題目

Which of the following documents should be checked before a purchase invoice is paid, to confirm that the price and quantities are correct?

A

?Price check?????????????? Quantity check

Purchase order?????????? Purchase order

B

?Price check????????????????????? ??? Quantity check

?Goods received note?????????? Delivery note Goods

C

?Price check???????????? ?? Quantity check

Purchase invoice??????? Goods received note

D

Price check??????????????? Quantity check

Purchase order????????? Goods received note

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Chapter6Accountingformaterials

The price should be checked against a copy of the purchase order, or possibly against an official price list from the supplier. The purchase order should show the price the buyer has negotiated； including any discount. The quantity ordered might not be the same as the quantity delivered, so the quantity on the invoice should be checked against the goods received note. The goods received note is preferable to the delivery note, because the delivery note might be signed quickly, before the stores department has had time to check for faulty items or to carry out a detailed count of the items delivered.

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) 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.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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