英语翻译5.Cash Flow BudgetWe now have all the data we need to pr

英语翻译
5.Cash Flow Budget
We now have all the data we need to prepare the cash flow budget.This can be a little difficult as not all revenue from sales is received in cash and other cash may be received from sources other than sales,such as when plant and equipment is sold.
In the case of the cash flow budget not all expenses represent cash and there may be cash to be outlaid for things such as dividend payments,capital requisitions,and loan or lease payments,which are not expenses.
These things need to be combined to report cash receipts and payments which,when adjusted for the cash at hand figure at the beginning and end of the period,will give you the cash-flow budget for the year.An example of a cash flow budget is detailed below.
The annual budget will be broken down into monthly,and even weekly,estimates of cash flow.The importance of managing cash cannot be underestimated as cash flow is said to be the lifeblood of business.There has been many businesses that have been profitable but have failed because they could not pay their daily expenses due to poor cash flow management.
6.Financial Position Budget
The final budget that may be prepared is the financial budget.This is also known as the financial position budget or the balance sheet budget.This type of budget includes information that is grouped into three main categories:assets,liabilities and owner's equity.
Assets include anything that the business uses to generate profits and run the business and include items such as bank balances,stock,machinery,buildings,etc.Liabilities are any costs that have been incurred in running the business that remain to be paid.Examples of liabilities include bank overdrafts,loans and creditors.The difference between the assets and liabilities is the budget for the owner's equity .The figure for owner's equity indicates how much of the worth of the business is held by the owners after taking into account all the debts of the business.The owner's equity budget includes undistributed profits and makes adjustments for dividends paid.
Note:There are many acceptable ways to produce budgets as different businesses have different needs for financial reporting.For instance,budgets may be broken down into quarters or months if yearly figures do not provide enough direction.Additional budgets may also be prepared for measuring the productivity of specific departments.

现金流量预算
我们现在的所有数据,我们需要准备的现金流量预算.这可有点困难,因为并非所有的销售收入,是收到的现金及其他现金可能收到以外的其他来源的销售,例如当厂房及机器设备出售.
在该案件的现金流量预算,并非所有的开支,所代表的现金和有可能以现金予以outlaid的事情,如分红,资本请购单,贷款或租赁款项,这是不开支.
这些事情需要结合起来,报告的现金收入和支出,调整后的现金在手的数字,在开始和结束期间,都会给您的现金流量年度政府财政预算案.一个例子,现金流量预算是详述如下.
年度预算将由细分为每月,甚至每周,估计现金流量.的重要性,管理现金是不能低估的作为现金流量是说是生命线的业务.有不少企业已有利可图,但有失败,因为他们无法支付日常开支,由于穷人的现金流量管理.
财政状况的财政预算案
最后的预算案,可能是准备的财政预算.这也称为财务状况,财政预算案或资产负债表的财政预算案.这种类型的预算中包括的信息是分成三个主要类别：资产,负债和所有者权益.
资产包括任何商业用途,以创造利润和经营业务,包括项目,如银行存款,股票,机械,建筑物等的负债是任何费用,就是已经发生在运行的业务仍然要支付.的例子,负债包括银行透支,贷款和creditors.the之间的差额资产和负债是预算的所有者权益.数字所有者权益表明,有多少价值的业务是由业主在考虑到所有的债务业务.所有者权益的预算包括未分配利润和作出调整,为支付的股息.
注：有很多可以接受的方法产生的财政预算案作为不同企业有不同的需要为财务报告.举例来说,预算可细分为宿舍或几个月内,如果每年数字不提供足够的方向.额外的财政预算案也可能是准备测量的生产力的具体部门.
希望我的翻译您能够满意!