不少同學(xué)反映F2這門(mén)課看上去比F3簡(jiǎn)單，沒(méi)有很多生澀的準(zhǔn)則要學(xué)，但是理解起來(lái)比F3要復(fù)雜，對(duì)于初學(xué)者來(lái)說(shuō)，一上來(lái)就要求大家去理解管理者如何去做計(jì)劃、做決策以及如何控制和監(jiān)督，確實(shí)比較為難大家，假如大家先有了F3的基礎(chǔ)再來(lái)學(xué)F2的話可能效果會(huì)好很多哦，當(dāng)然大家也不必?fù)?dān)心，今天起我們會(huì)陸續(xù)給大家準(zhǔn)備新鮮出爐的F2錯(cuò)題解析，如果對(duì)同學(xué)們有幫助，也希望轉(zhuǎn)發(fā)給更多的小伙伴們，祝大家學(xué)習(xí)輕松愉快！

Chapter 1  Accounting for management

本章主要考察的為管理會(huì)計(jì)的基礎(chǔ)概念

1.3 Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.必須用貨幣形式表示。

(ii) Limited companies must, by law, prepare management accounts. 有限公司必須依法準(zhǔn)備管理會(huì)計(jì)

(iii) They serve as a future planning tool and are not used as an historical record. 他們作為一個(gè)未來(lái)的規(guī)劃工具，并沒(méi)有用作歷史記錄。

A (i), (ii) and (iii)

B (i) and (ii)

C (ii) only

D None of the statements is true

考點(diǎn)：BPP P13 Financial accounts VS management accounts

(i) 管理會(huì)計(jì)包含non-monetary measures.例如為更好地了解車間生產(chǎn)狀況，管理者可能需要知道每月的機(jī)器生產(chǎn)小時(shí)數(shù)，月產(chǎn)量噸數(shù)等非財(cái)務(wù)信息。

(ii) There is no legal requirement to prepare management accounts.

(iii) Management accounts are both an historical record and a future planning tool.

故，以上陳述均為錯(cuò)的。選D.

1.7 Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way決策信息應(yīng)包括某些方面的不確定性

(ii) The data used to prepare financial accounts and management accounts are the same準(zhǔn)備財(cái)務(wù)帳目及管理帳目的數(shù)據(jù)是相同的

A (i) is true and (ii) is false

B (ii) is true and (i) is false

C Both are true

D Both are false

解析：

（i）正是因?yàn)檫@些不確定性，所以決策一直是有風(fēng)險(xiǎn)的。各種商業(yè)行為都存在風(fēng)險(xiǎn)，只是通過(guò)管理，以減小風(fēng)險(xiǎn)到可接受水平。

（ii）財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)所需要的數(shù)據(jù)是相同的，但是，他們的分析過(guò)程是不同的，所以最終結(jié)果的呈現(xiàn)不同。比如同一種土豆，一個(gè)做成薯片，一個(gè)做成薯?xiàng)l。

故選 C.

1.9 Which of the following statements is correct?

A Management accounting systems provide information for use in fulfilling legal requirements管理會(huì)計(jì)系統(tǒng)提供用于履行法律規(guī)定的信息【外部】

B Management accounting systems provide information for the use of decision-makers within an organization 管理會(huì)計(jì)系統(tǒng)為決策者提供信息【內(nèi)部】

C Management accounting systems provide information for use by shareholders 管理會(huì)計(jì)系統(tǒng)為股東提供信息【外部】

D Management accounting systems provide information for use by tax authorities管理會(huì)計(jì)系統(tǒng)提供稅務(wù)機(jī)關(guān)使用的信息【外部】

考點(diǎn)：BPP P13 Financial accounting and management accounting

故選B.

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