参考答案：

(1)编制预算最常用的方法有增量预算和零基预算。增量预算是指新的预算使用以前期间的预算或者实际业绩作为基础来编制。零基预算是指在每一个新的期间必须重新判断所有的费用，需要分析企业中每个部门的需求和成本。 (2)该公司不管每个部门预算比以前高还是低，都应当根据未来需求编制预算，但比较耗费时间，还有可能忽视长期目标，这是零基预算。零基预算的优点包括：①能够识别和去除不充分或者过时的行动；②能够促进更为有效的资源分配；③需要广泛地参与；④能够应对环境的变化；⑤鼓励管理层寻找替代方法。【English Answers】 (l)The most commonly used budgeting methods are incremental budgeting and zero - based budgeting. Incremental budgeting refers to the new budget is prepared using the previous budget or actual performance as the basis, which is then added the corresponding amount. Zero base budgeting is defined as expenses should be determined in each new period, and analysis of demand and cost of each department. (2) The budget should be based on the future demand regardless the level of previous budgets for each department. However, it consumes longer time, and is more likely to ignore the long -term goal, which is the zero base budgeting. The advantages of zero base budgeting include:①To identify and remove inadequate or outdated action;②To promote more efficient allocation of resources;③The need for wide participation;④ To cope with the change of environment;⑤To encourage the search for alternative methods by management.

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