问题 问答题 简答题

简述全面预算体系的构成及各组成部分之间的关系?

答案

参考答案:

全面预算主要包括三个组成部分,即业务预算、专门决策预算和财务预算。业务预算和专门决策预算是财务预算的基础,财务预算是依赖于企业预算和专门决策预算编制的,是整个预算体系的主体。销售预算又是业务预算的编制起点。

阅读理解

阅读理解。

      One day, I happened to meet an Englishman in the street and soon we began to talk. As I was talking about

how I was studying English, the foreigner seemed to be very surprised, gently shaking his head and saying,

"You don't say! You don't say!" I was puzzled (困惑的), and I thought, "Perhaps this is not a right thing to talk

about." So I said to him, "Well, shall we talk about the Great Wall? Have you ever been there?" 

      "Certainly. When I'm back home, everyone will laugh at me if I leave here without seeing it. The Great Wall

is wonderful!" "Yes, it is one of the wonders in the world. And people of many countries have come to visit it."

As I went on telling him more about it, he stopped me again, "You don't say!"

      I couldn't help asking, "Why do you ask me not to talk about it?" 

      "Well, I didn't ask you to do so." he answered, greatly surprised. 

      "Didn't you say 'You don't say!'?" I asked again.

      Hearing this, the foreigner laughed loudly. He began to explain, " 'You don't say!' means 'Really?' Perhaps

you know little about English idioms (习惯用语)." 

      Wow! How foolish I was! Since then I have been careful with English idioms.

根据短文内容,判断正(T)误(F)。

(     ) 1. The foreigner didn't want to listen to the writer to talk about how he was studying English.

(     ) 2. The writer was puzzled because the foreigner knew the Great Wall very well.

(     ) 3. The foreigner thought the Great Wall was wonderful.

( ) 4. Perhaps the story happened in China.

( ) 5. When the foreigner used the idiom "You don't say!", he meant "Stop talking!"

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