26. Which of the following is not characteristic of management accounting?

1. For inside users 2. The information should be objective 3. The information is used for control

4. Non-profit entities also can use it

27. Which of the following are the characteristics of management accounting?

1. Information is used for shareholders and bondholders

2. Financial statements are made 3. IFRS or GAAP is used 4. The information is used for decision making

5. Strict use of accounting standards

28. The area of management accounting has been expanded in recent years as a field to help managers make decisions. What is wrong with the nature of this management accounting?

1. Mainly provides forward-looking information. 2. Provides objective and verifiable information. 3. It is based on a specific report in the format specific to each company..

4. There are no common standards for writing. 5. There is no reporting cycle, so it is an occasional report

29. What is not correct to describe the management accounting aspect of cost accounting?

1. Providing cost data for control 2. Providing cost data for corporate special decision making 3. Providing cost data for an overall management plan 4. Providing cost data for stakeholders outside the company 5. Providing cost data for performance evaluation of production departments

30. Among the following items, which can be included in the manufacturing cost of Company A, which is in the manufacturing industry, the most appropriate one is?

1. Salary of salespeople in charge of product sales 2. Loss on disposal of tangible assets due to disposal of old machinery

3. Utility cost according to factory operation 4. Foreign currency translation gains on trade receivables received in dollars

31. It can be classified into a variable cost, fixed cost, semi-variable cost, and semi-fixed maintenance cost according to how the cost changes when the operating degree changes. What is the most appropriate explanation for fixed cost?

1. It is a cost that increases or decreases proportionally according to the increase or decrease of the operating degree.

2. The cost per unit of a product decreases as the operation degree increases because it is fixed within the relevant range.

3. When the operating degree is 0, a certain amount is incurred, and the cost increases proportionally according to the operating degree from then on.

4. Regardless of the operating level, the cost per unit of a product is always constant.

32. What is not characteristic of individual costing calculation?

1. Suitable for use in the shipbuilding industry 2. It is convenient to use the work cost table. 3. Direct tracking of all manufacturing costs by operation

4. Calculate and use the equivalent units

5. Actual or normal costs can be used.

please answer all this as soon as possible thankyou