1、判断题：
本课程目标是通过学习，掌握成本与管理会计的相关知识，同时能应用相关知识和技能，解决企业运营过程中出现的一些问题，为企业计划、管理、控制活动提供所需要的信息。
选项：
A:对
B:错
答案: 【对】
2、判断题：
本课程在ACCA的课程体系中属于基础阶段。
选项：
A:对
B:错
答案: 【对】
3、判断题：
只有企业需要管理会计，非盈利性机构只需要财务会计。
选项：
A:对
B:错
答案: 【错】
4、判断题：
成本会计就是管理会计，两者没有区别。
选项：
A:对
B:错
答案: 【错】
5、判断题：
管理会计是会计的重要分支，从它的功能来说，主要是会计记录和核算。
选项：
A:错
B:对
答案: 【错】
1、单选题：
Which of the following statements is false? （ ）
选项：
A:Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
B:Limited liability companies must prepare financial accounts.
C:There is no legal requirement to prepare management accounts.
D:The format of management accounts is entirely at management discretion.
答案: 【Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.】
2、单选题：
Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Diane's supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities? ( )
选项：
A:Diane
B:Lesley
C:Joanne
D:Tracey
答案: 【Lesley】
3、单选题：
Which of the following statements is false? ( )
选项：
A:Management accounting provides information relevant to decision making, planning, control and evaluation of performances.
B:Routine information can be used to make decisions regarding both the long term and the short term.
C:Financial accounting information can be used for internal reporting purposes.
D:Cost accounting can only be used to provide inventory valuations for internal reporting.
答案: 【Cost accounting can only be used to provide inventory valuations for internal reporting.】
4、单选题：
Which of the following is not part of the planning stage in the decision-making process? ( )
选项：
A:Identifying ways which might contribute to the achievement of specified objectives
B:Identifying goals or objectives
C:Obtaining data about actual results
D:Deciding on the optimal way in which an objective might be achieved
答案: 【Obtaining data about actual results】
5、单选题：
Which of the following is an example of discrete data from a primary source? ( )
选项：
A:A colleague's measurement of the distance from the office to the head office
B:A report in a newspaper giving retail sales for the month
C:An eyewitness account of the number of customers
D:A website showing the average height for children aged seven
答案: 【An eyewitness account of the number of customers】
1、单选题：
A company which makes rechargeable batteries selects some of the batteries for examination. The procedure used chooses two random numbers, say n and m. Starting at the nth battery, every battery at an interval of m is then chosen for examination. This type of sampling is known as: ( )
选项：
A:Multistage
B:Stratified
C:Systematic
D:Random
答案: 【Systematic】
2、单选题：
A company's weekly costs ($C) were plotted against production level (P) for the last 50 weeks and a regression line calculated to be C = 1,000 + 250P. Which statement about the breakdown of weekly costs is true? ( )
选项：
A:Fixed costs are $250. Variable costs per unit are $1,000.
B:Fixed costs are $250. Variable costs per unit are $4.
C:Fixed costs are $1,000. Variable costs per unit are $250
D:Fixed costs are $1,000. Variable costs per unit are $5.
答案: 【Fixed costs are $1,000. Variable costs per unit are $250】
3、单选题：
The value of the correlation coefficient between x and y is 0.9. Which of the following is correct? ( )
选项：
A:There is a weak relationship between x and y.
B:x is 90% of y.
C:If the values of x and y were plotted on a graph, the line relating them would have a slope of 0.9.
D:There is a very strong relationship between x and y.
答案: 【There is a very strong relationship between x and y.】
4、单选题：
The correlation coefficient between A and B is 0.4 and the correlation coefficient between C and D is –0.7. Which of the following statements is correct? ( )
选项：
A:There is insufficient information to determine which relationship is stronger.
B:There is a stronger relationship between C and D than between A and B.
C:The relationship between A and B and between C and D is the same.
D:There is a stronger relationship between A and B than between C and D.
答案: 【There is a stronger relationship between C and D than between A and B.】
5、单选题：
Which of the following statements about stratification is/are true? ( )I The sample selected will be representative of the population.II The structure of the sample will reflect that of the population if the same proportion of individuals is chosen from each stratum.III It requires prior knowledge of each item in the population.
选项：
A:I and III only
B:II and III only
C:I, II and III
D:III only
答案: 【I, II and III】
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