課 題 社課 題 社名師資訊退英文P1 題庫練課英文P1SectionUnit9Budgeting-ConceptsMethodologies,and52（單選題）HerringtonIndustriesisabletosellupto50,000unitsofproductXeachmonth.EngineersarecurrentlyintheprocessofstudyinglabormovementtodeterminethelaborhoursstandardforproductX.EngineershavefoundthattheworkerswhotakenobreakscancompleteaunitofproductXwithin30minutes.TheaverageworkercancompleteoneunitofproductXwithin45minutes,includingtimeforcompany-mandatedbreaks.ForHerrington,0.75hoursperunitisknownasthe查看報告查看解析B、Averagestandard.D、Variance展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isThetheoreticalstandardinvolvesonlythefastestworkerswhotakenobreaks.Thisstandardwouldyieldarateof0.5hoursperunit(30minutes÷60minutes).Answer(B)isTheaveragestandardisnotastandard.Onlythetheoreticalandpracticalstandardsareactualstandardsthatbudgetsuse.Answer(C)isThepracticalstandardinvolvestheaverageworker(includestimeforcompany-mandatedbreaks).Thisstandardwouldyieldarateof0.75(45minutes÷60minutes).Answer(D)isThevariancestandardisnotastandard.Onlythetheoreticalandpracticalstandardsareactualstandardsthatbudgetsuse.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆只看錯題53（單選題）InanorganizationthatplansbyusingcomprehensivebudgetingthemasterbudgetA、Acompilationofalltheseparateoperationalandfinancialbudgetschedulesoftheorganization.B、Thebookletcontainingbudgetguidelines,policiesandformstouseinthebudgetingprocess.C、Thecurrentbudgetupdatedforoperationsforpartofthecurrentyear.展開答疑我要糾 收藏試題|收起解正確答案是：A您的答案是解解Answer(A)isAcompany’soverallbudget,oftencalledthemasterorcomprehensivebudget,passestheorganization’soperatingandfinancialplansforaspecifiedperiod,ordinarilyayear.Thus,allotherbudgetsaresubsetsofthemasterbudget.Intheoperatingbudget,theemphasisisonobtainingandusingcurrentresources.Inthefinancialbudget,theemphasisisonobtainingthefundsneededtopurchaseoperatingAnswer(B)isThebookletcontainingbudgetguidelines,policies,andformstouseinthebudgetingprocessisthebudgetmanual.Answer(C)isThecurrentbudgetupdatedforoperationsforpartofthecurrentyearisacontinuousAnswer(D)isAmasterbudgetmaybepreparedbyafor-profit考Unit9Budgeting-Concepts,Methodologies,and正確 筆編輯筆54（單選題）WhileanoperatingbudgetisakeyelementinplanningandcontrolitisnotlikelyA、Establishacommitmentofcompanyresources.B、Setoutlong-range,strategicconcepts.D、Providesubsidiaryplanning展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isBudgetsdocommitcompanyresourcesinthattheallotmentofscarceresourcesistheprimarypurposeofabudget.Answer(B)isOperatingbudgetsseldomsetoutlong-rangestrategicconceptsbecausetheyusuallydealwiththe tativeallocationofpeopleandresources.Strategicconceptsareoverallgoalsfortheorganizationandarealmostalwaysstatedinwords.Answer(C)isBudgetsdointegrateorganizationalactivities.FailureofabudgettointegrateactivitieswillresultinthebudgetingofmoreorlessmaterialsandresourcesthanareavailabletotheAnswer(D)isSubsidiaryplanscanbemadedirectlyfromoverall考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆5555（單選題）InpreparingacorporatemasterbudgetwhichoneofthefollowingismostlikelytobepreparedB、CashA、B、CashC、ProductionD、Costofgoodssold展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isThesalesbudgetprecedesthecashbudget.Answer(B)iscorrect.Thecashbudgetisthelynchpinofthefinancialbudget.Itcombinestheresultsoftheoperatingbudgetwiththecashcollectionanddisbursementschedulestoproduceacomprehensivepictureofwherethecompany’scashflowsareexpectedtocomefromandwheretheyareexpectedtogo.Alltheotherbudgetslistedfeedthecashbudgetinonewayoranother.Answer(C)isTheproductionbudgetisthesecondstepinthemasterbudget,immediayfollowingthesalesbudget.Answer(D)isThecostofgoodssoldbudgetiscompletedwellbeforethecashbudgetinthebudgeting考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆56（單選題）ThemasterbudgetprocessusuallybeginswithA、ProductionA、ProductionB、OperatingC、FinancialD、Sales展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isTheproductionbudgetnormallycannotbeprepareduntiltheexpectedsalesareknown.Answer(B)isincorrect.Theoperatingbudgetisanothertermforthebudgetusedonaday-to-daybasisformanagingoperations.Itcannotbeprepareduntilafterthesalesbudgetisprepared.Answer(C)isincorrect.Preparationofthesalesbudgetisthefirststepintheoverallbudgetingprocess.Answer(D)iscorrect.Thestartingpointfortheannualbudgetisthesalesforecast.Allotheraspectsofthebudget,includingproduction,costs,andinventorylevels,relyonprojectedsalesfigures.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆57（單選題）AllofthefollowingareconsideredoperatingbudgetsexceptA、SalesB、Materialsbudget.D、Capitalbudget.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isItisconsideredanoperatingbudget.Answer(B)isincorrect.Itisconsideredanoperatingbudget.Answer(C)isincorrect.Itisconsideredanoperatingbudget.Answer(D)iscorrect.Theoperatingbudgetconsistsofallbudgetsthatconcernnormaloperatingactivities,includingthesalesbudget,productionbudget,materialsbudget,directlaborbudget,andfactoryoverheadbudget.Thecapitalexpendituresbudget,whichoutlinesneedsfornewcapitalinvestment,isnotapartofnormaloperations.Thecapitalexpendituresbudgetissometimespreparedmorethanayearinadvancetoallowsufficienttimetosecurefinancingforthesemajorexpenditures.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆5858（單選題）WhichoneofthefollowingitemsisthelastscheduletobepreparedinthenormalbudgetpreparationA、CashB、CostofgoodssoldD、Sellingexpensebudget.展開答疑我要糾 收藏試題|收起解正確答案是：A您的答案是解 Answer(A)isThelastschedulepreparedbeforethefinancialstatementsisthecashbudget.Thecashbudgetisascheduleofestimatedcashcollectionsandpayments.Thevariousoperatingbudgetsandthecapitalbudgetareinputstothecashbudgetingprocess.Answer(B)isThecostofgoodssoldbudgetprovidesinformationnecessarytopreparethecashAnswer(C)isThemanufacturingoverheadbudgetprovidesinformationnecessarytopreparethecashAnswer(D)isThesellingexpensebudgetprovidesinformationnecessarytopreparethecash考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆59（單選題）ThemasterA、Showsforecastedandactualresults.B、Reflectscontrollablecostsonly.C、Canbeusedtodeterminemanufacturingcostvariances.D、Containstheoperatingbudget.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThemasterbudgetdoesnotcontainactualresults.Answer(B)isincorrect.Themasterbudgetreflectsallapplicableexpectedcosts,whetherornotcontrollablebyindividualmanagers.Answer(C)isThemasterbudgetisnotstructuredtoallowdeterminationofmanufacturingcostvariances,whichrequiresusingtheflexblebudgetandactualresults.Answer(D)isAllotherbudgetsaresubsetsofthemasterbudget.Thus, fiedestimatesbymanagementfromallfunctionalareasarecontainedinthemasterbudget.Theseresultsarethencombinedinaformal tativemodelrecognizingtheorganization’sobjectives,inputs,andoutputs.考Unit9Budgeting-Concepts,Methodologies,and考正確 筆 編輯筆6060（單選題）ThepreparationofacomprehensivemasterbudgetculminateswiththepreparationofA、ProductionB、CapitalinvestmentC、Cashmanagementandworkingcapitalbudget.D、Strategicbudget.展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isTheproductionbudgetmustprecedethecapitalinvestmentandcashbudgets.Answer(B)isincorrect.Acapitalinvestmentbudgetispreparedbeforeacashbudget.Answer(C)iscorrect.ThecreationofacomprehensivemasterbudgetbeginswiththepreparationofthesalesbudgetandendswiththepreparationofthecashmanagementandworkingcapitalAnswer(D)isAstrategicbudgetisalong-rangeplanningtoolthatispreparedbeforethemaster考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆61（選題）WilsonCompanyusesacomprehensiveplanningandbudgetingsystem.TheproperorderforWilsontopreparecertainbudgetscheduleswouldbeA、Costofgoodssold,balancesheet, estatement,andstatementofcashflowsestatement,balancesheet,statementofcashflows,andcostofgoodsC、Statementofcashflows,costofgoodssold, estatement,andbalancesheet.D、Costofgoodssold, estatement,balancesheet,andstatementofcashflows.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThebalancesheetshouldnotprecedethe Answer(B)isincorrect. estatementcannotprecedecostofgoodssold.Answer(C)isincorrect.Thestatementofcashflowscannotprecedethecostofgoodssold.Thelatterisaninputoftheformer.Answer(D)isTheproformacostofgoodssoldmustbepreparedbeforetheproforma statementbecauseitisacomponentofthe estatement.Also,the mustbepreparedbeforetheproformabalancesheetbecausenet eisanecessarypartofpreparingthestockholders’equitysectionofthebalancesheet.Inturn,the statementandthebalancesheetarenecessaryforestimatingcashflows.Ifthestatementofcashflowsispreparedusingtheindirectmethod,balancesheetdata,e.g.,thechangesinaccountsreceivable,inventory,andaccountspayable,mustbeavailabletodeterminetheadjustmentsneededtoreconcilenet etonetcashflow.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆62（單選題）WhichoneofthefollowingmaybeconsideredanindependentiteminthepreparationofthemasterA、EndinginventoryB、CapitalinvestmentC、Pro eD、Proformastatementoffinancial展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isTheendinginventorybudgetisbasedonthecurrentproductionbudget.Answer(B)iscorrect.Thecapitalinvestmentbudgetmaybepreparedmorethanayearinadvance,unliketheotherelementsofthemasterbudget.Becauseofthelong-termcommitmentsthatmustbemadeforsometypesofcapitalinvestments,planningmustbedonefarinadvanceandisbasedonneedsinfutureyearsasopposedtothecurrentyear’sneeds.Answer(C)isTheproforma estatementisbasedonthesalesbudget,expensebudgets,andallotherelementsofthecurrentmasterbudget.Answer(D)isTheproformabalancesheetisbasedontheotherelementsofthecurrentmaster考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆（單選題）TheYummyDogBoneCompanyisanticipatingthatamajorrmightexperienceastrikethisyear.Becauseacontingencybudgetthatwouldanticipateadirectmaterialsbuildup,thetwomostsignificantitemsthatwillbeaffectedA、Productionvolumeanddirectmaterial.B、Salesandendinginventory.C、ProductionandcashD、Directmaterialsandcash展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThenatureoftheproductpreventsanincreaseinproductionvolumetoaugmentfinishedgoodsinventory.Answer(B)isSalesaredependentondemand,afactornotaffectedbythestrke.Salesmaydecrease,however,ifthecompanysuffersastockout.Furthermore,endingfinishedgoodsinventorycannotincreasebecauseofthenatureoftheproduct.Answer(C)isThenatureoftheproductpreventsanincreaseinproductionvolumetoaugmentfinishedgoodsinventory.Answer(D)isThemostsignificantitemsarethosethatwillvarybetweenthecontingencybudgetandtheregularbudget.Thecompanycannotincreaseitsfinishedgoodsinventory,butitcanincreaseitsinventoryofthedirectmaterialsprovidedbythe r.Thus,theitemsmostaffectedwillbedirectmaterialsandcash.Thecashbudgetwillbeaffectedbecauseoftheneedtopayfordirectmaterialspriortotheirusage.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆64（選題）Manycompaniesusecomprehensivebudgetinginplanningforthenextyear’sactivitiesWhenbothanoperatingbudgetandafinancialbudgetareprepared,whichoneofthefollowingiscorrectconcerningthefinancialbudget?IncludedintheFinancialBudgetCapitalPro-formaCashBudgetBalanceSheetBudgetA、YesNoB、NoYesNoC、YesYesYesD、NoNoNo展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isTheproformabalancesheetispartofthefinancialbudget.Answer(B)isincorrect.Thecapitalbudgetandcashbudgetarepartofthefinancialbudget.Answer(C)iscorrect.Inthefinancialbudget,theemphasisisonobtainingthefundsneededtopurchaseoperatingassets.Itcontainsthecapitalbudget,projectedcashdisbursementschedule,projectedcashcollectionschedule,cashbudget,proformabalancesheet,andproformastatementofcashflows.Answer(D)isAllthreeoftheseitemsarepartofthefinancial考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆65（單選題）ThestartingpointforcreatingamasterbudgetforaproprietarysecretarialschoolwouldA、Estimatingsalariesoftheinstructors.B、Forecastingenrollment.C、Preparingacapitalexpenditurebudget.D、Preparingthestudentrecruiting正確答案是展開答疑我要糾 收藏試題正確答案是您的答案是解 Answer(A)isInstructorsalarieswillbeaddressedinthedirectlaborbudget.Answer(B)iscorrect.Thesalesforecastdrivesalltheothercomponentsoftheoperatingbudget.Howmuchrevenuethefirmexpectstobringinaffectseveryotherdecision.Answer(C)isSincethecapitalbudgetspansmultiplebudgetperiods,itmustbepreparedoutsidetheoperatingbudgetcycleandoftenmustbeapprovedbytheboardofdirectors.Answer(D)isThestudentrecruitingbudgetispartofthemarketingbudget,whichispreparedneartheendoftheoperatingbudgetprocess.考Unit9Budgeting-Concepts,Methodologies,and考正確 筆 編輯筆6666（單選題）WhichofthefollowingisnormallyincludedinthefinancialbudgetofaA、Directmaterialsbudget.B、Sellingexpensebudget.C、Budgetedbalancesheet.D、Salesbudget.展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isThedirectmaterialsbudgetisincludedintheproductionbudget.Answer(B)isincorrect.Thesellingexpensebudgetisincludedintheoperatingbudget.Answer(C)iscorrect.Thefinancialbudgetnormallyincludesthecapitalbudget,thecashbudget,thebudgetedbalancesheet,andthebudgetedstatementofcashflows.Answer(D)isThesalesbudgetisincludedintheoperating考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆67（單選題）ThefinancialbudgetprocessA、Thecashbudget.C、Thebudgetedstatementofcashflows.D、Alloftheanswersarecorrect.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isAllofthelistedbudgetsareelementsofthefinancialbudgetprocess.Answer(B)isincorrect.Allofthelistedbudgetsareelementsofthefinancialbudgetprocess.Answer(C)isincorrect.Allofthelistedbudgetsareelementsofthefinancialbudgetprocess.Answer(D)iscorrect.Thefinancialbudgetnormallyincludesthecapitalbudget,thecashbudget,thebudgetedbalancesheet,andthebudgetedstatementofcashflows.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆68（單選題）ThefoundationofaprofitplanisB、SalesC、Costandexpensebudget.D、Productionplan.展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isAcapitalbudgetisonlyconcernedwithcapitalexpendituresandcannotbeprepareduntilitisknownwhethernewequipmentorfacilitieswillbeneededtoservicetheexpectedsalesforthe ingperiod.Answer(B)isThestartingpointfortheannualbudgetisthesalesforecast.Allotheraspectsofthebudget,includingproduction,costs,andinventorylevels,relyonprojectedsalesfigures.Answer(C)isincorrect.Thisaspectofthebudgetcannotbeprepareduntilsaleshavebeenestimated.Answer(D)isincorrect.Salesmustbeestimatedbeforeaproductionplancanbe考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆69（單選題）TheoperatingbudgetprocessusuallybeginswithB、BalanceB、BalanceeA、Financial展開答疑我要糾 收藏試題|收起解解Answer(A)isAfinancialbudgetcannotbeprepareduntilafterthesalesbudgethasbeenAnswer(B)isAbalancesheetcannotbeprepareduntilafterthesalesbudgethasbeencompleted.Answer(C)isincorrect.estatementcannotbeprepareduntilafterthesalesbudgethasbeenAnswer(D)isThestartingpointfortheannualbudgetisthesalesforecast.Allotheraspectsofthebudget,includingproduction,costs,andinventorylevels,relyonprojectedsalesfigures.考Unit9Budgeting-Concepts,Methodologies,and正確 筆70（單選題）AdamsManufacturingIncproducesfarmtractors.Thedetailsofitsbudgetedcostofgoodsmanufacturedscheduleshouldcomefromwhichofthefollowingschedules?D、SalesA、CostofgoodssoldplusorminusthechangeplannedinfinishedB、Directmaterialsused,directlabor,manufacturingoverhead,andwork-in-C、Purchasesdirectlabormanufacturingoverheadfinishedgoodsandwork-in-process.D、Purchases,rawmaterial,work-in-process,andfinishedgoods.展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isCostofgoodssoldequalsthecostofgoodsmanufacturedadjustedforthechangeinfinishedgoods.Also,finishedgoodsarenotapartofthecostofgoodsmanufacturedAnswer(B)isCostofgoodsmanufacturedequalsallmanufacturingcostsincurredduringtheperiod,plusbeginningwork-in-processinventory,minusendingwork-in-processinventory.Thecostofgoodsmanufacturedschedulethereforeincludesdirectmaterials,directlabor,factoryoverhead,andchangesinwork-in-processinventories.Answer(C)isPurchasesisacomponentoftherawmaterialsbudget,notthecostofgoodssoldschedule,andfinishedgoodsarenotincludedinCGM.Answer(D)isCGMincludesdirectmaterialsused,notpurchasesorfinished考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆71（單選題）Indeveloacomprehensivebudgetforamanufacturingcompany,whichoneofthefollowingitemsshouldbedonefirst?A、DevelopmentofA、DevelopmentofasalesB、Determinationofmanufacturingcapacity.C、Developmentofthecapitalbudget.D、Determinationoftheadvertising展開答疑我要糾 收藏試題|收起解正確答案是：A解Answer(A)isThestartingpointfortheannualbudgetisthesalesforecast.Allotheraspectsofthebudget,includingproduction,costs,andinventorylevels,relyonprojectedsalesfigures.Answer(B)isincorrect.Thelevelofmanufacturing(production)capacityisfixedintheshortrun.Inthelongrun,itmaybeadjustedinaccordancewithprojectedsales.Answer(C)isAcapitalbudgetcannotbepreparedwithoutasalesplan.Answer(D)isincorrect.Expensebudgetsarenotprepareduntilthelevelofoperatingactivityis考Unit9Budgeting-Concepts,Methodologies,and正確 筆tybudgetto72（）Whenbudgeting,theitemstobeconsideredbyamanufacturingfirmingoingfromaproductionbudgetwouldbeA、Expectedchangeinthetyofwork-in-processB、Expectedchangeinthetyoffinishedgoodsandwork-in-processinventories.C、Expectedchangeintheyoffinishedgoodsandrawmaterialinventories.D、Expectedchangeintheavailabilityofrawmaterialwithoutregardtoinventory展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isFinishedgoodsinventoriescannotbeignored.Answer(B)iscorrect.Productiontiesarenotidenticaltosalesbecauseofchangesininventorylevels.Bothfinishedgoodsandwork-in-processinventoriesmaychangeduringaperiod,thusnecessitatinganysisofbothinventorylevelsbeforetheproductionbudgetcanbeset.Answer(C)isincorrect.Work-in-processinventoryshouldbeconsidered.Answer(D)isincorrect.Existinginventoriesdetermineproduction考考Unit9Budgeting-Concepts,Methodologies,and正確 筆編輯筆73（單選題）WhichoneofthefollowingscheduleswouldbethelastitemtobepreparedinthenormalbudgetpreparationB、Cashbudget.C、CostofgoodssoldD、Manufacturingoverhead展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isAdirectlaborbudgetmustbepreparedbeforethecashbudget.Answer(B)iscorrect.Thebudgetprocessbeginswiththesalesbudget,proceedstotheproductionandexpensebudgets,andeventuallythecashbudget.Thecashbudgetcannotbeprepareduntiltheendoftheprocessbecauseallotherbudgetsprovideinputstothecashbudget.Answer(C)isincorrect.Acostofgoodssoldbudgetmustbepreparedbeforethecashbudget.Answer(D)isincorrect.Amanufacturingoverheadbudgetmustbepreparedbeforethecash考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆74（單選題）AfterthegoalsofthecompanyhavebeenestablishedandcommunicatedthenextstepintheplanningprocessdevelopmentA、ProductionB、DirectmaterialsC、Sellingandadministrativebudget.D、Salesbudget.展開答疑我要糾正確答案是：D您的答案是解 Answer(A)isTheproductionbudgetdependsonthesalesbudget.Answer(B)isincorrect.Thedirectmaterialsbudgetdependsontheproduction收藏試|收起解Answer(C)isSellingandadministrativecostsaredependentonprojectedsales.Answer(D)iscorrect.Thesalesbudgetisthefirststepintheoperatingbudgetprocessbecauseitisneededtopreparealloftheotherbudgets.Forexample,theproductionbudgetcannotbeprepareduntilthesalesdepartmenthasdeterminedhowmanyunitsareneeded.考點Unit9BudgetingConcepts,Methodologies,and正確率筆 編輯筆75（單選題）TheproductionbudgetprocessusuallybeginswithA、DirectlaborB、DirectmaterialsD、Salesbudget.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThedirectlaborbudgetcannotbeprepareduntilafterunitproductionfigureshavebeenAnswer(B)isThedirectmaterialsbudgetcannotbeprepareduntilaftertheunitproductionfigureshavebeencompiled.Answer(C)isThemanufacturingoverheadbudgetcannotbeprepareduntilaftertheunitproductionfigureshavebeencompiled.Answer(D)isNeitheramasterbudgetnoraproductionbudgetcanbeprepareduntilafterthesalesbudgethasbeencompleted.Onceafirmknowsitsexpectedsales,productioncanbeestimated.Theproductionbudgetisbasedonassumptionsappearinginthesalesbudget;thus,thesalesbudgetisthefirststepinthepreparationofaproductionbudget.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆76（單選題）Individualbudgetschedulesarepreparedtodevelopanannualcomprehensiveormasterbudget.ThebudgetschedulethatwouldprovidethenecessaryinputdataforthedirectlaborbudgetwouldbetheB、RawmaterialspurchasesC、Scheduleofcashreceiptsanddisbursements.D、Productionbudget.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isThesalesforecastisinsufficientforcompletionofthedirectlaborbudget.Answer(B)isincorrect.Therawmaterialpurchasesbudgetisnotneededtoprepareadirectlaborbudget.Answer(C)isincorrect.Thescheduleofcashreceiptsanddisbursementscannotbeprepareduntilafterthedirectlaborbudgethasbeencompleted.Answer(D)isOncetheproductionbudgethasbeencompleted,thenextstepistopreparethedirectlabor,rawmaterial,andoverheadbudgets.Thus,theproductionbudgetprovidesthedataforthecompletionofthedirectlaborbudget.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆77（單選題）WhichoneofthefollowingitemsshouldbedonefirstwhendeveloacomprehensivebudgetforamanufacturingA、Determinationoftheadvertisingbudget.B、Developmentofasalesbudget.C、DevelopmentofthecapitalD、Preparationofapro e正確答案是展開答疑我要糾 收藏試題正確答案是您的答案是解 Answer(A)isTheamountofadvertisingcostdependsonthedesiredlevelofsales.Answer(B)iscorrect.Thesalesbudgetisthefirsttobepreparedbecauseallotherelementsofacomprehensivebudgetdependonprojectedsales.Forexample,theproductionbudgetisbasedonanestimateofunitsalesanddesiredinventorylevels.Thus,salesvolumeaffectspurchasinglevels,operatingexpenses,andcashflow.Answer(C)isExpendituresforproductivecapacityareafunctionoflong-termestimatesofdemandforthefirm’sproducts.Answer(D)isPreparationofaproforma estatementisoneofthefinalstepsinthebudgetaryprocess.Itcannotbeprepareduntilafterallsales,production,andexpensebudgetsare考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆7878（單選題）TherearevariousbudgetswithinthemasterbudgetcycleOneofthesebudgetsistheproductionbudgetWhichoneofthefollowingbestdescribestheproductionbudget?A、Itsummarizesalldiscretionarycosts.Btincludesrequireddirectlaborhours.C、ItincludesrequiredmaterialD、Itiscalculatedfromthedesiredendinginventoryandthesales展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isAproductionbudgetisusuallypreparedintermsofunitsofoutputratherthancosts.Answer(B)isincorrect.Thedirectlaborbudgetispreparedaftertheproductionbudget.Answer(C)isincorrect.Thematerialspurchasesbudgetispreparedaftertheproductionbudget.Answer(D)iscorrect.Aproductionbudgetisbasedonsalesforecasts,inunits,withadjustmentsforbeginningandendinginventories.Itisusedtoplanwhenitemswillbeproduced.Aftertheproductionbudgethasbeencompleted,itisusedtopreparematerialspurchases,directlabor,andfactoryoverheadbudgets.考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆79（單選題）ThebudgetthatisusuallythemostdifficulttoforecastisA、Productionbudget.B、Expensebudget.C、Salesbudget.D、Manufacturingoverhead正確答案是：C您的答案是解 Answer(A)is展開答我要糾收藏試|收起解Theproductionbudgetisbasedonthesalesbudget.Answer(B)isincorrect.Expensebudgetsarebasedonsalesandproductionbudgets.Answer(C)iscorrect.Followingthepreparationofthesalesbudget,allotherbudgetsarepreparedbasedontheassumptionsusedinthesalesbudget.Forthisreason,thesalesbudgetisthemostdifficulttopreparebecausetherearenointernalfigurestouseasaguide.Salesarebasedonthedesiresofconsumersandthecurrentbusinessclimate.Answer(D)isThemanufacturingoverheadbudgetisbasedontheproduction考 Unit9Budgeting-Concepts,Methodologies,and正確 筆 編輯筆80（單選題）Whensalesvolumeisseasonalinnature,certainitemsinthebudgetmustbecoordinated.ThethreemostsignificantitemstocoordinateinbudgetingseasonalsalesvolumeareA、Directlaborhourswork-in-processinventoryandsalesvolume.B、ProductionvolumefinishedgoodsinventoryandsalesC、Rawmaterialinventorydirectlaborhoursandmanufacturingoverheadcosts.D、Rawmaterialinventory,work-in-processinventory,andproductionvolume.展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isDirectlaborandwork-in-processarelessdirectlysignificanttothedesiredcoordination.Answer(B)iscorrect.Themostimportantitemsthatneedtobecoordinatedinaseasonalbusinessaresalesvolumeandproduction.Thesalesbudgetisthebasisforotherbudgets.Thesalesprojectiondetermineshowmuchneedstobepurchasedandproduced.Inturn,projectedsalesandproduction(orpurchases)mustbecoordinatedwithexisting tiesonhand(inventory)andwithamountstobeheldinthefuture.Ifamanufacturerfacessharpvariationsindemand,thiscoordination esespeciallycrucial.Answer(C)isDirectlabor,rawmaterials,andoverheadarelessdirectlysignificanttothedesiredAnswer(D)isRawmaterialsandwork-in-processarelessdirectlysignificanttothedesired考 Unit9Budgeting-Concepts,Methodologies,and正確正確筆 編輯筆8181（單選題） ilianComputerCompanyusesacomprehensivebudgetingsysteminplanningitsannualoperations.Whichofthefollowingbestdescribestheinformationneededtodeterminethebudgetedcostofcircuitboardstobepurchasedforusebuildingitslaptopcomputer?Assumeonecircuitboardisusedineach A、Beginwithbudgetedlaptopsalesinunits,addthedesiredendinginventoryofcircuitboards,deducttheexpectedbeginninginventoryofcircuitboardsandmultiplytheresultingamountbythebudgetedpurchasecostpercircuitboard.B、Beginwithbudgetedlaptopsalesinunits,deductthedesiredendinginventoryofcircuitboardsaddtheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythepurchasecostpercircuitboard.C、Beginwithbudgetedlaptopproductioninunitsdeductthedesiredendinginventoryofcircuitboardsaddtheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythepurchasecostpercircuitboard.D、Beginwithbudgetedlaptoppr