CMA Section A: Budget Preparation A 部分：預(yù)算編制
1. Helen Thomas, Amador Corporation’s vice president of planning, has seen and heard it all. She has told the corporate controller that she is “....very upset with the degree of slack that veteran managers use when preparing their budgets.”
Thomas has considered implementing some of the following activities during the budgeting process.
Amador 公司負責計劃工作的副總裁 Helen Thomas 對發(fā)生的事情心知肚明。她告訴公司的總會計師，她對在編制預(yù)算時經(jīng)驗老到的經(jīng)理人員所留的“預(yù)算寬松余地”很不滿。 Thomas 已經(jīng)考慮在預(yù)算編制過程中實行下列一些措施：
1. Develop the budgets by top management and issue them to lower-level operating units.由 高管理當局制定預(yù)算指標，然后下達至下級經(jīng)營單位
2. Study the actual revenues and expenses of previous periods in detail.詳細研究以前各期的實際收入和費用
3. Have the budgets developed by operating units and accept them as submitted by a company-wide budget committee.由經(jīng)營單位編制預(yù)算，并由全公司范圍的預(yù)算委員會提交后批準
4. Share the budgets with all employees as a means to reach company goals and objectives. 將預(yù)算對全體員工公開，以此為達成公司的目標的手段。
5. Use an iterative budgeting process that has several “rounds” of changes initiated by
operating units and/or senior managers.采用反復(fù)多次修正的預(yù)算編制流程，從而由經(jīng)營單位和/或經(jīng)理人員提出多輪修改建議
Which one of these activities should Amador implement in order to best remedy Thomas’s concerns, help eliminate the problems experienced by Amador, and motivate personnel
為了大限度的解決 Thomas的憂慮和遇到的問題以及激勵員工，Thomas應(yīng)該采取上述的哪些措施?
a. 1 only. 只有措施 1
b. 2 and 3.措施 2 和 3
c. 2 and 4.措施 2 和 4
d. 2, 4, and 5.措施 2，4 和 5
2. Budgeting problems where departmental managers are repeatedly achieving easy goals or failing to achieve demanding goals can be best minimized by establishing 部門經(jīng)理們一再地只是完成容易的目標
或者未能完成困難的目標，我們可以通過建立下列哪一項措施盡量消除這樣的預(yù)算問題?
a. preventive controls.預(yù)防性控制
b. a policy that allows managers to build slack into the budget.允許部門經(jīng)理們在預(yù)算過程中實施留有寬松余地的政策
c. participative budgeting where managers pursue objectives consistent with those set by top management.部門經(jīng)理和 高管理當局的目標相一致的參與型預(yù)算編制制度
d. better communication whereby managers discuss budget matters daily with their superiors.部門經(jīng)理和上級領(lǐng)導就預(yù)算問題每日進行討論以便更好的溝通交流的制度
3. All of the following behaviors are likely to occur under management by objectives (MBO) except the
在實行目標管理(MBO)的情況下，下列哪一項行為可能不會發(fā)生?
a. lack of communication and feedback.缺乏溝通和反饋
b. unity of managerial action in achieving organizational goals.為達成組織目標，管理上行動一致
c. attempt to attain goal congruence.企圖達成目標相容(各部門的目標與企業(yè)總體目標趨于一致)
d. motivation to achieve realistic but challenging goals.鼓勵去完成現(xiàn)實的但也具有挑戰(zhàn)性的目標
4. Which one of the following items would most likely cause the planning and budgeting system to fail? The lack of
缺少下列哪一項 有可能導致計劃和預(yù)算編制制度達不到理想的目標?
a. historical financial data.歷史的財務(wù)數(shù)據(jù)
b. input from several levels of management.來自各級管理層的看法
c. top management support.高管理當局的支持
d. adherence to rigid budgets during the year.在年度中遵照剛性的預(yù)算辦事
5. All of the following are disadvantages of top-down budgeting as opposed to participatory budgeting,
except that it 和參與型預(yù)算編制相比，自上而下的預(yù)算編制有它的缺點。下列哪一項不屬于缺點之列?
a. may result in a budget that is not possible to achieve.可能導致預(yù)算完不成
b. may limit the acceptance of proposed goals and objectives.可能會限制下級層次對上級提議的目標的接受程度
c. reduces the communication between employees and management.降低員工和管理層之間的溝通
d. reduces the time required for budgeting.減少預(yù)算編制所需要的時間
答案：1、D 2、C 3、A 4、C 5、D
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