ACCA考试F1基础测试题及答案

　　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.