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Financial Budget
Editor:admin  Date:2014-08-18  Browse:13028 Text Size Print

Financial budget is expected every budget financial condition and results of operations, and cash payments and other value indicators reflect a general term for a range of specialized enterprise in the future a certain budget period, specifically including cash budget, expected income statement, balance sheet and is expected to expected cash flow meter and so on. 
Financial budget is a reflection of some aspect of the financial activities of the budget, as reflected in the cash budget cash payment activities; anti-
Financial Budgeting and Analysis 
Financial Budgeting and Analysis 
Sales reflect sales budget; reflect costs, costs of production expenses budget (budget also includes direct materials, direct labor budget, manufacturing cost estimates), the cost of the budget period; capital expenditure activities reflect capital budget. Consolidated budget reflects the financial activities of the overall budget situation, as reflected in the financial situation of the balance sheet is expected to expected changes in financial position, financial results are expected to reflect the income statement. Exist between these various budget the following relationship: sales budget is the starting point for all kinds of budget preparation, which constitutes the production cost estimates, the cost basis of preparation of the budget period, the cash budget and capital budget; cash budget is the sales budget, production budget, period costs budget and capital budget summary about the cash receipts and payments; budget income statement according to the sales budget, production budget, budget expenses for the period, cash budgeting. Balance sheet is expected to be the opening balance sheet budgeting and sales, production costs, capital etc., it is expected statement of financial position is primarily based on projected balance sheet and income statement are expected to prepare. 
2 Composition 
Expected income statement 
Financial Budget 
2, which is prepared in accordance with the relevant information marketing, product costs, costs of the budget. 
Expected profit distribution 
Profit distribution table reflects the realization of the financial statements of net profit or loss allocated to make up for a certain period of business 
Financial budget of managers 
Financial budget of managers 
, Is schedule the income statement, indicating the whereabouts of the income statement to reflect the distribution of the net profit. Profit Distribution Table included in the annual financial statements, the income statement is the schedule. Through profit distribution table, you can understand the business achieve remedy the situation or the distribution of net loss to understand the composition of the distribution of profits and retained earnings at the end of the data. 
Our profit distribution order: 
The company dividend distributions to shareholders, should a certain order. Accordance with the relevant provisions of the Companies Act, the profit distribution shall be in the following order: 
The first step in calculating the profit available for distribution. Net profit (or loss) Retained earnings (or loss) merged to calculate the profit available for distribution. If the profit available for distribution is negative (ie a loss), you can not make a subsequent distribution; If the profit available for distribution is a positive number (ie accumulated profit), then the subsequent allocation. 
The second step, the provision of statutory surplus reserve. Net profit after deduction of accumulated losses early provision of statutory surplus reserve. Surplus fund base, profit is not available for distribution, not necessarily after-tax profits. Only when there is no accumulated losses early in order to extract shall be calculated according to the number of after-tax profits. This "Bukui" is based on the book numbers, the transfer has nothing to do with the loss of the Income Tax Act, the key is not paid dividends with a capital reserve fund can not be extracted in the absence of the accumulated surplus. 
The third step is provision for the Community Chest. That is according to the above steps with the same base provision Chest. 
The fourth step is provision for discretionary surplus reserve. 
The fifth step, the payment of dividends (distribution of profits) to shareholders (investors). 
Shareholders' meeting or the board of directors breach of the profit allocation order, in offsetting losses and the statutory surplus reserve, the Community Chest before distribution of profits to shareholders, must be issued in violation of the provisions of the profits returned to the company. 
Allocation Table prepared 
Profit distribution table are generally the first positive list in two parts. Among them, the table shows the first name of the report, Prepared, compiled 
Theory and Practice of Finance budget 
Theory and Practice of Finance budget 
Manufacturing date, report number, name of the currency, units of measurement, etc.; positive profit distribution table is the main table specifying the content of the profit allocation table, each of the elements usually divided into "actual year" and "last year actually" two fill each column. 
In China, the "actual" column profit distribution table, according to the subjects and their respective records details of subjects' profit for the year "and" Profit Distribution "analysis is listed:" last year actual "column based on last year" profit allocation tables fill ., project allocation table and profit allocation table name and year on year profit if inconsistent, then press the compilation of annual reports on the caliber of the project names and numbers to be adjusted. 
Three financial budget 
The budget is a series of specialized financial companies are expected to collectively reflect a variety of budget financial condition and operating results, and cash payments and other value indicators within a certain period in the future. 
Reflect sales revenue budget; 
Composition financial budget 
Cash Budget 
Financial expenses budget 
Expected income statement 
1, is expected to reflect an income statement is a comprehensive enterprise financial budget budget outcomes from operating activities during the period. 
2, which is prepared in accordance with the relevant information marketing, product costs, costs of the budget. 
Expected profit distribution 
Projected balance sheet 
An expected balance sheet is a financial budget sum budget reflects the financial position of the enterprise during the period. 
2, based on the opening balance sheet, based on adjusted data prepared in accordance with the relevant sales, production, capital and other budgets. 
Expected cash flow statement 
1, is expected to reflect the cash inflows and cash flow statement is a financial budget cash outflow during certain enterprises. 
2, which is the inflow and outflow from two aspects, revealing a certain period of corporate cash flow from operating activities, investing activities and financing activities generated cash.

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