不同的企业，不同性质的预算，预算期间的长短也随之不同。

The length of the budget period varies from company to company and also with the nature of the budget.

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一种方法是根据在新的预算期间内预期发生的变化来对以前期间的预算定额进行调整。

One method adjusts budget allowances of prior periods for changes that are expected to occur during the new budget period.

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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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