ACCA考試F1基礎(chǔ)測(cè)試題及答案
Question：Which of the following describes a cost centre?
A. A segment of the organisation for which budgets are prepared
B. An amount of expenditure attributable to a particular activity
C. A function or location for which costs are ascertained
D. A unit of output or service for which costs are ascertained
The correct answer is: C
A function or location for which costs are ascertained. A cost centre acts as a 'collecting place' for costs before they are analysed further.
Which of the following statements is/are correct?
1. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.
2. An objective is a course of action that an organisation might pursue in order to achieve its strategy.
3. Information is data that has been processed into a form meaningful to the recipient.
A. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.
B. An objective is a course of action that an organisation might pursue in order to achieve its strategy.
C. Information is data that has been processed into a form meaningful to the recipient.
The correct answer is:C
Statement 1 is a description of a management information system, not a management control system.
Statement 2 is the 'wrong way round'. The strategy is the course of action that a business might pursue in order to achieve its objectives.
Statement 3 is correct. Data is the 'raw material' which is processed into useful information.
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