从财务管理的角度看，典型的融资租赁是( )。

Over the past several years, McFadden Industries has experienced the following regarding the company’s shipping expenses. Mcfadden 公司在过去几年的装运费用如下： Fixed costs 固定成本 $16,000 Average shipment 平均每次装载量 15 pounds 磅 Cost per pound 每磅成本 $.50 Shown below are McFadden’s budget data for the coming year.公司下一年的预算数据如下所示： Number of units shipped 8,000 Number of sales orders 800 Number of shipments 800 Total sales $1,200,000 Total pounds shipped 9,600 装运件数 8,000 销售订单数量 800 装运次数 800 销售总金额 $1,200,000 总运量（磅） 9,600 McFadden’s expected shipping costs for the coming year are 请问公司下一年度的装运成本的预算额应该是多少？

A.50
B.公司下一年的预算数据如下所示：
C.$4,800.
B.$16,000.
C.$20,000.
D.$20,800.

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Country Ovens is a family restaurant chain.Due to an unexpected road construction project, traffic passing by the Country Ovens restaurant in Newtown has significantly increased.As a result, restaurant volume has similarly increased well beyond the level expected.Which type of budget would be most appropriate in helping the restaurant manager plan for restaurant labor costs? Country Ovens 是一家家族餐饮连锁店。一项意想不到的道路建设项目，使得经过位于 Newtown 的饭店的 客流量大为增加。结果，饭店的业务量也异乎寻常地显著增加。下面哪一种类型的预算最适合用来帮助饭店 经理计划好人工成本？

A.Due
B.As
C.Which
D.Zero-based
E.零基预算
B.Rolling
F.滚动预算
C.Activity-based
G.作业预算
D.Flexible
H.弹性预算

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