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Chapter15Budgeting

Budget and forecast

A forecast is a prediction of what is expected to happen,a budget is a quantified, formal plan that the organisation is aiming to achieve.

多做幾道

Explain what is meant by standard costing

Explain what is meant by a standard cost

Describe four types of standard.

Explain what is meant by a standard hour.

Give five possible sources of information from which a standard materials price may be estimated.

最新試題

高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營(yíng)利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
生產(chǎn)、銷(xiāo)售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
背叛國(guó)家罪的犯罪主體是（） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國(guó)公民
不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書(shū)日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗(yàn)收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書(shū)日止 D.自提交履約保函之日起，至工程竣工驗(yàn)收合格之日止
設(shè)計(jì)施工總承包合同文件，有①承包人建議;②專(zhuān)用合同條款;③價(jià)格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
進(jìn)口設(shè)備重量為1000噸，離岸價(jià)格FOB為200萬(wàn)美元，海運(yùn)費(fèi)400美元/噸，海運(yùn)保險(xiǎn)費(fèi)率為2‰，美元兌換人民幣為1: 7.1，該設(shè)備的海運(yùn)保險(xiǎn)費(fèi)為( ) 萬(wàn)元。 A.5.66 B.2.85 C.4.29 D.3.41
刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
烏拉俄語(yǔ)是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒(méi)有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語(yǔ)氣詞。

該科目易錯(cuò)題

The supply curve of a firm operating in a competitive market is itsAMarginal cost curve above the average variable cost curve BMarginal cost curve above the average total cost curveCAverage total cost curve beyond the point where the marginal cost curve cuts it from belowDAverage variable cost curve below the average revenue curve
A legal minimum price is set which is below the equilibrium price. What will be the impact of this?AExcess of demand over supplyBExcess of supply over demandCNothing
Which one of the following would cause the supply curve for a good to shift to the right (outwards from the origin)?AA fall in the price of the good BAn increase in the demand for the goodCA fall in production costs of the good DThe imposition of a minimum price
When the price of a good is held above the equilibrium price, the result will be？AExcess demandBA shortage of the goodCA surplus of the good
Which one of the following would not lead directly to a shift in the demand curve for overseas holidays?AAn advertising campaign by holiday tour operators BA fall in the disposable incomes of consumersCA rise in the price of domestic holidaysDA rise in the price of overseas holidays
Which of the following is likely to lead to a fall in the price of good Q which is a normal good?AA?rise in the price of good P, a substitute for good QBA fall in the level of household incomes generallyCA?fall in the price of good T, a complement to good Q DA?belief that the price of good Q is likely to double in the next 3 months
According to the theory of the firm, which of the following statements describes an oligopoly?AThere are no barriers to entry into or exit from the marketBThere is only one producer in the marketCThere are four producers exerting considerable influence in the market DThere are many producers but they each use product differentiation to distinguish themselves from each other
Which of the following is not a substitute for carpets?ACeramic floor tilesBWooden floorboard CCarpet underlay
Which of the following is not a complement to cars?APetrolBTyresCHoliday
The demand for fashion goods is not influenced by：APriceBAllocative inefficiency among producersCThe distribution of income?among householdsDExpectation of future price

該題目相似題

Which of the following relates to management accounts and which to financial accounts??????????????????????????????????????????????????????? ?Management accounts?????????????????????? ?Financial accountsPrepared yearly??For internal use??Contains future information
Which of the following are primary sources of data and which are secondary sources of data?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? Primary??????????????? SecondaryData collected outside a polling station regarding voters choices??An internet search for the cheapest fuel available in the area??Government statistics on the levels of unemployment??Data collected by observation on the number of cars flowing through a junctionduring peak travel hours
Pliant pic produces cars and motorbikes. The company is split into four different divisions:Car sales division - this department's manager has been given responsibility for selling the cars, as well as keeping control of the division's costs.Motorbike sales division - this department's manager has been given responsibility for selling the motorbikes as well as controlling divisional costs. In addition, he has been told to plan what assets he should purchase for the coming year.Manufacturing division - this division makes the cars and bikes and passes them to the finishing division. The divisional manager is only responsible for controlling the division's costs.Finishing division - this division tests the cars and cleans them ready to be sold. They transfer the goods to the sales divisions and charge the sales divisions a set price, which is set by the finishing division's manager. The manager is also responsible for managing the division’s costs as well as the investment in divisional assets.Are these centres being operated as a cost, profit or investment centre?Division?????????????????????? ?? ? ?Cost centre???????????????? Profit centre????????????? Investment centreCar sales???Motorbike sales???Manufacturing???Finishing
George pic makes stationery. How would he classify the following costs?Cost???????????????????????????????????????????????????? ???????? Production???????????????????? Administration???????????????????? ?DistributionPurchases of plastic to make pens???Managing director's bonus???Depreciation of factory machinery???Salaries of factory workers??Insurance of sales team cars
When opening inventory was 8,500 litres and closing inventory was 6,750 litres, a firm had a profit of $62,100 using marginal costing.Assuming that the fixed overhead absorption rate was $3 per litre, what would be the profit using absorption costing?? $______
Which of the following relate to marginal costing and which to absorption costing????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??? Marginal? costing????????? ?Absorption? costingThe cost of a product includes an allowance for fixed production costs.??The cost of a product represents the additional cost of producing an extra unit.??The following data are for questions 155 and 156The budget for Bright's first month of trading, producing and selling boats was as follows:?????????????????????????????????????????????????????????????????? $000Variable production cost of boats?????????????? 45Fixed production costs?????????????????????????????? 30Production costs of 750 boats?????????????????? 75Closing inventory of 250 boats???????????????? (25)Production cost of 500 sold?????????????????????? 50Variable selling costs??????????????????????????????? ?5Fixed selling costs??????????????????????????????????? ?25????????????????????????????????????????????????????????????????? 80Profit???????????????????????????????????????????????????????? 10Sales revenue?????????????????????????????????????????? 90The budget has been produced using an absorption costing system.
What is the difference between a budget and a forecast?
Explain what is meant by a flexed budget
Explain what is meant by a standard hour.
What are the problems of only using financial performance indicators for measuring the performance of a company?

考過(guò)經(jīng)濟(jì)師有哪些好處
教資面試結(jié)果何時(shí)出
初會(huì)考試延期到幾時(shí)

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