第四章测试1.A manufacturing company always carries finished goods inventory equal to 20% of the next month's budgeted sales. Sales for the current month are 2,000 units and are budgeted to be 20% higher next month. How many units will be produced in the current month? ( )
A:2,080
B:2,400 (2,000 + 400)
C:2,000 (no adjustment)
D:1,920 (400 + 2,000 – 480)
答案:A
2.What does the statement 'sales is the principal budget factor' mean? ( )
3.Which of the following is unlikely to be contained with a budget manual? ( )
A:Objectives of the budgetary process
B:Organisational structures
C:Selling overhead budget
D:Administrative details of budget preparation
4.Which of the following is not a functional budget? ( )
A:Selling cost budget
B:Cash budget
C:Production budget
D:Distribution cost budget
5.
Which of the following may be considered to be objectives of budgeting? ( )
(i) Co-ordination
(ii) Communication
(iii) Expansion
(iv) Resource allocation
A:(ii) and (iii) only
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