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| 21. | Preparing the budget is a successor of all other activities. |
| 编制预算乃是其它各项活动的后继。 |
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| 22. | The elements we will discuss in the following part are essential for attainment of an ideal organization budget. |
| 我们下面将就预算成功编制的几个重要因素展开讨论。 |
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| 23. | Budget preparation is a systematic work. |
| 预算的编制是一个系统性的工作。 |
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| 24. | The income statement, the capital expenditures budget, and plans for raising cash and paying debts provide information for the cash budget, which feeds into the budgeted balance sheet. |
| 损益表‘本支出预算、措资金、还债务都为现金预算提供数据，而现金预算则是预算资产负债表编制的基础。 |
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| 25. | Assist in preparation of annual budgets and forecasts and analysis of actual performance against budget. |
| 协助编制预算，进行预测,分析实际结果和预算的差异。 |
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| 26. | A flexible budget may be used to establish a standard factory overhead rate. |
| 制造费用标准比率通常在弹性预算的编制过程中建立。 |
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| 27. | Another method of obtaining variable budgeting is to establish alternative budgets for alternative eventualities. |
| 另一个编制变动预算的方法是制定一个取代可变事件的取代预算。 |
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| 28. | Sales budget is always first prepared and then production budget. |
| 一般情况下,要首先进行销售预算的编制,然后是生产预算。 |
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| 29. | Based on the department budgets, the budget director can prepare the budgeted financial statements including income statement and balance sheet. |
| 在上述部门预算的基础上,预算主管便可着手编制预算财务报表,包括损益表和资产负债表。 |
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| 30. | Follow them are the individual budgets for such things as materials, direct labor, overhead costs, selling and administrative expenses, and then cash budgets. |
| 在完成这两个预算的编制后,再进行诸如材料、直接人工、制造成本、销售和管理费用、现金等预算的编制工作。 |
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