To: ADT Bank finance managers From: Peter Honorat Subject: Annual Budget Proposal Date: December 1 Hello everyone, The finance

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问题 To: ADT Bank finance managers
From: Peter Honorat
Subject: Annual Budget Proposal
Date: December 1
Hello everyone,
The finance department is completing a budget proposal for next year. The proposal will be discussed at ADT Bank’s yearly planning meeting in January. In connection with this, we request that you submit the budget estimates for your respective branches within the week.
In particular, we need your recommended salary adjustments as well as your estimated expenses for supplies and equipment. As agreed in the last meeting, your budget proposals should meet the standards provided by the finance department. Please turn in the documents no later than December 8.
Sincerely,
Peter Honorat
Administrative Assistant
Finance Department
According to the e-mail, what is the finance department’s role in budget planning?

选项 A、Assigning accounting consultants to branches
B、Updating the shareholders on company income
C、Soliciting price quotations from suppliers
D、Setting guidelines for estimating expenses

答案D

解析 本题是问财务部在预算规划中的角色是什么(what)。根据题干中的核心线索the finance department’s role in budget planning定位到原文中的“…your budget proposals should meet the standards provided by the finance department.”,可知预算案要符合财务部制定的标准,因此选(D)Setting guidelines for estimating expenses.
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