CMA Section A: Budget Preparation A 部分：預(yù)算編制

　　1. In developing the budget for the next year, which one of the following approaches would produce the greatest amount of positive motivation and goal congruence?

　　在編制下一年度的預(yù)算過程中，下列哪一個(gè)方法會帶來 大限度的正面激勵(lì)和使各部門的目標(biāo)與企業(yè)的總的目標(biāo)趨于一致 （）

　　a. Permit the divisional manager to develop the goal for the division that in the manager’s view will

　　generate the greatest amount of profits 允許部門經(jīng)理設(shè)定本部門的目標(biāo)，在該經(jīng)理看來此目標(biāo)會產(chǎn)生大的收益

　　b. Have senior management develop the overall goals and permit the divisional manager to

　　determine how these goals will be met.由高層次的管理當(dāng)局設(shè)定總體目標(biāo)，并讓部門經(jīng)理有權(quán)決定怎樣去達(dá)成這些目標(biāo)

　　c. Have the divisional and senior management jointly develop goals and objectives while constructing the corporation’s overall plan of operation.由部門的和高層次的管理當(dāng)局共同設(shè)定公司的目標(biāo)，同時(shí)編制公司總體的經(jīng)營計(jì)劃

　　d. Have the divisional and senior management jointly develop goals and the divisional manager

　　develop the implementation plan.由部門和高層次的管理當(dāng)局共同設(shè)定目標(biāo)，由部門經(jīng)理編制執(zhí)行計(jì)劃

　　2. Which one of the following is not an advantage of a participatory budgeting process? 下列哪一項(xiàng)不是參與型預(yù)算編制流程的優(yōu)點(diǎn)（）

　　a. Coordination between departments. 部門之間的協(xié)調(diào)

　　b. Communication between departments. 部門之間的溝通

　　c. Goal congruence. 目標(biāo)相容(各部門的目標(biāo)與企業(yè)總體目標(biāo)趨于一致)

　　d. Control of uncertainties.對不確定性的控制

　　3. In developing the budget for the next year, which one of the following approaches would produce the greatest amount of positive motivation and goal congruence（）

　　在編制下一年度的預(yù)算過程中，下列哪一個(gè)方法會帶來 大限度的正面激勵(lì)和目標(biāo)相容(各部門的目標(biāo)與企業(yè)總體目標(biāo)趨于一致)?

　　a. Permit the divisional manager to develop the goal for the division that in the manager’s view will

　　generate the greatest amount of profits 允許部門經(jīng)理設(shè)定本部門的目標(biāo)，在該經(jīng)理看來此目標(biāo)會產(chǎn)生 大的收益

　　b. Have senior management develop the overall goals and permit the divisional manager to

　　determine how these goals will be met.讓經(jīng)理層設(shè)定總體目標(biāo)，并且部門經(jīng)理有權(quán)決定怎樣去達(dá)成這些目標(biāo)

　　c. Have the divisional and senior management jointly develop goals and objectives while constructing the corporation’s overall plan of operation.部門經(jīng)理和經(jīng)理層共同設(shè)定公司的目標(biāo)，同時(shí)編制公司總體的經(jīng)營計(jì)劃

　　d. Have the divisional and senior management jointly develop goals and the divisional manager

　　develop the implementation plan.部門經(jīng)理和經(jīng)理層共同設(shè)定目標(biāo)，由部門經(jīng)理編制執(zhí)行計(jì)劃[This question is exactly the same with Question #7, and should be deleted. Please check with the editor.—jl]

　　4. Which one of the following statements concerning approaches for the budget development process is correct?關(guān)于預(yù)算編制流程的表述中，下列哪一項(xiàng)是正確的（）

　　a. The top-down approach to budgeting will not ensure adherence to strategic organizational goals. 自上而下的預(yù)算編制方法不會保證戰(zhàn)略性的組織目標(biāo)得到很好貫徹

　　b. To prevent ambiguity, once departmental budgeted goals have been developed, they should remain fixed even if the sales forecast upon which they are based proves to be wrong in the middle

　　of the fiscal year.為了防止捉摸不定，一旦設(shè)定了部門預(yù)算指標(biāo)，這些指標(biāo)就該保持不變，哪怕先前引以為據(jù)的銷售預(yù)測在年度中間發(fā)現(xiàn)是錯(cuò)誤的。

　　c. With the information technology available, the role of budgets as an organizational communication device has declined.鑒于信息技術(shù)的便利，預(yù)算作為組織溝通協(xié)調(diào)手段的作用已經(jīng)式微

　　d. Since department managers have the most detailed knowledge about organizational operations, they should use this information as the building blocks of the operating budget.鑒于部門經(jīng)理對各該部門營運(yùn)的細(xì)節(jié) 為了解，應(yīng)該利用他們掌握的信息作為編制經(jīng)營預(yù)算的基礎(chǔ)

　　5. Rock Industries has four divisions. In the quest to develop a more achievable budget for the coming year, the chief executive officer has elected to develop the company’s budget by using a decentralized bottom-up budget approach. Chip Jones is production manager in one of the divisions. Jones’ involvement in the budget process this year will probably

　　Rock 公司擁有四個(gè)分部。為了使來年的預(yù)算目標(biāo)更切合實(shí)際，公司 CEO 選用分權(quán)化的自下而上的方法編制下年預(yù)算。Chip Jones 是某分部的生產(chǎn)經(jīng)理。你認(rèn)為 Jones 今年在預(yù)算編制過程中可能做些什么呢（）

　　a. be negligible.沒有什么可值得一提的。

　　b. require development of a production budget that is forwarded to the Budget Department.編制生產(chǎn)預(yù)算遞交預(yù)算部門

　　c. require development of a production budget after receiving the division’s projected sales forecast. 在收到本分部的銷售預(yù)測后，編制生產(chǎn)預(yù)算

　　d. require development of a production budget based on the prior year’s manufacturing activity.根據(jù)上一年度的制造活動(dòng)編制生產(chǎn)預(yù)算

　　Goal congruence，也有直譯作“目標(biāo)相容”或“目標(biāo)一致”的?？赡苡械淖x者(應(yīng)試者)只熟悉其中的一種譯法，也可能不熟悉這兩種譯法的任何一種，所以意譯為“各部門的目標(biāo)與企業(yè)總體目標(biāo)趨于一致”，目的是使任何讀者都能懂得在講些什么。以下用直譯，也用意譯表明。在目前對管理學(xué)科方面英語詞匯譯法不統(tǒng)一的情況下，不得已而如此做了。—譯者

　　答案：1、D 2、D 3、D 4、D 5、C

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