CPA 考试 - 在线考试测评模板

CPA 考试

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Q1:Possum Ltd is nowengaged solely in a service industry having previously been involved inmanufacturing. Itschief accountant is considering which of the following management accountingprocesses thecompany needs to retain:I Capacity Planning NormalIIInventoryvaluationIII ProductionplanningIV Workforceplanning

A IV only

B I and III only

C II and III only

D II and IV only

Q2:Consider thefollowing statements in relation to management information:I It should alwaysbe provided regardless of its costII It should not beprovided until it is as detailed as possibleIII It is data thathas been processed so as to be meaningful to the recipientWhich of the abovestatements is/are true of good management information?

A I only

B III only

C I and II only

D II and III only

Q3:Which of thefollowing are characteristics of management accounting information?I Not legallyrequiredII Used by allstakeholdersIII Non-financial aswell as financialIV Concerned withcost control only

A I and III only

B II and IV only

C I, II and III only

D I, III and IV only

Q4:Which of thefollowing statements about cost and management accounting are true?I There is a legalrequirement to prepare management accountsII The format ofmanagement accounts may vary from one business to anotherIII Managementaccounting provides information to help management make business decisionsIV Cost accountingcannot be used to provide information for inventory valuations for externalfinancial reporting

A I and II only

B I and IV only

C II and III only

D III and IV only

Q5:A management control system is

A a system that controls and maximises the profits of an organisation.

B a collective term for the hardware and software used to drive a database system.

C a possible course of action that might enable an organisation to achieve its objectives.

D a system that measures and corrects the performance of activities of subordinates in order to make sure that the objectives of an organisation are being met and their associated plans are being carried out.

Q6:Which of thefollowing statements is/are true?I Information is theraw material for data processing.II External sourcesof information include an organisations financial accounting records.III The mainobjective of a non-profit making organisation is usually to provide employmentto itsstaff.

A I and III only

B II and III only

C I, II and III

D None of the above

Q7:Wateraid is acharity providing relief for victims of drought in Africa. A fund-raisingbrochureproduced by thecharity contains the following statement: Wateraid aspires to be the largestcharitable providerof clean water services for Africa. The statement is an example of thecharitys

A vision.

B mission.

C strategy.

D objective

Q8:Genzyme Ltd operatesits business in four geographical regions. The sales director has decidedthat the companyneeds to increase its market share in the next five years and as a result hasdecided to establisha sales quota for next year which is to be achieved by each of the regions. Thesetting of aquarterly sales target for each sales representative is an example of

A a tactical plan.

B a strategic plan.

C an operational plan.

D a management control plan