成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
2021年acca考试F2科目练习题与解析（40）
【单选题】Which of the following statements is/are correct?
(1) Information is data that has been processed into a form meaningful to the user.
(2) An objective is a course of action that an organisation might pursue in order to achieve its strategy.
(3) 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.
选项：A. 1 and 2
B. 1 only
C. 2 and 3
D. 1,2 and 3
【正确答案】B。
中公解析：(2)的因果关系错了，应该是‘A strategy is a course of action that an organisation might pursue in order to achieve its objective.’。(3)描述的是management information system, 后面提到‘which produces information’。
知识点：Management accounting & Financial accounting & Cost accounting (Chapter 1 Accounting for management)
