管理会计习题与答案：The budgetary process unit Test and Answer.docxVIP

一、单选题 1、?If a company has no production resources limitations, in which order would the following budgets be prepared? ??1 Material usage budget 4 Finished goods inventory budget ?2 Sales budget 5 Production budget ?3 Material purchase budget 6 Material inventory budget ? A.2, 5, 4, 1, 6, 3 B.2, 4, 5, 1, 3, 6 C.5, 4, 1, 6, 3, 2 D.2, 4, 5, 1, 6, 3 正确答案：D 2、?What does a master budget comprise? A.The budgeted cash flow, budgeted statement of profit or loss and budgeted statement of financial position B.The budgeted statement of profit or loss C.The entire set of budgets prepared D.The budgeted cash flow 正确答案：A 解析：The master budget is the summary budget into which all subsidiary budgets are consolidated. It usually comprises the budgeted statement of profit or loss, budgeted statement of financial position and budgeted cash flow statement.The master budget is used in conjunction with the supporting subsidiary budgets, to plan and control activities. The subsidiary budgets are not in themselves a part of the master budget. 3、?Which of the following is NOT a functional budget? A.Distribution cost budget B.Selling cost budget C.Production budget D.Cash budget 正确答案：D 解析：A functional budget is a budget prepared for a particular function or department. A cash budget is the cash result of the planning decisions included in all the functional budgets. It is not a functional budget itself. 4、?When preparing a production budget, what does the quantity to be produced equal? A.Sales quantity – opening inventory of finished goods – closing inventory of finished goods B.Sales quantity – opening inventory of finished goods + closing inventory of finished goods C.Sales quantity + opening inventory of finished goods + closing inventory of finished goods D.Sales quantity + opening inventory of finished goods – closing inventory of finished goods 正确答案：B 解析：Any opening inventory available at the beginning of a period will reduce the