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1、Chapter 8|F5题库汇编共25题 The following statements have been made about Activity-Based Budgeting (ABB):(1) The costs determined using ABC are used as a basis for preparing budgets.(2) The aim of ABB is to control the number of units output rather than the coststhemselves.Which of the above statement(s) i
2、s/are true?A(1) onlyB(2) onlyCNeither (1) nor (2)DBoth (1) and (2) 题型：单选题 The following statements have been made about budgetary systems in the performancehierarchy: (1) Developing new products in response the changes in technology is a budgetingactivity that would fall within operational planning
3、and control.(2) Budgetary systems at strategic planning levels look at the business as a whole anddefine resource requirements.Which of the above statement(s) is/are true?A(1) onlyB(2) onlyCNeither (1) nor (2)DBoth (1) and (2) 题型：单选题 The following statements have been made about feed-forward control
4、 budgetary systems: (1) Feedforward control systems have an advantage over other types of control in that itestablishes how effective planning was.(2) Feedforward control occurs while an activity is in progress.Which of the above statement(s) is/are true?A(1) onlyB(2) onlyCNeither (1) nor (2)DBoth (
5、1) and (2) 题型：单选题 An incremental budgeting system is: Aa system which budgets only for the extra costs associated with a particular planBa system which budgets for the variable manufacturing costs onlyCa system which prepares budgets only after the manager responsible has justified thecontinuation o
6、f the relevant activityDa system which prepares budgets by adjusting the previous years values by expectedchanges in volumes of activity and price/inflation effects 题型：单选题 EFG uses an Activity Based Budgeting system. It manufactures three products, budgeteddetails of which are set out below: What is
7、 the budgeted machine set-up cost per unit of product F?A$0.1739B$0.35C$6.96DCannot be determined without any more information 题型：单选题 The following statements have been made regarding different types of budget: (i) A flexible budget can be used to control operational efficiency.(ii) Incremental budg
8、eting can be defined as a system of budgetary planning and controlthat measures the additional costs that are incurred when there are unplanned extraunits of activity.(iii) Rolling budgets review and, if necessary, revise the budget for the next quarter toensure that budgets remain relevant for the
9、remainder of the accounting period.Which of the above statement(s) are true?A(i) and (ii) onlyB(ii) and (iii) onlyC(iii) onlyD(i) only 题型：单选题 X Co uses rolling budgeting, updating its budgets on a quarterly basis. After carrying out thelast quarters update to the cash budget, it projected a forecast cash deficit of $400,000 atthe end of the year. Consequently, the planned purchase of new capital equipment hasbeen postponed. Which of the following types of control is the sales managers actions an example of?
