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[已刪除]102 年 - 成會#13921 

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1.【已刪除】47. Budgeting is used to help companies
(A)plan to better satisfy customers.
(B)anticipate potential problems.
(C)focus on opportunities.
(D)do all of the above.
2.【已刪除】48. A master budget
(A)includes only financial aspects of a plan and excludes nonfinancial aspects.
(B)is an aid to coordinating what needs to be done to implement a plan.
(C)includes broad expectations and visionary results.
(D)should not be altered after it has been agreed upon.
3.【已刪除】49. Operating decisions PRIMARILY deal with
(A)the use of scarce resources.
(B)how to obtain funds to acquire resources.
(C)acquiring equipment and buildings.
(D)satisfying stockholders.
4.【已刪除】50. Financing decisions PRIMARILY deal with
(A)the use of scarce resources.
(B)how to obtain funds to acquire resources.
(C)acquiring equipment and buildings.
(D)preparing financial statements for stockholders.
5.【已刪除】51. Budgeting provides all of the following EXCEPT
(A)a means to communicate the organization's short-term goals to its members.
(B)support for the management functions of planning and coordination.
(C)a means to anticipate problems.
(D)an ethical framework for decision making.
6.【已刪除】52. If initial budgets prove unacceptable, planners achieve the MOST benefit from
(A)planning again in light of feedback and current conditions.
(B)deciding not to budget this year.
(C)accepting an unbalanced budget.
(D)using last year’s budget.
7.【已刪除】53. Operating budgets and financial budgets
(A)combined form the master budget.
(B)are prepared before the master budget.
(C)are prepared after the master budget.
(D)have nothing to do with the master budget.
8.【已刪除】54. A good budgeting system forces managers to examine the business as they plan, so they can
(A)detect inaccurate historical records.
(B)set specific expectations against which actual results can be compared.
(C)complete the budgeting task on time.
(D)get promoted for doing a good job.
9.【已刪除】55. A budget should/can do all of the following EXCEPT
(A)be prepared by managers from different functional areas working independently of each other.
(B)be adjusted if new opportunities become available during the year.
(C)help management allocate limited resources.
(D)become the performance standard against which firms can compare the actual results.
10.【已刪除】56. A limitation of comparing a company’s performance against actual results of last year is that
(A)it includes adjustments for future conditions.
(B)feedback is no longer a possibility.
(C)past results can contain inefficiencies of the past year.
(D)the budgeting time period is set at one year.
11.【已刪除】57. Challenging budgets tend to
(A)decrease line-management participation in attaining corporate goals.
(B)increase failure.
(C)increase anxiety without motivation.
(D)motivate improved performance.
12.【已刪除】58. A company’s actual performance should be compared against budgeted amounts for the same accounting period so that
(A)adjustments for future conditions can be included.
(B)limited feedback is possible.
(C)inefficiencies of the past year can be included.
(D)a rolling budget can be implemented.
13.【已刪除】59. It is advantageous to coordinate budgets with
(A)suppliers.
(B)customers.
(C)the marketing and production departments.
(D)all of the above.
14.【已刪除】60. A budget can help implement
(A)strategic planning.
(B)long-run planning.
(C)short-run planning.
(D)all of the above.
15.【已刪除】61. To gain the benefits of budgeting __________ must understand and support the budget.
(A)management at all levels
(B)customers
(C)suppliers
(D)all of the above
16.【已刪除】62. Participation of line managers in the budgeting process helps to create
(A)greater commitment.
(B)greater anxiety.
(C)better judgment.
(D)better past performance.
17.【已刪除】63. Line managers who feel that top management does not believe in the budget are MOST likely to
(A)pick up the slack and participate in the budgeting process.
(B)be motivated by the budget.
(C)spend little time on the budgeting process.
(D)convert the budget to a shorter more reasonable time period.
18.【已刪除】64. The time coverage of a budget should be
(A)one year.
(B)guided by the purpose of the budget.
(C)cover design through manufacture and sale of the product.
(D)shorter rather than longer.
19.【已刪除】65. Rolling budgets help management to
(A)better review the past calendar year.
(B)deal with a 5-year time frame.
(C)focus on the upcoming budget period.
(D)rigidly administer the budget.
20.【已刪除】66. Budgets should
(A)be flexible.
(B)be administered rigidly.
(C)be developed for short periods of time.
(D)include only variable costs.
21.【已刪除】67. Operating budgets include all EXCEPT
(A)the revenues budget.
(B)the budgeted income statement.
(C)the administrative costs budget.
(D)the budgeted balance sheet.
22.【已刪除】68. Operating budgets include the
(A)budgeted balance sheet.
(B)budgeted income statement.
(C)capital expenditures budget.
(D)budgeted statement of cash flows.
23.【已刪除】69. The operating budget process generally concludes with the preparation of the
(A)production budget.
(B)distribution budget.
(C)research and development budget.
(D)budgeted income statement.
24.【已刪除】70. Financial budgets include the
(A)capital expenditures budget.
(B)production budget.
(C)marketing costs budget.
(D)administrative costs budget.
25.【已刪除】71. __________ includes a budgeted statement of cash flows and a budgeted balance sheet.
(A)An annual report
(B)The financial budget
(C)The operating budget
(D)The capital expenditures budget
26.【已刪除】72. The order to follow when preparing the operating budget is
(A)revenues budget, production budget, and direct manufacturing labor costs budget.
(B)costs of goods sold budget, production budget, and cash budget.
(C)revenues budget, manufacturing overhead costs budget, and production budget.
(D)cash expenditures budget, revenues budget, and production budget.
27.【已刪除】73. In which order are the following developed? First to last: A = Production budget B = Direct materials costs budget C = Budgeted income statement D = Revenues budget
(A)A, B, D, C
(B)D, A, B, C
(C)D, C, A, B
(D)C, A, B, D
28.【已刪除】74. The budgeting process is MOST strongly influenced by
(A)the capital budget.
(B)the budgeted statement of cash flows.
(C)the sales forecast.
(D)the production budget.
29.【已刪除】75. __________ is the usual starting point for budgeting.
(A)The revenues budget
(B)Net income
(C)The production budget
(D)The cash budget
30.【已刪除】76. The sales forecast should be PRIMARILY based on
(A)statistical analysis.
(B)input from sales managers and sales representatives.
(C)production capacity.
(D)input from the board of directors.
31.【已刪除】77. The sales forecast is influenced by
(A)advertising and sales promotions.
(B)competition.
(C)general economic conditions.
(D)all of the above.
32.【已刪除】78. A sales forecast is
(A)often the outcome of elaborate information gathering and discussions among sales managers.
(B)developed primarily to prepare next year’s marketing campaign.
(C)solely based on sales of the previous year.
(D)a summary of product costs that influence pricing decisions.
33.【已刪除】79. The revenues budget identifies
(A)expected cash flows for each product.
(B)actual sales from last year for each product.
(C)the expected level of sales for the company.
(D)the variance of sales from actual for each product.
34.【已刪除】80. The number of units in the sales budget and the production budget may differ because of a change in
(A)finished goods inventory levels.
(B)overhead charges.
(C)direct material inventory levels.
(D)sales returns and allowances.
35.【已刪除】81. Production is primarily based on
(A)projected inventory levels.
(B)the revenues budget.
(C)the administrative costs budget.
(D)the capital expenditures budget.
36.【已刪除】82. Budgeted production depends on
(A)the direct materials usage budget and direct material purchases budget.
(B)the direct manufacturing labor budget.
(C)budgeted sales and expected changes in inventory levels.
(D)the manufacturing overhead costs budget.
37.【已刪除】83. The direct materials usage budget is based on
(A)the units to be produced during a period.
(B)budgeted sales dollars.
(C)the predetermined factory overhead rate.
(D)the amount of labor-hours worked.
38.【已刪除】84. Direct material purchases equal
(A)production needs.
(B)production needs plus target ending inventories.
(C)production needs plus beginning inventories.
(D)production needs plus target ending inventories less beginning inventories.
39.【已刪除】85. Individual budgeted amounts included in the manufacturing overhead costs budget are based on input from
(A)operating personnel.
(B)costs incurred in prior years.
(C)cost changes expected in the future.
(D)all of the above.
40.【已刪除】86. The manufacturing overhead costs budget includes budgeted amounts for
(A)direct materials.
(B)direct manufacturing labor.
(C)indirect manufacturing labor.
(D)all of the above.
41.【已刪除】87. Budgeted manufacturing overhead costs include all types of factory expenses EXCEPT
(A)fixed items such as depreciation of manufacturing machinery.
(B)variable items such as plant supplies.
(C)indirect labor such as the salary of the plant supervisor.
(D)direct labor and direct materials.
42.【已刪除】88. Schultz Company expects to manufacture and sell 30,000 baskets in 20x4 for $6 each. There are 3,000 baskets in beginning finished goods inventory with target ending inventory of 4,000 baskets. The company keeps no work-in-process inventory. What amount of sales revenue will be reported on the 20x4 budgeted income statement?
(A)$174,000
(B)$180,000
(C)$186,000
(D)$204,000
43.【已刪除】89. DeArmond Corporation has budgeted sales of 18,000 units, target ending finished goods inventory of 3,000 units, and beginning finished goods inventory of 900 units. How many units should be produced next year?
(A)21,900 units
(B)20,100 units
(C)15,900 units
(D)18,000 units
44.【已刪除】90. For next year, Galliart, Inc., has budgeted sales of 60,000 units, target ending finished goods inventory of 3,000 units, and beginning finished goods inventory of 1,800 units. All other inventories are zero. How many units should be produced next year?
(A)58,800 units
(B)60,000 units
(C)61,200 units
(D)64,800 units
45.【已刪除】91. Wilgers Company has budgeted sales volume of 30,000 units and budgeted production of 27,000 units. 5,000 units are in beginning finished goods inventory. How many units are targeted for ending finished goods inventory?
(A)5,000 units
(B)8,000 units
(C)3,000 units
(D)2,000 units