题目内容
（请给出正确答案）
A、classifies budget requests by activity and estimates the benefits arising from each activity.
B、presents a statement of expectations for a period of time but does not present a firm commitment.
C、presents the plan for only one level of activity and does not adjust to changes in the level of activity.
D、presents the plan for a range of activity so that the plan can be adjusted for changes in activity levels.
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A、the first few minutes
B、the last few minutes
C、the first and last few minutes
D、the thesis statement
A、actual quantity of inputs used x (actual price - standard price).
B、standard price x (actual quantity of inputs used - standard quantity allowed for output).
C、(actual quantity of inputs used at actual price) - (standard quantity allowed for output at standard price).
D、actual price x (actual quantity of inputs used - standard quantity allowed for output).
A、a steel factory that processes iron ore into steel bars
B、a factory that processes sugar and other ingredients into black licorice
C、a costume maker that makes specialty costumes for figure skaters
D、all of these
A、is the beginning point in the budget process.
B、must provide for desired ending inventory as well as for production.
C、is accompanied by a schedule of cash collections.
D、is completed after the cash budget.
A、the total contribution margin changes from negative to positive.
B、net operating income will increase by the unit contribution margin for each additional item sold.
C、variable expenses will remain constant in total.
D、the contribution margin ratio begins to decrease.
A、variable manufacturing costs were less than fixed manufacturing costs.
B、more units were produced during the year than were sold.
C、more units were sold during the year than were produced.
D、common costs were greater than variable costs for the year.
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