东财网院 全面预算管理 第三章 随堂随练（The third chapter comprehensive budget management of finance academy classroom with practice）.doc

东财网院 全面预算管理 第三章 随堂随练（The third chapter comprehensive budget management of finance academy classroom with practice） First, individual choice questions (only one correct answer) [1] some budget procedures emphasize that the budget comes from the forecast of each branch or subsidiary, and each branch or subsidiary is the real subject of budget preparation, and the enterprise headquarters only has the final approval power to the budget. The budget preparation procedure is () A: top-down B: up and down combination C: comprehensive analysis formula D: bottom-up The answer is bottom-up [2] top-down budgeting process is suitable for what kind of management control model? A: strategic planning type B: financial control type C: strategic control type D: fund control type Strategic planning type [3] the suitable budget preparation procedure of industry management type enterprise group is () A: top-down B: bottom-up C: up and down combination D: and line The answer is up and down Two, multiple-choice questions [4] budgeting methods include () A: fixed budget and flexible budget B: zero base budget and incremental budget C: financial budget and capital budget D: operating budget and overall budget E: rolling budget and regular budget Answer: fixed budget and flexible budget Zero base budget and incremental budget Rolling budget and regular budget First, individual choice questions (only one correct answer) [1] the following special budgets that reflect the results of financial decisions are ( A: daily business budget B: special decision budget C: financial budget D: responsible budget Special decision budget [2] of any budget period, any budget expenditure is not from the original basis, which does not consider the expenditure base period. This refers to () A: fixed budget B: flexible budget C: zero base budget D: incremental budget Zero base budget [3] according to the quantity characteristics of the volume of business on which the budget is based, the budgeting method can be d