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2016年ACCA考试科目F2模拟题目练习及答案解析

发表时间:2016-04-21 来源:金程ACCA
【编者按】2016年ACCA考试科目模拟练习你做了几遍?金程网校为考生分享ACCA F2模拟题目及答案解析,提升备考学员的应试能力,取得优异的考试成绩。

2016年ACCA考试正在紧张的备考中,很多学员在学习的过程中都会做一些2016年ACCA考试科目模拟练习。为了方便同学们做试题,金程网校为考生开设考试题库,分享ACCA F2模拟题目和答案解析,帮助考生提升备考能力。在线咨询

1.1. Which of the following would be best described as a short term tactical plan?
A Reviewing cost variances and investigate as appropriate 
B Comparing actual market share to budget 
C Lowering the selling price by 15%
D Monitoring actual sales to budget

Answer:C

1.2.The following statements refer to strategic planning:
(i)It is concerned with quantifiable and qualitative matters.
(ii)It is mainly undertaken by middle management in an organization.
(iii)It is concerned predominantly with the long term.
Which of the statements are correct?
A (i) and (ii) only            
B (i) and (iii) only 
C (ii) and (iii) only            
D (i), (ii) and (iii)

Answer:B

1.3.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?
A Strategic planning          
B Tactical planning 
C Operational planning        
D Corporate planning

Answer:B 
Tactical planning is used by middle management to decide how the resources of the business should be employed to achieve specific objectives in the most efficient and effective way.

1.4 Which of the following statements about management accounts is/are true?
i.There is a legal requirement to prepare managements accounts
ii.The format of management accounts is largely determined by law
iii.They serve as a future planning tool and are not used as a historical record
A. (i) and (ii)     
B (ii) and (iii)
C (iii) only      
D None of the statements are correct

Answer:D

1.5 Which of the following statements is /are correct?
1. A management control system is a term used to described the hardware and software used to drive a data base system which produces information outputs that are easily assimilated by management
2. An objective is a course of action that an organization might pursue in order to achieve its strategy
3. Information is data that has been processed into a form meaningful to the recipient
A 1,2and 3      
B 1 and 3
C 2 and 3       
D 3 only

Answer:D 
Statement 1 is a description of a management information system, not a management control system. Statement 2 is correct. Data is the 'raw material' which is processed into useful information. Statement 3 is the 'wrong way round'. The strategy is the course of action that a business might pursue in order to achieve its objectives.

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