Operating budgets are the individual budgets that result in the preparation of the budgeted income statement. 营业预算是必须准备预计收入报告的各项预算。
The capital expenditures budget and the budgeted income statement provide data for the cash budget, or statement of budgeted cash receipts and disbursements. 资本支出预算和预计损益表都为现金预算即预计的现金收支汇总表提供了资料。
Based on the department budgets, the budget director can prepare the budgeted financial statements including income statement and balance sheet. 在上述部门预算的基础上,预算主管便可着手编制预算财务报表,包括损益表和资产负债表。