通过编制现金预算，管理者便能够对预算期间内是现金短缺还是现金过剩作出鉴别，然后根据此判断预先采取适当的安排。

Through the development of cash budget, the manager can identify the periods in which there may be either a shortage of cash or excess cash balance, and then make proper arrangement in advance.

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请问当编制7月份的现金预算时，下面的哪一项是应该考虑的？ a。

Which one of the following items should be considered when developing July's cash budget?

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请问当编制7月份的现金预算时，下面的哪一项是应该考虑的？ a。

Which one of the following items should be considered when developing July's cash budget?

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