每天進(jìn)步一點(diǎn)，向成功邁進(jìn)一點(diǎn)，中博誠(chéng)通CMA習(xí)題板塊時(shí)間到啦~小伙伴兒們一起來(lái)做題吧!

SectionA:BudgetPreparationA部分：預(yù)算編制

1.PavilionInc.hasimplementedabudgetprocessthatbeginswiththeanalysisofcurrentpracticestofindimprovementsanddeterminechangesneededtoattainimprovements.Thenbudgetsarebasedontheimprovedpracticesorproceduresresultinginbudgetfiguresthatarelowerthanthepreviousperiod.Thefirmexpectstobeabletomanufactureitsproductorrenderitsserviceatalowercost.Thedecreaseinthebudgetamountsaretheconsequenceofdoingthesameactivitymoreefficientlyandwithhigherqualityandisnottheresultofarbitrarycuts.ThebudgetprocessdescribedisreferredtoasPavilion公司采用一種預(yù)算編制流程，它從分析當(dāng)前的實(shí)際著手尋找改進(jìn)空間，從而決定為了達(dá)成改進(jìn)所需要做出的變革。然后以改進(jìn)的業(yè)務(wù)或者流程為基礎(chǔ)編制預(yù)算，從而使得預(yù)算數(shù)字低于前期。公司想以更低的成本制造產(chǎn)品和提供服務(wù)。預(yù)算數(shù)字的減少是因?yàn)樽鳂I(yè)效率和質(zhì)量提高的結(jié)果，而不是因?yàn)橹饔^上隨意削減。上述的這種預(yù)算流程被稱(chēng)為

a.activity-basedbudgeting.作業(yè)預(yù)算

b.kaizenbudgeting.持續(xù)改進(jìn)預(yù)算

c.standardcostbudgeting.標(biāo)準(zhǔn)成本預(yù)算

d.zero-basedbudgeting.零基預(yù)算

2.Abudgetingapproachthatrequiresamanagertojustifytheentirebudgetforeachbudgetperiodisknownas

有一種預(yù)算方法要求經(jīng)理去證實(shí)每一期預(yù)算總體情況的合理性。這種預(yù)算是：

a.performancebudgeting.業(yè)績(jī)預(yù)算

b.programbudgeting.項(xiàng)目預(yù)算

c.zero-basebudgeting.零基預(yù)算

d.incrementalbudgeting.增量預(yù)算

3.Kaizenbudgetingisabudgetingapproachthat持續(xù)改進(jìn)（Kaizen）預(yù)算：

a.focusesonthecostsofactivitiesnecessarytoproduceandsellproductsandservices.把注意力集中在那些生產(chǎn)和銷(xiāo)售產(chǎn)品和服務(wù)所必需的作業(yè)的成本

b.adjustscoststotheactuallevelofoutputachievedorexpectedtobeachievedduringthebudgetperiod.按照預(yù)算期間實(shí)際完成或期望完成的產(chǎn)出水平來(lái)調(diào)整成本

c.projectscostsonthebasisoffutureimprovementsratherthancurrentpracticesandmethods.以未來(lái)改進(jìn)為基儲(chǔ)而不是以當(dāng)前的實(shí)踐和做法為基礎(chǔ)，對(duì)成本作出預(yù)測(cè)

d.projectsexpensesfromthegroundup,asthoughthebudgetwerebeingpreparedforthefirsttime.對(duì)費(fèi)用重新作出預(yù)測(cè)，就好像第一次制定此項(xiàng)預(yù)算

4.Thetypeofbudgetsystemthatprojectscostsbasedonfutureimprovementsratherthancurrentpracticesandmethodsiscalled以未來(lái)的改進(jìn)、而不是以當(dāng)前的實(shí)踐和做法為基礎(chǔ)對(duì)成本作出預(yù)測(cè)的這種預(yù)算方法叫：

a.zero-basedbudgeting.零基預(yù)算

b.Kaizenbudgeting.持續(xù)改進(jìn)（Kaizen）預(yù)算

c.flexiblebudgeting.彈性預(yù)算

d.activity-basedbudgeting.作業(yè)預(yù)算[Thecorrectanswershouldbe‘b’ratherthan‘c’.Pleasecheckwiththeeditor.—jl]

5.Whatwouldbethecorrectchronologicalorderofpreparationforthefollowingbudgets?下列各項(xiàng)預(yù)算：

I.Costofgoodssoldbudget.產(chǎn)品銷(xiāo)售成本預(yù)算II.Productionbudget.生產(chǎn)預(yù)算III.Purchasesbudget.采購(gòu)預(yù)算IV.Administrativebudget.行政管理費(fèi)預(yù)算如按編制的時(shí)間先后排列，正確的順序應(yīng)該是：

a.I,II,III,IV.

b.III,II,IV,I.

c.IV,II,III,I.

d.II,III,I,IV.

答案：1、B2、C3、C4、B5、D

相關(guān)優(yōu)惠課程，請(qǐng)聯(lián)系網(wǎng)站客服，一對(duì)一提供培訓(xùn)內(nèi)容講解服務(wù)~