Worksheet Answers – Chapter 33: Budgets | 第33章练习题答案：预算

📚 Worksheet Answers – Chapter 33: Budgets | 第33章练习题答案：预算

This worksheet answer guide covers the most common questions on budgets in Chapter 33. It explains key terms, shows how to calculate variances, and discusses advantages and limitations of budgetary control. Use the paired English-Chinese explanations to check your understanding and improve your exam answers.

本答案指南涵盖第33章预算部分最常见的练习题。文章解释关键术语，演示如何计算差异，并讨论预算控制的优点与局限。使用中英对照解释，帮助你检查理解并提高考试答题质量。

1. Key Terms in Budgeting | 预算关键术语

A budget is a detailed financial plan for a future period, usually expressed in money terms. It sets out expected income and spending for a business, department, or project. A budget holder is the manager who is responsible for meeting that particular budget.

预算是一份详细的财务计划，通常以货币形式表示，适用于未来期间。它规定了企业、部门或项目的预期收入和支出。预算负责人是负责完成特定预算目标的管理者。

Budgetary control means comparing actual outcomes with budgeted figures at the end of a period. A variance is the difference between the actual result and the budgeted figure. If the actual result is better than budget, the variance is favourable; if it is worse, the variance is adverse.

预算控制意味着在期末将实际结果与预算数字进行比较。差异是实际结果与预算数字之间的差额。如果实际结果好于预算，差异为有利差异；如果差于预算，则为不利差异。

Budget | 预算 – a financial plan for a future period.
Variance | 差异 – the difference between actual and budgeted figures.
Budget holder | 预算负责人 – the person accountable for managing a budget.
Budgetary control | 预算控制 – comparing actual results with budgets and taking action where needed.

2. The Purpose of Budgets | 预算的目的

Budgets help managers to plan for the future by setting clear financial targets. They also coordinate departments so that, for example, the sales budget is linked to the production budget and the cash budget. Budgets communicate targets to staff and can be used to motivate employees if targets are realistic and agreed.

预算通过设定明确的财务目标帮助管理者规划未来。预算还可以协调各部门，例如将销售预算与生产预算和现金预算联系起来。预算能将目标传达给员工，如果目标现实且经员工同意，还可以用来激励员工。

Budgets also support control. After the period ends, actual performance is compared with the budget. Any significant variances are investigated and corrective action can be taken.

预算还支持控制。期间结束后，实际业绩与预算进行比较。任何重大差异都会被调查，并可以采取纠正措施。

3. Types of Budgets | 预算的类型

The main types of budget you are likely to meet are the sales budget, production budget, cost or expenditure budget, and cash budget. A sales budget shows planned sales in units and value. A production budget shows how many units need to be produced to meet the sales budget. A cost budget sets expected costs, while a cash budget forecasts cash inflows and outflows.

你可能遇到的主要预算类型有销售预算、生产预算、成本或支出预算以及现金预算。销售预算显示按数量和价值计划的销售量。生产预算显示为满足销售预算需要生产多少单位产品。成本预算设定预期成本，而现金预算预测现金流入和流出。

For example, a business expects to sell 5,000 units at $10 each. Its sales budget would be $50,000. If it wants to hold 200 units of closing inventory and already has 100 units of opening inventory, the production budget is 5,000 + 200 – 100 = 5,100 units.

例如，某企业预计以每件 $10 的价格销售 5,000 件产品。其销售预算为 $50,000。如果企业希望期末留存 200 件存货，而期初已有 100 件存货，则生产预算为 5,000 + 200 – 100 = 5,100 件。

4. Variance Analysis | 差异分析

Variance analysis is the process of calculating the difference between budgeted and actual figures. The basic formula is shown below. Always label your answer as favourable (F) or adverse (A).

差异分析是计算预算数与实际数之间差额的过程。基本公式如下所示。请始终将答案标注为有利差异 (F) 或不利差异 (A)。

Variance = Actual Result – Budgeted Figure | 差异 = 实际结果 – 预算数字

For revenue, an actual figure above budget is favourable because the business has earned more than expected. For costs, an actual figure above budget is adverse because the business has spent more than expected.

对于收入，实际数高于预算数为有利差异，因为企业赚得比预期多。对于成本，实际数高于预算数为不利差异，因为企业花得比预期多。

5. Calculating Sales Revenue Variances | 计算销售收入差异

A sales revenue variance can be split into a sales volume variance and a sales price variance. Look at this example: a business budgets sales of 5,000 units at $10 each, giving budgeted sales revenue of $50,000. Actual sales are 4,800 units at $11 each, giving actual sales revenue of $52,800.

销售收入差异可以分解为销售量差异和销售价格差异。请看这个例子：某企业预算销售 5,000 件，每件 $10，预算销售收入为 $50,000。实际销售 4,800 件，每件 $11，实际销售收入为 $52,800。

Total sales revenue variance is $52,800 – $50,000 = $2,800 F. Sales volume variance is (4,800 – 5,000) × $10 = $2,000 A. Sales price variance is 4,800 × ($11 – $10) = $4,800 F.

总销售收入差异为 $52,800 – $50,000 = $2,800 F。销售量差异为 (4,800 – 5,000) × $10 = $2,000 A。销售价格差异为 4,800 × ($11 – $10) = $4,800 F。

Sales revenue variance = ($52,800 – $50,000) = $2,800 F | 销售收入差异 = $2,800 F

Sales volume variance = (4,800 – 5,000) × $10 = $2,000 A | 销售量差异 = $2,000 A

Sales price variance = 4,800 × ($11 – $10) = $4,800 F | 销售价格差异 = $4,800 F

6. Calculating Cost Variances | 计算成本差异

Cost variances are also important. Suppose a business budgeted material cost of $2 per unit for 5,000 units, so budgeted cost was $10,000. Actual output was 4,800 units and actual material cost was $12,000.

成本差异也很重要。假设某企业预算每单位材料成本为 $2，计划产量为 5,000 件，因此预算成本为 $10,000。实际产量为 4,800 件，实际材料成本为 $12,000。

The original budget comparison would show an adverse variance of $12,000 – $10,000 = $2,000 A. However, the business produced fewer units, so a flexed budget should be used. Flexed budget material cost = 4,800 × $2 = $9,600. The true material cost variance is $12,000 – $9,600 = $2,400 A.

与原始预算比较会显示不利差异 $12,000 – $10,000 = $2,000 A。然而，企业生产的件数较少，因此应使用弹性预算。弹性预算材料成本 = 4,800 × $2 = $9,600。真正的材料成本差异为 $12,000 – $9,600 = $2,400 A。

This shows that a simple comparison can be misleading. The flexed budget gives a fairer picture because it adjusts for the actual level of output.

这表明简单比较可能会产生误导。弹性预算因为根据实际产量水平进行了调整，所以能给出更公平的结果。

7. Flexible Budgets | 弹性预算

A flexible budget adjusts budgeted costs and revenues to the actual level of output or activity. It recognises that some costs are fixed while others are variable. When activity levels change, variable costs should change, but fixed costs should stay the same in the short term.

弹性预算根据实际产出或活动水平调整预算成本和收入。它认识到有些成本是固定的，而另一些是变动的。当活动水平发生变化时，变动成本应当变化，但固定成本在短期内应保持不变。

Flexible budgeting is especially useful in controlling costs because it removes the effect of volume differences. A manager is not blamed for variances caused only by producing fewer or more units than planned.

弹性预算在成本控制中特别有用，因为它消除了业务量差异的影响。管理者不会因为仅仅由于产量少于或多于计划而造成的差异受到责备。

8. Advantages of Budgets | 预算的优点

Budgets bring several advantages to a business. They encourage planning and forward thinking, improve coordination between departments, and provide a basis for control. They also communicate targets and can motivate employees when targets are challenging but achievable.

预算给企业带来若干优点。它鼓励计划和前瞻性思考，改善部门间的协调，并为控制提供依据。预算还能传达目标，当目标具有挑战性但可实现时，能够激励员工。

Planning | 计划 – forces managers to look ahead and set objectives.
Coordination | 协调 – ensures different departments work towards the same goals.

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Worksheet Answers – Chapter 33: Budgets | 第33章练习题答案：预算