平均正確率 ：25%
　　Which of the following are advantages of rolling budgets?
　　A. They reduce the element of uncertainty in budgeting.
　　B. They involve less time, effort and money in budget preparation than other budgets.
　　C. There is always a budget which extends for several months ahead.
　　D. They are more realistic.
　　正確答案：A,C,D
　　答案解析：
　　The correct answers are: They reduce the element of uncertainty in budgeting; There is always a budget which extends for several months ahead; They are more realistic.
　　If a high rate of inflation or major changes in market conditions or any other change is likely which cannot be quantified with accuracy, rolling budgets concentrate detailed planning and control on short-term prospects where the degree of uncertainty is much smaller.
　　For example, if rolling budgets are prepared quarterly, there will always be a budget extending for the next 9 to 12 months. This is not the case when fixed annual budgets are used.
　　Planning and control will be based on a recent plan instead of a fixed annual budget that might have been made many months ago and which is no longer realistic.