Which of the following would be data rather than information（）
A. Total material usage
B. Total sales value of this month fall by 5%
C. Sales increase per product in last quarter
D. Total sales commission as a percentage of total sales
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The main aim of management accounting it to（）
A. Provide information to management to help them to plan, control and make decisions for the entity
B. Present the financial results of the entity by means of recognized statements
C. Provide summarized costs to users
D. Record all the transactions
Which of the following statement is not correct（）
A. Management accounting systems provide information for use in fulfilling legal requirements
B. Management accounting systems provide information for use by shareholders
C. Management accounting systems provide information for use by tax authorities
D. Management accounting systems provide information for the use of decision-makers within the organization
Financial statements differ from management reports in that they（）
Are prepared monthly for internal control purposes
B. Contain details of costs incurred in manufacturing
C. Are summarized and prepared mainly for external users of accounting information
D. Provide information to enable the trial balance to be prepared
Direct costs are（）
A. Costs which can be identified with a cost center but not a single cost unit
B. Costs which can be identified with a single unit or cost center
Costs which can be attributed to an accounting period
D. None of the above
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