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[主观题]

Which one of the following statements concerning approaches for the budget development pro

cess is correct？关于预算编制流程的表述中，下列哪一项是正确的？

A.The top-down approach to budgeting will not ensure adherence to strategic organizational goals. 自上而下的预算编制方法不会保证战略性的组织目标得到很好贯彻

B.To prevent ambiguity, once departmental budgeted goals have been developed, they should remain fixed even if the sales forecast upon which they are based proves to be wrong in the middle of the fiscal year.为了防止捉摸不定，一旦设定了部门预算指标，这些指标就该保持不变，哪怕先前引以为据的销售预测在年度中间发现是错误的。

C.With the information technology available, the role of budgets as an organizational communication device has declined.鉴于信息技术的便利，预算作为组织沟通协调手段的作用已经式微

D.Since department managers have the most detailed knowledge about organizational operations, they should use this information as the building blocks of the operating budget.鉴于部门经理对各该部门营运的细节最为了解，应该利用他们掌握的信息作为编制经营预算的基础

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更多“Which one of the following sta…”相关的问题

第1题

Tidwell Corporation sells a single product for $20 per unit.All sales are on account, with

60% collected in the month of sale and 40% collected in the following month.A partial schedule of cash collections for January through March of the coming year reveals the following receipts for the period. Tidwell 公司只销售一种产品，单价$20。所有的销售均是赊销，销售额的 60%本月收回，40%下月收回。明年 1-3 月收回的现金额情况见下表：

Other information includes the following.其他信息如下： ? Inventories are maintained at 30% of the following month’s sales.库存量维持在下月销量的 30% CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants ? Assume that March sales total $150,000.假定三月份的销售额为$150,000 The number of units to be purchased in February is 请问二月份的采购量是多少件？

A.3,850 units.3,850 件

B.4,900 units.4,900 件

C.6,100 units.6,100 件

D.7,750 units.7,750 件

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第2题

Krouse Company is in the process of developing its operating budget for the coming year.Gi

ven below are selected data regarding the company’s two products, laminated putter heads and forged putter heads, that are sold through specialty golf shops. Krouse 公司正在编制来年的营运预算。公司生产两种产品，叠层推杆头和锻造推杆头，这两种产品通过高尔夫专卖店出售，一些数据如下：

Manufacturing overhead is applied to units produced on the basis of direct labor hours.Variable manufacturing overhead is projected to be $25,000, and fixed manufacturing overhead is expected to be $15,000. 制造费用根据直接人工小时分配至产品。预计变动制造费用、固定制造费用分别为$25,000 和$15,000。 The estimated cost to produce one unit of the laminated putter head is 请问生产一单位的叠层推杆头的成本估计是多少？

A.$42.

B.$46.

C.$52.

D.$62.

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第3题

Savior Corporation assembles backup tape drive systems for home microcomputers.For the fir

st quarter, the budget for sales is 67,500 units.Savior will finish the fourth quarter of last year with an inventory of 3,500 units, of which 200 are obsolete.The target ending inventory is 10 days of sales (based upon 360 days).What is the budgeted production for the first quarter? Savior 公司从事家庭小型电脑的备用磁带驱动系统的组装生产。第一季度预算销量为 67,500 件，公司去的第四季度留有库存 3,500 件，其中 200 件已经淘汰过时，期末目标存货量为 10 天的销量（一年 360 天）。请问第一季度的预算产量为多少？

A.75,000.

B.71,700.

C.71,500.

D.64,350.

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第4题

Ming Company has budgeted sales at 6,300 units for the next fiscal year, and desires to ha

ve 590 good units on hand at the end of that year.Beginning inventory is 470 units.Ming has found from past experience that 10% of all units produced do not pass final inspection, and must therefore be destroyed. How many units should Ming plan to produce in the next fiscal year? Ming 公司下一年度预算销量为 6,300 件，在下一年年底将会有 590 件库存商品。期初存货为 470 件。公司根据以往经验，所生产产品中，有 10%最终通不过质检，必须被销毁。请问公司下一年度应该计划生产多少单位产品？

A.6,890.

B.7,062.

C.7,133.

D.7,186.

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第5题

Tyler Company produces one product and budgeted 220,000 units for the month of August with

the following budgeted manufacturing costs. Tyler公司生产单一产品，八月份预算产量为220,000件，预算的制造成本如下：

The variable cost per unit and the total fixed costs are unchanged within a production range of 200,000 to 300,000 units per month.The total for the batch set-up cost in any month depends on the number of production batches that Tyler runs.A normal batch consists 50,000 units unless production requires less volume.In the prior year, Tyler experienced a mixture of monthly batch sizes of 42,000 units, 45,000 units, and 50,000 units.Tyler consistently plans production each month in order to minimize the number of batches.For the month of September, Tyler plans to manufacture 260,000 units.What will be Tyler’s total budgeted production costs for September?在月产量为 200,000 —300,000 件的范围内时，单位变动成本和总的固定成本保持不变。每月批量调整准备成本总额，均取决于公司当月的生产批次。一般而言每批产 50,000 件，除非生产上要求少于此数。以前年度中，公司曾经月度每批产过 42,000, 45,000 和 50,000 件。为了尽量减少生产批次，公司坚持每个月都要编生产计划。九月份公司计划生产 260,000 件。请问公司九月份预算的生产成本总额为多少？

A.$3,754,000.

B.$3,930,000.

C.$3,974,000.

D.$4,134,000.

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第6题

Streeter Company produces plastic microwave turntables.Sales for the next year are expecte

d to be 65,000 units in the first quarter, 72,000 units in the second quarter, 84,000 units in the third quarter, and 66,000 units in the fourth quarter.Streeter maintains a finished goods inventory at the end of each quarter equal to one half of the units expected to be sold in the next quarter.How many units should Streeter produce in the second quarter? Streeter 公司从事微波炉的塑料转盘的生产。公司明年的四个季度的销量分别预计为 65,000，72,000， 84,000，66,000 单位。公司在每个季度末的产品库存量要保持为下一个季度销量的 50%。请问第二季度应该生产多少单位？

A.72,000 units.72,000 单位

B.75,000 units.75,000 单位

C.78,000 units.78,000 单位

D.84,000 units.84,000 单位

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第7题

Hannon Retailing Company prices its products by adding 30% to its cost.Hannon anticipates

sales of $715,000 in July, $728,000 in August, and $624,000 in September.Hannon’s policy is to have on hand enough inventory at the end of the month to cover 25% of the next month’s sales.What will be the cost of the inventory that Hannon should budget for purchase in August? Hannon 零售公司的定价策略为在其成本上加成 30%。公司预计 7；8；9 ；月份的销售额分别为$715,000， $728,000，$624,000 。公司的销售政策是每个月月末保持的库存量要足敷下月销量的 25%。请问在 8 月份公司的预算上，存货采购成本应该是多少？

A.$509,600.

B.$540,000.

C.$560,000.

D.$680,000.

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第8题

Ace Manufacturing plans to produce two products, Product C and Product F, during the next

year, with the following characteristics. Ace 公司计划在明年生产两种产品，产品 C 和产品 F，资料如下：

Total projected fixed costs for the company are $30,000.Assume that the product mix would be the same at the breakeven point as at the expected level of sales of both products.What is the projected number of units (rounded) of Product C to be sold at the breakeven point? CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants 公司的总固定成本预计为$30,000。假设在盈亏平衡点上产品组合与预计的销量水平的产品组合一致。请问在盈亏平衡点上预计要销售多少单位的产品 C？（结果保留近似值）

A.2,308 units.2,308 单位

B.9,231 units.9,231 单位

C.11,538 units.11,538 单位

D.15,000 units.15,000 单位

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第9题

Troughton Company manufactures radio－controlled toy dogs.Summary budget financial data for

Troughton Company manufactures radio-controlled toy dogs.Summary budget financial data for Troughton for the current year are as follows.Troughton 公司生产遥控玩具狗。公司今年的预算财务数据概况如下：

Troughton uses an absorption costing system with overhead applied based on the number of units produced, with a denominator level of activity of 5,000 units.Underapplied or overapplied manufacturing overhead is written off to cost of goods sold in the year incurred.The $20,000 budgeted operating income from producing and selling 5,000 toy dogs planned for this year is of concern to Trudy George, Troughton’s president.She believes she could increase operating income to $50,000 (her bonus threshold) if Troughton produces more units than it sells, thus building up the finished goods inventory. How much of an increase in the number of units in the finished goods inventory would be needed to generate the $50,000 budgeted operating income? Thoughton 公司采用吸收成本方法把制造费用按产品数量进行分配，即用 5000 单位为分母，然后算出分配率，据以把制造费用分配到各项产品上去。少分或多分的制造费用计入该年的产品销售成本。$20,000 的预算经营收益来自生产和销售 5000 单位的玩具狗，公司的总裁 Trudy George 比较关心这个数字。她认为如果公司的产量大于销量，进而形成并增加成品存货，就能把预算的经营收益增加到$50,000，这也是她能拿到奖金的起点收益。请问要使得预算的经营收益达到$50,000，则必须使产成品库存数增加到多少？

A.556 units.556 单位

B.600 units.600 单位

C.1,500 units.1500 单位

D.7,500 units.7500 单位

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第10题

Netco’s sales budget for the coming year is as follows. Netco 公司下一年度的销售预算如下：

Items 1 and 3 are different models of the same product、Item 2 is a complement to Item 1.Past experience indicates that the sales volume of Item 2 relative to the sales volume of Item 1 is fairly constant. Netco is considering an 10% price increase for the coming year for Item 1, which will cause sales of Item 1 to decline by 20%, while simultaneously causing sales of Item 3 to increase by 5%.If Netco institutes the price increase for Item 1, total sales revenue will decrease by 产品 1 和产品 3 是同一种产品的不同规格。产品 2 是产品 1 的互补品。过去的经验表明产品 1 和产品 2 之间的销量关系保持相当稳定。Netco 正在考虑来年对产品 1 加价 10%，但这会导致其销量下降 20%，同时产品 3 的销量增加 5%。如果 Netco 对产品 1 加价 10%，则总销售收入将会下降多少？

A.$1,050,000.

B.$850,000.

C.$750,000.

D.$550,000.

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