大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 12.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitTwelveBudgetingandControllingWarming-upQuestionsWhatarethemajortypesofbudgetspreparedbyaccountingstaffofanorganizationorbusiness?Isbudgetingimportantandnecessaryforabusiness?Whatreasonscanyougivetosupportyouranswer?

2、SuggestedAnswersWhatarethemajortypesofbudgetspreparedbyaccountingstaffofanorganizationorbusiness?Thechiefbudgetspreparedbytheaccountantsofanorganizationorbusinessare:salesbudget,capitalbudget,cashbudget,andmasterbudget.Budgetsaresetfordifferentbusinessareas.Suggested

3、AnswersIsbudgetingimportantandnecessaryforabusiness?Whatreasonscanyougivetosupportyouranswer?Settingbudgetsfordifferentbusinessisverynecessaryandimportantduetothefollowingreasons.(1)Budgetingcanhelpthemanagersofafirmininternalplanning,controllinganddecisionmaking.(2)

4、Budgetingcanhelpmanagerstoachieveacompany’sgoalssetinthebudgets.Notes1.criticaladj.关键性的2.workingcapital运营资本；周转资金；流动资本=theamountofcashleftoverafteracompanysubtractsitscurrentliabilitiesfromitscurrentassets3.liquidresources有流动性的资源4.proforma估计的；预计的5.subunitn.分单位的；基层单位6.

5、coherentadj.连贯的；首尾一致的7.crucialadj.有决定性的8.tofitinwith适合；适应=tosuit9.compatibleadj.一致的，适合的10.variancen.不一致Notes11.pointlessadj.无意义的12.toaccountfor为……作出说明=toexplain13.tocontroloversth.对……的控制14.currentassetratio流动资产比率15acidtestratio酸性测验16.stockturnover存货周转率17.motivatevt.1

6、8.Somethingisrequiredofsb.要求某人做某事19.toadjusttochange按变化进行调整20.beconsistentwith...与……一致12.1BudgetingDefinitionofBudgetAbudgetcanbedefinedasaquantitativeexpressionofaplanofaction,andanaidtocoordinatingandimplementingtheplan.Somefinancialexpertsalsodefineitasdetailedsta

7、tementofestimatedreceiptsandexpenditureforaperiodoftimeinthefuture,usuallyoneyear.12.1BudgetingTypesofBudgetsandtheInter-relationshipbetweenThemThereareanumberofbudgetspreparedbymanagementaccountants.Themajoronesincludethefollowing:12.1Budgeting—Salesbudget:theresult

8、ofdecisionstocreateconditionsthatwillgenerateadesiredlevelofsales.—Capitalbudget:abudgetthatdetailstheplannedexpendituresforfacilit