2014年ACCA考试考前每日一练集锦(11)。
1.Which of the following statements relating to management information are true?
1. It is produced for parties external to the organisation
2. There is usually a legal requirement for the information to be produced
3. No strict rules govern the way in which the information is presented
4. It may be presented in monetary or non monetary terms
A 1 and 2
B 3 and 4
C 1 and 3
D 2 and 4
【参考答案】：B
2. A company’s sales in the last year in its three different markets were as follows
In a pie chart representing the proportion of sales made by each region what would be the angle of the section representing Market 3?
A 17 degrees
B 50 degrees
C 60 degrees
D 120 degrees
【参考答案】：C
3.Which of the following BEST describes a flexible budget?
A A budget which shows variable production costs only
B A monthly budget which is changed to reflect the number of days in the month
C A budget which shows sales revenue and costs at different levels of activity
D A budget that is updated halfway through the year to incorporate the actual results for the first half of the year
【参考答案】：C
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