[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fPJjNSxBSwNHsBsFIfcj7JPj3ez33Hk69v-33vb6FwK0":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":24,"type":25},[],"2025-10-12 22:37:24",220671066,[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_45532971","总预算","Budgets are a manager'stool to plan, understand, and control operations",[19,26,29,34,39,44,49,54,59,64],{"answer":20,"createTime":5,"id":21,"options":22,"question":23,"source":24,"type":25},[],220671065,[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":6,"options":28,"question":17,"source":24,"type":25},[],[8,9],{"answer":30,"createTime":5,"id":31,"options":32,"question":33,"source":24,"type":25},[],220671067,[8,9],"A capital budget is aperiodic business plan that includes a coordinated set of detailed operatingschedules and financial statements",{"answer":35,"createTime":5,"id":36,"options":37,"question":38,"source":24,"type":25},[],220671068,[8,9],"An operating budgetis the major part of a master budget that focuses on the income statement andits supporting schedules",{"answer":40,"createTime":5,"id":41,"options":42,"question":43,"source":24,"type":25},[],220671069,[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},[],220671070,[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},[],220671071,[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},[],220671072,[8,9],"Budgeting may usenonfinancial terms",{"answer":60,"createTime":5,"id":61,"options":62,"question":63,"source":24,"type":25},[],220671073,[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},[],220671074,[8,9],"Cash collections from customers include thecurrent month's cash sales plus collections on credit sales"]