预算控制英文

预算的意思：

国家机关、团体和事业单位等对于未来的一定时期内的收入和支出的计划：财政～。

拼音：[ yù suàn ]

引证解释：” 魏巍 《壮行集·做新型的知识分子（二）》：“在一九五五年的国家预算里，这项经费的支出，要比国民党过去同项支出的最高年份多二十八倍。”

近义词：

一、估算 [ gū suàn ]

大致推算：～产量。

刘宾雁 《在桥梁工地上》：“明明是估算出来的，也不追究。”

二、估计 [ gū jì ]

根据某些情况，对事物的性质、数量、变化等做大概的推断：～他今天会来。最近几天～不会下雨。

周恩来 《关于党的“六大”的研究。中国革命的性质、任务和前途》：“当时我们不理解这个问题，没有把不平衡的问题同农民战争联系起来，对 中国 革命的长期性估计不足。

预算（Budget），是指企业或个人未来的一定时期内经营、资本、财务等各方面的收入、支出、现金流的总体计划。它将各种经济活动用货币的形式表现出来。每一个责任中心都有一个预算，它是为执行本中心的任务和完成财务目标所需各种资财的财务计划。汉语拼音：yùsuàn英文翻译：(1)[budget]∶国家机关、团体和事业单位等对于未来的一定时期内的收入和支出的计划(2)[abudgetary]∶事先计算预算又有施工图设计预算和施工预算之分.基本建设工程预算是估算、概算和预算的总称。预算（或利润计划）可以说是控制范围最广的技术，因为它关系到整个组织机构而不仅是其中的几个部门。一个预算就是一种定量计划，用来帮助协调和控制给定时期内资源的获得、配置和使用。编制预算可以看成是将构成组织机构的各种利益整合成一个所有各方都同意的计划，并在试图达到目标的过程中，说明计划是可行的。贯穿正式组织机构的预算计划与控制工作把组织看成是一系列责任中心，并努力把测定绩效的一种系数与测定该绩效影响效果的其他系数区别开来。

Marches into for the 21st century, along with the high-tech swift andviolent development, enterprise's production scale expands day by day,economic work day by day complex, the market competition is day by dayintense, this set a higher request to enterprise's management. Thebudget control takes the business management the important aspect,also has entrusted with the new mission. This article take the day Yuan construction group limited company asthe example, the utilization management study, the economic, theaccounting and so on the related knowledge theory, the research,analyzes its budget control system, appraises its budget controlsystem the merit and the insufficiency, summarizes the enterprise tobudget the control the importance, as well as how establishes set ofeffective budget systems, and carries on the heavy construction to theday Yuan construction group limited company's budget control system. The process which the budget control, is which organizes thepolicy-making goal and its the resources disposition plan performsquantitative and enables it to realize, is the modern enterpriserealizes a goal strategy important method, is an internal controleffective aspect, is the relation, the coordinated company's propertyright management system and a management management system unitprocess. The implementation budget control may be clear about theenterprise the management goal and the plan, reduces the risk, in theenterprise interior realization information communication, is clearabout various departments the responsibility and the right, carries onthe effective control to the management process, and provides thebasis for the achievement inspection. The budget control cannot equateto the budget management, former emphasis is one kind of top-downcontrol, but latter actually is one kind of enterprise strategy or themanagement mechanism.

3. Delegated the authority to approve the system. Enterprise organizations at all levels should be based on institutions and the person responsible for their duties, determine its approval authority, so that each person has the economic business gatekeeper to prevent misconduct or abuse of office authorized the occurrence of the phenomenon. The general day-to-day economic activities, usually as a general mandate, the unit clearly in the rules and regulations in regard to specific special economic authorized the specific operational system, only authorized to be approved. 4. Property, and security control systems. Unit for the protection of the property of material security, the establishment of the internal control system, such as restrictions on property close to the system, periodic financial assets inventory system, the organization control systems, information quality control system. Only authorized personnel have approved nearly assets of the power of the security protection of assets. 5. Budgetary control system. Enterprises in the course of business should operate according to market forecast and the production and operation of the internal situation, the preparation of detailed operating budget or the economic plan. Enterprises should explicitly authorized by the implementation of the budget control over budget funds, responsible for approving limits, the limit of funds over the imposition of collective approval to strictly control budget expenditure, the budget or plan to guarantee the smooth completion. Accordingly, it is internal control system of enterprises important components. 6. Accounting system. Mainly through the accounting norms of accounting and accounting to reflect participation in economic activities control. To ensure that the quality of accounting information as the goal, a dynamic self-regulation, self-restraint, control.

A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 账户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算 A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表 A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配账户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告 A (45)auditing standards 审计准则 A (46)authorized share capital 额定股本 A (47)available hours 可用小时 A (48)avoidable costs 可避免成本 B (49)back-to-back loan 易币贷款 B (50)backflush accounting 倒退成本计算 B (51)bad debts 坏帐 B (52)bad debts ratio 坏帐比率 B (53)bank charges 银行手续费 B (54)bank overdraft 银行透支 B (55)bank reconciliation 银行存款调节表 B (56)bank statement 银行对账单 B (57)bankruptcy 破产 B (58)basis of apportionment 分摊基础 B (59)batch 批量 B (60)batch costing 分批成本计算 B (61)beta factor B(市场)风险因素 B (62)bill 账单 B (63)bill of exchange 汇票 B (64)bill of landing 提单 B (65)bill of materials 用料预计单 B (66)bill payable 应付票据 B (67)bill receivable 应收票据 B (68)bin card 存货记录卡 B (69)bonus 红利 B (70)book-keeping 薄记 B (71)Boston classification 波士顿分类 B (72)breakeven chart 保本图 B (73)breakeven point 保本点 B (74)breaking-down time 复位时间 B (75)budget 预算 B (76)budget center 预算中心 B (77)budget cost allowance 预算成本折让 B (78)budget manual 预算手册 B (79)budget period 预算期间 B (80)budgetary control 预算控制 B (81)budgeted capacity 预算生产能力 B (82)burden 制造费用 B (83)business center 经营中心 B (84)business entity 营业个体 B (85)business unit 经营单位 B (86)buy-out management 管理性购买产权 B (87)by-product 副产品 C (88)called-up share capital 催缴股本 C (89)capacity 生产能力 C (90)capacity ratios 生产能力比率 C (91)capital 资本 C (92)capital assets pricing model 资本资产计价模式 C (93)capital commitment 承诺资本 C (94)capital employed 已运用的资本 C (95)capital expenditure 资本支出 C (96)capital expenditure authorization 资本支出核准 C (97)capital expenditure control 资本支出控制 C (98)capital expenditure proposal 资本支出申请 C (99)capital funding planning 资本基金筹集计划 C (100)capital gain 资本收益 C (101)capital investment appraisal 资本投资评估 C (102)capital maintenance 资本保全 C (103)capital resource planning 资本资源计划 C (104)capital surplus 资本盈余 C (105)capital turnover 资本周转率 C (106)card 记录卡 C (107)cash 现金 C (108)cash account 现金账户 C (109)cash book 现金账薄 C (110)cash cow 金牛产品 C (111)cash flow 现金流量 C (112)cash discounted 现金贴现 C (113)cash flow budget 现金流量预算 C (114)cash flow statement 现金流量表 C (115)cash ledger 现金分类账 C (116)cash limit 现金限额 C (117)CCA 现时成本会计 C (118)center 中心 C (119)changeover time 变更时间 C (120)chartered entity 特许经济个体 C (121)cheque 支票 C (122)cheque register 支票登记薄 C (123)coin analysis 零钱分类 C (124)classification 分类 C (125)clock card 工时卡 C (126)code 代码 C (127)commitment accounting 承诺确认会计 C (128)common cost 共同成本 C (129)company limited by guarantee 有限担保责任公司 推荐：注会考试《审计》中用到的128个英文单词 1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 7.compilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA 更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of —— 初步了解―――的情况 28.a more knowledge of—— 进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness 适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产 42.transactions without substance 虚假交易 43.unusual pressures 异常压力 44.the suspected noncompliance 涉嫌存在违法行为 45.materialiy 重要性 46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计 52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险 61.assessed level of material misstatement risk 重大错报风险的评估水平 62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 66.communication 沟通 67.flow chart 流程图 68.reperformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions 认定 72.esistence 存在 73.occurrence 发生 74.completeness 完整性 75.rights and obligations 权利和义务 76.valuation and allocation 计价和分摊 77.cutoff 截止 78.accuracy 准确性 79.classification 分类 80.inspection 检查 81.supervision of counting 监盘 82.observation 观察 83.confirmation 函证 84.computation 计算 85.analytical procedures 分析程序 86.vouch 核对 87.trace 追查 88.audit sampling 审计抽样 89.error 误差 90.expected error 预期误差 91.population 总体 92.sampling risk 抽样风险 93.non- sampling risk 非抽样风险 94.sampling unit 抽样单位 95.statistical sampling 统计抽样 96.tolerable error 可容忍误差 97.the risk of under reliance 信赖不足风险 98.the risk of over reliance 信赖过度风险 99.the risk of incorrect rejection 误拒风险 100. the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表 102.index and cross-referencing 索引和交叉索引 103.cash receipt 现金收入 104.cash disbursement 现金支出 105.bank statement 银行对账单 106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日 108.net realizable value 可变现净值 109.storeroom 仓库 110.sale invoice 销售发票 111.price list 价目表 112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告 116.gross margin 毛利 117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位 124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见 126.qualified opinion 保留意见 127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见

预收款项Unearned revenue预付款项Prepaid expense应收款项Account receivable应付款项Account payable

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