登录之后可查看解析

Answer (D) is correct . The actual level of production for a period is rarely identical to the level that was projected when the period was being planned. Flexible budgets use standard costs to report what costs “should” have been incurred given the actual level of production achieved.

Answer (A) is incorrect because Shortfalls in planned production should be clearly presented by any budget system.
Answer (B) is incorrect because Easily changed standards defeat the purpose of having standards.
Answer (C) is incorrect because Fixed cost variances are no more clearly presented under a flexible budgeting system than they are under any other.