheque received and processed A Item (i) only B Item (ii) only C Item (ii) only
D Item (ii) and (ii) only Answer：D
3.8 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 treared 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. Answer：A
3.9 A company employs four supervisors to oversee the factory production of all its products.How would the salaries paid to these supervisors be classified ? A As a direct labour cost
B As a direct production expense C As a production overhead
D As an administration overhead Answer：C
3.10 A company manufactures and sells toys and incurs the following three costs: (i) Rental of the finished goods warehouse
(ii) Depreciation of its own fleet of delivery vehicles (iii) Commission paid to sales staff
Which of these are classified as distribution costs ?