Wednesday, 12 August 2015

Cima C01 Exam Question No 20

Question No 20:

The term “budget slack” refers to the

A.
Extended lead time between the preparation of the functional budgets and the master budget.
B.
Difference between the budgeted output and the break even output.
C.
Additional capacity available which can be budgeted for.
D.
Deliberate over-estimation of costs and under-estimation of revenues in a budget.

Answer: D

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