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Section A: Budget Preparation A 部分：預(yù)算編制
1. Jura Corporation is developing standards for the next year. Currently XZ-26, one of the material components, is being purchased for $36.45 per unit. It is expected that the component’s cost will increase by approximately 10% next year and the price could range from $38.75 to $44.18 per unit depending on the quantity purchased. The appropriate standard for XZ-26 for next year should be set at the
Jura 公司正在制定下一年度的標(biāo)準(zhǔn)。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(biāo)準(zhǔn)成本應(yīng)為多少？
a. current actual cost plus the forecasted 10% price increase.當(dāng)前實際成本加上預(yù)計的 10%的價格上漲
b. lowest purchase price in the anticipated range to keep pressure on purchasing to always buy in the lowest price range.預(yù)期浮動范圍內(nèi)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(nèi)采購
c. highest price in the anticipated range to insure that there are only favorable purchase price variances.預(yù)期浮動范圍內(nèi)的 高價格，以使采購價格差異保持為有利差異
d. price agreed upon by the purchasing manager and the appropriate level of company management. 按采購經(jīng)理和公司管理層的適當(dāng)層級同意的價格
2. Which one of the following will allow a better use of standard costs and variance analysis to help improve managerial decision-making?
下列哪一項將有助于更好的理解標(biāo)準(zhǔn)成本和差異分析，以改善企業(yè)的管理決策？
a. Company A does not differentiate between variable and fixed overhead in calculating its overhead variances.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. Company B uses the prior year’s average actual cost as the current year’s standard.公司 B 用以前年度的平均實際成本作為本年的標(biāo)準(zhǔn)
c. Company C investigates only negative variances.公司 C 只關(guān)注調(diào)查分析不利差異
d. Company D constantly revises standards to reflect learning curves.公司 D 不斷地修訂標(biāo)準(zhǔn)以反映學(xué)習(xí)曲線（learning curve）的規(guī)律
3. After performing a thorough study of Michigan Company’s operations, an independent consultant determined that the firm’s labor standards were probably too tight. Which one of the following facts would be inconsistent with the consultant’s conclusion?
在對密歇根公司的運營情況做了全面的調(diào)研以后，一位獨立的咨詢顧問認為公司的勞動力標(biāo)準(zhǔn)設(shè)定可能過緊。下列提到的哪一項事實和該咨詢顧問的結(jié)論不一致？
a. A review of performance reports revealed the presence of many unfavorable efficiency variances. 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’s budgeting process was well-defined and based on a bottom-up philosophy.公司的預(yù)算編制流程規(guī)定得明白清晰，且遵循自下而上的理念
c. Management noted that minimal incentive bonuses have been paid in recent periods.管理層注意到 近幾期的激勵獎金支付很少
d. Production supervisors found several significant fluctuations in manufacturing volume, with short-term increases on output being followed by rapid, sustained declines.生產(chǎn)監(jiān)管人員發(fā)現(xiàn)產(chǎn)量波動顯著，大起大落
4. All of the following are examples of benchmarking standards except
下列各項都是標(biāo)桿（benchmarking）標(biāo)準(zhǔn)成本的實例，但有一項不是。這是哪一項？
a. the performance of the unit during the previous year.該單位以前年度的業(yè)績
b. the best performance of the unit in comparable past periods.以前可比期間的 好業(yè)績
c. a comparison with a similar unit within the same company.與同一公司相似*的比較
d. the best performance of a competitor with a similar operation.經(jīng)營相似業(yè)務(wù)的競爭對手的 好業(yè)績
5. Country Ovens is a family restaurant chain. Due to an unexpected road construction project, traffic passing by the Country Ovens restaurant in Newtown has significantly increased. As a result, restaurant volume has similarly increased well beyond the level expected. Which type of budget would be most appropriate in helping the restaurant manager plan for restaurant labor costs? Country Ovens 是一家家族餐飲連鎖店。一項意想不到的道路建設(shè)項目，使得經(jīng)過位于 Newtown 的飯店的客流量大為增加。結(jié)果，飯店的業(yè)務(wù)量也異乎尋常地顯著增加。下面哪一種類型的預(yù)算 適合用來幫助飯店經(jīng)理計劃好人工成本？
a. Zero-based budget. 零基預(yù)算
b. Rolling budget.滾動預(yù)算
c. Activity-based budget.作業(yè)預(yù)算
d. Flexible budget.彈性預(yù)算
答案：1、D 2、D 3、B 4、A 5、D
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