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| 31. | The basic data for preparation of cash budget can be collected from individual budgets previously illustrated, but some adjustments will have to be made because the cash budgets are developed on cash basis and the other budgets on accrual basis. |
| 编制现金预算所需的基本数据可以从前面所列示的各部门预算中获得,但是需要作一些调整,这是因为现金预算是以收付实现制为基础编制的,而其他预算则是以权责发生制为基 |
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| 32. | Department budgets should be prepared in an order. |
| 在编制部门预算时,要按照一定的顺序进行。 |
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| 33. | Following the production budget, the materials budget will be prepared. |
| 在生产预算编制完成后,便可着手材料预算的编制工作。 |
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| 34. | Another alternative method is continuous budgeting, in which the budget period at any point in time is the next twelve-month period. |
| 除此之外,还有另外一种办法,即编制连续预算(又称滚动预算)。所谓连续预算是指在预算编制过程中,预算期间始终是随之的12个月。 |
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| 35. | For simpleness, the budgeted financial statements are omitted. |
| 为简便起见,将预算财务报表的编制部分进行了省略。 |
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| 36. | It can be prepared only after preliminary plans have been laid down. |
| 通常,只有在初步计划后,才能进行预算的编制工作。 |
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| 37. | Article18 Various units shall compile the drafts of their own budgets and final accounts, turn over budgetary revenues as prescribed by the State, manage the budgetary expenditures, and accept supervision of the relevant departments of the State. |
| 第十八条各单位编制本单位预算、算草案；按照国家规定上缴预算收入，安排预算支出，并接受国家有关部门的监督。 |
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| 38. | Article 25 The central budget and the budgets of local governments at various levels shall be compiled with reference to the actual implementation of the budget of the previous year to the estimation of revenues and expenditures for the current year. |
| 第二十五条中央预算和地方各级政府预算，应当参考上一年预算执行情况和本年度收支预测进行编制。 |
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| 39. | It is foundation on which all other short-term budgets are prepared. Thus, the sales forecast is the keystone of the budget structure. |
| 销售预算是编制其他短期预算的基础,而销售预测则是整个预算结构的基石。 |
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| 40. | Article29 The compilation of the budgetary revenues at various levels shall be in keeping with the growth rate of the gross national product. |
| 第二十九条各级预算收入的编制，应当与国民生产总值的增长率相适应。 |
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