英语翻译The master budget The term” budget” is actually a shorthand term to,describe a variety of budget documents.All of these documents are combined into a master budget.The master budget is s set of interrelated budgets that constitutes a

英语翻译The master budget The term” budget” is actually a shorthand term to,describe a variety of budget documents.All of these documents are combined into a master budget.The master budget is s set of interrelated budgets that constitutes a
英语翻译
The master budget
The term” budget” is actually a shorthand term to,describe a variety of budget documents.All of these documents are combined into a master budget.The master budget is s set of interrelated budgets that constitutes a plan of action for a specified time period.The individual budgets in a master budget are pictured in illustration 6-2.
As the illustration shows,the master budget contains two classes of budgets.Operating budgets are the individual budgets that result in the preparation of the budgeted income statement.These budgets establish goals for the company’s sales and production personnel.In contrast,financial budgets are the capital expenditure budget,the cash budget,and the budgeted balance sheet.These budgets focus primarily on the cash resources needed to expected operations and planned capital expenditures.

英语翻译The master budget The term” budget” is actually a shorthand term to,describe a variety of budget documents.All of these documents are combined into a master budget.The master budget is s set of interrelated budgets that constitutes a
总预算
术语”预算”其实是一个简略表示法,它描述许多种预算文件.所有这些文件合成一个总预算.总预算是一套相关的预算,它构成一段指定期间内的行动计划.在总预算中的各种预算如图6-2所示.
如该图所示,总预算包含两类预算.营业预算是必须准备预计收入报告的各项预算.这些预算为公司的销售和生产人员配备设定了目标.另一方面,财政预算是资本支出预算,现金预算,和预计资产负债表.这些预算主要关心预期营业所需的现金资源和计划资本支出

主预算
期限"预算" 实际上是速记期限, 描述各种各样的预算文件。速记全部这些文件被结合入一个主预算。主预算是构成行动计划指定的时期的一 套交关预算。各自的预算在一个主预算方面被生动描述在例证6-2 。
当例证显示, 主预算包含预算二组。营业预算是导致预算收入报告准备的各自预算。这些预算建立目标为公司的销售和生产人员。相反, 财政预算是资本支出预算、现金预算, 和预算的资产负债表。...

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主预算
期限"预算" 实际上是速记期限, 描述各种各样的预算文件。速记全部这些文件被结合入一个主预算。主预算是构成行动计划指定的时期的一 套交关预算。各自的预算在一个主预算方面被生动描述在例证6-2 。
当例证显示, 主预算包含预算二组。营业预算是导致预算收入报告准备的各自预算。这些预算建立目标为公司的销售和生产人员。相反, 财政预算是资本支出预算、现金预算, 和预算的资产负债表。这些预算集中于现金资源必要用于期待的操作和计划了资本支出

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