A.$25,000
B.$30,000
C.$55,000
D.$95,000
正确答案：$25,000
1、Which of the following statements correctly describe relationships within the master budget? ( )下列哪些陈述正确地描述了总预算内的关系？
A.The production budgets are based in large part on the sales forecast.生产预算很大程度上基于销售预测
B. In many elements of the master budget, the amounts budgeted for the upcoming quarter are reviewed andsubdivided into monthly budget figures.在总预算的许多要素中，对下一季度的预算金额进行了审查和细分为每月预算数字
C.The operating budgets affect the budgeted income statement, the cash budget, and the budgeted balance sheet.经营预算影响预算损益表、现金预算和预算资产负债表
D.The capital expenditures budget affects the direct materials budget.资本支出预算影响直接材料预算
正确答案：The production budgets are based in large part on the sales forecast.生产预算很大程度上基于销售预测#In many elements of the master budget, the amounts budgeted for the upcoming quarter are reviewed andsubdivided into monthly budget figures.在总预算的许多要素中，对下一季度的预算金额进行了审查和细分为每月预算数字#The operating budgets affect the budgeted income statement, the cash budget, and the budgeted balance sheet.经营预算影响预算损益表、现金预算和预算资产负债表
2、During the first quarter of its operations, Morris Mfg. Co. expects to sell 50,000 units and create an ending inventory of 20,000 units. Variable manufacturing costs are budgeted at $10 per unit, and fixed manufacturing costs at $ 100,000 per quarter. The company’s treasurer expects that 80 percent of the variable manufacturing costs will require cash payment during the quarter and that 20 percent will be financed through accounts payable and accrued liabilities. Only 50 percent of the fixed manufacturing costs are expected to require cash payments during the quarter. In the cash budget, payments for manufacturing costs during the quarter will total: 在其运营的第一季度，Morris Mfg. Co. 预计将销售 50,000 件，并有20,000 件期末库存。 可变制造成本预算为每单位 $10，固定制造成本为每季度 100,000 美元。 该公司的财务主管预计，本季度 80% 的可变制造成本将需要现金支付，20% 将通过应付账款和应计负债提供资金。 预计本季度只有 50% 的固定制造成本需要现金支付。 在现金预算中，本季度支付的制造成本总计：（ ）
A.$800,000
B.$610,000
C.$600,000
D.$450,000
正确答案：$610,000
3、Rodgers Mfg. Co. prepares a flexible budget. The original budget forecasts sales of 100,000 units @ $20 and operating expenses of $300,000 fixed, plus $2 per unit. Production was budgeted at 100,000 units. Actual sales and production for the period totaled 110,000 units. When the budget is adjusted to reflect these new activity levels, which of the following budgeted amounts will increase, but by less than 10 percent?Rodgers Mfg. Co. 编制弹性预算。最初的预算预测销售额为 100,000 件 @ 20 美元，运营费用为 300,000 美元，加上每件 2 美元。 生产预算为 100,000 台。期内实际产销量合计11万件。 当调整预算以反映这些新的活动水平时，以下哪一项预算金额会增加，但增幅小于 10%？（ ）
