CMA：什么是财务预算

财务预算是集中反映未来一定期间 (预算年度) 现金收支、经营成果和财务状况的预算。企业经营预算的重要组成部分。财务预算的内容一般包括“现金预算”、“预计损益表”和“预计资金平衡表 (预计资产负债表)”。其中，现金预算反映企业在预算期内，由于生产经营和投资活动所引起的现金收入，现金支出和现金余缺情况，预计损益表反映企业在预算期内的经营业绩，即销售收入、变动成本、固定成本和税后净收益等构成情况; 预计资金平衡表反映企业在预算期末的财务状况，即资金来源和资金占用以及它们各自的构成情况。
A financial budget is a budget that focuses on cash receipts and expenditures, operating results, and financial conditions for a given period (budget year) in the future.An important part of an enterprise's operating budget. The content of financial budget generally includes "cash budget", "expected profit and loss account" and "expected fund balance sheet (projected balance sheet)". Among them, the cash budget reflects the cash income, cash expenditure and cash surplus and shortage caused by the production, operation and investment activities of the enterprise during the budget period, and the expected profit and loss statement reflects the operating performance of the enterprise during the budget period. The expected balance sheet reflects the financial position of the enterprise at the end of the budget period, that is, the source and occupation of the funds and their respective composition; the balance sheet is expected to reflect the financial position of the enterprise at the end of the budget period, that is, the source and occupation of funds and their respective composition.