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来源：百度知道 编辑：UC知道 时间：2024/05/29 16:43:10
1.2.6. The Financial Position Budget
The final budget that may be prepared is the financial budget. This is also known as the financial position budget or the balance sheet budget. This type of budget includes information that is grouped into three main categories: assets, liabilities and owner's equity. Assets include anything that the business uses to generate profits and run the business and include items such as bank balances, stock, machinery, buildings, etc. Liabilities are any costs that have been incurred in running the business that remain to be paid. Examples of liabilities include bank overdrafts, loans and creditors
The difference between the assets and liabilities is the budget for the owner's equity . The figure for owner's equity indicates how much of the worth of the business is held by the owners after taking into account all the debts of the business. The owner's equity budget includes undistributed profits and makes adjustments for dividend
The final budget that may be prepared is the financial budget. This is also known as the financial position budget or the balance sheet budget. This type of budget includes information that is grouped into three main categories: assets, liabilities and owner's equity. Assets include anything that the business uses to generate profits and run the business and include items such as bank balances, stock, machinery, buildings, etc. Liabilities are any costs that have been incurred in running the business that remain to be paid. Examples of liabilities include bank overdrafts, loans and creditors
The difference between the assets and liabilities is the budget for the owner's equity . The figure for owner's equity indicates how much of the worth of the business is held by the owners after taking into account all the debts of the business. The owner's equity budget includes undistributed profits and makes adjustments for dividend
1.2.6 。财政状况的财政预算案
最后的预算案，可能是准备的财政预算。这也称为财务状况，财政预算案或资产负债表的财政预算案。这种类型的预算中包括的信息是分成三个主要类别：资产，负债和所有者权益。资产包括任何商业用途，以创造利润和经营业务，包括项目，如银行存款，股票，机械，建筑物等的负债是任何费用，就是已经发生在运行的业务仍然要支付。的例子，负债包括银行透支，贷款和债权人
之间的差额，资产和负债是预算的所有者权益。数字所有者权益表明，有多少价值的业务是由业主在考虑到所有的债务业务。所有者权益的预算包括未分配利润和作出调整，为支付的股息。
表2为例，一个财务状况的财政预算案
资产
现金600000
债务人1,200,000
存货800000
建筑物7,000,000
厂房及设备3,400,000
投资600000
总资产13,600,000
-负债
债权人600000
贷款4,200,000
负债总额4,800,000
=所有者权益8,800,000
注意：
有许多可以接受的方法产生的财政预算案作为不同企业有不同的需要为财务报告。举例来说，预算可细分为宿舍或几个月内，如果每年数字不提供足够的方向。额外的财政预算案也可能是准备测量的生产力的具体部门。