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SectionA:BudgetPreparationA部分：預(yù)算編制

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

a.forcemanagementplanning.敦促管理層編制計劃b.provideperformancecriteria.提供業(yè)績考核的標準c.promotemunicationandcoordinationwithintheorganization.在組織內(nèi)部促進溝通和加強協(xié)調(diào)d.limitunauthorizedexpenditures.限制未經(jīng)授權(quán)審批的費用開支

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際的可控固定成本的預(yù)算和實際比較b.provideabetterunderstandingofthecapacityvariancesduringtheperiodbeingevaluated.能更好地理解考核期間的產(chǎn)能差異。c.encouragemanagerstouselessfixedcostsitemsandmorevariablecostitemsthatareundertheircontrol.鼓勵經(jīng)理人員少耗用固定成本以及多耗用可控變動成本。d.offermanagersamorerealistiparisonofbudgetandactualrevenueandcostitemsundertheircontrol.為經(jīng)理人員提供更加切合實際的可控收入及成本項目的預(yù)算和實際的比較.

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

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

4.Thefollowingsequenceofstepsareemployedbyapanytodevelopitsannualprofitplan.下面是某家公司編制年度利潤計劃的步驟順序：Planningguidelinesaredisseminateddownwardbytopmanagementafterreceivinginputfromalllevelsofmanagement.在匯總各管理層提供的信息后，由高管理當(dāng)局編制計劃的框架，并向下傳達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。這為各部門的生產(chǎn)預(yù)算提供基礎(chǔ)以及為各營運單位提供預(yù)算的其它組成部分。溝通以橫向為主，向上縱向為輔。Aprofitplanissubmittedtotopmanagementforcoordinationandreview.Topmanagement'srmendationsandrevisionsareacteduponbymiddlemanagement.Arevisedprofitplanisresubmittedforfurtherreviewtotopmanagement.利潤計劃呈送高管理當(dāng)局進行協(xié)調(diào)和審查。高管理當(dāng)局的建議和修改，由中級管理層據(jù)以執(zhí)行。經(jīng)中級管理層修訂后的利潤計劃，重新提交高管理當(dāng)局作進一步審查Topmanagementgrantsfinalapprovalanddistributestheformalplandownwardtothevariousoperatingunits.高管理當(dāng)局終通過后，把正式的計劃下達給各營運單位Thisoutlineofstepsbestdescribeswhichoneofthefollowingapproachestobudgetdevelopment?以上對各步驟的概述和下列哪一項預(yù)算編制方法為契合？a.Imposedbudgetingbytopmanagement.通過高級管理層強制執(zhí)行b.Bottom-upapproach.自下而上c.Top-downapproach.自上而下d.Totaljustificationofallactivitiesbyoperatingunits.由各營運單位定奪各項業(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。下列哪一項不屬于其優(yōu)勢之列？a.increasescoordinationofdivisionalobjectives.增加各分部之間的目標的協(xié)調(diào)性b.reducesthetimerequiredforbudgeting.減少預(yù)算編制時間c.maylimittheacceptanceofproposedgoalsandobjectives.可能限制被提議的目標的接受程度d.facilitatesimplementationofstrategicplans.戰(zhàn)略計劃更易貫徹執(zhí)行

答案：1、D2、D3、B4、B5、C

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