企业在编制营业预算中的直接材料预算时,通常需要同时编制预计的采购现金支出。在实践中,直接材料预算中的预计现金支出的编制原理与现金流量表中的“购买商品、接受劳务支付的现金”项目的编制原理有很大程度的相通性,并且这一原理比现行统编教材中讲解的现金流量表相关项目的编制方法更简便易懂。 When budgeting a direct material budget in a business budget, the business usually needs to prepare the projected purchase cash expenditures at the same time. In practice, the principle of compilation of projected cash expenditures in the direct material budget is largely interlinked with the compilation principle of the cash-in-pay-for-cash program in the cash flow statement and this principle is more The compilation method of the related items of the cash flow statement explained in the current unified teaching materials is more simple and understandable.