【正文】 ular, 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 21 （ 6）管理費(fèi)用預(yù)算 按成本性態(tài)劃分為 變動(dòng)管理費(fèi)用 以及 固定管理費(fèi)用 1）變動(dòng)管理費(fèi)用以業(yè)務(wù)量為基礎(chǔ) 2）固定管理費(fèi)用以上級(jí)管理部門下達(dá)的成本降低率為基礎(chǔ) 應(yīng)列出計(jì)劃期內(nèi)各費(fèi)用的明細(xì)項(xiàng)目 是“制造費(fèi)用”以外的費(fèi)用 是“預(yù)計(jì)損益表”中“管理費(fèi)用”的數(shù)據(jù)來源 （ 7）銷售費(fèi)用 的預(yù)算方法與此類似 ? 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 22 （ 8） 現(xiàn)金預(yù)算的 內(nèi)容 ⑩ 期初現(xiàn)金余額 ＋現(xiàn)金收入 可供使用的現(xiàn)金 －現(xiàn)金支付 －最佳現(xiàn)金余額 － 投 資 現(xiàn)金溢余或短缺 ＋借款（－還款或利息） ＋最佳現(xiàn)金余額 期末最低現(xiàn)金余額 ? 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 23 1）現(xiàn)金收入：主要為現(xiàn)金銷售收入 2）現(xiàn)金支出： ① 主要支出：購買材料、人工費(fèi)用、制造費(fèi)用、營業(yè)費(fèi)用、管理費(fèi)用等。 ② 考慮其他支出：所得稅支出、股利的發(fā)放以及設(shè)備的支出等。 ? 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 24 3）現(xiàn)金多余或不足 （ 1）多余：收＞支 —— 避免資金得不到充分利用 ―― 資金投放 —— 買入或收回證券、歸還借款 （ 2）不足：收＜支 ―― 避免清償不足（導(dǎo)致破產(chǎn)） ―― 資金籌措 ① 借入款項(xiàng) ――“ 預(yù)計(jì)資產(chǎn)負(fù)債表”中的負(fù)債 ② 利息費(fèi)用 ――“ 預(yù)計(jì)損益表”中的“財(cái)務(wù)費(fèi)用” ? 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 25 第三節(jié) 全面預(yù)算的編制方法 一、固定預(yù)算 二、彈性預(yù)算 三、零基預(yù)算 四、滾動(dòng)預(yù)算 五、概率預(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 Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204