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SectionA:BudgetPreparationA部分：預(yù)算編制

1.Indevelopingthebudgetforthenextyear,whichoneofthefollowingapproacheswouldproducethegreatestamountofpositivemotivationandgoalcongruence?在編制下一年度的預(yù)算過程中，下列哪一個(gè)方法會(huì)帶來大限度的正面激勵(lì)和使各部門的目標(biāo)與企業(yè)的總的目標(biāo)趨于一致[1]？a.Permitthedivisionalmanagertodevelopthegoalforthedivisionthatinthemanager’sviewwillgeneratethegreatestamountofprofits允許部門經(jīng)理設(shè)定本部門的目標(biāo)，在該經(jīng)理看來此目標(biāo)會(huì)產(chǎn)生大的收益b.Haveseniormanagementdeveloptheoverallgoalsandpermitthedivisionalmanagertodeterminehowthesegoalswillbemet.由高層次的管理當(dāng)局設(shè)定總體目標(biāo)，并讓部門經(jīng)理有權(quán)決定怎樣去達(dá)成這些目標(biāo)c.Havethedivisionalandseniormanagementjointlydevelopgoalsandobjectiveswhileconstructingthecorporation’soverallplanofoperation.由部門的和高層次的管理當(dāng)局共同設(shè)定公司的目標(biāo)，同時(shí)編制公司總體的經(jīng)營(yíng)計(jì)劃d.Havethedivisionalandseniormanagementjointlydevelopgoalsandthedivisionalmanagerdeveloptheimplementationplan.由部門和高層次的管理當(dāng)局共同設(shè)定目標(biāo)，由部門經(jīng)理編制執(zhí)行計(jì)劃

2.Whichoneofthefollowingisnotanadvantageofaparticipatorybudgetingprocess?下列哪一項(xiàng)不是參與型預(yù)算編制流程的優(yōu)點(diǎn)？

a.Coordinationbetweendepartments.部門之間的協(xié)調(diào)b.Communicationbetweendepartments.部門之間的溝通c.Goalcongruence.目標(biāo)相容（各部門的目標(biāo)與企業(yè)總體目標(biāo)趨于一致）d.Controlofuncertainties.對(duì)不確定性的控制

3.Indevelopingthebudgetforthenextyear,whichoneofthefollowingapproacheswouldproducethegreatestamountofpositivemotivationandgoalcongruence?在編制下一年度的預(yù)算過程中，下列哪一個(gè)方法會(huì)帶來大限度的正面激勵(lì)和目標(biāo)相容（各部門的目標(biāo)與企業(yè)總體目標(biāo)趨于一致）？a.Permitthedivisionalmanagertodevelopthegoalforthedivisionthatinthemanager’sviewwillgeneratethegreatestamountofprofits允許部門經(jīng)理設(shè)定本部門的目標(biāo)，在該經(jīng)理看來此目標(biāo)會(huì)產(chǎn)生大的收益b.Haveseniormanagementdeveloptheoverallgoalsandpermitthedivisionalmanagertodeterminehowthesegoalswillbemet.讓高級(jí)經(jīng)理層設(shè)定總體目標(biāo)，并且部門經(jīng)理有權(quán)決定怎樣去達(dá)成這些目標(biāo)c.Havethedivisionalandseniormanagementjointlydevelopgoalsandobjectiveswhileconstructingthecorporation’soverallplanofoperation.部門經(jīng)理和高級(jí)經(jīng)理層共同設(shè)定公司的目標(biāo)，同時(shí)編制公司總體的經(jīng)營(yíng)計(jì)劃d.Havethedivisionalandseniormanagementjointlydevelopgoalsandthedivisionalmanagerdeveloptheimplementationplan.部門經(jīng)理和高級(jí)經(jīng)理層共同設(shè)定目標(biāo)，由部門經(jīng)理編制執(zhí)行計(jì)劃[ThisquestionisexactlythesamewithQuestion#7,andshouldbedeleted.Pleasecheckwiththeeditor.—jl]

4.Whichoneofthefollowingstatementsconcerningapproachesforthebudgetdevelopmentprocessiscorrect?關(guān)于預(yù)算編制流程的表述中，下列哪一項(xiàng)是正確的？a.Thetop-downapproachtobudgetingwillnotensureadherencetostrategicorganizationalgoals.自上而下的預(yù)算編制方法不會(huì)保證戰(zhàn)略性的組織目標(biāo)得到很好貫徹b.Topreventambiguity,oncedepartmentalbudgetedgoalshavebeendeveloped,theyshouldremainfixedevenifthesalesforecastuponwhichtheyarebasedprovestobewronginthemiddleofthefiscalyear.為了防止捉摸不定，一旦設(shè)定了部門預(yù)算指標(biāo)，這些指標(biāo)就該保持不變，哪怕先前引以為據(jù)的銷售預(yù)測(cè)在年度中間發(fā)現(xiàn)是錯(cuò)誤的。c.Withtheinformationtechnologyavailable,theroleofbudgetsasanorganizationalmunicationdevicehasdeclined.鑒于信息技術(shù)的便利，預(yù)算作為組織溝通協(xié)調(diào)手段的作用已經(jīng)式微d.Sincedepartmentmanagershavethemostdetailedknowledgeaboutorganizationaloperations,theyshouldusethisinformationasthebuildingblocksoftheoperatingbudget.鑒于部門經(jīng)理對(duì)各該部門營(yíng)運(yùn)的細(xì)節(jié)為了解，應(yīng)該利用他們掌握的信息作為編制經(jīng)營(yíng)預(yù)算的基礎(chǔ)

5.RockIndustrieshasfourdivisions.Inthequesttodevelopamoreachievablebudgetfortheingyear,thechiefexecutiveofficerhaselectedtodevelopthepany’sbudgetbyusingadecentralizedbottom-upbudgetapproach.ChipJonesisproductionmanagerinoneofthedivisions.Jones’involvementinthebudgetprocessthisyearwillprobably

Rock公司擁有四個(gè)分部。為了使來年的預(yù)算目標(biāo)更切合實(shí)際，公司CEO選用分權(quán)化的自下而上的方法編制下年預(yù)算。ChipJones是某分部的生產(chǎn)經(jīng)理。你認(rèn)為Jones今年在預(yù)算編制過程中可能做些什么呢？a.benegligible.沒有什么可值得一提的。b.requiredevelopmentofaproductionbudgetthatisforwardedtotheBudgetDepartment.編制生產(chǎn)預(yù)算遞交預(yù)算部門c.requiredevelopmentofaproductionbudgetafterreceivingthedivision’sprojectedsalesforecast.在收到本分部的銷售預(yù)測(cè)后，編制生產(chǎn)預(yù)算d.requiredevelopmentofaproductionbudgetbasedontheprioryear’smanufacturingactivity.根據(jù)上一年度的制造活動(dòng)編制生產(chǎn)預(yù)算

Goalcongruence，也有直譯作“目標(biāo)相容”或“目標(biāo)一致”的?？赡苡械淖x者（應(yīng)試者）只熟悉其中的一種譯法，也可能不熟悉這兩種譯法的任何一種，所以意譯為“各部門的目標(biāo)與企業(yè)總體目標(biāo)趨于一致”，目的是使任何讀者都能懂得在講些什么。以下用直譯，也用意譯表明。在目前對(duì)管理學(xué)科方面英語(yǔ)詞匯譯法不統(tǒng)一的情況下，不得已而如此做了。—譯者

答案：1、D2、D3、D4、D5、C

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