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（45）
【单选题】 Which of the following statements is/are correct?
(1) The data used to prepare financial accounts and management accounts are different.
(2) Cost accounting information is , in general, unsuitable for decision making.
选项：A. (1) is true and (2) is false
B. (1) is false and (2) is true
C. Both are true
D. Both are false
【正确答案】B。
中公解析：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)
