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Section A: Budget Preparation A 部分：預算編制
1. Pavilion Inc. has implemented a budget process that begins with the analysis of current practices to find improvements and determine changes needed to attain improvements. Then budgets are based on the improved practices or procedures resulting in budget figures that are lower than the previous period. The firm expects to be able to manufacture its product or render its service at a lower cost. The decrease in the budget amounts are the consequence of doing the same activity more efficiently and with higher quality and is not the result of arbitrary cuts. The budget process described is referred to asPavilion 公司采用一種預算編制流程，它從分析當前的實際著手尋找改進空間，從而決定為了達成改進所需要做出的變革。然后以改進的業(yè)務或者流程為基礎編制預算，從而使得預算數字低于前期。公司想以更低的成本制造產品和提供服務。預算數字的減少是因為作業(yè)效率和質量提高的結果，而不是因為主觀上隨意削減。上述的這種預算流程被稱為
a. activity-based budgeting. 作業(yè)預算
b. kaizen budgeting. 持續(xù)改進預算
c. standard cost budgeting. 標準成本預算
d. zero-based budgeting. 零基預算
2. A budgeting approach that requires a manager to justify the entire budget for each budget period is known as
有一種預算方法要求經理去證實每一期預算總體情況的合理性。這種預算是：
a. performance budgeting.業(yè)績預算
b. program budgeting.項目預算
c. zero-base budgeting.零基預算
d. incremental budgeting.增量預算
3. Kaizen budgeting is a budgeting approach that持續(xù)改進（Kaizen）預算：
a. focuses on the costs of activities necessary to produce and sell products and services.把注意力集中在那些生產和銷售產品和服務所必需的作業(yè)的成本
b. adjusts costs to the actual level of output achieved or expected to be achieved during the budget period.按照預算期間實際完成或期望完成的產出水平來調整成本
c. projects costs on the basis of future improvements rather than current practices and methods.以未來改進為基礎、而不是以當前的實踐和做法為基礎，對成本作出預測
d. projects expenses from the ground up, as though the budget were being prepared for the first time. 對費用重新作出預測，就好像*次制定此項預算
4. The type of budget system that projects costs based on future improvements rather than current practices and methods is called 以未來的改進、而不是以當前的實踐和做法為基礎對成本作出預測的這種預算方法叫：
a. zero-based budgeting.零基預算
b. Kaizen budgeting.持續(xù)改進（Kaizen）預算
c. flexible budgeting.彈性預算
d. activity-based budgeting.作業(yè)預算[The correct answer should be ‘b’ rather than ‘c’. Please check with the editor.—jl]
5. What would be the correct chronological order of preparation for the following budgets? 下列各項預算：
I. Cost of goods sold budget.產品銷售成本預算 II. Production budget.生產預算III. Purchases budget.采購預算 IV. Administrative budget.行政管理費預算如按編制的時間先后排列，正確的順序應該是：
b. III, II, IV, I.
c. IV, II, III, I.
d. II, III, I, IV.
答案：1、B 2、C 3、C 4、B 5、D?
