【单选题】Kaizen budgeting is a budgeting approach that 持续改进(Kaizen)预算:
A.
focuses on the costs of activities necessary to produce and sell products and services.把注意力集 中在那些生产和销售产品和服务所必需的作业的成本
B.
adjusts costs to the actual level of output achieved or expected to be achieved during the budget period.按照预算期间实际完成或期望完成的产出水平来调整成本
C.
projects costs on the basis of future improvements rather than current practices and methods.以未 来改进为基础、而不是以当前的实践和做法为基础,对成本作出预测
D.
projects expenses from the ground up, as though the budget were being prepared for the first time. 对费用重新作出预测,就好像第一次制定此项预算
【单选题】. 机组润滑油的充油量是指水轮发电机组( )充油量。
【单选题】关于迭代器说法错误的是
C.
迭代器的 hasNext() 方法返回值是布尔类型
【简答题】资本预算(capital budgeting)
【单选题】Budgeting has been criticised extensively by the Beyond Budgeting Round Table(BBRT).Which one of the following is not a criticism of traditionnal budgeting by the BBRT?
A.
Budgets protect rather than reduce costs
B.
Budgets focus in sales targets rather than customer satisfaction
C.
Managers do not give budgeting enough of their time
D.
Budgets discourage innovation and initiative
【单选题】A method of budgeting which maintains a twelve-month projection into the future is called:
【单选题】Which of the following is not a major benefit of budgeting?
A.
Budgeting compels managers to think ahead.
B.
Budgeting provides definite expectations that are the best framework for judging subsequent performance.
C.
Budgeting aids managers in coordinating their efforts so the objectives of the organization as a whole match the objectives of its parts.
D.
Budgeting allows managers to operate day to day, reacting to current events rather than planning for the future.
【单选题】关于迭代器说法错误的是
B.
迭代器的hasNext()方法返回值是布尔类型