不少同學反映F2這門課看上去比F3簡單,沒有很多生澀的準則要學,但是理解起來比F3要復雜,對于初學者來說,一上來就要求大家去理解管理者如何去做計劃、做決策以及如何控制和監(jiān)督,確實比較為難大家,假如大家先有了F3的基礎再來學F2的話可能效果會好很多哦,當然大家也不必擔心,今天起我們會陸續(xù)給大家準備新鮮出爐的F2錯題解析,如果對同學們有幫助,也希望轉發(fā)給更多的小伙伴們,祝大家學習輕松愉快!
Chapter 1 Accounting for management
本章主要考察的為管理會計的基礎概念
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備管理會計
(iii) They serve as a future planning tool and are not used as an historical record. 他們作為一個未來的規(guī)劃工具,并沒有用作歷史記錄。
A (i), (ii) and (iii)
B (i) and (ii)
C (ii) only
D None of the statements is true
考點:BPP P13 Financial accounts VS management accounts
(i) 管理會計包含non-monetary measures.例如為更好地了解車間生產狀況,管理者可能需要知道每月的機器生產小時數(shù),月產量噸數(shù)等非財務信息。
(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準備財務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)正是因為這些不確定性,所以決策一直是有風險的。各種商業(yè)行為都存在風險,只是通過管理,以減小風險到可接受水平。
(ii)財務會計和管理會計所需要的數(shù)據(jù)是相同的,但是,他們的分析過程是不同的,所以最終結果的呈現(xiàn)不同。比如同一種土豆,一個做成薯片,一個做成薯條。
故選 C.
1.9 Which of the following statements is correct?
A Management accounting systems provide information for use in fulfilling legal requirements管理會計系統(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 管理會計系統(tǒng)為決策者提供信息【內部】
C Management accounting systems provide information for use by shareholders 管理會計系統(tǒng)為股東提供信息【外部】
D Management accounting systems provide information for use by tax authorities管理會計系統(tǒng)提供稅務機關使用的信息【外部】
考點:BPP P13 Financial accounting and management accounting
故選B.
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