Which of the following is NOT a functional budget?
A、Production budget
B、Distribution cost budget
C、Selling cost budget
D、Cash budget
A、Production budget
B、Distribution cost budget
C、Selling cost budget
D、Cash budget
【参考答案及解析】
A functional budget is a budget prepared for a particular function or department. A cash budget is the cash result of the planning decisions included in all the functional budgets. It is not a functional budget itself. Therefore the correct answer is D.
A functional budget is a budget prepared for a particular function or department. A cash budget is the cash result of the planning decisions included in all the functional budgets. It is not a functional budget itself. Therefore the correct answer is D.