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CMA考试真题-预算编制部分

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Section A: Budget Preparation A 部分：预算编制

1. All of the following are advantages of the use of budgets in a management control system except that budgets下列哪一项不是在管理控制制度中采用预算的优点所在？

a. force management planning. 敦促管理层编制计划

b. provide performance criteria.提供业绩考核的标准

c. promote communication and coordination within the organization.在组织内部促进沟通和加强协调

d. limit unauthorized expenditures.限制未经授权审批的费用开支

2. When compared to static budgets, flexible budgets 和固定预算相比，弹性预算

a. offer managers a more realistic comparison of budget and actual fixed cost items under their control. 为经理人员提供了更加切合实际的可控固定成本的预算和实际比较

b. provide a better understanding of the capacity variances during the period being evaluated. 能更好地理解考核期间的产能差异。

c. encourage managers to use less fixed costs items and more variable cost items that are under their control.鼓励经理人员少耗用固定成本以及多耗用可控变动成本。

d. offer managers a more realistic comparison of budget and actual revenue and cost items under their control. 为经理人员提供更加切合实际的可控收入及成本项目的预算和实际的比较.

3. All of the following are criticisms of the traditional budgeting process except that it 下列哪一项不是对传统预算编制流程的批评？

a. makes across-the-board cuts when early budget iterations show that planned expenses are too high.当之前的反复预算讨论显示出计划支出过高时,对其做全面削减

b. incorporates non-financial measures as well as financial measures into its output.预算的结果中揉合了财务指标和非财务指标

c. overemphasizes a fixed time horizon such as one year.过分强调一个固定时间范围，比如一年

d. is not used until the end of the budget period to evaluate performance.直到预算期结束之后, 传统预算才被用来考评业绩.

4. Rainbow Inc. recently appointed Margaret Joyce as vice president of finance and asked her to design a new budgeting system. Joyce has changed to a monthly budgeting system by dividing the company’s annual budget by twelve. Joyce then prepared monthly budgets for each department and asked the managers to submit monthly reports comparing actual to budget. A sample monthly report for Department A is shown below.彩虹公司最近任命Margaret Joyce为负责财务的副总裁，要求她设计一套新的预算编制制度。Joyce做了改变，通过把公司的年度预算除以十二，这样就成了一种按月编制预算的制度。然后Joyce为每个部门编制一份月度预算，并让各部门经理每个月呈上一份实际和预算作对比的报告。下面是一份A部门的月度报表的样本：

This monthly budget has been imposed from the top and will create behavior problems. All of the following are causes of such problems except 这份月度报告自上而下执行，且会引起一些行为问题（behavior problems）。下列各项中，哪一项不是引起这些行为问题的原因所在？

a. the use of a flexible budget rather than a fixed budget.采用的是弹性预算而不是固定预算

b. top management authoritarian attitude toward the budget process.**管理当局对预算流程的态度

c. the inclusion of noncontrollable costs such as depreciation.包括了一些不可控的成本，比如折旧