【正文】 ? Presentation subtitle: 20pt Arial Regular, green R223 | G255 | B102 Remended maximum length: 2 lines ? Confidentiality/date line: 13pt Arial Regular, white Maximum length: 1 line ? Information separated by vertical strokes, with two spaces on either side ? Disclaimer information may also be appear in this area. Place flush left, aligned at bottom, 810pt Arial Regular, white ? IBM logo must not be moved, added to, or altered in any way. Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements ? Presentation title: 28pt Arial Regular, white Remended maximum length: 2 lines ? Group name: 17pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white 169。 2022 IBM Corporation Template release: Oct 02 For the latest, go to NANJING AUDIT UNIVERSITY For client presentations, client’s logo may go in this area 第七章 全面預(yù)算 ? 全面預(yù)算概述 ? 全面預(yù)算體系 ? 全面預(yù)算的編制方法 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 2 第一節(jié) 全面預(yù)算概述 一、全面預(yù)算的含義 二、全面預(yù)算的作用 三、全面預(yù)算的分類 四、編制預(yù)算的程序 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 3 預(yù)算的含義 用貨幣來計(jì)量，將決策目標(biāo)所涉及的經(jīng)濟(jì)資源的配置，以計(jì)劃的形式具體地、系統(tǒng)地反映出來。 簡言之，預(yù)算就是決策目標(biāo)的具體化（預(yù)算編制，預(yù)算控制）。 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 4 全面預(yù)算的含義 以貨幣等形式展示未來某一特定期間內(nèi)，企業(yè)全部經(jīng)營活動(dòng)的各項(xiàng)目標(biāo)及其資源配置的定量說明。 也即：按照規(guī)定的目標(biāo)和內(nèi)容對(duì)企業(yè)在未來銷售、生產(chǎn)、成本、現(xiàn)金流入與流出等有關(guān)方面以計(jì)劃的形式具體地、系統(tǒng)地反映出來，以便有效地組織與協(xié)調(diào)企業(yè)的全部生產(chǎn)經(jīng)營活動(dòng)，完成企業(yè)的既定目標(biāo)。 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 5 預(yù)算的種類 ? 預(yù)算期間： 短期預(yù)算和長期預(yù)算 ? 預(yù)算內(nèi)容（或范圍）：總預(yù)算和專門預(yù)算 ? 預(yù)算業(yè)務(wù)領(lǐng)域（全面預(yù)算體系）分為： 業(yè)務(wù)預(yù)算、財(cái)務(wù)預(yù)算以及長期投資預(yù)算 ? 預(yù)算是否按業(yè)務(wù)量進(jìn)行調(diào)整：靜態(tài)預(yù)算和動(dòng)態(tài)預(yù)算。 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maxim