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.
　　高顿网校温馨提醒
　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
 
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师

展开全文