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题目内容
（郑州航空工业管理学院-管理会计学）
【单选题】
The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget:
Hotelroom rental $600
Food 500
Entertainment 800
Decorations 300
Totals $2,200
After all bills for the party were paid, thetotal came to $2,315. Details are: $575for hotel room rental; $640 for food; $750 for entertainment; and $350 fordecorations. Two hundred personsattended the party.
Whatis the main reason for the unfavorable total budget variance?
A、Hotel room rent is the main reason.
B、Food is the main reason.
C、Entertainment is the main reason.
D、Decorations are the main reason.
The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget:
Hotelroom rental $600
Food 500
Entertainment 800
Decorations 300
Totals $2,200
After all bills for the party were paid, thetotal came to $2,315. Details are: $575for hotel room rental; $640 for food; $750 for entertainment; and $350 fordecorations. Two hundred personsattended the party.
Whatis the main reason for the unfavorable total budget variance?
A、Hotel room rent is the main reason.
B、Food is the main reason.
C、Entertainment is the main reason.
D、Decorations are the main reason.
参考答案