Question：Which of the following functions is the least likelyto be carried out by a treasury department?
　　A. Dealing in foreign exchange.
　　B. Involvement in business acquisitions and sales.
　　C. Preparing the corporate budget and business plan.
　　D. Negotiating arrangements with bankers.
　　The correct answer is: Preparing the corporate budget and business plan.
　　解析：The treasury department would be involved in negotiating deals for finance arrangements with bankers, dealing in foreign exchange and hedging risk associated with fluctuating exchange rates. They would also be involved in business mergers and acquisitions.
　　The treasury department is highly unlikely to be involved in preparing the corporate budget and business plan. This is the function of the Finance and Management Account department.