中公财经

1.【答案】CD。

解析：Good information的质量特征：ACCURATE (Accurate, Complete, Cost-beneficial, Understandable, Relevant, Accessible, Timely, Easy to use)。

知识点：Quality of good information (Chapter 1 Accounting for management)

2.【答案】B。解析：variance analysis是典型的tactical的内容。

知识点：Three Types of information(管理金字塔) (Chapter 1 Accounting for management)

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