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ACCA F2练习题：Accounting for management

高顿网校2015-09-23 13:04Yvonne.shen
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　　Question：Which of the following statements about management accounting information is/are true?

　　A. They must be stated in purely monetary terms.

　　B. Limited companies must, by law, prepare management accounts.

　　C. They serve as a future planning tool and are not used as an historical record.

　　D. None of the statements is true.

　　The correct answer is: None of the statements is true

　　解析：Management accounts often incorporate non-monetary measures. Therefore statement 1 is incorrect.

　　There is no legal requirement to prepare management accounts. Therefore statement 2 is incorrect.

　　Management accounts do serve as a future planning tool, but they are also useful as an historical record of performance. Therefore statement 3 is incorrect.

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