不少同学反映F2这门课看上去比F3简单,没有很多生涩的准则要学,但是理解起来比F3要复杂,对于初学者来说,一上来就要求大家去理解管理者如何去做计划、做决策以及如何控制和监督,确实比较为难大家,假如大家先有了F3的基础再来学F2的话可能效果会好很多哦,当然大家也不必担心,今天起我们会陆续给大家准备新鲜出炉的F2错题解析,如果对同学们有帮助,也希望转发给更多的小伙伴们,祝大家学习轻松愉快!

Chapter 1  Accounting for management

本章主要考察的为管理会计的基础概念

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

(i) They must be stated in purely monetary terms.必须用货币形式表示。

(ii) Limited companies must, by law, prepare management accounts. 有限公司必须依法准备管理会计

(iii) They serve as a future planning tool and are not used as an historical record. 他们作为一个未来的规划工具,并没有用作历史记录。

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

B (i) and (ii)

C (ii) only

D None of the statements is true

考点:BPP P13 Financial accounts VS management accounts

(i) 管理会计包含non-monetary measures.例如为更好地了解车间生产状况,管理者可能需要知道每月的机器生产小时数,月产量吨数等非财务信息。

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

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

故,以上陈述均为错的。选D.

1.7 Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way决策信息应包括某些方面的不确定性

(ii) The data used to prepare financial accounts and management accounts are the same准备财务帐目及管理帐目的数据是相同的

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)正是因为这些不确定性,所以决策一直是有风险的。各种商业行为都存在风险,只是通过管理,以减小风险到可接受水平。

(ii)财务会计和管理会计所需要的数据是相同的,但是,他们的分析过程是不同的,所以最终结果的呈现不同。比如同一种土豆,一个做成薯片,一个做成薯条。

故选 C.

1.9 Which of the following statements is correct?

A Management accounting systems provide information for use in fulfilling legal requirements管理会计系统提供用于履行法律规定的信息【外部】

B Management accounting systems provide information for the use of decision-makers within an organization 管理会计系统为决策者提供信息【内部】

C Management accounting systems provide information for use by shareholders 管理会计系统为股东提供信息【外部】

D Management accounting systems provide information for use by tax authorities管理会计系统提供税务机关使用的信息【外部】

考点:BPP P13 Financial accounting and management accounting

故选B.

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