大学MOOC 高级管理会计(山西大学商务学院)1450339236 最新慕课完整章节测试答案
Chapter 10 Master Budget（全面预算）
Test-Lesson 10
1、单选题：
Which of the following statement is not true?
选项：
A: The master budget consists of a number of separate but interdependent budgets that formally lay out the company’s sales, production, and financial goals.
B: The master budget culminates in a cash budget, a budgeted income statement, and a budgeted balance sheet.
C: The first step of budgeting for any type of organizations in any industry is to budget for the operation process.
D: Although operational budgets are adapted according to the industries, the preparation for budgeted income statement, cash and balance sheet are very similar.
答案: 【 The first step of budgeting for any type of organizations in any industry is to budget for the operation process.】
2、单选题：
Which of the following is not true about operational budget?
选项：
A: Budget sales equal budgeted selling price multiplied with budgeted sales in units.
B: After we have budgeted our sales, we must make sure the production budget is adequate to meet the forecasted sales and to provide for the desired ending inventory.
C: Desired ending inventory in last month becomes beginning inventory in this month
D: The first step in preparing the production budget is to prepare Direct Materials Budget
答案: 【 The first step in preparing the production budget is to prepare Direct Materials Budget】
3、单选题：
Which of the following types of manufacturing costs are not included in the overhead budget?
选项：
A: Supervision and maintenance costs
B: Direct labour and direct materials costs
C: Electricity costs
D: Amortization and indirect labour costs
答案: 【 Direct labour and direct materials costs】
4、单选题：
Read the information and answer the following three questions.Silifone Manufacturing Company has the following sales budget:Month (in €000)January 500February 400March 550April 450May 500June &nbs