英语翻译预算是一个实体的运营计划和控制工具,它用来确定在一段时间内为实现实体的目标所需要的资源和投入.预算主要是定量指标,而不是定性指标.财务预算为损益、现金流量和财务状况

英语翻译预算是一个实体的运营计划和控制工具,它用来确定在一段时间内为实现实体的目标所需要的资源和投入.预算主要是定量指标,而不是定性指标.财务预算为损益、现金流量和财务状况
英语翻译
预算是一个实体的运营计划和控制工具,它用来确定在一段时间内为实现实体的目标所需要的资源和投入.预算主要是定量指标,而不是定性指标.财务预算为损益、现金流量和财务状况设定了具体目标.预算编制时为制定预算所实施的步骤.除了清晰传达组织的目标,理想的预算还包括预算控制.如果没有正式的控制制度,预算只不过是预测.预算控制是一个管理过程,目的是通过制定系统性的预算审批流程,协调相关方的努力和相关营运活动,分析实际结果与预算的差异并向负责方提供适当的反馈,以确保预算目标的实现.预算中所设定的目标必须是员工认为可实现的,这样的目标才具有激励作用.模拟报表是一种以历史信息为基础的预算财务报表,它会假设某些事件已经发生过以对历史信息作出调整.预算资产负债表、预算现金流量表和预算损益表是对未来期间资源分配目标的预测.预算周期通常包括以下步骤：1.对整个实体和它的子单位分别编制预算,所有管理者均同意完成预算中应由自己负责的那一部分.2.预算被用于比较当期绩效与预期绩效.3.检查预算结果与实际间的差异,如果可能的话采取纠正措施.4.收集反馈信息,重新检查预算,必要时修订预算.

英语翻译预算是一个实体的运营计划和控制工具,它用来确定在一段时间内为实现实体的目标所需要的资源和投入.预算主要是定量指标,而不是定性指标.财务预算为损益、现金流量和财务状况
A budget is an operational plan and control tool for an entity that identifies the resources and commitments needed to satisfy the entity 's goal over a period.Budgets are primarily quantitative , not qualitative . They set specific goals for income , cash flows ,and financial position .Budgeting is undertaking the step involved in preparing a budget .Along with clear communication of organizational goals , the ideal budget also contains budgetary controls . Without a formal system of control , a budget is little more than a forecast .Budgetary control is a management process to help ensure that a budget is achieved by instituting a systematic budget approval process ,by coordinating the efforts of all involved parties and operations , and by analyzing variances from the plan and providing appropriate feedback to responsible parties .The goals identified in the budgetary in the budget must be perceived by employees ,as realistic if those employees are to be motivated to achieve the goals .A pro forma statement is a budget financial statement based on historical documents that is adjusted for events "as if " they had occurred . Budget balance sheets , budget statements of cash flows ,and budgeted income statements are forecasts of goals for a future period that assist in the allocation of resources . A
budget cycle usually involves the following steps :1.A budget is created that addresses the entity as a whole as well as its subunits , and all managers agree to fulfill their part of the budget . 2.The budget is used to test current performance against expectation . 3.Variations from the plan are examined,and corrective actions are taken when possible .4.Feedback is collected ,and
revised if needed