平均正確率 ：46.2%
　　A zero-based budget is one which:
　　A. Requires each item of expenditure to be justified in its entirety in order to be included.
　　B. Is based on the current year's budget with additional amounts added for growth and inflation.
　　C. Is adjusted for inflation using index numbers.
　　D. Is continuously updated by adding a further accounting period when the earlier accounting period has expired.
　　正確答案：A
　　答案解析：
　　The correct answer is: Requires each item of expenditure to be justified in its entirety in order to be included.