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提问人：网友qiuqinchuan 发布时间：2022-01-07

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All of the following are disadvantages of top-down budgeting as opposed to participatory b

udgeting, except that it 和参与型预算编制相比，自上而下的预算编制有它的缺点。下列哪一项不属于缺点之列？

A.may result in a budget that is not possible to achieve.可能导致预算完不成

B.may limit the acceptance of proposed goals and objectives.可能会限制下级层次对上级提议的目标的接受程度 CMA Exam Retired Questions ？ 2008 Institute of Certified Management Accountants

C.reduces the communication between employees and management.降低员工和管理层之间的沟通

D.reduces the time required for budgeting.减少预算编制所需要的时间

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Which one of the following statements about image is NOT correct?

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D．An image conjures up for us both a sensory impression and a mental impact．

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第2题

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第3题

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第4题

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A、The packing list is supplementary to the commercial invoice.

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第5题

Which of the following statements about computer science and software engineering is correct? ______

A、Computer scientists and software engineers care about the same thing

B、Software engineers always try to find all kinds of solutions for the target software system

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D、The relationship between Computer Science and Software Engineering is just like the one between Chemistry and Chemical Engineering

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第6题

Which of the following statements is not correct?

A、When materials are requisitioned from raw materials inventory, we debit work in process for both direct materials and indirect materials.

B、The cost of direct labor is debited to Work in Process account, while the indirect labor is debited to the Manufacturing Overhead account.

C、Additional manufacturing overhead amounts are debited to the manufacturing overhead account.

D、The manufacturing overhead account is a clearing account.

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第7题

Which of these statements about limited liability companies is/are correct? 1 A company might make a bonus issue of shares to raise funds for expansion 2 No cash is received when a company makes a rights issue of shares, instead other reserves (usually share premium) are capitalized and reclassified as share capital. 3 A rights issue of shares dilutes the shareholding of existing shareholders if they do not take up their rights.

A、1 and 3

B、2 and 3

C、1 and 2

D、3 only

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第8题

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A、I only

B、I and II

C、II and III

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第9题

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第10题

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C、A flexible budget is a budget for fixed costs

D、A flexible budget is a budget which changes as volumes of output change

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