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Whichofthefollowingarecharacteristicsofmanagementaccountinginformation?

A、1and4only

B、2and3only

C、1,2and3only

D、2,3and4only

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答案解析：Onlyinternalstakeholderswillhaveaccesstomanagementaccountinginformationwhichwillconcernrevenuesalso.

Whatisthepurposeofmanagementinformation?

A、Planningonly

B、Planningandcontrolonly

C、Planning,controlanddecision-makingonly

D、Planning,control,decision-makingandresearchanddevelopment

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答案解析：Managementinformationisprovidedforthesepurposes.

Whichsamplingmethodselectsitemsfromidentifiablesub-populations?

A、luster

B、Multi-stage

C、Simplerandom

D、Stratified

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答案解析：Anidentifiablesub-populationisa“stratum”.

Thetotalcostofproductionfortwolevelsofactivityisasfollows:

A、$0·80

B、$1·25

C、$1·85

D、$2·25

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答案解析：(9,250–6,750)÷(5,000–3,000)=$1·25

A、nnualfactorypowercostwheretheelectricitysuppliersetsatariffbasedonafixedchargeplusaconstantunitcostforconsumptionbutsubjecttoamaximumannualcharge.

B、Weeklytotallabourcostwhenthereisafixedwageforastandard40hourweekbutovertimeispaidatapremiumrate.

C、Totaldirectmaterialcostforaperiodifthesupplierchargesalowerunitcostonallunitsonceacertainquantityhasbeenpurchasedinthatperiod.

D、Totaldirectmaterialcostforaperiodwherethesupplierchargesaconstantamountperunitforallunitssupplieduptoamaximumchargefortheperiod.

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Considerthefollowingstatementsinrelationtomanagementinformation:

A、1only

B、2only

C、1and3only

D、2and3only

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答案解析：(1)isnottruebecausecostshouldnotexceedbenefit.(3)isnottruedetailandaccuracymayresultininformationbeingnolongerrelevant.

Thefollowingstatementsrelatetostratifiedrandomsampling:

A、1only

B、2only

C、3only

D、Noneofthem

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答案解析：Whendifferentcharacteristicsareassociatedwithidentifiablesub-populationsamorerepresentativesampleisobtainedbyselectingitemsfromeachstratum.

Whichofthefollowingarecharacteristicsofmanagementaccountinginformation?

A、1and3only

B、2and4only

C、1,3and4only

D、1,2and3only

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答案解析：(2)and(4)arecharacteristicsoffinancialreporting.

Whichofthefollowingstatementsaboutcostandmanagementaccountingaretrue?

A、1and2only

B、1and4only

C、2and3only

D、3and4only

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答案解析：(1)isabsolutelynottruesinceup-to-dateabsorptioncostsofinventorywillbethoseusedforexternalreportingintheannualfinancialstatements.(2)isnottrueandinsomejurisdictionstheremaybenolegalrequirementevenforfi

Whichofthefollowingdescribesthecontrolprocess?

A、Theactionofmonitoringsomethingtokeepitoncourse

B、Thechoicebetweenalternatives

C、Thedevelopmentofstrategiestoachieveobjectives

D、Theestablishmentofaplanforafutureperiod

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答案解析：Bispartofthedecision-makingprocessandCandDconcerntheplanningprocess.