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SectionA:BudgetPreparationA部分：预算编制
1.PavilionInc.hasimplementedabudgetprocessthatbeginswiththeanalysisofcurrentpracticestofindimprovementsanddeterminechangesneededtoattainimprovements.Thenbudgetsarebasedontheimprovedpracticesorproceduresresultinginbudgetfiguresthatarelowerthanthepreviousperiod.Thefirmexpectstobeabletomanufactureitsproductorrenderitsserviceatalowercost.Thedecreaseinthebudgetamountsaretheconsequenceofdoingthesameactivitymoreefficientlyandwithhigherqualityandisnottheresultofarbitrarycuts.ThebudgetprocessdescribedisreferredtoasPavilion公司采用一种预算编制流程，它从分析当前的实际着手寻找改进空间，从而决定为了达成改进所需要做出的变革。然后以改进的业务或者流程为基础编制预算，从而使得预算数字低于前期。公司想以更低的成本制造产品和提供服务。预算数字的减少是因为作业效率和质量提高的结果，而不是因为主观上随意削减。上述的这种预算流程被称为
a.activity-basedbudgeting.作业预算
b.kaizenbudgeting.持续改进预算
c.standardcostbudgeting.标准成本预算
d.zero-basedbudgeting.零基预算
2.Abudgetingapproachthatrequiresamanagertojustifytheentirebudgetforeachbudgetperiodisknownas
有一种预算方法要求经理去证实每一期预算总体情况的合理性。这种预算是：
a.performancebudgeting.业绩预算
b.programbudgeting.项目预算
c.zero-basebudgeting.零基预算
d.incrementalbudgeting.增量预算
3.Kaizenbudgetingisabudgetingapproachthat持续改进（Kaizen）预算：
a.focusesonthecostsofactivitiesnecessarytoproduceandsellproductsandservices.把注意力集中在那些生产和销售产品和服务所必需的作业的成本
b.adjustscoststotheactuallevelofoutputachievedorexpectedtobeachievedduringthebudgetperiod.按照预算期间实际完成或期望完成的产出水平来调整成本
c.projectscostsonthebasisoffutureimprovementsratherthancurrentpracticesandmethods.以未来改进为基储而不是以当前的实践和做法为基础，对成本作出预测
d.projectsexpensesfromthegroundup,asthoughthebudgetwerebeingpreparedforthefirsttime.对费用重新作出预测，就好像第一次制定此项预算
4.Thetypeofbudgetsystemthatprojectscostsbasedonfutureimprovementsratherthancurrentpracticesandmethodsiscalled以未来的改进、而不是以当前的实践和做法为基础对成本作出预测的这种预算方法叫：
a.zero-basedbudgeting.零基预算
b.Kaizenbudgeting.持续改进（Kaizen）预算
c.flexiblebudgeting.弹性预算
d.activity-basedbudgeting.作业预算[Thecorrectanswershouldbe‘b’ratherthan‘c’.Pleasecheckwiththeeditor.—jl]
5.Whatwouldbethecorrectchronologicalorderofpreparationforthefollowingbudgets?下列各项预算：
I.Costofgoodssoldbudget.产品销售成本预算II.Productionbudget.生产预算III.Purchasesbudget.采购预算IV.Administrativebudget.行政管理费预算如按编制的时间先后排列，正确的顺序应该是：
a.I,II,III,IV.
b.III,II,IV,I.
c.IV,II,III,I.
d.II,III,I,IV.
答案：1、B2、C3、C4、B5、D
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