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.HelenThomas,AmadorCorporation’svicepresidentofplanning,hasseenandhearditall.Shehastoldthecorporatecontrollerthatsheis“....veryupsetwiththedegreeofslackthatveteranmanagersusewhenpreparingtheirbudgets.”Thomashasconsideredimplementingsomeofthefollowingactivitiesduringthebudgetingprocess.

Amador公司負(fù)責(zé)計(jì)劃工作的副總裁HelenThomas對(duì)發(fā)生的事情心知肚明。她告訴公司的總會(huì)計(jì)師，她對(duì)在編制預(yù)算時(shí)經(jīng)驗(yàn)老到的經(jīng)理人員所留的“預(yù)算寬松余地”很不滿(mǎn)。Thomas已經(jīng)考慮在預(yù)算編制過(guò)程中實(shí)行下列一些措施：

1.Developthebudgetsbytopmanagementandissuethemtolower-leveloperatingunits.由高管理當(dāng)局制定預(yù)算指標(biāo)，然后下達(dá)至下級(jí)經(jīng)營(yíng)單位

2.Studytheactualrevenuesandexpensesofpreviousperiodsindetail.詳細(xì)研究以前各期的實(shí)際收入和費(fèi)用

3.Havethebudgetsdevelopedbyoperatingunitsandacceptthemassubmittedbypany-widebudgetmittee.由經(jīng)營(yíng)單位編制預(yù)算，并由全公司范圍的預(yù)算委員會(huì)提交后批準(zhǔn)

4.Sharethebudgetswithallemployeesasameanstoreachpanygoalsandobjectives.將預(yù)算對(duì)全體員工公開(kāi)，以此為達(dá)成公司的目標(biāo)的手段。

5.Useaniterativebudgetingprocessthathasseveral“rounds”ofchangesinitiatedbyoperatingunitsand/orseniormanagers.采用反復(fù)多次修正的預(yù)算編制流程，從而由經(jīng)營(yíng)單位和/或高級(jí)經(jīng)理人員提出多輪修改建議

WhichoneoftheseactivitiesshouldAmadorimplementinordertobestremedyThomas’sconcerns,helpeliminatetheproblemsexperiencedbyAmador,andmotivatepersonnel?為了大限度的解決Thomas的

憂(yōu)慮和遇到的問(wèn)題以及激勵(lì)員工，Thomas應(yīng)該采取上述的哪些措施？

a.1only.只有措施1

b.2and3.措施2和3

c.2and4.措施2和4

d.2,4,and5.措施2，4和5

2.Budgetingproblemswheredepartmentalmanagersarerepeatedlyachievingeasygoalsorfailingtoachievedemandinggoalscanbebestminimizedbyestablishing部門(mén)經(jīng)理們一再地只是完成容易的目標(biāo)或者未能完成困難的目標(biāo)，我們可以通過(guò)建立下列哪一項(xiàng)措施盡量消除這樣的預(yù)算問(wèn)題？

a.preventivecontrols.預(yù)防性控制

b.apolicythatallowsmanagerstobuildslackintothebudget.允許部門(mén)經(jīng)理們?cè)陬A(yù)算過(guò)程中實(shí)施留有寬松余地的政策

c.participativebudgetingwheremanagerspursueobjectivesconsistentwiththosesetbytopmanagement.部門(mén)經(jīng)理和高管理當(dāng)局的目標(biāo)相一致的參與型預(yù)算編制制度

d.bettermunicationwherebymanagersdiscussbudgetmattersdailywiththeirsuperiors.部門(mén)經(jīng)理和上級(jí)領(lǐng)導(dǎo)就預(yù)算問(wèn)題每日進(jìn)行討論以便更好的溝通交流的制度

3.Allofthefollowingbehaviorsarelikelytooccurundermanagementbyobjectives(MBO)exceptthe在實(shí)行目標(biāo)管理（MBO）的情況下，下列哪一項(xiàng)行為可能不會(huì)發(fā)生?

a.lackofmunicationandfeedback.缺乏溝通和反饋

b.unityofmanagerialactioninachievingorganizationalgoals.為達(dá)成組織目標(biāo)，管理上行動(dòng)一致

c.attempttoattaingoalcongruence.企圖達(dá)成目標(biāo)相容（各部門(mén)的目標(biāo)與企業(yè)總體目標(biāo)趨于一致）

d.motivationtoachieverealisticbutchallenginggoals.鼓勵(lì)去完成現(xiàn)實(shí)的但也具有挑戰(zhàn)性的目標(biāo)

4.Whichoneofthefollowingitemswouldmostlikelycausetheplanningandbudgetingsystemtofail?Thelackof

缺少下列哪一項(xiàng)有可能導(dǎo)致計(jì)劃和預(yù)算編制制度達(dá)不到理想的目標(biāo)？

a.historicalfinancialdata.歷史的財(cái)務(wù)數(shù)據(jù)

b.inputfromseverallevelsofmanagement.來(lái)自各級(jí)管理層的看法

c.topmanagementsupport.高管理當(dāng)局的支持

d.adherencetorigidbudgetsduringtheyear.在年度中遵照剛性的預(yù)算辦事

5.Allofthefollowingaredisadvantagesoftop-downbudgetingasopposedtoparticipatorybudgeting,exceptthatit和參與型預(yù)算編制相比，自上而下的預(yù)算編制有它的缺點(diǎn)。下列哪一項(xiàng)不屬于缺點(diǎn)之列？

a.mayresultinabudgetthatisnotpossibletoachieve.可能導(dǎo)致預(yù)算完不成

b.maylimittheacceptanceofproposedgoalsandobjectives.可能會(huì)限制下級(jí)層次對(duì)上級(jí)提議的目標(biāo)的接受程度

c.reducesthemunicationbetweenemployeesandmanagement.降低員工和管理層之間的溝通

d.reducesthetimerequiredforbudgeting.減少預(yù)算編制所需要的時(shí)間

答案：1、D2、C3、A4、C5、D

請(qǐng)聯(lián)系網(wǎng)站客服，了解詳細(xì)的優(yōu)惠課程信息~

優(yōu)質(zhì)、權(quán)威、便捷、省心