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Section A: Budget Preparation A 部分：预算编制
1. In developing the budget for the next year, which one of the following approaches would produce the greatest amount of positive motivation and goal congruence?在编制下一年度的预算过程中，下列哪一个方法会带来 大限度的正面激励和使各部门的目标与企业的总的目标趋于一致 [1]？a. Permit the divisional manager to develop the goal for the division that in the manager’s view willgenerate the greatest amount of profits 允许部门经理设定本部门的目标，在该经理看来此目标会产生 大的收益b. Have senior management develop the overall goals and permit the divisional manager todetermine how these goals will be met.由高层次的管理当局设定总体目标，并让部门经理有权决定怎样去达成这些目标c. Have the divisional and senior management jointly develop goals and objectives while constructing the corporation’s overall plan of operation.由部门的和高层次的管理当局共同设定公司的目标，同时编制公司总体的经营计划d. Have the divisional and senior management jointly develop goals and the divisional managerdevelop the implementation plan.由部门和高层次的管理当局共同设定目标，由部门经理编制执行计划
2. Which one of the following is not an advantage of a participatory budgeting process? 下列哪一项不是参与型预算编制流程的优点？
a. Coordination between departments. 部门之间的协调b. Communication between departments. 部门之间的沟通c. Goal congruence. 目标相容（各部门的目标与企业总体目标趋于一致）d. Control of uncertainties.对不确定性的控制
3. In developing the budget for the next year, which one of the following approaches would produce the greatest amount of positive motivation and goal congruence?在编制下一年度的预算过程中，下列哪一个方法会带来 大限度的正面激励和目标相容（各部门的目标与企业总体目标趋于一致）？a. Permit the divisional manager to develop the goal for the division that in the manager’s view willgenerate the greatest amount of profits 允许部门经理设定本部门的目标，在该经理看来此目标会产生 大的收益b. Have senior management develop the overall goals and permit the divisional manager todetermine how these goals will be met.让高级经理层设定总体目标，并且部门经理有权决定怎样去达成这些目标c. Have the divisional and senior management jointly develop goals and objectives while constructing the corporation’s overall plan of operation.部门经理和高级经理层共同设定公司的目标，同时编制公司总体的经营计划d. Have the divisional and senior management jointly develop goals and the divisional managerdevelop the implementation plan.部门经理和高级经理层共同设定目标，由部门经理编制执行计划[This question is exactly the same with Question #7, and should be deleted. Please check with the editor.—jl]
4. Which one of the following statements concerning approaches for the budget development process is correct?关于预算编制流程的表述中，下列哪一项是正确的？ a. The top-down approach to budgeting will not ensure adherence to strategic organizational goals. 自上而下的预算编制方法不会保证战略性的组织目标得到很好贯彻b. To prevent ambiguity, once departmental budgeted goals have been developed, they should remain fixed even if the sales forecast upon which they are based proves to be wrong in the middleof the fiscal year.为了防止捉摸不定，一旦设定了部门预算指标，这些指标就该保持不变，哪怕先前引以为据的销售预测在年度中间发现是错误的。c. With the information technology available, the role of budgets as an organizational communication device has declined.鉴于信息技术的便利，预算作为组织沟通协调手段的作用已经式微d. Since department managers have the most detailed knowledge about organizational operations, they should use this information as the building blocks of the operating budget.鉴于部门经理对各该部门营运的细节 为了解，应该利用他们掌握的信息作为编制经营预算的基础
5. Rock Industries has four divisions. In the quest to develop a more achievable budget for the coming year, the chief executive officer has elected to develop the company’s budget by using a decentralized bottom-up budget approach. Chip Jones is production manager in one of the divisions. Jones’ involvement in the budget process this year will probably
Rock 公司拥有四个分部。为了使来年的预算目标更切合实际，公司 CEO 选用分权化的自下而上的方法编制下年预算。Chip Jones 是某分部的生产经理。你认为 Jones 今年在预算编制过程中可能做些什么呢？a. be negligible.没有什么可值得一提的。b. require development of a production budget that is forwarded to the Budget Department.编制生产预算递交预算部门c. require development of a production budget after receiving the division’s projected sales forecast. 在收到本分部的销售预测后，编制生产预算d. require development of a production budget based on the prior year’s manufacturing activity.根据上一年度的制造活动编制生产预算
Goal congruence，也有直译作“目标相容”或“目标一致”的。可能有的读者（应试者）只熟悉其中的一种译法，也可能不熟悉这两种译法的任何一种，所以意译为“各部门的目标与企业总体目标趋于一致”，目的是使任何读者都能懂得在讲些什么。以下用直译，也用意译表明。在目前对管理学科方面英语词汇译法不统一的情况下，不得已而如此做了。—译者
答案：1、D 2、D 3、D 4、D 5、C
