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SectionA:BudgetPreparationA部分：預算編制

1.HelenThomas,AmadorCorporation’svicepresidentofplanning,hasseenandhearditall.Shehastoldthecorporatecontrollerthatsheis“....veryupsetwiththedegreeofslackthatveteranmanagersusewhenpreparingtheirbudgets.”Thomashasconsideredimplementingsomeofthefollowingactivitiesduringthebudgetingprocess.

Amador公司負責計劃工作的副總裁HelenThomas對發(fā)生的事情心知肚明。她告訴公司的總會計師，她對在編制預算時經(jīng)驗老到的經(jīng)理人員所留的“預算寬松余地”很不滿。Thomas已經(jīng)考慮在預算編制過程中實行下列一些措施：

1.Developthebudgetsbytopmanagementandissuethemtolower-leveloperatingunits.由高管理當局制定預算指標，然后下達至下級經(jīng)營單位

2.Studytheactualrevenuesandexpensesofpreviousperiodsindetail.詳細研究以前各期的實際收入和費用

3.Havethebudgetsdevelopedbyoperatingunitsandacceptthemassubmittedbypany-widebudgetmittee.由經(jīng)營單位編制預算，并由全公司范圍的預算委員會提交后批準

4.Sharethebudgetswithallemployeesasameanstoreachpanygoalsandobjectives.將預算對全體員工公開，以此為達成公司的目標的手段。

5.Useaniterativebudgetingprocessthathasseveral“rounds”ofchangesinitiatedbyoperatingunitsand/orseniormanagers.采用反復多次修正的預算編制流程，從而由經(jīng)營單位和/或高級經(jīng)理人員提出多輪修改建議

WhichoneoftheseactivitiesshouldAmadorimplementinordertobestremedyThomas’sconcerns,helpeliminatetheproblemsexperiencedbyAmador,andmotivatepersonnel?為了大限度的解決Thomas的

憂慮和遇到的問題以及激勵員工，Thomas應該采取上述的哪些措施？

a.1only.只有措施1

b.2and3.措施2和3

c.2and4.措施2和4

d.2,4,and5.措施2，4和5

2.Budgetingproblemswheredepartmentalmanagersarerepeatedlyachievingeasygoalsorfailingtoachievedemandinggoalscanbebestminimizedbyestablishing部門經(jīng)理們一再地只是完成容易的目標或者未能完成困難的目標，我們可以通過建立下列哪一項措施盡量消除這樣的預算問題？

a.preventivecontrols.預防性控制

b.apolicythatallowsmanagerstobuildslackintothebudget.允許部門經(jīng)理們在預算過程中實施留有寬松余地的政策

c.participativebudgetingwheremanagerspursueobjectivesconsistentwiththosesetbytopmanagement.部門經(jīng)理和高管理當局的目標相一致的參與型預算編制制度

d.bettermunicationwherebymanagersdiscussbudgetmattersdailywiththeirsuperiors.部門經(jīng)理和上級領導就預算問題每日進行討論以便更好的溝通交流的制度

3.Allofthefollowingbehaviorsarelikelytooccurundermanagementbyobjectives(MBO)exceptthe在實行目標管理（MBO）的情況下，下列哪一項行為可能不會發(fā)生?

a.lackofmunicationandfeedback.缺乏溝通和反饋

b.unityofmanagerialactioninachievingorganizationalgoals.為達成組織目標，管理上行動一致

c.attempttoattaingoalcongruence.企圖達成目標相容（各部門的目標與企業(yè)總體目標趨于一致）

d.motivationtoachieverealisticbutchallenginggoals.鼓勵去完成現(xiàn)實的但也具有挑戰(zhàn)性的目標

4.Whichoneofthefollowingitemswouldmostlikelycausetheplanningandbudgetingsystemtofail?Thelackof

缺少下列哪一項有可能導致計劃和預算編制制度達不到理想的目標？

a.historicalfinancialdata.歷史的財務數(shù)據(jù)

b.inputfromseverallevelsofmanagement.來自各級管理層的看法

c.topmanagementsupport.高管理當局的支持

d.adherencetorigidbudgetsduringtheyear.在年度中遵照剛性的預算辦事

5.Allofthefollowingaredisadvantagesoftop-downbudgetingasopposedtoparticipatorybudgeting,exceptthatit和參與型預算編制相比，自上而下的預算編制有它的缺點。下列哪一項不屬于缺點之列？

a.mayresultinabudgetthatisnotpossibletoachieve.可能導致預算完不成

b.maylimittheacceptanceofproposedgoalsandobjectives.可能會限制下級層次對上級提議的目標的接受程度

c.reducesthemunicationbetweenemployeesandmanagement.降低員工和管理層之間的溝通

d.reducesthetimerequiredforbudgeting.減少預算編制所需要的時間

答案：1、D2、C3、A4、C5、D

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