Question：Which of the following statements about the relationship between standards and budgets is/are true?

　　A. All the statements are true.

　　B. Budgets and standards both involve looking to the future.

　　C. Budgets and standards may be used for control purposes.

　　D. Budgets and standards are interrelated.

　　The correct answer is: All the statements are true.

　　解析：Budgets and standards are interrelated is true, a standard unit production cost can act as the basis for a production cost budget.

　　Budgets and standards may be used for control purposes is also true. A budget aids control by setting financial targets or limits for a forthcoming period. Actual achievements or expenditures are then compared with the budgets and action is taken to correct any variances where necessary. A standard also achieves control by comparison of actual results against a predetermined target.

　　Budgets and standards both involve looking to the future is true. They are used to forecast what is likely to happen given a certain set of circumstances.