公司財務(wù)之 做預(yù)算　Budgeting

公司財務(wù)之 做預(yù)算　Budgeting

銷售量（actual sales）和開支（actual expenses）都可能在預(yù)算之外，利潤也可能和預(yù)算相去甚遠(yuǎn)（way out of balance）。那我們?yōu)槭裁催€強調(diào)預(yù)算的重要性呢？因為預(yù)算是反映企業(yè)未來一定時期內(nèi)財務(wù)狀況、經(jīng)營成果以及現(xiàn)金收支的指標(biāo)。經(jīng)營者能通過預(yù)算掌握生產(chǎn)進度和財務(wù)狀況，及時糾偏補漏。

建立預(yù)算表格（budget format）

收集公司的財務(wù)報表（financial statements），以此確保預(yù)算項目的完整性。如果沒有財務(wù)報表，那就盡可能列出可能涉及的項目，包括差旅費、郵寄費、工資、獎金、外聘酬勞、招待費、娛樂費等。之后，在電子表格（spreadsheet's page）的左手邊（left-hand side）按照時間順序建立項目列（vertical column）。一些小企業(yè)通常建立12列。每一橫行按時間填寫花費內(nèi)容。建議在項目列旁空出一列，填寫實際的收入和支出（revenues and expenditures），以此審核與預(yù)算的差額。

⊙We can guestimate that our expenses this year will be along the same lines as last year.

我們可以估算我們今年的開支和去年基本持平。

⊙How much did we budget for travel allowance?我們對旅行津貼的預(yù)算是多少？

⊙Our greatest expense is salaries and wages.我們最大部分的開支在月薪和時薪上。

⊙How's the budget coming?預(yù)算結(jié)果如何？

銷售收入和別的收入（sales and other revenues）

在做銷售收入和別的收入的預(yù)算時，要考慮季節(jié)性因素（seasonal implications）。例如對零售商（retailer）而言，節(jié)假日，尤其是國家統(tǒng)一的節(jié)假日無疑是銷售的旺季，銷售額應(yīng)當(dāng)明顯區(qū)別于別的月份。作為會計應(yīng)當(dāng)留意類似于申報所得稅（income tax filings）等財務(wù)活動期限。總之，不應(yīng)忽視銷售的各種外力因素。

⊙What can we anticipate as far as sales go this month?我們預(yù)計這個月的銷售情況如何？

⊙We estimate nearly 30%of our annual revenue comes during the New Year Festival period.

我們估計30%的年收入都來自新年節(jié)假期間。

成本和開支（costs and expenses）

成本是實現(xiàn)銷售的廣義上的花費，體現(xiàn)為材料費、水電費、運輸費和工資、獎金等。開支則更加廣義（general in nature），包含辦公用品、郵寄費、電話費和租賃費等。

⊙We were under cost last month, but some unexpected expenses ate up whatever buffer we had.

我們上個月的成本在預(yù)算之內(nèi)，但意外的費用消耗了備用金。

⊙How much was our telephone bill last month?

上個月的電話費是多少？

⊙Last year we went over budget by 20%on materials alone.去年我們光是在材料上就超出預(yù)算20%。

⊙We don't have adequate funding！我們沒有足夠資金！

⊙Looks like we've just barely broken even this year.看上去今年剛剛勉強盈虧相抵。

⊙We've done our best to estimate expenses.我們已經(jīng)竭盡全力來評估開支了。

經(jīng)營報表（operating statement）

經(jīng)營報表數(shù)據(jù)也被稱作是營業(yè)損益表（profit and loss statement，簡稱P & L）。銷售額減去成本和花銷等于稅前收入（pre-tax income）。如果去年有盈利，那就還應(yīng)當(dāng)加上一項預(yù)算——稅收（taxes）。

A：So if we add up all the money in and subtract all the money out, are we still making money?

B：Not only are we breaking even, but we even have a little bit of profit.

A：如果我們加上所有的收入并減去所有的花銷，我們還賺錢嗎？

B：我們不僅保本，還有一點盈余。

⊙Let me take a look at the breakdown.讓我看一下明細(xì)表。

⊙Did we make a profit?我們盈利了嗎？

資產(chǎn)負(fù)債表（balance sheet）

一般是將資產(chǎn)變化，如預(yù)計應(yīng)收賬款（accounts receivable），按先后順序列在表的左方，將負(fù)債和業(yè)主權(quán)益列在表的右方。左右兩方的數(shù)額相等。

⊙Don't despair, we still have over$50，000 sitting in accounts receivable.不要絕望，我們?nèi)杂谐^5萬美元的應(yīng)收賬。

⊙How can we collect on the accounts that are still owed?我們怎么才能將欠款收回？

⊙Our balance is positive, so that's good news。我們的收支呈積極態(tài)勢，這是個好消息。

總結(jié)

預(yù)算不是未卜先知，但是能夠通過數(shù)據(jù)的分析掌握一定時期內(nèi)的經(jīng)營狀況和財務(wù)走向。銷售業(yè)績的預(yù)算不可能完美無缺，但是應(yīng)當(dāng)盡可能全面地考慮各種影響因素，得出相對準(zhǔn)確的數(shù)額。成本和開支可以參考往年的記錄，不要遺忘稅收項目。

Words　單詞表

anticipate預(yù)期，預(yù)測

barely勉強，只不過

bleak慘淡的，令人沮喪的

breakdown明細(xì)表，分類細(xì)賬

estimate粗略估計，估算

expenses開支，費用

hurting手頭拮據(jù)的，處境困難的

participate參與，分擔(dān)

salary工資（月薪）

subtract減去

wage工資（周薪）

windfall意外收獲，一筆橫財

Phrases　短語表

account receivable應(yīng)收賬

along the same lines按照同樣的思路

break even盈虧平衡，保本

cut back on削減，減少

cut the budget削減預(yù)算

in a row連續(xù)，一個接一個

add up加起來，合計

boon month銷售旺季

budget for sth對于某事預(yù)算

cut corners節(jié)約，偷工減料

go over budget超出預(yù)算

lay off裁員，解雇

look forward to期待，盼望

make profit盈利，獲利

negative balance負(fù)平衡，結(jié)余為負(fù)數(shù)

take a look at sth看一下某事

sit on（money）拖欠（欠款）

travel allowance差旅津貼

實景對話1

A：How's the budget coming?Let me take a look at the breakdown.

B：I'm almost done……We've done our best to estimate expenses. We can guestimate that our expenses this year will be along the same lines as last year.

A：Last year we went over budget by 20% on material salone. Lookslikewe've just barely broken even this year. How much did we budget for travel allowance?

B：Last year we spent a little over$5000 on travel. This year we should have less, because there won't be as many trade shows to participate. Our greatest expense is salaries and wages.

A：That's much harder to cut back on, because to do so we'd have to lay people off. That's not a good thing.I'd rather try to cut the budget some other way if we're really hurting.We can't cut corners with our employees.

B：Hopefully, it won't come to that.

A：So if we add up all the money in and subtract all the money out, are we still making money?

B：Not only are we breaking even, but we even have a little bit of profit.

A：預(yù)算結(jié)果怎么樣？讓我看看明細(xì)表。

B：我差不過就做完了……我們已經(jīng)盡力估計開支了。粗略估計今年的開支將和去年的基本持平。

A：去年我們光是材料就超預(yù)算20%?？瓷先ノ覀兘衲瓴贿^勉強盈虧相抵。旅行津貼的預(yù)算是多少？

B：去年我們花了5000多美元在旅行上。今年因為沒有那么多的展銷會要參加，所以會花得少一些。最大的開支在工資上。

A：那很難削減，因為這樣會讓很多人下崗。那可不是什么好事情。如果我們處境困難，我寧愿嘗試通過別的方式來削減預(yù)算，但不能從員工身上克扣。

B：希望不會出現(xiàn)那樣的情況。

A：那如果加上所有的入賬并減去所有的花銷，我們還賺錢嗎？

B：我們不僅可以保本，而且還有一點盈余。

實景對話2

A：What can we anticipate as far as sales go this month?

B：This month has been pretty bleak. We might come up with a negative balance this month, which makes two months in a row.

A：That's not good……what are we going to do?

B：Well, don't despair, we still have over$50，000 sitting in accounts receivable.

A：How can we sit on a sum that size?We've got to get our customers to pay their bills！How can we collect on the accounts that are still owed?

B：Talk to the billing department. That's their job.But don't worry.We also have another windfall coming that might save our accounting ledger.

A：What's that?

B：Next month is boon month for sales. We estimate nearly 30%of our annual revenue comes during the New Year Festival period.

A：Well, that's something to look forward to at least.

A：這個月預(yù)期銷售額如何？

B：這個月實在太慘了。我們可能出現(xiàn)負(fù)差，這種情況已經(jīng)持續(xù)兩個月了。

A：那可不太好……我們怎么辦？

B：哦，不要絕望，我們?nèi)匀贿€有超過5萬美元的應(yīng)收款。

A：怎么會有那么多的應(yīng)收款？我們必須讓客戶付賬！怎么才能把欠款收回來？

B：得和結(jié)算部談。那是他們的工作。但是別著急，我們也有一筆意外收獲來補救我們的總賬。

A：那是什么？

B：下個月是銷售旺季，我們預(yù)計年收入的30%都將在新年期間產(chǎn)生。

A：嗯，至少還有些期待。