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SectionA:BudgetPreparationA部分：預算編制

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標準。目前XZ-26(一種材料成份)采購價為每單位$36.45。下一年度該部件的價格將會上漲10%左右，單位價格將會在$38.75和$44.18之間浮動，這取決于采購的數(shù)量。請問下一年度該零部件的合理的標準成本應為多少？

a.currentactualcostplustheforecasted10%priceincrease.當前實際成本加上預計的10%的價格上漲

b.lowestpurchasepriceintheanticipatedrangetokeeppressureonpurchasingtoalwaysbuyinthelowestpricerange.預期浮動范圍內的低價格，以給采購上帶來壓力：促使他們一定要在低的價格范圍內采購

c.highestpriceintheanticipatedrangetoinsurethatthereareonlyfavorablepurchasepricevariances.預期浮動范圍內的高價格，以使采購價格差異保持為有利差異

d.priceagreeduponbythepurchasingmanagerandtheappropriatelevelofpanymanagement.按采購經(jīng)理和公司管理層的適當層級同意的價格

2.Whichoneofthefollowingwillallowabetteruseofstandardcostsandvarianceanalysistohelpimprovemanagerialdecision-making?

下列哪一項將有助于更好的理解標準成本和差異分析，以改善企業(yè)的管理決策？

a.CompanyAdoesnotdifferentiatebetweenvariableandfixedoverheadincalculatingitsoverheadvariances.公司A在計算其制造費用差異時，并沒有把變動性的和固定性的制造費用區(qū)分開來

b.CompanyBusestheprioryear’saverageactualcostasthecurrentyear’sstandard.公司B用以前年度的平均實際成本作為本年的標準

c.CompanyCinvestigatesonlynegativevariances.公司C只關注調查分析不利差異

d.CompanyDconstantlyrevisesstandardstoreflectlearningcurves.公司D不斷地修訂標準以反映學習曲線（learningcurve）的規(guī)律

3.AfterperformingathoroughstudyofMichiganCompany’soperations,anindependentconsultantdeterminedthatthefirm’slaborstandardswereprobablytootight.Whichoneofthefollowingfactswouldbeinconsistentwiththeconsultant’sconclusion?

在對密歇根公司的運營情況做了全面的調研以后，一位獨立的咨詢顧問認為公司的勞動力標準設定可能過緊。下列提到的哪一項事實和該咨詢顧問的結論不一致？

a.Areviewofperformancereportsrevealedthepresenceofmanyunfavorableefficiencyvariances.對業(yè)績報告的審查，顯示存在著很多生產(chǎn)效率的不利差異

b.Michigan’sbudgetingprocesswaswell-definedandbasedonabottom-upphilosophy.公司的預算編制流程規(guī)定得明白清晰，且遵循自下而上的理念

c.Managementnotedthatminimalincentivebonuseshavebeenpaidinrecentperiods.管理層注意到近幾期的激勵獎金支付很少

d.Productionsupervisorsfoundseveralsignificantfluctuationsinmanufacturingvolume,withshort-termincreasesonoutputbeingfollowedbyrapid,sustaineddeclines.生產(chǎn)監(jiān)管人員發(fā)現(xiàn)產(chǎn)量波動顯著，大起大落

4.Allofthefollowingareexamplesofbenchmarkingstandardsexcept

下列各項都是標桿（benchmarking）標準成本的實例，但有一項不是。這是哪一項？

a.theperformanceoftheunitduringthepreviousyear.該單位以前年度的業(yè)績

b.thebestperformanceoftheunitinparablepastperiods.以前可比期間的好業(yè)績

c.aparisonwithasimilarunitwithinthesamepany.與同一公司相似部門的比較

d.thebestperformanceofapetitorwithasimilaroperation.經(jīng)營相似業(yè)務的競爭對手的好業(yè)績

5.CountryOvensisafamilyrestaurantchain.Duetoanunexpectedroadconstructionproject,trafficpassingbytheCountryOvensrestaurantinNewtownhassignificantlyincreased.Asaresult,restaurantvolumehassimilarlyincreasedwellbeyondthelevelexpected.Whichtypeofbudgetwouldbemostappropriateinhelpingtherestaurantmanagerplanforrestaurantlaborcosts?CountryOvens是一家家族餐飲連鎖店。一項意想不到的道路建設項目，使得經(jīng)過位于Newtown的飯店的客流量大為增加。結果，飯店的業(yè)務量也異乎尋常地顯著增加。下面哪一種類型的預算適合用來幫助飯店經(jīng)理計劃好人工成本？

a.Zero-basedbudget.零基預算

b.Rollingbudget.滾動預算

c.Activity-basedbudget.作業(yè)預算

d.Flexiblebudget.彈性預算

答案：1、D2、D3、B4、A5、D

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