题目内容：
按编制预算出发点的特征预算可以分为（ ）。
A．弹性预算 B．滚动预算
C．增量预算
D．零基预算
E．固定预算
参考答案：
答案解析：
多选题：按编制预算出发点的特征预算可以分为（ ）。
- 题目分类：审计专业相关知识
- 题目类型：多选题
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B．滚动预算
C．增量预算
D．零基预算
E．固定预算
B．滚动预算
C．增量预算
D．零基预算
E．固定预算
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