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SectionA:BudgetPreparationA部分：预算编制
1.JuraCorporationisdevelopingstandardsforthenextyear.CurrentlyXZ-26,oneofthematerialponents,isbeingpurchasedfor$36.45perunit.Itisexpectedthattheponent’scostwillincreasebyapproximately10%nextyearandthepricecouldrangefrom$38.75to$44.18perunitdependingonthequantitypurchased.TheappropriatestandardforXZ-26fornextyearshouldbesetatthe
Jura公司正在制定下一年度的标准。目前XZ-26(一种材料成份)采购价为每单位$36.45。下一年度该部件的价格将会上涨10%左右，单位价格将会在$38.75和$44.18之间浮动，这取决于采购的数量。请问下一年度该零部件的合理的标准成本应为多少？
a.currentactualcostplustheforecasted10%priceincrease.当前实际成本加上预计的10%的价格上涨
b.lowestpurchasepriceintheanticipatedrangetokeeppressureonpurchasingtoalwaysbuyinthelowestpricerange.预期浮动范围内的低价格，以给采购上带来压力：促使他们一定要在低的价格范围内采购
c.highestpriceintheanticipatedrangetoinsurethatthereareonlyfavorablepurchasepricevariances.预期浮动范围内的高价格，以使采购价格差异保持为有利差异
d.priceagreeduponbythepurchasingmanagerandtheappropriatelevelofpanymanagement.按采购经理和公司管理层的适当层级同意的价格
2.Whichoneofthefollowingwillallowabetteruseofstandardcostsandvarianceanalysistohelpimprovemanagerialdecision-making?
下列哪一项将有助于更好的理解标准成本和差异分析，以改善企业的管理决策？
a.CompanyAdoesnotdifferentiatebetweenvariableandfixedoverheadincalculatingitsoverheadvariances.公司A在计算其制造费用差异时，并没有把变动性的和固定性的制造费用区分开来
b.CompanyBusestheprioryear’saverageactualcostasthecurrentyear’sstandard.公司B用以前年度的平均实际成本作为本年的标准
c.CompanyCinvestigatesonlynegativevariances.公司C只关注调查分析不利差异
d.CompanyDconstantlyrevisesstandardstoreflectlearningcurves.公司D不断地修订标准以反映学习曲线（learningcurve）的规律
3.AfterperformingathoroughstudyofMichiganCompany’soperations,anindependentconsultantdeterminedthatthefirm’slaborstandardswereprobablytootight.Whichoneofthefollowingfactswouldbeinconsistentwiththeconsultant’sconclusion?
在对密歇根公司的运营情况做了全面的调研以后，一位独立的咨询顾问认为公司的劳动力标准设定可能过紧。下列提到的哪一项事实和该咨询顾问的结论不一致？
a.Areviewofperformancereportsrevealedthepresenceofmanyunfavorableefficiencyvariances.对业绩报告的审查，显示存在着很多生产效率的不利差异
b.Michigan’sbudgetingprocesswaswell-definedandbasedonabottom-upphilosophy.公司的预算编制流程规定得明白清晰，且遵循自下而上的理念
c.Managementnotedthatminimalincentivebonuseshavebeenpaidinrecentperiods.管理层注意到近几期的激励奖金支付很少
d.Productionsupervisorsfoundseveralsignificantfluctuationsinmanufacturingvolume,withshort-termincreasesonoutputbeingfollowedbyrapid,sustaineddeclines.生产监管人员发现产量波动显著，大起大落
4.Allofthefollowingareexamplesofbenchmarkingstandardsexcept
下列各项都是标杆（benchmarking）标准成本的实例，但有一项不是。这是哪一项？
a.theperformanceoftheunitduringthepreviousyear.该单位以前年度的业绩
b.thebestperformanceoftheunitinparablepastperiods.以前可比期间的好业绩
c.aparisonwithasimilarunitwithinthesamepany.与同一公司相似部门的比较
d.thebestperformanceofapetitorwithasimilaroperation.经营相似业务的竞争对手的好业绩
5.CountryOvensisafamilyrestaurantchain.Duetoanunexpectedroadconstructionproject,trafficpassingbytheCountryOvensrestaurantinNewtownhassignificantlyincreased.Asaresult,restaurantvolumehassimilarlyincreasedwellbeyondthelevelexpected.Whichtypeofbudgetwouldbemostappropriateinhelpingtherestaurantmanagerplanforrestaurantlaborcosts?CountryOvens是一家家族餐饮连锁店。一项意想不到的道路建设项目，使得经过位于Newtown的饭店的客流量大为增加。结果，饭店的业务量也异乎寻常地显著增加。下面哪一种类型的预算适合用来帮助饭店经理计划好人工成本？
a.Zero-basedbudget.零基预算
b.Rollingbudget.滚动预算
c.Activity-basedbudget.作业预算
d.Flexiblebudget.弹性预算
答案：1、D2、D3、B4、A5、D
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