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Whichofthefollowingfactorsisleastlikelytomotivatemanagerstoachievehigher

A、rewardsystem

B、top-downapproachtobudgeting

C、non-accountingstyleofmanagement

D、Settingtargetshigherthanintendedachievement

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答案解析：Arewardsystemismoremotivatingthannone.Top-downislessmotivatingthanabottom-upapproach.Anon-accountingstyleismoremotivatingthanprofit-consciousorbudget-constrainedstyles.Optimumtargetsarethosewhicharese

Whichofthefollowingaretypesofincentiveschemes?

A、1,2and3only

B、1,2and4only

C、1,3and4only

D、2,3and4only

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答案解析：Participationinretirementbenefit(i.e.“pension”)schemesisanentitlementofemploymentunrelatedtoperformance.

Whichofthefollowingcostswouldbeconsideredtobetheresponsibilityofthemanagerofaprofitcentre?

A、1and2only

B、1,2and3only

C、1,2,3and4

D、3and4only

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答案解析：(1)and(2)areclearlytheresponsibilityofaprofitcentremanager.(3)isclearlynotasonlyaninvestmentmanagerhasresponsibilityforcapitalinvested(andhencetheimputedinterestthereon).Depreciationisafunctionofinves

Thefollowingstatementsrelatetotheparticipationofjuniormanagementinthebudget

A、(i),(ii)and(iii)

B、(i),(ii)and(iv)

C、(ii),(iii)and(iv)

D、(ii)and(iii)only

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答案解析：Themorepeoplewhoparticipateinthebudget-settingprocessthemoretimeitwillbeexpectedtotake.

Whichofthefollowingreplacescostcentreswhenactivitybasedcostingisused?

A、ostdrivers

B、udgetcentres

C、ostpools

D、ostabsorption

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Whichofthefollowingareinvolvedintheplanningandcontrolcycle?

A、1and2only

B、1and3only

C、2and3only

D、1,2and3

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Whichofthefollowingrefersto“budgetslack”?

A、Thetimebetweenthepreparationofthefunctionalbudgetsandthemasterbudget

B、Thedifferencebetweenthebudgetedoutputandtheactualoutputachieved

C、Theadditionalcapacitywhichcanbemadeavailableforthebudgeted

D、Thedeliberateover-estimationofcostsinabudget

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AdivisionearnsanannualoperatingprofitofUSD200,000andhasareturnon

A、USD10,000

B、USD30,000

C、USD50,000

D、USD66,666

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答案解析：(USD200,000–(USD200,000÷0.2×0.15))=USD50,000

Thefollowingstatementsrelatetomanagerialincentiveschemes:

A、1and2only

B、1and3only

C、2and3only

D、1,2and3

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答案解析：(3)isnottrueasintrinsicrewards(e.g.self-esteem)areintangible.

Thereareanumberofbenefitsassociatedwithbudgeting.

A、udgetseliminatetheopportunityforslackorpaddinginanorganization

B、udgetshelpensurethatlong-termgoalsareachieved

C、udgetsareusefultoolsinperformanceevaluation

D、udgetscanhelpidentifyproductionbottlenecks

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答案解析：Budgetsdonoteliminateslackorpadding.