第九章单元测试
- Flexible budgeting is the calculation of the quantity and cost of inputs that should have been consumed given the achieved level of production. ( )
- The advantages of the use of budgets in a management control system include ( )
- In the budgeting and planning process for a firm, which one of the following should be completed first ( )
- Which one of the following best describes the role of top management in the budgeting process? Top management （ ）
- Budgetary slack describes the situation in which a manager intentionally over-budgets expenses or under-budgets revenue. ( )
- Which of the following budgets must be prepared first, as it serves as a basis for most other budgets?（ ）
- In preparing a corporate master budget, which one of the following is most likely to be prepared last? （ ）
- Barnes Corporation expected to sell 150,000 board games during the month of November, and the company's master budget contained the following data related to the sale and production of these games:
Actual sales during November were 180,000 games. Using a flexible budget, the company expects the operating income for the month of November to be ( ) - The operating budgets culminate in the budgeted ( )
- DeBerg Company has developed sales projections for the calendar year.
Normal cash collection experience has been that 50% of sales are collected during the month of sale and 45% in the month following sale. The remaining 5% of sales is never collected. DeBerg's budgeted cash collections for the third calendar quarter are ( )
A:错 B:对
答案:对
A:Promote communication and coordination within the organization.
B:Force management planning.
C:Provide performance criteria.
D:Limit unauthorized expenditures.
A:Cost management plan.
B:Financial budget.
C:Sales budget.
D:Strategic plan.
A:Needs to separate the budgeting process and the business planning process into two separate processes.
B:Lacks the detailed knowledge of the daily operations and should limit their involvement.
C:Needs to be involved, including using the budget process to communicate goals.
D:Should be involved only in the approval process.
A:对 B:错
A:Sales budget
B:Production budget
C:Cash budget
D:Operating expenses budget
A:Production budget
B:Cost of goods sold budget
C:Sales budget
D:Cash budget
A:$270,000
B:$420,000
C:$510,000
D:$225,000
A:income statement
B:balance sheet
C:statement of cash flows.
D:statement of owners' equity
A:$450,000
B:$427,500
C:$414,000
D:$422,500
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