Cash Budget代表什么_百度知道
Cash Budget代表什么
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出门在外也不愁Prepare a Cash Budget
Prepare a Cash Budget
Just as you would not purchase new furniture
for your home without enough cash, or at least a solid plan to cover a personal
loan from your bank, your business needs the same careful handling of its expenditures.
All businesses, no matter what type or size, need to properly develop a plan
for their expected cash intake and spending. This plan is commonly known as
a cash budget, and it can be prepared quarterly or annually.
I. Purposes of Cash Budgeting
Properly preparing your cash budget
will show how cash flows in and out of your business. Also, it may then be used
in planning your short-term credit needs. In today's financial world, you are
required by most financial institutions to prepare cash budgets before making
capital expenditures for new assets as well as for expenditures associated with
any planned expansion. The cash budget determines your future ability to pay
debts as well as expenses. For example, preliminary budget estimates may reveal
that your disbursements are lumped together and that, with more careful planning,
you can spread your payments to creditors more evenly throughout the entire
year. As a result, less bank credit will be needed and interest costs will be
lower. Banks and other credit-granting institutions are more inclined to grant
you loans under favorable terms if your loan request is supported by a methodical
cash plan. Similarly, businesses that operate on a casual day-to-day basis are
more likely to borrow funds at inopportune times and in excessive amounts. Without
planning, there is no certainty that you will be able to repay your loans on
schedule. However, once you've carefully mapped out a cash budget, you will
be able to compare it to the actual cash inflows and outflows of your business.
You will find that this comparison will go a long way in assisting you during
future cash budget preparation. Also, a monthly cash budget helps pinpoint estimated
cash balances at the end of each month which may foresee short-term cash shortfalls.
II. Consistent Budgets
Cash budgeting is a continuous process
that can be checked for consistency and accuracy by comparing budgeted amounts
with amounts that can be expected from using typical ratios or financial statement
relationships. For example, your treasurer will estimate the payments made to
your suppliers of merchandise or materials, the payments to employees for wages
and salaries, and the other payments that you are obligated to make. These payments
can be scheduled by dates so that all discounts will be taken, and so that no
obligation will be overlooked when it comes due. Cash collections from customers
can also be estimated and scheduled by dates along with other expected cash
receipts. With careful cash planning, you should be able to maintain a sufficient
cash balance for your needs and not put yourself in the position of holding
excessive balances of nonproductive cash. In the normal course of operations
in a merchandising business, for example, merchandise is purchased and sold
to customers who eventually pay for the merchandise sold to them. Usually there
is a time lag in business operations. It may be necessary to pay the suppliers
for merchandise before the merchandise is sold to the customers. Before and
during a busy selling season the demand for cash may be higher than the inflow
of cash from operations. In this case it may be necessary to arrange short-term
loans. When the selling season is over, cash collections from customers will
be relatively large and the loans can be paid off.
Example of a Cash Budget
The following is an example of a cash
budget for the 90 days provided below for the XYZ Company.
CASH BUDGET FOR 90 DAYS
cash balance
&&&&Estimated collections on accounts receivable
&&&&Estimated cash sales
$1,320,000
&&&&Estimated payments on accounts payable
&&&&Estimated cash expenses
&&&&Contractual payments on long-term debt
&&&&Quarterly dividend
$1,150,000
ending cash balance
Analysis of Example Cash Budget
Analysis of the financial statements
of the XYZ Company shows that the accounts receivable remain at about $500,000
that is, there is no seasonal fluctuation in sales. The
accounts receivable turns over six times a year, or once every 60 days. The
inventory throughout the year remains at about $800,000 and turns over every
90 days. The accounts payable remains at about $400,000 and turns over eight
times a year, about once every 45 days. With an accounts receivable collection
period of 60 days and an average balance outstanding of $500,000, it appears
that $750,000 is the amount that should be collected on the receivables in 90
days. Cash sales should amount to about $250,000 if the inventory of $800,000
valued at cost turns over once in 90 days and if the average markup is about
$200,000. Therefore, if an inventory of $1,000,000 at retail turns over once
every 90 days and $750,000 flows through accounts receivable, then approximately
$250,000 must be sold on a cash basis. Cash payments for expenses are estimated
to be $150,000 in the next 90 days. This figure can be roughly checked by referring
to the expenses on the income statement. A rough measure of the cash expenses
can usually be obtained by using the operating expenses less any non-cash expenses
such as depreciation. For example, if there is no seasonal factor, the total
amount divided by four should be an approximate check on the amount budgeted
for the next 90 days.
III. Checking the Reasonableness of the Budget
If it appears that the budgeted amounts
will differ substantially from ratios and relationships taken from past statements,
then further attention should be given to the budget. For instance, some factors
may have been overlooked in budgeting, or past statement relationships may no
longer be applicable, due to unrecognized changes.
IV. Sales and Other Potential Cash Sources
Normally, sales activity is expected
to produce the bulk of the cash receipts. If sales are made on a credit basis,
accounts receivable will eventually be translated into cash as the customers
pay their accounts. The time required to collect outstanding accounts will have
to be estimated, and provisions must be made for discounts, returns, allowances
granted, and uncollectable accounts. In addition to sales, there are many other
potential cash sources. These sources must be examined for possible additions
to cash when setting up a total cash receipts budget for the year. Dividends
and interest may be collected on investments or cash may be received from an
incidental operation (i.e., rent or sale of scrap material). Ordinarily, cash
will be realized from the sale of investments in stocks and bonds and from the
sale of machinery or other assets not incurred in the normal course of trade.
As a result of cash flow, stock may be issued or debt may be incurred with cash
flowing. The various cost budgets, plans for capital acquisitions, commitments
for the discharge of debt, and plans for dividend payments are brought together
in a cash disbursements budget. If possible, payments will be scheduled at convenient
times, when cash balances are expected to be sufficiently high. Frequently,
the demand for cash is not spread evenly throughout the year. Several large
payments may become due in one particular month. If cash receipts in that month
are not expected to be sufficient, the company will either plan to hold back
cash for these payments or will borrow. It is unlikely that disbursements will
be made in every instance when costs are incurred or when materials and services
are used. Advertising, insurance and rent, for example, are often paid in advance
with the cost being absorbed against future operations. A debt of cash disbursements
is made by scheduling payments required for materials, labor, other operating
costs, dividends, debt service, and so forth. Budgeted cash receipts and disbursements
are brought together to form a total cash budget. From this summary of estimated
cash flow, it is possible to anticipate future cash balances. In some months,
receipts may not be large enough to cover disbursements. If this happens, the
cash balance will have to be reduced. If the outflow of cash is too great, plans
will have to be made to borrow funds. In other months, when receipts are greater
than disbursements, loans can be repaid and cash balances can be built up.
V. Reserve
Financial plans are drawn up so that
a minimum balance of cash will be available at all times. The amount to be held
will depend on estimated future cash flows and the financial policy adopted.
In general, the cash balance should be large enough to enable the company to
meet its payrolls and pay its operating costs for the next month, with some
allowance made for contingencies and miscalculations in planning. By holding
adequate cash balances, management can cope with small adversities and will
not be forced to borrow under unfavorable conditions. If trouble strikes, there
will be a reserve to draw upon. While the reserve is being used, management
can make alternate plans and can secure additional cash from other sources to
meet future needs. Opinions differ as to what amount of cash should be held
in reserve. Some companies maintain fairly substantial cash balances as well
as a secondary reserve that consists of investments that can easily be converted
into cash. Other companies prefer to operate with small cash reserves and when
cash is needed depend on a line of credit which is established at a bank. Cash
up to a certain limit may be borrowed when needed and arrangements are made
for eventual repayment.
VI. Sample Cash Budget
(You can use the interactive table provided to create a cash budget for your
VII. Resources
Peter Atrill and Eddie McLaney, &Accounting
and Finance for Non-Specialists& (Prentice Hall 1997)
Leopold Bernstein and John Wild, &Analysis
of Financial Statements& (McGraw-Hill 2000)
Daniel L. Jensen, &Advanced
Accounting& (McGraw-Hill College Publishing 1997)
Martin Mellman, et. al, &Accounting for
Effective Decision Making& (Irwin Professional Press, 1994)
Eric Press, &Analyzing Financial
Statements& (Lebahar-Friedman, 1999)
Gerald I. White, &The Analysis
and Use of Financial Statements& (John Wiley & Sons, 1997)
<font size="2" face="Arialbudget的翻译中文意思-在线英汉词典
您当前的位置： -&
-& 词典内容:
&&英文单词：budget
简明英汉词典budget[5bQdVit]n.预算vi.做预算, 编入预算美国传统词典[双解]budgetbudg.etAHD:[b?j“1t] D.J.[6b(d9it]K.K.[6b(d9!t]n.（名词）(1)An itemized summary of estimated or intended expenditures for a given period along with proposals for financing them:预算报告：在给定时间内对预估或预计的花费逐条列出的摘要，并为这些花费提供财政支持的建议：submitted the annual budget to Congress.向国会宣布年预算报告(2)A systematic plan for the expenditure of a usually fixed resource, such as money or time, during a given period:预算：对于通常是固定的某种资源，如金钱或时间，在给定时间内的系统消费计划：A new car will not be part of our budget this year.买一辆新车不在我们今年的预算之内(3)The total sum of money allocated for a particular purpose or period of time:专款：为某一特定用途或某段时间拨发的钱财总数：a project with an annual budget of five million dollars.一个年拨款为五百美元的项目(4)A stock or collection with definite limits:累积，储存：有一定限度的储存或收集：“his budget of general knowledge”(William Hazlitt)“他对一般常识的累积”(威廉?黑兹利特)v.（动词）budg.et.ed， budg.et.ing， budg.etsv.tr.（及物动词）(1)To plan in advance the expenditure of:事先编列预算：在支出之前提前计则：needed help
budgeted my time wisely.必需帮助预算我们的收入；明智地安排我的时间(2)To enter or account for in a budget:把…写入预算：在预算报告中写下或讲请各项花费：forgot to budget the car payments.忘记编列汽车的预算v.intr.（不及物动词）To make or use a budget.编制预算，使用预算adj.（形容词）(1)Of or relating to a budget:预算的：与预算有关的，预算的：budget items approved by Congress.国会通过的预算项目(2)App inexpensive:合乎预算的，便宜的： budget meals.便宜的轿车；合乎预算的晚宴语源(1)Middle English bouget [wallet] 中古英语 bouget [钱包] (2)from Old French bougette [diminutive of] bouge [leather bag] 源自 古法语 bougette [] bouge的小后缀 [皮包] (3)from Latin bulga 源自 拉丁语 bulga (4)[of Celtic origin] * see bhelgh- [起源于凯尔特语的] *参见 bhelgh- 继承用法budg“etar”yAHD:[b?j“1-tμr”?] （形容词）budg“eter 或budg”eteer“AHD:[-1-t?r“] （名词）现代英汉词典budget[5bQdVIt]n.(1)预算a family budget家庭预算a government budget政府预算(2)预算金额词性变化budgetvi.安排开支to save money by budgeting通过安排开支而节省钱现代英汉综合大辞典budget[5bQdVit]n.(1)预算, 预算表(2)经营费; 生活费; (有限制的)供应(3)[方]皮包; 皮包中的东西(4)[喻] 一束, 一捆(信件等); 一组(新闻)a family budget家庭收支预算budget plan分期付款You have a budget of letters on your desk.在你的桌子上有一大堆信件。词性变化budget[5bQdVit]vt.编入预算; 设计使用budget one's time安排自己的时间budget[5bQdVit]vi.(1)编预算(2)作好安排budget for the project为工程编制预算budget[5bQdVit]adj.合算的, 廉价的a budgetdress廉价的服装继承用法budget-auditingn.预算审计budget-makingn.编制预算budgetaryadj.预算的budgeteer [9bQdVi5tiE],budgetern.编预算的人习惯用语introduce the budget(向下议院)提出预算案on a budget节省费用特殊用法actual budget决算additional budget追加预算administrative budget行政预算, 管理预算advertising expenses budget广告费预算all-embracing budget总括预算alternative budget暂行预算, 代用预算annexed budget附属预算annual budget年度预算appropriation budget岁出预算approved budget核定预算assessed budget摊派预算austerity budget紧缩预算, 紧缩财政basic unit budget基本单位预算capital budget资本预算, 资本支出预算; 基本建设预算cash budget现金预算cautious-neutral budget对经济既不刺激又不紧缩的预算comprehensive budget总预算congressional budget国会预算草案consolidated cash budget统一现金预算constant budget永久预算continuous budget延续预算cost-based budget按成本编制的预算current budget本期预算; 经常预算current policy budget美国对按现行政策继续执行的项目的下年度支出预算估计defence budget国防预算deficit budget赤字预算departmental expenses budget部门费用预算drafted general budget总预算草案educational budget教育预算exchange budget外汇预算expense budget费用预算extraordinary budget临时预算, 特别费final budget核定预算financial budget财务预算fiscal budget财政预算fixed budget固定预算flexible budget弹性预算foreign exchange budget外汇预算full-employment budget充分就业预算general budget总预算, 普通预算general administrative expenses budget一般管理费预算gross budget总预算heat budget热量收支household budget家庭预算imposed budget派定预算, 强制预算inflated budget膨胀的预算initial budget最初预算interim budget临时预算investment budget投资预算labor budget人工预算ledger budget总预算书legal consolidated budget法定总预算long-range budget长期预算low budget低预算lump-sum budget整数预算main budget预算本体manufacturing expenses budget间接制造费用预算master budget总预算material cost budget原材料成本预算merchandise budget商品预算multiple budget复式预算municipal budget市政预算national budget国家预算national defense budget国防预算national economic budget国民经济预算nation's economic budget国家经济预算net budget纯预算neutral budget维持现状的预算normal budget正常预算operating budget业务预算, 活动经费预算, 营业收支预算ordinary budget普通预算original budget原来预算overall budget总体预算overhead budget间接费预算performance budget绩效预算perpetual budget持续预算physical budget实物预算planning budget计划设定预算plant utilization budget工厂设备利用情况预算表preliminary budget初步预算production budget生产预算program budget (elements)方案预算(方案构成部分)project budget项目预算provisional budget临时预算purchasing budget购货预算radiation budget【地物】辐射平衡regular budget正常预算responsibility budget责任预算revenue budget岁入预算revised budget修定后的预算rolling budget滚计预算sales budget销售预算short-range budget短期预算single budget单一预算social budget社会预算standard budget标准预算state budget国家财政预算static budget静态预算stock budget库存量预算super balanced budget超均商预算supplementary budget补充预算, 追加预算supplementary budget for expenditures追加经费预算tax expenditures budget税收优惠造成的财政收入减少额预算television budget电视预算temporary budget假预算, 临时预算tentative budget暂定预算time budget时间预算unbalanced budget不平衡的预算unified budget统一预算, 美国的综合预算variable budget临时预算, 暂定预算, 可变预算water budget水分平衡world development budget世界开发预算yearly budget年度预算zero-base budget零为基础预算法; 零基预算法; 从零售开始的预算budget for expenditure年度支出预算budget for local government地方预算budget of the central government中央预算budget of undertaking expenditures事业经费预算用法词典budget来自中古英语 bougette<古法语 bouge 袋子英文相关词典budgetallowance&&&&ration&&&&schedule&&&&[七国语言]英汉公共大词典budget预算[七国语言]英汉建筑大词典budget预算[七国语言]英汉数学大词典budget顸算英汉双解计算机词典budget预算The amount of computer time (and, possibly, other resources) that a user or job (say, the payroll) is allowed to have during a particular period.在一特定周期内,允许一个用户或一项作业占有的计算机时间(也可能是其它资源)的总计。美国传统词典budgetbudg.etAHD:[b?j“1t] D.J.[6b(d/it]K.K.[6b(d/!t]n.(1)An itemized summary of estimated or intended expenditures for a given period along with proposals for financing them:submitted the annual budget to Congress.(2)A systematic plan for the expenditure of a usually fixed resource, such as money or time, during a given period:A new car will not be part of our budget this year.(3)The total sum of money allocated for a particular purpose or period of time:a project with an annual budget of five million dollars.(4)A stock or collection with definite limits:“his budget of general knowledge”(William Hazlitt)v.budg.et.ed, budg.et.ing, budg.etsv.tr.(1)To plan in advance the expenditure of:needed help
budgeted my time wisely.(2)To enter or account for in a budget:forgot to budget the car payments.v.intr.To make or use a budget.adj.(1)Of or relating to a budget:budget items approved by Congress.(2)App inexpensive: budget meals.语源(1)Middle English bouget [wallet] (2)from Old French bougette [diminutive of] bouge [leather bag] (3)from Latin bulga (4)[of Celtic origin] * see bhelgh- 继承用法budg“etar”yAHD:[b?j“1-tμr”?] adj.budg“eter orbudg”eteer“AHD:[-1-t?r“] n.英汉船舶大词典budget n.预算 英汉电力大词典budget n.预算,聚积,一束 朗文英汉综合电脑词典budget 预算，预算表，预算资源 英汉电信大词典budget n.预算,聚积 英汉法学大词典budget n.预算 ,财政预算 英汉航海大词典budget n.预算 英汉航空大词典budget n.预算;n.预算,预算案 英汉化学大词典budget n.预算,编制预算,一束,堆积;adj.合算的,廉价的 英汉海运大词典budget 预算，编制预算 英汉经贸大词典budget n.预算 英汉计算机大词典budget n.预算(堆积,一束);adj.合算的(廉价的) 英汉机械大词典budget n.预算,作预算 英汉建筑大词典budget n.预算 最新会计师英汉大词典budget预算,预算编制英汉农牧林大词典budget n.预算 英汉水利大词典budget n.预算 英汉贸易大词典budget预算编制现代商务英汉大词典budget预算编制
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