术语“全面预算”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000167 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n./v. |
| 汉语术语分词 Segmentation | 全面/预算/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 全面预算管理制度total budget management system 全面预算方法full-budgeting approach |
| 编纂人 Compiler | 程安琪 |
| 编纂日期 Date of Compilation | 2016-04-10 00:00:00 |
汉英语境1
英译术语:
total budget management
汉语语境:
全面预算反映的是企业未来某一特定期间（一般不超过一年或一个经营周期）的全部生产、经营活动的财务计划，它以实现企业的目标利润（企业一定期间内利润的预计额，是企业奋斗的目标，根据目标利润制定作业指标，如销售量、生产量、成本、资金筹集额等）为目的，以销售预测为起点，进而对生产、成本及现金收支等进行预测，并编制预计损益表、预计现金流量表和预计资产负债表，反映企业在未来期间的财务状况和经营成果。国内外许多知名企业的成功经验也证明了，全面预算是行之有效的现代企业管理方法。
英语语境:
Total budget management reflects the financial plan of the whole production and business activities of the enterprise for a particular future period (usually no more than one year or one operating cycle). Its target is to achieve the profit target of the enterprise which is the anticipated profit that the enterprise would strive for in a certain period. With sales forecast as its starting point, it predicts the production, costs, and cash deposit and withdrawal, and estimated income statement, cash flow statement and estimated balance sheet in order to reflect the financial position and operating results of the enterprise in a period in future. The successful experiences of many famous enterprises have proved that the total budget management is the effective modern business management method.