题干：零基预算的主要特点是
a以以前年度的预算为基础加增幅加以调整
b检查每一个作业，并判断其是否应该继续，减少或消除
c假定所有的作业是合法的，并且接受任何成本增加的预算
d把重心放在PPE上
考点：Budget Methodologies and Budget Preparation-Budget Methodologies
关键词：ZBB
解题思路：
作业基础预算法优点是更加精确，缺点是计算过程较为复杂，各个作业成本动因不同
零基预算方法不考虑之前的，一切从头开始预算将要发生的。目的是为了控制成本，减少冗余成本。
滚动预算是以一个季度为周期，每个季度新增一个预算季度，并将最之前的季度剔除，保持4个季度滚动。优点是降低不确定性，缺点是每一季度都在做预算，较为复杂
弹性预算是指在预算过程中保持一定的弹性，应对不同的情况，是相对于静态预算而言的
Answer (B) is correct . ZBB is a planning process in which each manager must justify his/her department’s full budget for each period. The purpose is to encourage periodic reexamination of all costs in the hope that some can be reduced or eliminated.
Answer (A) is incorrect because Traditional or incremental budgeting takes the previous year’s budgets and adjusts them for inflation and assumes all activities are legitimate and worthy of receiving budget increases to cover any increased costs.
Answer (C) is incorrect because ZBB is a planning process in which each manager must justify his/her department’s full budget for each period. The purpose is to encourage periodic reexamination of all costs in the hope that some can be reduced or eliminated.
Answer (D) is incorrect because It is a definition of a capital budget.
