作出适当的安排
Make appropriate arrangements
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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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