Operating budgets are the individual budgets that result in the preparation of the budgeted income statement.
营业预算是必须准备预计收入报告的各项预算。
The income statement, the capital expenditures budget, and plans for raising cash and paying debts provide information for the cash budget, which feeds into the budgeted balance sheet.
在上述部门预算的基础上,预算主管便可着手编制预算财务报表,包括损益表和资产负债表。
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