第九章预算管理练习答案（The ninth chapter, budget management exercises answers）.doc

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第九章预算管理练习答案（The ninth chapter, budget management exercises answers）.doc

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第九章预算管理练习答案（The ninth chapter, budget management exercises answers）

第九章预算管理练习答案（The ninth chapter, budget management exercises answers） The ninth chapter budget management First, individual choice questions 1. answer: D [financial budget] also known as the total budget, is a series of special reflection of the enterprise in the next budget period expected financial condition and operating results, as well as cash receipts and payments and other value indicators of the general term. 2. answer: D [analysis] financial budget is about financing and budget, including short-term cash budget and credit budget, and budget, raising long-term capital expenditures and long-term funds so that option D is the answer. 3. answer: C The cash budget belongs to the financial budget. 4. answer: B [sales budget] is the starting point of budgeting. 5. answer: C [analysis] fixed budget, also known as static budget, refers to the preparation of the budget, the budget period according to the normal, can achieve a fixed volume of business (such as production and sales) a method as the only basis to the preparation of the budget. 6. answer: A [analysis] flexible budget is in accordance with the cost (expense) based on the classification of habits, according to the quantity, cost and profit of the dependency relation between, taking into account the plan during the business volume changes, is developed to adapt to a variety of business volume budget. 7. answer: B [analysis] method of elastic cost budget are the main method, list method, which method can check list of various businesses under the cost of the budget directly from the table, without further calculation, so simple and direct. 8. answer: B [analytic] elastic cost budgeting method mainly has formula method and list method, in which the list method does not need to decompose the cost, it is smaller than the formula error. 9. answer: C [analysis] incremental budget is to base the cost level based. 10. answer: B [analysis] the premise of the incremental budget: first, the existing business activities