ACCA每日一小考 50 期 题目解析 F2

Which of the following best describes a top-down budget?


A. A budget which is set by delegating authority from top management, allowing budget holders to participate in setting their own budgets
B. A budget which has been set by scaling down individual expenditure items until the total budgeted expenditure can be met from available resources
C. A budget which is set without permitting the ultimate budget holder to participate in the budgeting process
D. A budget which is set within the framework of strategic plans determined by top management

正确答案：C
答案解析

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