ACCAF2近年真题练习总结.pdfVIP

Exercises and Practices for Paper F2 Edited by: Dr. Ou Peiyu Feb，2011 Part 1 The nature and purpose of management accounting Question1.1 (Dec,2003,9) Which of the following would be best described as a short term tactical plan? A Reviewing cost variances and investigate as appropriate B Comparing actual market share to budget C Lowering the selling price by 15% D Monitoring actual sales to budget Question1.2 (Dec,2002,15) The following statements relate to business objectives: (i) The short-term objectives of an organisation are described in very general terms. (ii) Corporate objectives relate to the organisation as a whole. (iii) It is possible for a division of an organisation to have its own specific objectives. Which of the above are correct? A (i) and (ii) only B (i) and (iii) only C (ii) and (iii) only D (i), (ii) and (iii) Question1.3 (Dec,2001,23) Which of the following could be carried out by higher level management? (i) making short term decisions (ii) defining the objectives of the business (iii) making long run decisions A (i), (ii) and (iii) B (i) and (ii) only C (i) and (iii) only D (ii) and (iii) only. Question1.4 （Jun,2006,14 ） The following statements refer to strategic planning: (i) It is concerned with quantifiable and qualitative matters. (ii) It is mainly undertaken by middle management in an organisation. (iii) It is concerned predominantly with the long term. 1 Which of the statements are correct? A (i) and (ii) only B (i) and (iii) only C (ii) and (iii) only D (i), (ii) and (iii) Question1.5 （Dec,2006,5） The following statements refer to qualities of good information: (i) It should be communicated to the right person. (ii)