管理会计（F2）选择题题库---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 planningC Operational planning D Corporate planning2．Which of the following statements is correct? （B ）A Management accounting systems provide information for use in fulfilling legal requirementsB Management accounting systems provide information for the use of decision-makers within an organisationC Management accounting systems provide information for use by shareholdersD Management accounting systems provide information for use by tax authorities3． Which of the following would be data rather than information?（ B）A Sales increase/decrease per product in last quarterB Total sales value per productC Sales made per salesman as a percentage of total salesD Sales staff commission as a percentage of total sales4．Which of the following would be classed as indirect labour? （ B ）A Assembly workers in a company manufacturing televisionsB A stores assistant in a factory storeC Plasterers in a construction companyD A consultant in a firm of management consultants5． 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 chairC Fabric to cover the seat of a chair D The salary of the sales director of the company6．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 va...
