1.【答案】B。
解析：编制financial accounts 和management accounts的数据来源是相同的，只是信息处理的侧重点不一样。成本会计信息(cost accounting information) 是基于历史数据得出来的，不包含未来的不确定性。但是decision making should incorporate uncertainty，所以Cost accounting information is unsuitable for decision making。
知识点：Management accounting & Financial accounting & Cost accounting (Chapter 1 Accounting for management)
2.【答案】D。
解析：AC均属于planning stage，D属于control stage，ABCD都是decision making过程。
知识点：Planning, control and decision making (Chapter 1 Accounting for management)
