Which of the following best describes a top-down budget?

A、Abudgetwhichhasbeensetbyscalingdownindividualexpenditureitemsuntilthetotalbudgetedexpenditurecanbemetfromavailableresources;
B、Abudgetwhichissetbydelegatingauthorityfromtopmanagement,allowingbudgetholderstoparticipateinsettingtheirownbudgets;
C、Abudgetwhichissetwithoutpermittingtheultimatebudgetholdertoparticipateinthebudgetingprocess;
D、Abudgetwhichissetwithintheframeworkofstrategicplansdeterminedbytopmanagement