在分权组织结构下，编制责任预算的程序通常是( )。
A．自上而下、层层分解
B．自上而下、层层汇总
C．由下而上、层层分解
D．由下而上、层层汇总
参考答案：D
解析： 在分权组织结构下，首先也应按责任中心的层次，将公司总预算(或全面预算)从最高层向最底层逐级分解，形成各责任单位的责任预算。然后建立责任预算的跟踪系统，记录预算实际执行情况，并定期从最基层责任中心把责任成本的实际数，以及销售收入的实际数，通过编制业绩报告逐层向上汇总，一直达到最高的投资中心。
| Cloze. | ||||
| Behind our house is the start of a fascinating trail (小径). This trail is one of the old roads that wind through untold miles of forest. My 1 , Beans, and I walk the trail frequently. Normally, Beans sniffs alongside the trail to follow the smell of a deer track or 2 some cause known only to him. Beans is a white dog, quite handsome and very 3 . He not only understands what we tell him, but also often makes sounds as if he were trying to 4 back. One morning, we took a different route, which led us to an unfamiliar trail. I was sure this trail would eventually lead us to our familiar 5 . But, no. We seemed to be far off course. After two hours, I suddenly realized that Beans probably 6 the way home. So I urged, "Beans, take me home." He ran down a new trail. But it merely led to an intersection (岔道口) of trails. Soon it became 7 that we were getting nowhere. I began to picture the rest of the day in the 8 , without food or drink. We had walked about ten miles. But Beans seemed totally 9 . The sniffing and exploring was going well for him. Finally, we 10 a crossroad near a highway. Lady Luck suggested I should turn left. We did and 11 reached a cottage beside a field. I knocked on the door and explained my situation to an old man. He laughed and then drove us home. Since our adventure, I 12 that Beans probably knew all along how to get home. He was just having too much fan exploring new trails. | ||||
|