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SectionA:BudgetPreparationA部分：預(yù)算編制

1.Allofthefollowingareadvantagesoftheuseofbudgetsinamanagementcontrolsystemexceptthatbudgets下列哪一項(xiàng)不是在管理控制制度中采用預(yù)算的優(yōu)點(diǎn)所在？

a.forcemanagementplanning.敦促管理層編制計(jì)劃b.provideperformancecriteria.提供業(yè)績考核的標(biāo)準(zhǔn)c.promotemunicationandcoordinationwithintheorganization.在組織內(nèi)部促進(jìn)溝通和加強(qiáng)協(xié)調(diào)d.limitunauthorizedexpenditures.限制未經(jīng)授權(quán)審批的費(fèi)用開支

2.Whenparedtostaticbudgets,flexiblebudgets和固定預(yù)算相比，彈性預(yù)算a.offermanagersamorerealistiparisonofbudgetandactualfixedcostitemsundertheircontrol.為經(jīng)理人員提供了更加切合實(shí)際的可控固定成本的預(yù)算和實(shí)際比較b.provideabetterunderstandingofthecapacityvariancesduringtheperiodbeingevaluated.能更好地理解考核期間的產(chǎn)能差異。c.encouragemanagerstouselessfixedcostsitemsandmorevariablecostitemsthatareundertheircontrol.鼓勵(lì)經(jīng)理人員少耗用固定成本以及多耗用可控變動(dòng)成本。d.offermanagersamorerealistiparisonofbudgetandactualrevenueandcostitemsundertheircontrol.為經(jīng)理人員提供更加切合實(shí)際的可控收入及成本項(xiàng)目的預(yù)算和實(shí)際的比較.

3.Allofthefollowingarecriticismsofthetraditionalbudgetingprocessexceptthatit下列哪一項(xiàng)不是對(duì)傳統(tǒng)預(yù)算編制流程的批評(píng)？

a.makesacross-the-boardcutswhenearlybudgetiterationsshowthatplannedexpensesaretoohigh.當(dāng)之前的反復(fù)預(yù)算討論顯示出計(jì)劃支出過高時(shí),對(duì)其做全面削減b.incorporatesnon-financialmeasuresaswellasfinancialmeasuresintoitsoutput.預(yù)算的結(jié)果中揉合了財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)c.overemphasizesafixedtimehorizonsuchasoneyear.過分強(qiáng)調(diào)一個(gè)固定時(shí)間范圍，比如一年d.isnotuseduntiltheendofthebudgetperiodtoevaluateperformance.直到預(yù)算期結(jié)束之后,傳統(tǒng)預(yù)算才被用來考評(píng)業(yè)績.

4.Thefollowingsequenceofstepsareemployedbyapanytodevelopitsannualprofitplan.下面是某家公司編制年度利潤計(jì)劃的步驟順序：Planningguidelinesaredisseminateddownwardbytopmanagementafterreceivinginputfromalllevelsofmanagement.在匯總各管理層提供的信息后，由高管理當(dāng)局編制計(jì)劃的框架，并向下傳達(dá)1.Asalesbudgetispreparedbyindividualsalesunitsreflectingthesalestargetsofthevarioussegments.Thisprovidesthebasisfordepartmentalproductionbudgetsandotherrelateponentsbythevariousoperatingunits.Communicationisprimarilylateralwithsomeupwardmunicationpossible.各銷售單位編制銷售預(yù)算，該預(yù)算體現(xiàn)各分部的銷售目標(biāo)。這為各部門的生產(chǎn)預(yù)算提供基礎(chǔ)以及為各營運(yùn)單位提供預(yù)算的其它組成部分。溝通以橫向?yàn)橹?，向上縱向?yàn)檩o。Aprofitplanissubmittedtotopmanagementforcoordinationandreview.Topmanagement'srmendationsandrevisionsareacteduponbymiddlemanagement.Arevisedprofitplanisresubmittedforfurtherreviewtotopmanagement.利潤計(jì)劃呈送高管理當(dāng)局進(jìn)行協(xié)調(diào)和審查。高管理當(dāng)局的建議和修改，由中級(jí)管理層據(jù)以執(zhí)行。經(jīng)中級(jí)管理層修訂后的利潤計(jì)劃，重新提交高管理當(dāng)局作進(jìn)一步審查Topmanagementgrantsfinalapprovalanddistributestheformalplandownwardtothevariousoperatingunits.高管理當(dāng)局終通過后，把正式的計(jì)劃下達(dá)給各營運(yùn)單位Thisoutlineofstepsbestdescribeswhichoneofthefollowingapproachestobudgetdevelopment?以上對(duì)各步驟的概述和下列哪一項(xiàng)預(yù)算編制方法為契合？a.Imposedbudgetingbytopmanagement.通過高級(jí)管理層強(qiáng)制執(zhí)行b.Bottom-upapproach.自下而上c.Top-downapproach.自上而下d.Totaljustificationofallactivitiesbyoperatingunits.由各營運(yùn)單位定奪各項(xiàng)業(yè)務(wù)的總體合理性

5.Allofthefollowingareadvantagesoftop-downbudgetingasopposedtoparticipatorybudgeting,exceptthatit和參與型預(yù)算編制相比，自上而下的編制預(yù)算有它的優(yōu)勢。下列哪一項(xiàng)不屬于其優(yōu)勢之列？a.increasescoordinationofdivisionalobjectives.增加各分部之間的目標(biāo)的協(xié)調(diào)性b.reducesthetimerequiredforbudgeting.減少預(yù)算編制時(shí)間c.maylimittheacceptanceofproposedgoalsandobjectives.可能限制被提議的目標(biāo)的接受程度d.facilitatesimplementationofstrategicplans.戰(zhàn)略計(jì)劃更易貫徹執(zhí)行

答案：1、D2、D3、B4、B5、C

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