财务管理预算（英语版）

无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台WorkofManagementPlanningControllingDirectingandMotivating无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台PlanningandControlPlanning--involvesdevelopingobjectivesandpreparingvariousbudgetstoachievetheseobjectives.Control--involvesthestepstakenbymanagementthatattempttoensuretheobjectivesareattained.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台A.Ituncoverspotentialbottlenecksbeforetheyoccur.B.Itcoordinatestheactivitiesoftheentireorganizationbyintegratingtheplansandobjectivesofthevariousparts.C.Itensuresthataccountingrecordscomplywithgenerallyacceptedaccountingprinciples.D.Itprovidesbenchmarksforevaluatingsubsequentperformance.Whichofthefollowingisnotabenefitofbudgeting?无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台AdvantagesofBudgetingAdvantagesCommunicatingplansThinkaboutandplanforthefutureMeansofallocatingresourcesUncoverpotentialbottlenecksCoordinateactivitiesDefinegoalandobjectives无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台ResponsibilityAccountingManagersshouldbeheldresponsibleforthoseitems—andonlythoseitems—thatthemanagercanactuallycontroltoasignificantextent.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台FairmontInc.usesanaccountingsystemthatchargescoststothemanagerwhohasbeendelegatedtheauthoritytomakedecisionsconcerningthecosts.Forexample,ifthesalesmanageracceptsarushorderthatwillresultinhigherthannormalmanufacturingcosts,theseadditionalcostsarechargedtothesalesmanagerbecausetheauthoritytoacceptordeclinetherushorderwasgiventothesalesmanager.Thistypeofaccountingsystemisknownas:A)responsibilityaccounting.B)contributionaccounting.C)absorptionaccounting.D)operationalbudgeting.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台ChoosingtheBudgetPeriodOperatingBudget1999200020012002Theannualoperatingbudgetmaybedividedintoquarterlyormonthlybudgets.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台ChoosingtheBudgetPeriod1999200020012002ContinuousorPerpetualBudgetThisbudgetisusuallyatwelve-monthbudgetthatrollsforwardonemonthasthecurrentmonthiscompleted.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台ParticipativeBudgetSystemFlowofBudgetDataSupervisorSupervisorMiddleManagementSupervisorSupervisorMiddleManagementTopManagement无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台TheBudgetCommitteeAstandingcommitteeresponsibleforoverallpolicymattersrelatingtothebudgetcoordinatingthepreparationofthebudget无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台Amethodofbudgetinginwhichthecostofeachprogrammustbejustifiedeveryyeariscalled:A)operationalbudgeting.B)zero-basedbudgeting.C)continuousbudgeting.D)responsibilityaccounting.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台Zero-BaseBudgetingManagersarerequiredtojustifyallbudgetedexpenditures,notjustchangesinthebudgetfromthepreviousyear.Thebaselineiszeroratherthanlastyear’sbudget.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台ParleeCompany'ssalesare30%incashand70%oncredit.Sixtypercentofthecreditsalesarecollectedinthemonthofsale,25%inthemonthfollowingsale,and12%inthesecondmonthfollowingsale.Theremainderareuncollectible.Thefollowingarebudgetedsalesdata:Totalsales:January$60,000February$70,000March$50,000April$30,000TotalcashreceiptsinAprilwouldbebudgetedtobe:A)$38,900.B)$47,900.C)$27,230.D)$36,230.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台ModestoCompanyproducesandsellsProductAlphaB.Toguardagainststockouts,thecompanyrequiresthat20%ofthenextmonth'ssalesbeonhandattheendofeachmonth.BudgetedsalesofProductAlphaBoverthenextfourmonthsare:BudgetedsalesinunitsJuneJulyAugustSeptember30,00040,00060,00050,000BudgetedproductionforAugustwouldbe:A)62,000units.B)70,000units.C)58,000units.D)50,000units.无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台FridenCompanyhasbudgetedsalesandproductionoverthenextquarterasfollows:AprilMayJuneSalesinunits100,000120,000?Productioninunits104,000128,000156,000Thecompanyhas20,000unitsofproductonhandatApril1.Aminimumof20%ofthenextmonth'ssalesneedsinunitsmustbeonhandattheendofeachmonth.Julysalesareexpectedtobe140,000units.BudgetedsalesforJunewouldbe(inunits):A)188,000.B)160,000.C)128,000.D)184,000无忧资源：中国最大最全的资源下载网教育新天地：中国最大的学习培训咨询平台MarpleCompany'sbudgetedproductioninunitsandbudgetedrawmaterialspurchasesoverthenextthreemonthsaregivenbelow:JanuaryFebruaryMarchBudgetedproduction(inunits)60,000?100,000Budgetedrawmaterialspurchases(inkilograms)129,000165,000188,000Twokilogramsofrawmaterialsarerequiredtoproduceoneunitofproduct.Thecompanywantsrawmateria