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现金预算是指用于预测企业还有多少库存现金,以及在不同时点上对现金支出的需要量。因为涉及到相互关联的科目较多,现金预算的内容也就相对会复杂一些。如果我们借助Excel来完成现金预算的模型设计,只要变化预期值就会得到相应的结果,为企业进行现金预算管理提供方便。同时,该模型设计也为会计教学提供一个较好的实践教学模板。
The cash budget is the amount of cash used to predict how much inventory the business still has and at various times in cash requirements. Because there are more subjects involved in interrelationships, the cash budget is relatively more complicated. If we use Excel to complete the design of the cash budget model, as long as the expected value changes will be the corresponding results for enterprises to facilitate the management of cash budgets. At the same time, the model design also provides a good practice teaching template for accounting teaching.