每天进步一点，向成功迈进一点，中博诚通CMA习题板块时间到啦~小伙伴儿们一起来做题吧!
Section A: Budget Preparation A 部分：预算编制
1. Pavilion Inc. has implemented a budget process that begins with the analysis of current practices to find improvements and determine changes needed to attain improvements. Then budgets are based on the improved practices or procedures resulting in budget figures that are lower than the previous period. The firm expects to be able to manufacture its product or render its service at a lower cost. The decrease in the budget amounts are the consequence of doing the same activity more efficiently and with higher quality and is not the result of arbitrary cuts. The budget process described is referred to asPavilion 公司采用一种预算编制流程，它从分析当前的实际着手寻找改进空间，从而决定为了达成改进所需要做出的变革。然后以改进的业务或者流程为基础编制预算，从而使得预算数字低于前期。公司想以更低的成本制造产品和提供服务。预算数字的减少是因为作业效率和质量提高的结果，而不是因为主观上随意削减。上述的这种预算流程被称为
a. activity-based budgeting. 作业预算
b. kaizen budgeting. 持续改进预算
c. standard cost budgeting. 标准成本预算
d. zero-based budgeting. 零基预算
2. A budgeting approach that requires a manager to justify the entire budget for each budget period is known as
有一种预算方法要求经理去证实每一期预算总体情况的合理性。这种预算是：
a. performance budgeting.业绩预算
b. program budgeting.项目预算
c. zero-base budgeting.零基预算
d. incremental budgeting.增量预算
3. Kaizen budgeting is a budgeting approach that持续改进（Kaizen）预算：
a. focuses on the costs of activities necessary to produce and sell products and services.把注意力集中在那些生产和销售产品和服务所必需的作业的成本
b. adjusts costs to the actual level of output achieved or expected to be achieved during the budget period.按照预算期间实际完成或期望完成的产出水平来调整成本
c. projects costs on the basis of future improvements rather than current practices and methods.以未来改进为基础、而不是以当前的实践和做法为基础，对成本作出预测
d. projects expenses from the ground up, as though the budget were being prepared for the first time. 对费用重新作出预测，就好像第一次制定此项预算
4. The type of budget system that projects costs based on future improvements rather than current practices and methods is called 以未来的改进、而不是以当前的实践和做法为基础对成本作出预测的这种预算方法叫：
a. zero-based budgeting.零基预算
b. Kaizen budgeting.持续改进（Kaizen）预算
c. flexible budgeting.弹性预算
d. activity-based budgeting.作业预算[The correct answer should be ‘b’ rather than ‘c’. Please check with the editor.—jl]
5. What would be the correct chronological order of preparation for the following budgets? 下列各项预算：
I. Cost of goods sold budget.产品销售成本预算 II. Production budget.生产预算III. Purchases budget.采购预算 IV. Administrative budget.行政管理费预算如按编制的时间先后排列，正确的顺序应该是：a. I, II, III, IV.
b. III, II, IV, I.
c. IV, II, III, I.
d. II, III, I, IV.
答案：1、B 2、C 3、C 4、B 5、D
