A．对
B．错

A．A budget which has been set by scaling down individual expenditure items until the total budgeted expenditure can be met from available resources
B．A budget which is set by delegating authority from top management, allowing budget holders to participate in setting their own budgets
C．A budget which is set without permitting the ultimate budget holder to participate in the budgeting process
D．A budget which is set within the framework of strategic plans determined by top management