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年度预算的编制关键和起点是()。

单选题
2022-01-02 04:36
A、生产预算
B、现金预算
C、销售预算
D、直接材料预算
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正确答案
C

试题解析
销售预算是年度预算的编制起点,首先确定销售预算后,再按照“以销定产”原则确定生产预算,再根据生产预算来确定直接材料、直接人工和制造费用预算,而现金预算是以上各项预算的汇总。

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