[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f5F0kDZYcLXOi75GkGTstEfCKGDF-LGYHIMfRi4yFj8I":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":24,"type":25},[],"2025-09-19 22:12:13",217331419,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},25,"651de30605c0cc82b2af4b0df0d4e7a2","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9a9e50bc76b73e80a42e5a800f1d2f57.jpg","管理会计","work_45783240","总预算","An operating budgetis the major part of a master budget that focuses on the income statement andits supporting schedules",[19,26,31,36,39,44,49,54,59,64],{"answer":20,"createTime":5,"id":21,"options":22,"question":23,"source":24,"type":25},[],217331416,[8,9],"The financial budgets of a nonmanufacturingcompany include the capital budget, thecash budget, and the budgeted balance sheet","v1",3,{"answer":27,"createTime":5,"id":28,"options":29,"question":30,"source":24,"type":25},[],217331417,[8,9],"Budgets are a manager'stool to plan, understand, and control operations",{"answer":32,"createTime":5,"id":33,"options":34,"question":35,"source":24,"type":25},[],217331418,[8,9],"A capital budget is aperiodic business plan that includes a coordinated set of detailed operatingschedules and financial statements",{"answer":37,"createTime":5,"id":6,"options":38,"question":17,"source":24,"type":25},[],[8,9],{"answer":40,"createTime":5,"id":41,"options":42,"question":43,"source":24,"type":25},[],217331420,[8,9],"The major drawback ofusing historical results for judging current performance is that inefficienciesmay be concealed in the past performance",{"answer":45,"createTime":5,"id":46,"options":47,"question":48,"source":24,"type":25},[],217331421,[8,9],"A budget is a qualitative expression of a plan ofaction",{"answer":50,"createTime":5,"id":51,"options":52,"question":53,"source":24,"type":25},[],217331422,[8,9],"A budget is anexample of an informal business plan",{"answer":55,"createTime":5,"id":56,"options":57,"question":58,"source":24,"type":25},[],217331423,[8,9],"Budgeting may usenonfinancial terms",{"answer":60,"createTime":5,"id":61,"options":62,"question":63,"source":24,"type":25},[],217331424,[8,9],"The master budgeting process summarizes the keydecisions regarding all aspects of the company's value chain",{"answer":65,"createTime":5,"id":66,"options":67,"question":68,"source":24,"type":25},[],217331425,[8,9],"Cash collections from customers include thecurrent month's cash sales plus collections on credit sales"]