第四章单元测试
- 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? ( )
- 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
A:2,400 (2,000 + 400)
B:2,080
C:1,920 (400 + 2,000 – 480)
D:2,000 (no adjustment)
答案:2,080
A:The level of sales will determine the level of profit at the end of the period.
B:Sales is the largest item in the budget.
C:The level of sales will determine the level of cash at the end of the period.
D:The company's activities are limited by the level of sales it can achieve.
A:Organisational structures
B:Objectives of the budgetary process
C:Selling overhead budget
D:Administrative details of budget preparation
A:Distribution cost budget
B:Selling cost budget
C:Production budget
D:Cash budget
A:(i) and (iii) only
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