📚 Worksheet Answers – Chapter 23: Budgets | 第23章 预算 练习题答案
This worksheet answer guide covers the main question types on budgets in Chapter 23 of the Cambridge AS & A Level Business course. Use the model answers below to check your understanding of budgeting, variance analysis and budgetary control.
本练习答案指南涵盖剑桥AS和A Level商务课程第23章预算的主要题型。使用以下标准答案检查你对预算、差异分析和预算控制的理解。
1. Define a budget and explain its main purposes | 定义预算并解释其主要目的
Definition: A budget is a detailed financial plan for the future, usually expressed in money terms, covering expected revenues and costs over a specific period.
定义： 预算是对未来的详细财务计划，通常以货币表示，涵盖特定时期内的预期收入和成本。
Planning: Budgets force managers to think ahead and set financial targets, which can reduce uncertainty.
计划： 预算促使管理者提前思考并设定财务目标，从而降低不确定性。
Coordination: Budgets link different departments because the spending of each department must fit into the whole business plan.
协调： 预算将不同部门联系起来，因为每个部门的支出必须与整个企业计划相吻合。
Control: By comparing actual results with budgets, managers can monitor performance and take corrective action.
控制： 通过将实际结果与预算进行比较，管理者可以监控绩效并采取纠正措施。
Motivation: Budget targets can motivate staff if they are realistic and accepted by those responsible for meeting them.
激励： 预算目标若现实且被负责实现目标的人员接受，可以激励员工。
2. Distinguish between a budget and a cash flow forecast | 区分预算与现金流预测
A budget is a wider financial plan covering all expected revenues and costs, including non-cash items such as depreciation.
预算是一种更广泛的财务计划，涵盖所有预期收入和成本，包括折旧等非现金项目。
A cash flow forecast focuses only on cash inflows and outflows, showing the timing of cash movements and the expected bank balance.
现金流预测只关注现金流入和流出，显示现金流动的时间以及预期的银行余额。
Businesses use budgets for planning and control across all financial activities, while cash flow forecasts are mainly used to manage liquidity.
企业使用预算对所有财务活动进行计划和控制，而现金流预测主要用于管理流动性。
3. Outline three types of budgets used by a manufacturing business | 列举制造业企业使用的三种预算
Sales budget: This forecasts the volume of units sold and the sales revenue expected over a budget period; it is often the starting point for other budgets.
销售预算： 它预测预算期内销售的产销量和预期销售收入；通常也是其他预算的起点。
Production budget: This sets out the number of units to be produced to meet the sales budget, taking account of opening and closing inventory.
生产预算： 它规定为满足销售预算需要生产的产品数量，并考虑期初和期末存货。
Expenditure budget: This estimates the costs of production, such as materials, labour and overheads, so the business can control spending.
支出预算： 它估算生产成本，如材料、人工和间接费用，以便企业控制支出。
4. Explain the difference between incremental budgeting and zero-based budgeting | 解释增量预算与零基预算的区别
Incremental budgeting starts with the previous period’s budget and adjusts it for known changes, such as inflation or planned expansion.
增量预算以上一期的预算为基础，根据通货膨胀或计划扩张等已知变化进行调整。
Zero-based budgeting requires managers to justify every item of spending from zero each year, as if no budget existed before.
零基预算要求管理者每年从零开始证明每一项支出的合理性，就好像以前没有预算一样。
Incremental budgeting is quicker and cheaper, but it may carry forward past inefficiencies. Zero-based budgeting can cut waste but is time-consuming and may be demotivating.
增量预算更快、成本更低，但可能将过去的低效率延续下去。零基预算可以削减浪费，但耗时且可能打击积极性。
5. State the formula for a sales variance and illustrate its meaning | 写出销售差异公式并说明其含义
The sales variance formula is:
销售差异计算公式为：
Sales variance = Actual sales – Budgeted sales
If actual sales exceed budgeted sales, the result is positive, so it is a favourable variance. If actual sales fall below budget, the result is negative, so it is an adverse variance.
如果实际销售额超过预算销售额，结果为正，属于有利差异。如果实际销售额低于预算，结果为负，属于不利差异。
For example, if budgeted sales are $100,000 and actual sales are $115,000, the variance is $15,000 favourable.
例如，如果预算销售额为 100,000 美元，实际销售额为 115,000 美元，则差异为 15,000 美元有利差异。
6. Explain what is meant by a favourable and an adverse variance | 解释有利差异和不利差异的含义
A favourable variance occurs when the difference between actual and budgeted figures increases profit. This can happen because revenue is higher than budgeted or because costs are lower than budgeted.
有利差异是指实际数据与预算数据之间的差额使利润增加。这可能是因为收入高于预算，或者成本低于预算。
An adverse variance occurs when the difference reduces profit. This can result from revenue being lower than budgeted or costs being higher than budgeted.
不利差异是指差额使利润减少。这可能是因为收入低于预算，或成本高于预算。
Managers should investigate significant variances rather than treating all favourable variances as good and all adverse variances as bad, because quality or long-term performance may be affected.
管理者应调查重大差异，而不是将所有有利差异视为好事、将所有不利差异视为坏事，因为质量或长期绩效可能受到影响。
7. Discuss two benefits of using flexible budgets rather than fixed budgets | 讨论弹性预算相对固定预算的两个好处
A fixed budget is prepared for one level of activity, while a flexible budget is adjusted to the actual level of output. This makes flexible budgets more useful for comparing performance.
固定预算是针对一种作业水平编制的，而弹性预算根据实际产出水平进行调整。这使得弹性预算在比较绩效时更有用。
First, flexible budgets allow a fairer comparison because they show what costs should have been for the actual output achieved, so managers can identify efficiency differences rather than activity differences.
首先，弹性预算可以实现更公平的比较，因为它们显示了在已实现的实际产出水平下成本本应是多少，因此管理者可以识别效率差异而不是作业量差异。
Second, flexible budgets improve control in businesses with fluctuating demand, because variances are not distorted by changes in sales volume.
其次，弹性预算改善了需求波动企业的控制，因为差异不会被销售量的变化所扭曲。
8. Analyse two limitations of budgeting as a planning and control tool | 分析预算作为计划与控制工具的两个局限性
One limitation is that budgets are based on estimates and forecasts, so they can quickly become outdated if market conditions change rapidly. This reduces their reliability for decision-making.
一个局限性是预算基于估计和预测，如果市场条件快速变化，预算很快就会过时。这降低了其决策的可靠性。
Another limitation is that unrealistic budgets can demotivate employees. If targets are too tight, staff may feel pressure to cut corners; if they are too loose, staff may build in budgetary slack.
另一个局限性是不切实际的预算会打击员工的积极性。如果目标过紧，员工可能会感到压力而走捷径；如果目标过松，员工可能会制造预算松弛。
In addition, budgeting can be time-consuming and expensive, especially zero-based budgeting, which requires detailed justification every period.
此外，预算编制可能耗时且昂贵，尤其是零基预算，它要求每个时期都进行详细的支出论证。
9. Worked example: calculate the total cost budget and the profit variance | 计算题：计算总成本预算
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