2014年ACCA考試考前每日一練集錦(11)。
 
　　1.Which of the following statements relating to management information are true?
　　1. It is produced for parties external to the organisation
　　2. There is usually a legal requirement for the information to be produced
　　3. No strict rules govern the way in which the information is presented
　　4. It may be presented in monetary or non monetary terms
　　A 1 and 2
　　B 3 and 4
　　C 1 and 3
　　D 2 and 4
　　【參考答案】：B
 
　　2. A company’s sales in the last year in its three different markets were as follows
 
　　In a pie chart representing the proportion of sales made by each region what would be the angle of the section representing Market 3?
　　A 17 degrees
　　B 50 degrees
　　C 60 degrees
　　D 120 degrees
　　【參考答案】：C
 
　　3.Which of the following BEST describes a flexible budget?
　　A A budget which shows variable production costs only
　　B A monthly budget which is changed to reflect the number of days in the month
　　C A budget which shows sales revenue and costs at different levels of activity
　　D A budget that is updated halfway through the year to incorporate the actual results for the first half of the year
　　【參考答案】：C

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