Principles of Managerial Accounting · 免费预览
编制财务预算
财务预算通过现金预算将经营计划转化为现金层面的实际情况：现金预算对整个期间的收款和付款作出安排；此外，财务预算还形成预算利润表和预算资产负债表。
1. Why cash gets its own budget
Why cash gets its own budget
2. The cash budget structure
The cash budget structure
3. Budgeted income statement and balance sheet
Budgeted income statement and balance sheet
4. Reading the cash story
Reading the cash story
5. Cash budget purpose
Why does the master budget include a separate cash budget?
6. Collections pattern
Sales are 500,000 dollars, with 60 percent collected in the month of sale and 40 percent the next month. Compute collections in the month of sale.
7. Minimum cash policy
Why does a cash budget maintain a minimum cash balance?
8. Articulation meaning
What does it mean that the budgeted statements must articulate?
9. Cash budget sections
The cash budget's three sections are receipts, disbursements, and cash ____ or deficiency. One word.
10. Balance sheet proof
The budgeted ____ sheet must balance, and its balance is the final arithmetic proof of the whole master budget. One word.