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
查看答案
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
下面哪个选项可以交换指针p和q所指的int型变量的值（）
A. temp = p;
B. p = q;
C. q = temp;
D. B．temp = p;
E. p = q;
F. q = temp;
G. C．temp = p;
H. p = q;
I. q = temp;
J. D．temp = &p;
K. p = q;
L. q = temp;
Jones wishes to know how much she should set aside now at 7% interest in order to accumulate a sum of $5,000 in four years. She should use a table for the（）
A. Present value of 1
B. Future value of 1
C. Present value of an ordinary annuity of 1
D. Future value of an annuity due of 1
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