📚 Worksheet Answers – Chapter 28: Budgets and Budgetary Control | 第28章 工作表答案：预算与预算控制
This worksheet answers guide covers key exam-style questions on budgets and budgetary control for Cambridge International AS & A Level Business Chapter 28. Each question is followed by a model answer in English and Chinese, highlighting the level of application, analysis and evaluation expected at A Level.
本工作表答案指南涵盖剑桥国际 AS 与 A Level 商务第 28 章关于预算与预算控制的常见考试题型。每道题目后均提供英文与中文参考答案，突出 A Level 阶段所要求的应用、分析与评估能力。
1. Define a Budget and Budgetary Control | 定义预算和预算控制
A budget is a financial plan for the future concerning the revenues and costs of a business, usually expressed in monetary terms for a specified period of time. Budgetary control is the process by which managers prepare budgets, compare actual performance with planned performance, identify variances and take corrective action.
预算是指企业未来在收入和成本方面的财务计划，通常以货币形式表示，并针对特定时期编制。预算控制是指管理者编制预算、将实际业绩与计划业绩进行比较、找出差异并采取纠正措施的过程。
2. State Three Main Purposes of Setting Budgets | 列出编制预算的三个主要目的
The main purposes of setting budgets are planning, coordination and control. Planning means budgets force managers to look ahead and set financial targets. Coordination means budgets help different departments align their activities. Control means budgets provide a benchmark against which actual results can be measured.
编制预算的主要目的是规划、协调和控制。规划意味着预算迫使管理者向前看并设定财务目标。协调意味着预算有助于不同部门协调其活动。控制意味着预算提供了一个可衡量实际结果的基准。
- Planning: budgets translate business objectives into financial targets.
- Coordination: budgets ensure all departments work towards the same corporate goals.
- Control: budgets allow variances to be identified and investigated.
- 规划：预算将企业目标转化为财务指标。
- 协调：预算确保所有部门朝着同一企业目标努力。
- 控制：预算使差异得以识别和调查。
3. Distinguish Between Fixed and Flexible Budgets | 区分固定预算和弹性预算
A fixed budget is prepared for one level of output or activity and remains unchanged even if actual output differs. A flexible budget adjusts budgeted costs and revenues for different levels of activity, allowing more meaningful variance analysis when output changes.
固定预算针对某一产出水平或业务量编制，即使实际产出发生变化也保持不变。弹性预算根据不同业务量水平调整预算成本与收入，从而在产出变动时能进行更有意义的差异分析。
For example, a fixed budget may assume production of 10,000 units, while a flexible budget would recalculate expected costs for 8,000 or 12,000 units to compare like with like.
例如，固定预算可能假设生产 10,000 件产品，而弹性预算会重新计算 8,000 件或 12,000 件时的预期成本，以便在相同基础上进行比较。
4. Explain Two Advantages of Zero-Based Budgeting | 解释零基预算的两个优点
Zero-based budgeting requires each budget holder to justify every expense from zero, rather than using the previous year’s figures. One advantage is that it removes inefficiencies because no spending is automatically carried forward. A second advantage is that it encourages better resource allocation, since managers must rank activities according to business priorities.
零基预算要求每位预算负责人从零开始说明每项支出的理由，而不是沿用上一年的数字。其优点之一是可以消除低效支出，因为没有支出会自动结转。第二个优点是鼓励更合理的资源配置，因为管理者必须根据业务优先事项对活动进行排序。
5. Explain Two Limitations of Zero-Based Budgeting | 解释零基预算的两个局限性
One limitation of zero-based budgeting is that it is very time-consuming and costly to prepare, because every department must justify all spending in detail. Another limitation is that it can create uncertainty and conflict among managers, especially if budgets are cut without clear reasoning.
零基预算的一个局限性是其编制过程非常耗时且成本高昂，因为每个部门都必须详细说明所有支出理由。另一个局限性是它可能在管理者之间造成不确定性和冲突，尤其是在预算被削减但又缺乏明确理由的情况下。
6. Describe Incremental Budgeting and Outline One Advantage and One Disadvantage | 描述增量预算并概述一个优点和一个缺点
Incremental budgeting uses the previous year’s budget as a base and adjusts it for expected inflation or growth. One advantage is that it is simple and quick to prepare, providing stability for departments. One disadvantage is that it carries forward past inefficiencies, because existing spending is rarely questioned.
增量预算以上一年度预算为基础，并根据预期通胀或增长进行调整。其优点之一是编制简单快捷，能为各部门提供稳定性。缺点之一是它会将过去的低效支出延续下去，因为现有支出很少受到质疑。
7. Calculate Variances from Budgeted and Actual Figures | 根据预算与实际数据计算差异
The table below shows budgeted and actual figures for a firm. Calculate the variance for each item and state whether it is favourable or adverse.
下表显示了某企业的预算与实际数据。请计算各项目的差异，并说明是有利差异还是不利差异。
| Item | 项目 | Budgeted (£) | 预算 | Actual (£) | 实际 | Variance (£) | 差异 | Favourable/Adverse | 有利/不利 |
|---|---|---|---|---|
| Sales revenue | 销售收入 | 120,000 | 115,000 | -5,000 | Adverse | 不利 |
| Raw materials | 原材料 | 40,000 | 42,000 | -2,000 | Adverse | 不利 |
| Labour | 劳动力 | 30,000 | 28,000 | +2,000 | Favourable | 有利 |
| Fixed overheads | 固定间接费用 | 20,000 | 19,500 | +500 | Favourable | 有利 |
Sales revenue has an adverse variance of £5,000 because actual revenue is lower than budgeted. Raw materials have an adverse variance of £2,000 because actual costs are higher than budgeted. Labour and fixed overheads both have favourable variances because actual costs are lower than budgeted.
销售收入的差异为不利差异 5,000 英镑，因为实际收入低于预算。原材料为不利差异 2,000 英镑，因为实际成本高于预算。劳动力和固定间接费用均为有利差异，因为实际成本低于预算。
8. Explain Variance Analysis and Why It Is Important for Management Control | 解释差异分析及其对管理控制的重要性
Variance analysis is the process of comparing budgeted figures with actual figures, calculating the differences and investigating the causes of significant variances. It is important because it helps managers identify problems early, take corrective action and hold budget holders accountable for their performance.
差异分析是将预算数字与实际数字进行比较、计算差异并调查重大差异原因的过程。它之所以重要，是因为它能帮助管理者尽早发现问题、采取纠正措施，并使预算负责人对其业绩负责。
Without variance analysis, a business would not know whether its financial plans are being achieved or where control has been lost.
没有差异分析，企业就无法知道其财务计划是否正在实现，也不知道哪些环节失去了控制。
9. Recommend Two Actions to Respond to an Adverse Raw Material Cost Variance | 针对不利原材料成本差异提出两项应对措施
One action is to negotiate better terms with existing suppliers, such as bulk purchase discounts or longer payment periods. A second action is to investigate waste in the production process and improve inventory control, so that fewer raw materials are used per unit of output.
一项措施是与现有供应商谈判更优惠的条款，例如批量采购折扣或延长付款期限。第二项措施是调查生产过程中的浪费现象并改善库存控制，从而降低单位产出的原材料耗用量。
10. Evaluate the View That Budgets Are Always Effective Motivational Tools | 评估“预算始终是有效的激励工具”这一观点
Budgets can motivate employees because they provide clear targets and a sense of purpose. If employees participate in setting budgets and receive rewards for meeting them, motivation is likely to improve. However, budgets are not always effective motivational tools. If targets are unrealistic, imposed from the top down or used simply to blame staff for adverse variances, they can cause stress, lower morale and encourage dysfunctional behaviour such as creating budgetary slack.
预算可以激励员工，因为它提供了明确的目标和方向感。如果员工参与预算制定，并因达成目标而获得奖励，积极性很可能得到提高。然而，预算并非始终是有效的激励工具。如果目标不切实际、自上而下强加，或仅用于追究员工的不利差异责任，就可能导致压力增大、士气低落，并助长诸如制造预算宽松等不良行为。
In evaluation, the motivational impact of budgets depends on how they are set and used. Participative budgeting, realistic targets and a supportive management style are more likely to make budgets motivating than a rigid, top-down approach. Therefore the statement is only partially true.
评估来看，预算的激励效果取决于其制定和使用方式。参与式预算、切实可行的目标以及支持性的管理风格，比僵化的自上而下方法更可能使预算具有激励作用。因此，该观点只是部分正确。
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