平均正确率 ：42.9%

　　SB Co operates in a market which is affected by dramatic inflation and currency rate fluctuations. As a result, the company is experiencing difficulty in establishing effective budgetary planning and control procedures. The main problem is that the budget managers have difficulty in forecasting costs and revenues with any degree of accuracy for more than three months ahead. They therefore doubt the usefulness of their annual budgets for planning and control purposes.

　　Which of the following budgetary procedures would be most applicable to this company's situation?

　　A. Rolling budgets.

　　B. Flexible budgets.

　　C. Zero based budgets.

　　D. Fixed budgets.

　　The correct answer is: Rolling budgets.

　　Fixed budgets: describes a zero based budgeting system, accomplished on a rotating basis.

　　Flexible budgets: describes an incremental budgeting system.

　　Zero based budgets: describes a system of imposed/top-down budgets.