营业预算（Operating Budget）是指与企业在预算期的日常营业活动，即生产和购销活动相关的预算，是企业具有实质性的基本活动的预算。
营业预算是必须准备预计收入报告的各项预算。
Operating budgets are the individual budgets that result in the preparation of the budgeted income statement.
总预算由营业预算、本支出预算和财务预算组成。
The master budget consists of the operating budget, the capital expenditures budget, and the financial budget.
还债耗尽了该公司的营业收支预算。
应用推荐