18财管练习03
第三章预算管理概述、预算的编制方法
一、单项选择题
1、增量预算编制方法的缺陷是（）。
A、可比性弱
B、工作量很大
C、有利于促使各基层单位精打细算
D、可能导致无效费用开支项目无法得到有效控制
2、下列各项中，对企业预算管理工作负总责的组织是（）。
A、财务部
B、董事会
C、监事会
D、股东会
3、某企业上年销售10万件产品，对应的制造费用是50万，今年预计销量增加到12万件，仍然把制造费用预算划为50万，由此看出该企业采用的预算编制方法是（）。
A、固定预算
B、弹性预算
C、增量预算
D、零基预算
4、在成本性态分析的基础上，依据业务量、成本和利润之间的联动关系，按照预算期内可能的一系列业务量水平编制系列预算的方法是指（）。
A、固定预算
B、弹性预算
C、增量预算
D、滚动预算
5、甲企业主营业务是玩具制造，近期销售部门提出了一个庞大的销售计划，但是通过全面预算的综合平衡后，生产部门并没有那么大的生产能力，继而继续商讨最佳方案，这体现了预算管理的（）。
A、引导、控制经济活动
B、实现企业内部各个部门的协调
C、作为业绩考核的标准
D、以最有效的方式实现预定目标的功能
6、下列各项中，属于业务预算的是（）。
A、直接材料预算
B、资本支出预算
C、现金预算
D、预计利润表
7、下列各预算中，属于不经常发生的、一次性的重要决策预算的是（）。
A、单位生产成本预算
B、资本支出预算
C、现金预算
D、预计资产负债表
8、对各预算执行单位上报的财务预算方案进行审查、汇总，提出综合平衡的建议的部门是（）。
A、企业董事会
B、企业经理办公会
C、企业预算委员会
D、企业财务管理部门
9、下列关于零基预算的描述中，不正确的是（）。
A、可能导致无效费用开支
B、不受现有项目的限制
C、能够调动各方面节约费用的积极性
D、有利于促使各基层单位精打细算，合理使用资金
10、运用零基预算法编制预算，需要按照费用项目的轻重缓急分析的费用项目是（）。
A、可避免费用
B、不可避免费用
C、可延缓费用
D、不可延缓费用
11、在编制预算时，以不变的会计期间作为预算期的编制预算的方法是（）。
A、零基预算法
B、定期预算法
C、固定预算法
D、永续预算法
12、企业按弹性预算方法编制费用预算，预算直接人工工时为5万小时，变动成本为50万元，固定成本为30万元，总成本费用为80万元；如果预算直接人工工时达到7万小时，则总成本费用为（）万元。
A、80
B、70
C、100
D、110
二、多项选择题
1、下列关于增量预算和零基预算的描述正确的有（）。
A、增量预算是以基期成本费用水平为基础编制的预算
B、零基预算在编制费用预算时，不考虑以往会计期间发生的费用项目或费用数额
C、零基预算可能导致无效费用开支项目无法得到有效控制
D、增量预算不受现有费用项目的限制
2、预算委员会的职责包括（）。
A、审议、平衡预算方案
B、对企业预算的管理工作负总责
C、制定预算管理的具体措施和办法
D、督促企业完成预算目标
3、以下有关弹性预算法中的列表法的表述中，正确的有（）。
A、不管实际业务量是大少，不必经过计算即可找到与业务量相近的预算成本
B、混合成本中的阶梯成本和曲线成本可按其性态计算填列，不必修正
C、比较简单
D、可比性和适应性强
4、在编制弹性预算时，业务量可以有（）。
A、生产量
B、机器工时
C、材料消耗量
D、销售量
5、预算的作用包括（）。
A、预算可以作为业绩考核的标准
B、预算可以实现企业内部各个部门之间的协调
C、预算可以减少企业各项支出
D、预算通过引导和控制经济活动，使企业经营达到预期目标
6、关于编制预算的方法，下列对应关系正确的有（）。
A、固定预算方法和弹性预算方法
B、定期预算方法与滚动预算方法
C、静态预算方法和连续预算方法
D、增量预算方法和零基预算方法
三、判断题
1、各种预算是一个有机联系的整体。一般将由销售预算、生产预算、专门决策预算和财务预算组成的预算体系，称为全面预算体系。（）
2、编制预算的目的是促成企业以最经济有效的方式实现预定目标，可以只是定性不具体的规划。（）
3、预算作为一种数量化的详细计划，它是对未来活动的细致、周密安排，数量化和可执行性是预算最主要的特征。（）
4、财务预算能够综合反映各项业务预算和各项专门决策预算，因此称为总预算。（）
5、各预算执行单位按照企业预算委员会下达的预算目标和政策，结合自身特点以及预测的执行条件，提出详细的本单位预算方案，上报企业预算委员会。（）
6、企业在编制零基预算时，需要以现有费用项目为依据，但不以现有的费用水平为基础。（）
7、为了克服定期预算的缺点，保持预算的连续性和完整性，可采用弹性预算的方法。（）
8、由于能够使预算期间与会计期间相对应，定期预算有利于企业长远打算，有利于企业长期稳定发展。（）
9、在公式y＝a＋bx中，x可以表示销售量、生产量等，但是不能表示为直接人工工时。（）
四、计算分析题
1、某企业编制的2013年8月份的制造费用预算如下（单位：元）
<1> 、填列下表中用字母表示的项目（不写计算过程）；
<2> 、如果8月份的实际业务量为500小时，计算：①变动总成本预算数；②固定总成本预算数；③混合总成本预算数；④制造费用预算数。
答案部分
一、单项选择题
1、【正确答案】D
【答案解析】增量预算编制方法的缺陷是可能导致无效费用开支项目无法得到有效控制，因为不加分析地保留或接受原有的成本费用项目，可能使原来不合理的费用继续开支而得不到控制，形成不必要开支合理化，造成预算上的浪费。
【该题针对“增量预算法”知识点进行考核】
2、【正确答案】B
【答案解析】预算工作的组织包括决策层、管理层、执行层和考核层。企业董事会或类似机构应当对企业预算的管理工作负总责。【该题针对“预算工作的组织”知识点进行考核】
3、【正确答案】A
【答案解析】固定预算又称静态预算，根据预算期内正常的某一既定业务量水平为基础编制的，是不随业务量的变化做调整的预算。【该题针对“固定预算法”知识点进行考核】
4、【正确答案】B
【答案解析】弹性预算法是在成本性态分析的基础上，依据业务量、成本和利润之间的联动关系，按照预算期内可能的一系列业务量水平编制系列预算的方法。
【该题针对“弹性预算法”知识点进行考核】
5、【正确答案】B
【答案解析】预算可以实现企业内部各个部门之间的协调。通过各部门预算的综合平衡，能促使各部门管理人员清楚地了解本部门在全局中的地位和作用，尽可能的做好部门之间的协调工作。
【该题针对“预算的作用”知识点进行考核】
6、【正确答案】A
【答案解析】业务预算也称经营预算，是指与企业日常经营活动直接相关的经营业务的各种预算。它主要包括销售预算、生产预算、直接材料预算、直接人工预算、制造费用预算、产品成本预算、销售费用预算和管理费用预算等。
【该题针对“预算的分类”知识点进行考核】
7、【正确答案】B
【答案解析】专门决策预算是指不经常发生的、一次性的重要决策预算，资本支出预算属于专门决策预算。选项A属于业务预算，选项C、D属于财务预算。
【该题针对“预算的分类”知识点进行考核】
8、【正确答案】D
【答案解析】企业财务管理部门对各预算执行单位上报的财务预算方案进行审查、汇总，提出综合平衡的建议。
【该题针对“预算的编制程序”知识点进行考核】
9、【正确答案】A
【答案解析】零基预算不受现有项目的限制，所以不易导致无效费用开支，能够调动各方面节约费用的积极性，有利于促使各基层单位精打细算，合理使用资金。所以只有A选项不正确。
【该题针对“零基预算法”知识点进行考核】
10、【正确答案】C
【答案解析】运用零基预算法编制预算时，应根据预算期内可供支配的资金数额在各费用之间进行分配。应优先安排不可延缓费用项目的支出。然后，再根据需要，按照费用项目的轻重缓急确定可延缓项目的开支。
【该题针对“零基预算法”知识点进行考核】
11、【正确答案】B
【答案解析】定期预算法是指在编制预算时，以不变的会计期间作为预算期的一种编制预算的方法。
【该题针对“定期预算法”知识点进行考核】
12、【正确答案】C
【答案解析】单位变动成本＝50/5＝10（元/小时），如果直接人工工时为7万小时，则预算总成本费用＝30＋10×7＝100（万元）。【该题针对“弹性预算法——公式法”知识点进行考核】
二、多项选择题
1、【正确答案】AB
【答案解析】增量预算是以基期成本费用水平为基础编制的预算，可能导致无效费用开支项目无法得到有效控制。所以答案A正确，C不正确。零基预算在编制费用预算时，不考虑以往会计期间发生的费用项目或费用数额，所以不受现有费用项目的限制。所以答案B 正确，D不正确。【该题针对“增量预算法”知识点进行考核】
2、【正确答案】ACD
【答案解析】预算委员会或财务管理部门主要拟订预算的目标、政策，制定预算管理的具体措施和办法，审议、平衡预算方案，组织下达预算，协调解决预算编制和执行中的问题，组织审计、考核预算的执行情况，督促企业完成预算目标。企业董事会或类似机构应当对企业预算的管理工作负总责。
【该题针对“预算工作的组织”知识点进行考核】
3、【正确答案】AB
【答案解析】运用列表法编制预算，在评价和考核实际成本时，往往需要使用插值法计算“实际业务量的预算成本”，比较麻烦，选项C不正确；选项D是公式法的优点。
【该题针对“弹性预算法——列表法”知识点进行考核】
4、【正确答案】ABCD
【答案解析】编制弹性预算所依据的业务量可能是生产量、销售量、直接人工工时、机器工时、材料消耗量等。
【该题针对“弹性预算法”知识点进行考核】
5、【正确答案】ABD
【答案解析】预算的作用主要表现在：（1）预算通过引导和控制经济活动，使企业经营达到预期目标；（2）预算可以实现企业内部各个部门之间的协调；（3）预算可以作为业绩考核的标准。
【该题针对“预算的作用”知识点进行考核】
6、【正确答案】ABD
【答案解析】本题考核编制预算方法的分类。固定预算方法和弹性预算方法是对应的关系，增量预算方法和零基预算方法是对应的关系，定期预算方法与滚动预算方法是对应的关系。固定预算方法又称静态预算方法，滚动预算方法又称连续预算方法，所以选项C不具有对应关系。
【该题针对“滚动预算法”知识点进行考核】
三、判断题
1、【正确答案】错
【答案解析】各种预算是一个有机联系的整体。一般将由业务预算、专门决策预算和财务预算组成的预算体系，称为全面预算体系。【该题针对“预算体系”知识点进行考核】
2、【正确答案】错
【答案解析】编制预算的目的是促成企业以最经济有效的方式实现预定目标，预算是一种数量化的详细计划，数量化和可执行性是最主要的特征，不能只是定性的不具体的规划。
【该题针对“预算的特征”知识点进行考核】
3、【正确答案】对
【答案解析】预算作为一种数量化的详细计划，它是对未来活动的细致、周密安排，是未来经营活动的依据，数量化和可执行性是预算最主要的特征。
【该题针对“预算的特征”知识点进行考核】
4、【正确答案】对
【答案解析】财务预算作为全面预算体系的最后环节，它是从价值方面总括地反映企业业务预算与专门决策预算的结果，故亦称为总预算，其他预算则相应称为辅助预算或分预算。
【该题针对“预算的分类”知识点进行考核】
5、【正确答案】错
【答案解析】各预算执行单位按照企业预算委员会下达的预算目标和政策，结合自身特点以及预测的执行条件，提出详细的本单位预算方案，上报企业财务管理部门。
【该题针对“预算的编制程序”知识点进行考核】
6、【正确答案】错
【答案解析】零基预算中，在编制费用预算时，不考虑以往会计期间所发生的费用项目或费用数额，而是一切以零为出发点，不是以现有的费用项目为依据。所以，题干的描述是错误的。
【该题针对“零基预算法”知识点进行考核】
7、【正确答案】错
【答案解析】为了克服定期预算的缺点，保持预算的连续性和完整性，可采用滚动预算的方法。
【该题针对“滚动预算法”知识点进行考核】
8、
【正确答案】错
【答案解析】由于定期预算固定以一年为预算期，在执行一段时间后，往往使管理人员只考虑剩下来的几个月的业务量，缺乏长远打算，导致一些短期行为的出现。
【该题针对“定期预算法”知识点进行考核】
【答疑编号12278470,点击提问】
9、【正确答案】错
【答案解析】x是业务量，编制弹性预算所依据的业务量可能是生产量、销售量、机器工时、材料消耗量和直接人工工时等。
【该题针对“弹性预算法——公式法”知识点进行考核】
四、计算分析题
1、【正确答案】A＝420×0.2＝84
B＝400
C＝480×1＝480
D＝540×（0.2＋1.0＋0.1）＝702
【该题针对“弹性预算法——公式法”知识点进行考核】
【正确答案】①变动总成本预算数＝500×1.3＝650
②固定总成本预算数＝400
③混合成本
设实际业务的预算修理费为x元，则：
X＝493＋（500－480）/（540－480）*（544－493）＝510（元）
采用同样方法可以计算得出实际业务量下的预算油料费用为208元。
④制造费用预算数＝650＋400＋510＋208＝1 768（元）
【该题针对“弹性预算法——公式法”知识点进行考核】
第三章业务预算与财务预算的编制
一、单项选择题
1、在直接人工预算中，预计产量数据来自于（）。
A、制造费用预算
B、生产预算
C、直接材料预算
D、销售预算
2、企业应当建立预算分析制度，负责定期召开预算执行分析会议的部门是（）。
A、财务管理部门
B、企业所属基层单位
C、企业董事会或类似机构
D、预算委员会
3、销售费用预算的编制基础是（）。
A、销售预算
B、直接材料预算
C、直接人工预算
D、利润表预算
4、甲企业编制7月份A产品的生产预算，预计销售量是50万件，6月份A商品月末结存10万件，如果预计7月份月末结存12万件，那么7月份的A产品预计生产量是（）万件。
A、60
B、52
C、48
D、62
5、全面预算编制的终点是（）。
A、专门决策预算
B、预计利润表
C、预计资产负债表
D、现金预算
6、下列关于全面预算的说法中，不正确的是（）。
A、全面预算的编制起点是销售预算
B、全面预算的编制终点是预计资产负债表
C、全面预算的编制终点是预计利润表表
D、全面预算需要根据各种预算之间的勾稽关系来编制，不能把各种预算单独来编制
7、某企业编制“直接材料预算”，预计第4季度期初应付账款为10000元，年末应付账款8160元；第4季度期初直接材料存量500千克，该季度生产需用量3500千克，预计期末存量为400千克，材料单价为8元。则该企业预计第4季度采购现金支出为（）元。
A、11160
B、29040
C、9547.2
D、12547.2
8、既可以作为全面预算的起点，又可以作为其他业务预算的基础的是（）。
A、生产预算
B、销售预算
C、直接材料预算
D、现金预算
9、下列各项中，在销售预算中不涉及的是（）。
A、预计销售量
B、销售单价
C、销售收入
D、期末存货库存量
10、现金预算的内容不包括（）。
A、经营现金收入
B、经营现金支出
C、预计实现的利润
D、现金余缺
11、下列各项中，综合性较强的预算是（）。
A、销售预算
B、材料采购预算
C、现金预算
D、资本支出预算
12、下列预算中，不直接涉及现金收支的是（）。
A、销售预算
B、产品成本预算
C、直接材料预算
D、销售与管理费用预算
二、多项选择题
1、在预算执行过程中，可能导致预算调整的情形有（）。
A、原材料价格大幅度上涨
B、公司进行重大资产重组
C、主要产品市场需求大幅下降
D、营改增导致公司税负大幅下降
2、对于预算执行单位提出的预算调整事项，企业进行决策时，一般应当遵循的要求有（）。
A、预算调整事项不能偏离企业发展战略
B、正式下达的预算方案可以随时调整
C、预算调整方案应当在经济上能够实现最优化
D、预算调整重点应当放在预算执行中出现的重要的、非正常的、不符合常规的关键性差异方面
3、编制生产预算中的“预计生产量”项目时，需要考虑的因素有（）。
A、预计销售量
B、预计期初产成品存货
C、预计期末产成品存货
D、前期实际销售量
4、下列各项预算中，与编制利润表预算直接相关的有（）。
A、销售预算
B、生产预算
C、产品成本预算
D、销售及管理费用预算
5、在编制直接材料预算时，需要考虑的因素包括（）。
A、该材料预计生产需用量
B、该材料预计期末存量
C、该材料期初存量
D、该材料上期的耗用量
6、在计算本期现金余缺的时候，需要考虑的项目有（）。
A、本期期初现金余额
B、本期期末现金余额
C、本期现金支出
D、本期现金收入
7、某期现金预算中假定出现了正值的现金余缺数，且超过额定的期末现金余额，单纯从财务预算调剂现金余缺的角度看，该期可以采用的措施有（）。
A、偿还部分借款利息
B、偿还部分借款本金
C、出售短期投资
D、进行短期投资
8、下列各项中，属于产品成本预算编制基础的有（）。
A、制造费用预算
B、直接材料预算
C、销售费用预算
D、直接人工预算
三、判断题
1、预算审计可以采用全面审计或者抽样审计。在特殊情况下，企业也可组织定期的专项审计。（）
2、专门决策预算的要点是准确反映项目资金投资支出计划，它同时也是编制现金预算和预计资产负债表的依据。（）
3、直接人工预算既要反映人工工时消耗水平，又要反映人工成本。（）
4、企业财务管理部门应当利用报表监控预算的执行情况，及时提供预算执行进度、执行差异等信息。（）
5、生产预算是指为规划预算期内预计生产量水平和产值的一种业务预算。（）
6、编制预计财务报表的正确程序是先编制预计资产负债表，然后再编制预计利润表。（）
7、制造费用预算通常分为变动制造费用预算和固定制造费用预算两部分。变动制造费用预算以生产预算为基础来编制，固定制造费用需要逐项进行预计。（）
8、销售预算指在销售预测的基础上编制的，用于规划预算期销售活动的一种业务预算。（）
四、计算分析题
1、C公司为一般纳税人，购销业务适用的增值税税率为17%，只生产一种产品。相关预算资料如下：
资料一：预计每个季度的产品均以赊销方式售出，其中销售收入（含增值税）的60%在本季度内收到现金，其余40%要到下一季度收讫，假定不考虑坏账因素。部分与销售预算有关的数据如表1所示：
表1 金额单位：元
说明：上表中“*”表示省略的数据。
资料二：预计每个季度所需要的直接材料（含增值税）均以赊购方式采购，其中50%于本季度内支付现金，其余50%需要到下个季度付讫，假定不存在应付账款到期现金支付能力不足的问题。部分与直接材料采购预算有关的数据如表2所示：
表2 金额单位：元
说明：上表中“*”表示省略的数据。
<1> 、根据资料一确定表1中用字母表示的数值；
<2> 、根据资料二确定表2中用字母表示的数值；
<3> 、根据资料一和资料二，计算预算年度应收账款和应付账款的年末余额。
答案部分
一、单项选择题
1、【正确答案】B
【答案解析】在直接人工预算中，预计产量数据来自于生产预算。
【该题针对“直接人工预算”知识点进行考核】
2、【正确答案】D
【答案解析】企业应当建立预算分析制度，由预算委员会定期召开预算执行分析会议，全面掌握预算的执行情况，研究、解决预算执行中存在的问题，纠正预算的执行偏差。
【该题针对“预算的分析与考核”知识点进行考核】
3、【正确答案】A
【答案解析】销售费用预算，是指为了实现销售预算所需支付的费用预算。它以销售预算为基础，分析销售收入、销售利润和销售费用的关系，力求实现销售费用的最有效使用。
【该题针对“销售及管理费用预算”知识点进行考核】
4、【正确答案】B
【答案解析】预计生产量＝预计销售量＋期末产成品存货－期初产成品存货＝50＋12－10＝52（万件）
【该题针对“生产预算”知识点进行考核】
5、【正确答案】C
【答案解析】本题考核财务预算的编制。预计资产负债表是用来反映企业在计划期末预计的财务状况。它的编制需以计划期开始日的资产负债表为基础，结合计划期间各项业务预算、专门决策预算、现金预算和预计利润表进行编制。它是编制全面预算的终点。
【该题针对“资产负债表预算的编制”知识点进行考核】
6、【正确答案】C
【答案解析】全面预算的编制起点是销售预算，终点是预计资产负债表。
【该题针对“资产负债表预算的编制”知识点进行考核】
7、【正确答案】B
【答案解析】预计第4季度材料采购成本＝（3500＋400－500）×8＝27200（元），采购现金支出＝27200＋10000－8160＝29040（元）。【该题针对“直接材料预算”知识点进行考核】
8、【正确答案】B
【答案解析】本题考核业务预算的编制。预算编制应以销售预算为起点，并且销售预算也是其他业务预算的基础。
【该题针对“销售预算”知识点进行考核】
9、【正确答案】D
【答案解析】销售预算的主要内容是销量、单价和销售收入，期末存货库存量并不包含在销售预算表中。
【该题针对“销售预算”知识点进行考核】
10、【正确答案】C
【答案解析】现金预算的内容包括期初现金余额、现金收入、现金支出、现金余缺、现金筹措与运用五部分，并不包括预计实现的利
润。【该题针对“现金预算”知识点进行考核】
11、【正确答案】C
【答案解析】现金预算是以业务预算和专门决策预算为依据编制的，专门反映预算期内预计现金收入与现金支出，以及为满足理想现金余额而进行筹资或归还借款等的预算。所以在给定的选项中，现金预算的综合性最强。
【该题针对“现金预算”知识点进行考核】
12、【正确答案】B
【答案解析】产品成本预算的主要内容是产品的单位成本和总成本。所以，不直接涉及现金收支。
【该题针对“产品成本预算”知识点进行考核】
二、多项选择题
1、【正确答案】ABCD
【答案解析】企业正式下达的预算，一般不予调整。预算执行单位在执行中由于市场环境、经营条件、政策法规等发生重大变化，致使预算的编制基础不成立，或者将导致执行结果产生重大偏差的，可以调整预算。
【该题针对“预算的调整”知识点进行考核】
2、【正确答案】ACD
【答案解析】对于预算执行单位提出的预算调整事项，企业进行决策时，一般应当遵循以下要求：
（1）预算调整事项不能偏离企业发展战略；
（2）预算调整方案应当在经济上能够实现最优化；
（3）预算调整重点应当放在预算执行中出现的重要的、非正常的、不符合常规的关键性差异方面。
【该题针对“预算的调整”知识点进行考核】
3、【正确答案】ABC
【答案解析】预计生产量的计算公式为：预计生产量＝预计销售量＋预计期末产成品存货－预计期初产成品存货。
【该题针对“生产预算”知识点进行考核】
4、
【正确答案】ACD
【答案解析】利润表中“销售收入”项目的数据来自销售收入预算；“销售成本”项目的数据来自产品成本预算；“销售及管理费用”项目的数据来自销售及管理费用预算，所以选项ACD正确。生产预算只涉及实物量指标，不涉及价值量指标，所以生产预算与利润表预算的编制不直接相关。
【该题针对“利润表预算的编制”知识点进行考核】
【答疑编号12278739,点击提问】
5、【正确答案】ABC
【答案解析】某种材料采购量＝某种材料生产需用量＋该种材料期末存量－该种材料期初存量，不需要考虑上期的耗用量，本题的正确答案为选项A、B、C。
【该题针对“直接材料预算”知识点进行考核】
6、【正确答案】ACD
【答案解析】本期期初现金余额＋本期现金收入－本期现金支出＝本期现金余缺，所以答案是选项ACD。
【该题针对“现金预算”知识点进行考核】
7、【正确答案】ABD
【答案解析】现金预算中如果出现了正值的现金余缺额，且超过额定的期末现金余额，说明企业有现金的剩余，应当采取一定的措施降低现金持有量，选项A、B、D均可以减少企业的现金余额，而选项C会增加企业的现金余额，所以不应采用选项C的措施。
【该题针对“现金预算”知识点进行考核】
8、【正确答案】ABD
【答案解析】产品成本预算，是销售预算、生产预算、直接材料预算、直接人工预算、制造费用预算的汇总。所以正确答案是选项ABD。【该题针对“产品成本预算”知识点进行考核】
三、判断题
1、【正确答案】错
【答案解析】预算审计可以采用全面审计或者抽样审计。在特殊情况下，企业也可组织不定期的专项审计。
【该题针对“预算的分析与考核”知识点进行考核】
2、【正确答案】错
【答案解析】专门决策预算主要是长期投资预算，又称资本支出预算。其要点是准确反映项目资金投资支出与筹资计划，它同时也是
编制现金预算和预计资产负债表的依据。
【该题针对“专门决策预算的编制”知识点进行考核】
3、【正确答案】对
【答案解析】直接人工预算是一种既反映预算内人工工时消耗水平，又规划人工成本的业务预算。
【该题针对“直接人工预算”知识点进行考核】
4、【正确答案】对
【答案解析】企业财务管理部门应当利用报表监控预算的执行情况，及时提供预算执行进度、执行差异等信息，所以，题干表述正确。【该题针对“预算的执行”知识点进行考核】
5、【正确答案】错
【答案解析】生产预算是指为规划预算期生产规模而编制的一种业务预算，该预算只涉及实物量指标，不涉及价值量指标。
【该题针对“生产预算”知识点进行考核】
6、【正确答案】错
【答案解析】预计资产负债表的编制需要以预计利润表中的数据作为基础，所以应先编制预计利润表后编制预计资产负债表。
【该题针对“资产负债表预算的编制”知识点进行考核】
7、【正确答案】对
【答案解析】制造费用预算通常分为变动制造费用预算和固定制造费用预算两部分。变动制造费用预算以生产预算为基础来编制。固定制造费用需要逐项进行预计，通常与本期产量无关。
【该题针对“制造费用预算”知识点进行考核】
8、【正确答案】对
【答案解析】销售预算指在销售预测的基础上编制的，用于规划预算期销售活动的一种业务预算。生产预算是为规划预算期生产规模而编制的一种业务预算，它是在销售预算的基础上编制的。
【该题针对“销售预算”知识点进行考核】
四、计算分析题
1、【正确答案】A＝117000×60%＝70200（元）
B＝100000＋17000＝117000（元）
C＝117000×60%＝70200（元）
D＝110000×17%＝18700（元）
E＝128700×60%＝77220（元）
【该题针对“业务预算的编制（综合）”知识点进行考核】
【正确答案】F＝60000＋60000×17%＝70200（元）
G＝70200/（1＋17%）×17%＝10200（元）
H＝70200×50%＝35100（元）
【该题针对“业务预算的编制（综合）”知识点进行考核】
【正确答案】应收账款年末余额＝128700×40%＝51480（元）
应付账款年末余额＝77220×50%＝38610（元）
【该题针对“业务预算的编制（综合）”知识点进行考核】
高一英语阅读限时训练
高一英语阅读限时训练(9.24) A A man wanted to give his mother a birthday present. He bought a parrot. The parrot was very expensive. It was $50.000. This was because the bird could talk in English, Japanese, Chinese and other nine languages. It could also sing ten famous songs. On her birthday, the mother got the bird. However, she did not know all this. Early the next morning, the telephone rang in her house, and the woman answered. It was her son. “Do you like the bird, Mother?”these came her son’s voice on the ot her side. “Oh, yes, very much!” answer the mother. “It was delicious!” 1. The man gave his mother _______ as her birthday present. A. a parrot B. some money C. a birthday cake D. some new clothes 2. A parrot is __________. A. a kind of car B. a bird which can do housework for you C. a bird that can speak D. a robot that can speak nine foreign languages. 3. Why was the bird so dear?______________ A. Because it was very friendly to people. B. Because it could speak twelve languages. C. Because it could sing ten famous songs. D. Both B and C 4. What was the end of the bird?____________ A. It flew away. B. It was dead. C. It talked with the old woman in different languages. D. Other people liked the bird very much and took it away. 5. How do you think the man felt when he heard the news?___________ A. He was angry. B. He was unhappy. C. He was very surprised. D. All of the above. B A blind boy sat on the steps of a building with a hat by his feet. He held up a sign (标牌) which said, “I am blind. Please help me.” There were only a few coins in the hat. A man was walking by. He took a few coins from his pocket and dropped them into the hat. He then took the sign, turned it around, and wrote some words. He put it back so that everyone who walked by could see the new words. Soon the hat began to fill up. More and more people were giving money to the blind boy. That afternoon the man who had changed the sign came to see the boy again. The boy recognize his footst eps and asked, “Were you the one who changed my sign this morning? What did you write?” The man said, “I only wrote the truth. I said what you said but in a different way. I wrote, ‘Today is a beautiful day, but I can’t see it.’” Do you think the first sign and the second sign were saying the same thing? Of course both signs told people the boy was blind, but the first sign simply said the boy was blind. The second sign told people they were so lucky that they were not blind. 6. The blind boy held up the sign to ______. A. ask the way B. find the man C. ask for money D. find his family 7. What does the underlined word “it” refer to (指的是) __________？ A. the word B. the sign C. the coin D. the hat 8. The boy recognized the man from his _______. A. footsteps B. voice C. words D. coins
七年级英语限时训练
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She asked me if I would 18 a one-day lecture on stress (压力) management to 200 workers in her hospital. I said yes. My 19 there went very well, and before long I got a well-paid job. To this day I know that it was because I changed my way of 20 that I completely changed my life. 1 . A. As B. If C. Though D. When 2. A. successful B. extra C. convenient D. good 3. A. taking B. repairing C. driving D. designing 4. A. working B. travelling C. living D. discussing 5. A. prepared for B. held C. asked for D. attended 6. A. get B. like C. find D. lose 7. A. busy B. hard C. serious D. short 8. A. wave at B. call on C. drop off D. look for 9. A. ordering B. promising C. showing D. saying 10. A. or else B. in case C. as if D. now that 11. A. hit B. hurt C. caught D. beat 12. A. feelings B. interests C. strength D. attention 13. A. life B. education C. experiences D. opinions 14. A. book B. list C. check D. copy 15. A. connect B. turn C. add D. keep 16. A. me B. a passenger C. her D. my friend 17. A. hotel B. factory C. restaurant D. hospital 18. A. listen to B. give C. review D. talk about 19. A. day B. choice C. plan D. tour 20. A. operation B. thinking C. employment D. speaking A Even before my father left us, my mother had to go back to work to support our family. Once I came out of the kitchen, complaining, “Mom, I can?t peel potatoes. I have only one hand.” Mom never looked up from sewing. “You get yourself into that kitchen and peel those potatoes,” she told me. “And don?t ever use that as an excuse for anything again!” In the second grade, our teacher lined up my class on the playground and had each of us race across the monkey bars, swinging(摇摆) from one high steel pole to the next. When it was my turn, I shook my head. Some kids behind me laughed, and I went home crying. That night I told Mom about it. She hugged me, and I saw her “we?ll see about that” look. The next afternoon, she took me back to school. At the deserted playground, Mom looked carefully at the bars. “Now, pull up with your right arm,” she advised. She stood by as I struggled to lift myself with my right hand until I could hold the bar with my other elbow （肘）. Day after day we practiced, and she praised me for every rung （横档）I reached. I?ll never forget the next time, crossing the rungs, I looked down at the kids who were standing with their mouths open. One night, after a dance at my new junior high, I lay in bed sobbing. I could hear Mom come into my room. “Mom,” I said, weeping, “none of the boys would dance with me.” For a long time, I didn?t hear anything. Then she said, “Oh, honey, someday you?ll be beating those boys off with a bat.” Her voice was faint. I peeked out from my covers to see tears running down her cheeks. Then I knew how much she suffered on my behalf. She had never let me see her tears. 21. Which can be used to describe Mom?s attitude when she made the child peel potatoes? ______ A. Cruel. B. Favourable. C. Strict. D. Sympathetic (同情的) 22. From the passage, we know monkey bars can help a child train ______. A. the strength and skill to hang and swing B. the speed of one?s hand movement C. the skill to throw and catch things D. the bodily skill to swing around a bar 23. What does the sentence “I saw her …we?ll see about that? look” mean?_______ A. Mom believed every aim could be achieved if you hold on to it. B. The race across monkey bars was not difficult enough for a child to give up. C. Mom was determined to prove she herself was better than the teacher. D. What the child had said brought Mom great attraction and curiosity. 24. The most probable conclusion(结论) we can draw after reading the passage is ______. A. the last incident was sad enough to make Mom weep B. the child?s experience reminded Mom of that of her own C. Mom could solve any problem except the one in the last paragraph D. in fact Mom suffered more in the process of the child?s growth B Madame Tussaud?s wax (蜡) Museum, London Madame Tussaud?s Wax Museum was first set up in Paris in 1770, moved to London in 1802 and moved to its present address in 1884. The collection of famous people of the past and present is kept up to date. Visitors will see Henry VIII and his six wives, the present Queen and royal family, leading figures of the French Revolution and so on. In 1993 a new part was added to it, the “Spirit of London”, a journey through London fr om medieval times (中世纪) to the present day. Address: Madame Tussaud?s Marylebone Road London NWI 5LR United Kingdom Hours: It is open from 9:30 to 17:30 from Monday to Sunday
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