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Section A: Budget Preparation A 部分：預(yù)算編制
1. Suboptimal decision making is not likely to occur when在下列哪一種情況下，作出次優(yōu)決策的事很可能不會出現(xiàn)？
a. there is little congruence among the overall organization goals, the subunit goals, and theindividual goals of decision makers.組織的總體目標、子單位目標以及決策制定者個人的目標之間，缺乏一致性
b. goals and standards of performance are set by the top-management.目標和業(yè)績考核標準均由 高管理當局制定
c. guidance is given to subunit managers about how standards and goals affect them.關(guān)于考核標準和組織目標對子單位有何影響的的指導(dǎo)性意見，都要提交給各子單位的經(jīng)理人員
d. the subunits in the organization compete with each other for the same input factors or for the same customers.一個組織的各子單位之間，就同樣的投入要素或者同樣的客戶群體進行競爭
2. All of the following statements concerning standard costs are correct except that 關(guān)于標準成本的闡述，下列哪一項是錯誤的？a. time and motion studies are often used to determine standard costs.在制定標準成本過程中，往往要進行時間和動作研究
b. standard costs are usually set for one year.設(shè)定的標準成本的適用期間一般為一年
c. standard costs can be used in costing inventory accounts.標準成本可以用在計算存貨成本的賬戶中
d. standard costs are usually stated in total, while budgeted costs are usually stated on a per-unit basis.標準成本一般以總額列示，而預(yù)算的成本一般以單位（金額）為基礎(chǔ)
3. One approach for developing standard costs incorporates communication, bargaining, and interaction among product line managers; the immediate supervisors for whom the standards are being developed; and the accountants and engineers before the standards are accepted by top management. This approach would best be characterized as a(n)有一種制定標準成本的方法：在這種方法下，在標準被 高管理當局接受之前，生產(chǎn)線管理人員，直接主管（標準是為他/她們而定的），會計師們和工程師們都參與到互動溝通、討價還價和互動行為中來。下列哪一項能 好的刻畫此方法？
a. imposed approach.強制執(zhí)行法
b. centralized top-down approach.集權(quán)化的自上而下法
c. engineering approach.工程法
d. team development approach.集體制定法
4. When compared with ideal standards, practical standards 與理想的標準相比，現(xiàn)實的標準
a. produce lower per-unit product costs.能使得每單位產(chǎn)品成本更低
b. result in a less desirable basis for the development of budgets.致使預(yù)算制定的基礎(chǔ)不能令人滿意
c. incorporate very generous allowances for spoilage and worker inefficiencies.為員工的無效率工作和機器設(shè)備的毀損提取了充足的準備金
d. serve as a better motivating target for manufacturing personnel.可以更好的激勵生產(chǎn)制造人員完成目標
5. Diana Stinson, Cherry Valley Inc.’s factory manager, had lost her patience. Six months ago, she had appointed a team from the production and service departments to finalize the allocation of costs and setting of standard costs. They were still feuding, and so she had hired Brennan and Rose, a large consulting firm, to resolve the matter. All of the following are potential consequences of having the standards set by Brennan and Rose except that Cherry Valley 公司的經(jīng)理 Diana Stinson 已經(jīng)失去耐性。六個月前她從生產(chǎn)部和服務(wù)部抽調(diào)人員組成一個小組去完成成本分配和制定標準成本的工作。但是這個小組成員還在吵來吵去，因此她雇了一家大型咨詢公司 Brennan and Rose 去解決此問題。 以下各項都是由咨詢公司制定標準成本可能發(fā)生的一些后果。但有一項不是，這一項不可能發(fā)生的后果是：
a. Brennan and Rose may not fully understand Cherry Valley’s manufacturing process, resulting insuboptimal performance.咨詢公司可能不會充分的理解 Cherry 公司的制造流程，結(jié)果導(dǎo)致欠優(yōu)的業(yè)績
b. employees could react negatively since they did not participate in setting the standards.鑒于職工沒有參與標準的制定 ，他們可能對此抱消極對待的態(tài)度
c. there could be dissatisfaction if the standards contain costs which are not controllable by the unit held responsible.如果標準里面包括了一些*的不可控成本，這樣會引起不滿
d. the standards may appear to lack management support.這樣制訂的標準，看上去似乎缺乏管理層支持
答案：1、C 2、D 3、D 4、D 5、D
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