📚 Budgets Worksheet – Chapter 26 | 预算练习 – 第26章
This worksheet-style revision guide supports Cambridge International AS & A Level Business Chapter 26. It reviews the main ideas of budgeting, shows how to calculate variances, and gives exam-style questions to test your understanding.
这份练习题式复习指南对应剑桥国际 AS & A Level 商务第26章。它复习预算编制的主要概念，演示如何计算差异，并提供考试型题目来检验你的理解。
1. What Is a Budget? | 什么是预算？
A budget is a quantified financial plan for a future period. It is usually set for a department, a project or the whole business, and it is expressed mainly in money terms.
预算是一份量化财务计划，面向未来一定时期。预算通常为部门、项目或整个企业编制，并主要以货币金额表示。
Budgets are forward-looking, but they are based partly on past data and partly on forecasts or strategic objectives. A budget is not the same as a forecast: a forecast predicts what is expected to happen, while a budget is a planned target that managers agree to work towards.
预算具有前瞻性，但编制时部分依据历史数据，部分依据预测或战略目标。预算与预测不同：预测是对可能发生情况的预计，而预算是管理者同意努力实现的目标。
In large businesses, budgets are often divided by responsibility centres, such as sales, production, marketing and administration, so that each manager knows the financial target for which they are responsible.
在大型企业中，预算通常按责任中心划分，例如销售、生产、营销和行政，以便每位管理者都清楚自己负责的财务目标。
2. Key Purposes of Budgeting | 预算编制的主要目的
Planning: budgets force managers to think ahead, set financial targets and decide what resources are needed to achieve them.
计划：预算迫使管理者提前思考、设定财务目标，并确定实现目标所需资源。
Coordination: budgets help different departments align their activities. For example, the production budget should match the expected sales volume so that the business does not produce too much or too little.
协调：预算帮助各部门协调活动。例如，生产预算应与预期销量匹配，以避免产量过多或过少。
Control: actual results are compared with budgeted figures on a regular basis. Variances show where the business is off track and where management attention is needed.
控制：实际结果会定期与预算数字进行比较。差异显示企业在哪些方面偏离了计划，以及哪些方面需要管理层关注。
Motivation: budgets can motivate staff if targets are challenging but achievable. A manager who helped set a realistic budget is more likely to work hard to meet it.
激励：如果目标具有挑战性但可以实现，预算可以激励员工。参与制定现实预算的管理者更可能努力去实现预算。
Communication: the budget process communicates business priorities to the whole organisation, so employees understand what the business is trying to achieve financially.
沟通：预算过程将企业优先级传递给整个组织，使员工理解企业在财务上试图实现的目标。
3. Main Types of Budget | 预算的主要类型
A business may use several linked budgets rather than one single budget. The main types include:
企业可能使用多个相互关联的预算，而不是单一预算。主要类型包括：
- Income budget – expected sales revenue over a period. 收入预算 – 一段时期内的预期销售收入。
- Expenditure budget – planned costs such as materials, labour, rent and marketing. 支出预算 – 计划成本，如材料、人工、租金和营销费用。
- Production budget – the number of units to be produced to meet sales demand. 生产预算 – 为满足销售需求而需要生产的数量。
- Cash budget – expected cash inflows and outflows, and the resulting cash balance each month. 现金预算 – 预期现金流入与流出，以及每月由此产生的现金余额。
- Master budget – a summary of all individual budgets, often presented as a budgeted income statement and a budgeted statement of financial position. 总预算 – 所有单项预算的汇总，通常以预算利润表和预算财务状况表形式列示。
The cash budget is especially important because a business can be profitable but still fail if it runs out of cash to pay short-term obligations.
现金预算尤其重要，因为企业即使盈利，如果缺少现金来支付短期债务，也可能倒闭。
4. The Budgetary Control Process | 预算控制流程
The budgetary control process has four main stages: set objectives, prepare budgets, compare actual performance with budgets, and take corrective action.
预算控制流程包括四个主要阶段：制定目标、编制预算、将实际业绩与预算比较，并采取纠正措施。
First, senior managers set the overall objectives, such as a target profit or market share. Departmental managers then prepare budgets that support these objectives.
首先，高级管理者设定总体目标，例如目标利润或市场份额。然后部门管理者编制支持这些目标的预算。
After the budget period, accountants calculate variances and report them to responsible managers. Managers investigate significant variances and decide what action to take.
预算期结束后，会计计算差异并将其报告给负责的管理者。管理者调查重大差异并决定采取什么行动。
This cycle repeats each budget period, usually monthly, quarterly or annually. It is a continuous feedback loop rather than a one-off exercise.
这一循环在每个预算期内重复，通常为月度、季度或年度。这是一个持续的反馈循环，而不是一次性工作。
5. Variance Analysis: The Core Formula | 差异分析：核心公式
A variance is the difference between an actual figure and a budgeted figure. The core calculation is:
差异是指实际数字与预算数字之间的差额。核心计算公式为：
Variance = Actual result − Budgeted figure
Managers use variances to judge whether performance is better or worse than planned. The same formula is used for revenue, costs and profit, but the interpretation depends on what is being measured.
管理者使用差异来判断业绩是优于还是差于计划。收入、成本和利润使用同一公式，但解释方式取决于衡量对象。
For sales revenue, a positive variance means actual sales were higher than budget, which is usually good. For costs, a positive variance means actual costs were higher than budget, which is usually bad.
对于销售收入，正差异意味着实际销售额高于预算，通常是好现象。对于成本，正差异意味着实际成本高于预算，通常是坏现象。
Variance analysis is useful only if the budget itself is realistic and if the actual data is measured accurately. Otherwise the variances may mislead managers.
只有预算本身现实、实际数据计量准确，差异分析才有用。否则差异可能误导管理者。
6. Favourable and Adverse Variances | 有利差异与不利差异
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