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2015年12月ACCA考试科目F2真题练习

发表时间:2015-10-12 来源:
【编者按】金程网校ACCA考试栏目,为学员分享ACCA考试真题,帮助学员通过对F2真题的练习,扎实掌握考点,顺利通过2015年12月份ACCA考试。

2015年12月份ACCA考试正在紧张的备考中,为了帮助大家加强训练,巩固备考中的薄弱环节,金程网校为考生开设考试题库。分享ACCA历年真题,帮助学员通过练习ACCA F2科目的真题,扎实掌握重要考点,顺利通过考试。下面跟随小编一起练习ACCA考试科目—F2的真题吧!2015年ACCA考试讲义+大纲+真题免费获取》》

1.Which of the following statements are correct?  
(i)    Strategic information is mainly used by senior management in an organization.
(ii)    Productivity measurements are examples of tactical information.
(iii)    Operational information is required frequently by its main users.
A.    (i) and (ii) only
B.    (i) and (iii) only
C.    (ii) and (iii) only
D.    (i), (ii) and (iii)

Answer:D

2. Reginald is the manager of production department M in a factory which has ten other production departments.
He receives monthly information that compares planned and actual expenditure for
department M. After department M, all production goes into other factory departments to be completed prior to being dispatched to customers. Decisions involving capital expenditure in department M are not taken by Reginald.
Which of the following describes Reginald's role in department M?
A.    A cost cent re manager
B.    An investment center manager
C.    A revenue center manager
D.    A profit center manager

Answer:A
Reginald is only responsible for costs

3. Which of the following is NOT CORRECT?
A.    Cost accounting can be used for inventory valuation to meet the requirements of internal reporting only
B.    Management accounting provides appropriate information for decision making,
planning, control and performance evaluation
C.    Routine information can be used for both short-term and long-run decisions
D.    Financial accounting information can be used for internal reporting purposes

Answer:A
Cost accounting can be used for inventory valuation to meet the requirements of both internal reporting and external financial reporting.

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