东财网院 全面预算管理 第三章 随堂随练(国外英语资料).docVIP

东财网院 全面预算管理 第三章 随堂随练(国外英语资料) One, single choice (only one correct answer) 【 1 】 some budgeting program emphasizes the budget forecast from each division or subsidiary, division or subsidiary is the real subject of budgeting, corporate headquarters has final approval to the budget. The budgeting process is () A: top-down B: up and down C: comprehensive analysis D: bottom-up The answer is bottom-up 【 2 】 a top-down budgeting process is appropriate for the type of management control pattern A: strategic planning B: financial control C: strategic control D: money control Answer strategic planning [3] the budgeted procedure for an industrial enterprise group is () A: top-down B: bottom-up C: up and down D: up and down The answer is the combination Two, multiple choice questions [4] methods of budgeting include () A: A fixed budget and A flexible budget B: the zero-base budget and the incremental budget C: financial and capital budgeting D: the operating budget and the overall budget E: the rolling budget and the regular budget Answer: a fixed budget and a flexible budget · the zero-base budget and the incremental budget · rolling budget and regular budgeting One, single choice (only one correct answer) [1] the special budget to focus on the outcome of financial decisions is () A: the daily business budget B: the special decision budget C: financial budgeting D: the responsibility budget The special decision budget [2] for any project budget period, any kind of budget expenses are not starting from the basis of the original, which doesnt consider the cost of base spending levels. This is the () A: the fixed budget B: the elastic budget C: the zero base budget D: incremental budget The answer is a zero-based budget 【 3 】 according to the quantitative characteristics of the volume of business according to the budget, the budgeting method can be divided into () A: A fixed budget and A flexible budget B: the incremental budget and the zero-base budget C: the capital budget an