第四章
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? ( )
答案:2,080
What does the statement 'sales is the principal budget factor' mean? ( )Which of the following is unlikely to be contained with a budget manual? ( )Which of the following is not a functional budget? ( )Which of the following may be considered to be objectives of budgeting? ( )(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocation

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