英语翻译

题目

英语翻译
The master budget is prepared in the sequence shown in illustration 6-2.The operating budgets are developed first,beginning with the sales budget.Then the financial budgets are prepared.We will explain and illustrate each budget shown in 6-2 expect the capital expenditure budget.This budget is discussed under the topic Capital Budgeting in Chapter 10.
A case study of Hayes Company will be used in preparing the operating budgets.Hayes manufactures and sells a single product,Kitchen-mate.The budgets will be prepared by quarters for the year ending December 31,2002.Hayes Company begins its annual budgeting process on September 1,2001,and it completes the budget for 2002 by December 1,2001.

答案

总预算应按示意图6.2所示顺序编制.首先从销售预算着手,编制营业预算. 然后编制财政预算. 我们将逐一说明图6.2所示各项预算,但资产费用预算除外. 该预算在第十章 资产预算中讨论.
我们将用Hayes公司的一个案例编制营业预算. Hayes公司制造并销售一种产品, 厨房伴侣. 在2002年12月31日为止的一年里,预算须按季度编制. Hayes公司从2001年11月1日起执行其年度预算过程,并于2002年12月1日完成该预算.