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Section A: Budget Preparation A 部分：预算编制
1. Suboptimal decision making is not likely to occur when在下列哪一种情况下，作出次优决策的事很可能不会出现？
a. there is little congruence among the overall organization goals, the subunit goals, and theindividual goals of decision makers.组织的总体目标、子单位目标以及决策制定者个人的目标之间，缺乏一致性
b. goals and standards of performance are set by the top-management.目标和业绩考核标准均由 高管理当局制定
c. guidance is given to subunit managers about how standards and goals affect them.关于考核标准和组织目标对子单位有何影响的的指导性意见，都要提交给各子单位的经理人员
d. the subunits in the organization compete with each other for the same input factors or for the same customers.一个组织的各子单位之间，就同样的投入要素或者同样的客户群体进行竞争
2. All of the following statements concerning standard costs are correct except that 关于标准成本的阐述，下列哪一项是错误的？a. time and motion studies are often used to determine standard costs.在制定标准成本过程中，往往要进行时间和动作研究
b. standard costs are usually set for one year.设定的标准成本的适用期间一般为一年
c. standard costs can be used in costing inventory accounts.标准成本可以用在计算存货成本的账户中
d. standard costs are usually stated in total, while budgeted costs are usually stated on a per-unit basis.标准成本一般以总额列示，而预算的成本一般以单位（金额）为基础
3. One approach for developing standard costs incorporates communication, bargaining, and interaction among product line managers; the immediate supervisors for whom the standards are being developed; and the accountants and engineers before the standards are accepted by top management. This approach would best be characterized as a(n)有一种制定标准成本的方法：在这种方法下，在标准被 高管理当局接受之前，生产线管理人员，直接主管（标准是为他/她们而定的），会计师们和工程师们都参与到互动沟通、讨价还价和互动行为中来。下列哪一项能 好的刻画此方法？
a. imposed approach.强制执行法
b. centralized top-down approach.集权化的自上而下法
c. engineering approach.工程法
d. team development approach.集体制定法
4. When compared with ideal standards, practical standards 与理想的标准相比，现实的标准
a. produce lower per-unit product costs.能使得每单位产品成本更低
b. result in a less desirable basis for the development of budgets.致使预算制定的基础不能令人满意
c. incorporate very generous allowances for spoilage and worker inefficiencies.为员工的无效率工作和机器设备的毁损提取了充足的准备金
d. serve as a better motivating target for manufacturing personnel.可以更好的激励生产制造人员完成目标
5. Diana Stinson, Cherry Valley Inc.’s factory manager, had lost her patience. Six months ago, she had appointed a team from the production and service departments to finalize the allocation of costs and setting of standard costs. They were still feuding, and so she had hired Brennan and Rose, a large consulting firm, to resolve the matter. All of the following are potential consequences of having the standards set by Brennan and Rose except that Cherry Valley 公司的经理 Diana Stinson 已经失去耐性。六个月前她从生产部和服务部抽调人员组成一个小组去完成成本分配和制定标准成本的工作。但是这个小组成员还在吵来吵去，因此她雇了一家大型咨询公司 Brennan and Rose 去解决此问题。 以下各项都是由咨询公司制定标准成本可能发生的一些后果。但有一项不是，这一项不可能发生的后果是：
a. Brennan and Rose may not fully understand Cherry Valley’s manufacturing process, resulting insuboptimal performance.咨询公司可能不会充分的理解 Cherry 公司的制造流程，结果导致欠优的业绩
b. employees could react negatively since they did not participate in setting the standards.鉴于职工没有参与标准的制定 ，他们可能对此抱消极对待的态度
c. there could be dissatisfaction if the standards contain costs which are not controllable by the unit held responsible.如果标准里面包括了一些部门的不可控成本，这样会引起不满
d. the standards may appear to lack management support.这样制订的标准，看上去似乎缺乏管理层支持
答案：1、C 2、D 3、D 4、D 5、D
