ACCA考试科目F2《管理会计》精选测试题:
Which of the following statements is/are correct?1.The data used to prepare financial accounts and management accounts are the same2.Information for decision-making should incorporate uncertainty in some way.
A.1 only
B.2 only
C.Both are false
D.Both are true
答案:D
解析:Statement 1 is true.However,the way the data is analyzed is different.Statement 2 is true and this is why cost accounting is,in general,unsuitable for decision-making.
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