英语翻译1.2 Budget typesNow that we understand the key principle

英语翻译
1.2 Budget types
Now that we understand the key principles to be taken into consideration when preparing a budget,lets look at the budgeting process.
To simplify this we can break the budget planning process into 6 main elements.
1.The Budget Guidelines
2.Sales / Revenue Budget
3.Operating Expenses Budget
4.Profit Budget
5.Cash Flow Budget
6.Financial Position Budget
1.2.1.The Budget Guidelines
It is critical for accuracy and efficiency that we first establish the overall guidelines for the budget,and the expected profit performance desired,as these guidelines will become the basis for the budget preparation.
The objective of a business is to make a profit.Even not-for-profit organisations must aim above the break-even point to ensure that they have enough money to operate.If a not-for-profit organisation creates a budget surplus it is used to further the services that they offer.In any case,it is very difficult to budget down to the last dollar and hit the break-even point.
Budget objectives may include:
• Efficiency.In budget terms this is expressed as the profit after tax to sales,or productivity figures relating to direct labour,machinery performance or a combination of these things.
• Profit target.To ensure an adequate financial reward for the owners.This may equate to percentage level or dividend amount for the members of the ownership.
• Dividend.A suitable return on investment for shareholders or the owners.
Example
The owners of a business require that at least 10% of revenue should be available to the business in profit after tax to sales.They also require that profit after tax to sales should be at least $2 million so as to pay a suitable dividend to the owners and enable some of the profit to be reinvested back into the operation.
This implies that sales revenue should be at least $20 million,in order to meet the goal of profit after tax to sales figure of 10% ($2 million is 10% of $20 million).

1.2预算类型
我们现在了解的关键原则加以考虑时,编制预算,让看在预算编制过程.
为了简化,这点我们可以打破预算规划过程分为6的主要内容.
1 .财政预算案指引
2 .销售/收入预算
3 .营运开支预算
4 .利润预算
5 .现金流量预算
6 .财政状况的财政预算案
1.2.1 .财政预算案指引
这是至关重要的准确性和效率,我们首先建立整体的指导方针的财政预算案,以及预期盈利表现理想,因为这些准则将成为依据,为编制预算.
的目的,一个企业是要赚取利润.即使不牟利组织的目标必须是上述损益平衡点,以确保他们有足够的金钱来运作.如果一个不牟利组织,创建一个财政预算盈余,这是用来进一步所提供的各项服务.在任何情况下,是十分困难的财政预算案到去年美元,并撞向损益平衡点.
财政预算案的目标可能包括：
•效率.在财政预算案而言,这是表示为税后利润的销售,或生产力数字有关的直接劳工,机械性能或组合这些东西.
•利润的目标.以确保足够的财政奖励业主.这可能是等同的百分率水平或股息金额为成员的所有权.
•股息.一个合适的投资回报率为股东或业主.
例如
业主,一个企业要求的至少10 ％的收入,应可向企业在税后利润的销售.他们还规定,税后利润的销售,应该至少200万美元,以便支付一个合适的红利给业主,使部分的利润,再回到运作.
这意味着,销售收入至少应为2000万美元,以满足目标税后利润的销售数字为10 ％ （ 200万美元,是10 ％的2000万美元） .