worksheet of Master Budgeting
亨格瑞管理会计英文第15版练习答案07
CHAPTER 7 COVERAGE OF LEARNING OBJECTIVESIntroduction to Budgets and Preparing the Master Budget7-A1 (60-90 min.)1. Exhibit IRAPIDBUY ELECTRONICS, INC.Mall of America StoreBudgeted Income StatementFor the Three Months Ending August 31, 20X8Sales $300,000 Cost of goods sold (.62 × $300,000) 186,000 Gross profit $114,000 Operating expenses:Salaries, wages, commissions $60,000Other expenses 12,000Depreciation 1,500Rent, taxes and other fixed expenses 33,000 106,500 Income from operations. $ 7,500 Interest expense* 1,338 Net income $ 6,162* See schedule g for calculation of interest.RAPIDBUY ELECTRONICS, INC.Mall of America StoreCash BudgetFor the Three Months Ending August 31, 20X8June July August Beginning cash balance $ 5,800 $ 5,600 $ 5,079 Minimum cash balance desired 5,000 5,000 5,000 (a) Available cash balance $ 800 $ 600 $ 79Cash receipts & disbursements:Collections from customers(schedule b) $ 75,200 $121,400 $ 90,800 Payments for merchandise(schedule d) (86,800) (49,600) (49,600) Fixtures (purchased in May) (11,000) - - Payments for operatingexpenses (schedule f) (44,600) (30,200) (30,200) (b) Net cash receipts & disbursements $(67,200) $ 41,600 $ 11,000Excess (deficiency) of cash beforefinancing (a + b) (66,400) 42,200 11,079 Financing:Borrowing, at beginning of period $ 67,000$ - $ - Repayment, at end of period - (41,000) (10,000) Interest, 10% per annum - (1,121)* (217)* (c) Total cash increase (decrease)from financing $ 67,000 $(42,121) $(10,217) (d) Ending cash balance (beginningbalance + b + c) $ 5,600 $ 5,079 $ 5,862 * See schedule gRAPIDBUY ELECTRONICS, INC.Mall of America StoreBudgeted Balance SheetAugust 31, 20X8Assets Liabilities and Owners’ EquityCash (Exhibit II) $ 5,862 Accounts payable $ 37,200 Accounts receivable* 86,400 Notes payable 16,000** Merchandise inventory 37,200 Total current liabilities $ 53,200 Total current assets $129,462Net fixed assets: Owners' equity:$33,600 less $102,200 plus netdepreciation of $1,500 32,100 income of $6,162 108,362 Total assets $161,562 Total equities $161,562*July sales, 20% × 90% × $80,000$ 14,400August sales, 100% × 90% × $80,000 72,000Accounts receivable $86,400** See schedule gJune July August Total Schedule a: Sales BudgetCredit sales (90%) $126,000 $72,000 $72,000 $270,000Cash sales (10%) 14,000 8,000 8,000 30,000Total sales (to Exhibit I) $140,000 $80,000 $80,000 $300,000Schedule b: Cash CollectionsJune July AugustCash sales $ 14,000 $ 8,000 $ 8,000On accounts receivable from:April sales 10,800 - -May sales 50,400 12,600 -June sales - 100,800 25,200July sales - - 57,600Total collections (to Exhibit II) $75,200 $121,400 $90,800Schedule c: Purchases Budget May June July August Desired purchases:62% × next month's sales$86,800 $49,600 $49,600 $37,200 Schedule d: Disbursements for Purchases June July August Last month's purchases (to Exhibit II) $86,800 $49,600 $49,600Other required items related to purchasesAccounts payable, August 31, 2008(62% × September sales - to Exhibit III) $37,200 Cost of goods sold (to Exhibit I) $86,800 $49,600 $49,600Schedule e: Operating Expense BudgetJune July August Total Salaries, wages, commissions $28,000 $16,000 $16,000 $60,000 Other Variable expenses 5,600 3,200 3,200 12,000 Fixed expenses 11,000 11,000 11,000 33,000 Depreciation 500 500 500 1,500 Total operating expenses $45,100 $30,700 $30,700 $106,500Schedule f: Payments for Operating ExpensesJune July August Variable expenses $33,600 $19,200 $19,200 Fixed expenses 11,000 11,000 11,000 Total payments for operating expenses $44,600 $30,200 $30,200Schedule g: Interest calculationsJune July August Beginning balance $67,000 $67,558 $26,000 Monthly interest expense @ 10% 558 563 217 Ending balance before repayment $67,558 68,121 26,217 Principal repayment (fromstatement of receipts and disbursements) (41,000) (10,000) Interest payment (1,121) (217) Ending balance $26,000 $16,0002. This is an example of the classic short-term, self-liquidating loan.The need for such a loan often arises because of the seasonal natureof a business. The basic source of cash is proceeds from sales tocustomers. In times of peak sales, there is a lag between the saleand the collection of the cash, yet the payroll and suppliers must bepaid in cash right away. When the cash is collected, it in turn maybe used to repay the loan. The amount of the loan and the timing ofthe repayment are heavily dependent on the credit terms that pertain to both the purchasing and selling functions of the business.7-B1 (60-120 min.) $ refers to Australian dollars.1. See Exhibits I, II, and III and supporting schedules a, b, c, d.2. The cash budget and balance sheet clearly show the benefits ofmoving to just-in-time purchasing (though the transition wouldrarely be accomplished as easily as this example suggests).However, the company would be no better off if it left much ofits capital tied up in cash -- it has merely substituted oneasset for another. At a minimum, the excess cash should be in aninterest bearing account -- the interest earned or forgone is oneof the costs of inventory.Schedule a: Sales Budget January February MarchTotal sales (100% on credit) $248,000 $280,000 $152,000Schedule b: Cash Collections60% of current month's sales $148,800 $168,000 $91,20030% of previous month's sales 30,000 74,400 84,00010% of second previous month's sales 10,000 10,000 24,800Total collections $188,800 $252,400 $200,000December January February March Schedule c: Purchases BudgetDesired ending inventory $156,200 $ 24,000* $ 24,000 $ 24,000 Cost of goods sold 50,000 124,000 140,000 76,000 Total needed $206,200 $148,000 $164,000 $100,000 Beginning inventory 64,000 156,200 32,200 24,000 Purchases $142,200$ - $131,800 $ 76,000* Actual ending January (and beginning February) inventory level is$32,200, as inventory levels are drawn down toward desired level of$24,000.Schedule d: Disbursements for Purchases100% of previous month's purchases $142,200 $ - $131,800 March 31 accounts payable $76,000WALLABY KITECash BudgetFor the Three Months Ending March 31, 20X2January February MarchCash balance, beginning $ 20,000 $ 20,400 $138,767 Minimum cash balance desired 20,000 20,000 20,000 (a) Available cash balance 0 400 118,767 Cash receipts and disbursements:Collections from customers(Schedule b) 188,800 252,400 200,000 Payments for merchandise(Schedule d) (142,200) - (131,800) Rent (32,200) (1,000) (1,000) Wages and salaries (60,000) (60,000) (60,000) Miscellaneous expenses (10,000) (10,000) (10,000) Dividends (6,000) -Purchase of fixtures - - (12,000) (b) Net cash receipts & disbursements $ (61,600) $181,400 $ (14,800)Excess (deficiency) of cashbefore financing (a + b) $ (61,600) $181,800 $103,967 Financing:Borrowing, at beginning of period $ 62,000$ - $ - Repayment, at end of period - (62,000)Simple interest, 10% monthly - (1,033)(c) Total cash increase (decrease)from financing $ 62,000 $ (63,033)$ - (d) Cash balance, end (beginningbalance + c + b) $ 20,400 $138,767 $123,967WALLABY KITEBudgeted Income StatementFor the Three Months Ending March 31, 20X2Sales (Schedule a) $680,000 Cost of goods sold (Schedule c) 340,000 Gross margin $340,000 Operating expenses:Rent* $ 67,000Wages and salaries 180,000Depreciation. 3,000Insurance 1,500Miscellaneous 30,000 281,500 Net income from operations $ 58,500 Interest expense 1,033 Net income $ 57,467*(January-March sales less $40,000) × .10 plus 3 × $1,000Exhibit IIIWALLABY KITEBudgeted Balance SheetMarch 31, 20X2AssetsCurrent assets:Cash (Exhibit I) $123,967Accounts receivable* 88,800Merchandise inventory (Schedule c) 24,000Unexpired insurance 4,500 $241,267 Fixed assets, net: $50,000 + $12,000 - $3,000 59,000 Total assets $300,267 Liabilities and Stockholders' EquityLiabilities:Accounts payable (Schedule d) $76,000Rent payable. 64,000Dividends payable 6,000 $146,000 Stockholders' equity** 154,267 Total liabilities and stockholders' equity. $300,267*February sales (.10 × $280,000) plus March sales (.40 × $152,000) = $88,800**Balance, December 31, 20X1 $102,800Add: Net income 57,467Total $160,267Less: Dividends paid 6,000Balance, March 31, 20X2 $154,2677-1 Budgeting 1) provides an opportunity for managers to reevaluate existing activities and evaluate possible new activities, 2) compels managers to think ahead by formalizing their responsibilities for planning, 3) aids managers in communicating objectives to units and coordinating actions across the organization, and 4) provides benchmarks to evaluate subsequent performance.7-2 Budgeting is primarily attention directing because it helps managers to focus on operating or financial problems early enough for effective planning or action.7-3 Strategic planning covers no specific time period, is quite general, and often is not built around financial statements. Long-range planning usually has a 5- or 10-year horizon and consists of financial statements without much detail. Budgeting usually has a horizon of one year or less, and consists of financial statements with much detail.7-4 Continuous budgets add a month (or quarter) in the future as the month (or quarter) just ended is dropped. Therefore, the continuous budget provides a continually updated budget looking twelve months ahead. When the new month (or quarter) is added, the budget for the remainderof the current year may also be revised. When companies revise the budgets for the remainder of the current year, they usually compare subsequent results to the original budget (a fixed target) in additionto comparing them to the latest revised budget.7-5 If the measures used to reward employees in the performance evaluation system are not aligned with the goals of the company, the incentives from the evaluation system may lead employees to take actions that conflict with the interests of the company.7-6 Lower-level managers bias their forecasts to create budgetaryslack or padding. Upper-level managers adjust for this bias in creating a revised budget. Therefore, lower-level managers introduce additional bias to compensate for the adjustment that will be made by upper-level managers, and upper-level managers introduce additional adjustments for the additional bias. This cycle can quickly destroy the potential benefits of budgets.7-7 A manager may make short-run decisions to increase profits that are not in the company’s best long-run interests, such as offeringcustomers excessively favorable credit terms or cutting discretionary expenditures such as R&D and advertising, trading future sales for current profits. In the extreme, the manager might choose to falsely report inflated profits.7-8 First, by moving this year's sales into next year or moving next year's expenses into this year, the manager ensures a higher level of reported profit (and probably a higher bonus) next year. Second, by decreasing this year's income, the manager avoids ratcheting up of performance expectations in setting the bonus target for the next year. 7-9 Budgeted performance is better than past performance as a basis for judging current performance because the budget contains no hidden inefficiencies and can be founded on current rather than past economic conditions.7-10 Budgets are especially important in environments that are rapidly changing. They force managers to look forward and plan for change. Budgets force analysis of the factors that are bringing about the changes.7-11 No. When budgeting in done correctly, it is an important aid to managers. Managers need time to plan and coordinate their various activities. Budgeting forces them to take time from the day-to-day problems and focus on longer-term issues.7-12 The sales forecast is the starting point for budgeting becauseall other operating activities of the company are affected by the volume of sales.7-13 The sales forecast is influenced by past patterns of sales, estimates made by the sales force, general economic conditions, competitors' actions, changes in prices, market research studies, and advertising and sales promotion plans.7-14 An operating budget is used as a guide for production and sales and it focuses on the income statement. A financial budget is used to control the receipt and disbursement of funds and it focuses on the statement of cash receipts and disbursements.7-15 Operating expenses are costs charged to the income statement in a particular period. Some operating expenses may be associated with the sales of the period, and others may be costs of being in business forthe period. Disbursements for these operating expenses, that is, the cash payments for them, may come in a previous period (assets purchased in one period and depreciated over future periods) or a future period (wages accrued in a period but paid in the next period), as well as during the period.7-16 A cash budget is an attempt to monitor and regulate the flow of cash in optimum fashion.7-17 Budgeting will be effective only if it is accepted by those managers who are responsible for controlling costs. Since their performance will be measured against the budget, they must be educated in the assumptions underlying the budget and convinced of itsobjectivity and relevance.7-18 Both functional and activity-based master budgets begin with the forecasted demand for products or services. However, whereas functional budgets then determine the inventory, materials, labor, and overhead budgets, the activity-based budget focuses on determining the demand for key activities. This demand is measured by the cost-driver unit for each activity. Then the budgeted resource consumption rates are used to set the budgets for resources such as materials, labor, and overhead. The focus on activities and consumption rates in activity-based budgeting is what managers believe offers value from an operational control perspective.7-19 No. Financial planning models are mathematical statements of the relationships in the organization among all the operating and financial activities and of other major internal and external factors that may affect the financial results of decisions. But financial planning models are only as good as the assumptions and inputs used to build them. Managers must understand the models to provide appropriate assumptions and inputs. If managers do not understand budgeting, using financial planning models can result in GIGO (garbage in, garbage out).7-20 Setting up the master budget on a spreadsheet is time-consuming -- the first time. However, if it is done properly, with maximum flexibility, then the ease of subsequent use probably will more than offset that initial cost. Ultimately, though, the master budget system must meet the cost-benefit test. Improved budgeting systems are only worthwhile if they offer net benefits. Preparing and revising the master budget of a large company just would not be feasible without the aid of a computer.7-21 Spreadsheets can be used to make a mathematical model of an organization. It may take much effort to create the model, but once it is in place it can be used over and over again with minimal effort. Such a model is especially useful for sensitivity analysis, which is the asking of "what if" questions.7-22 Budgets that are used primarily for limiting spending provide incentives for “game playing.” Accurate forecasts and estimates give way to strategies designed to avoid budget cuts or to justify increased budgets. Budgets should have a much larger role in the effective and efficient management of an organization. A budget should be a decision tool. It helps managers project the results of their decisions, therebyaiding them in making the right decisions. It also provides a base for adapting to change. Anything that results in loss of budget accuracy will limit the decision usefulness of the budget.7-23 Accurate sales forecasts are essential to budgeting. Sales personnel are often “closest to the action” and therefore in the best position to make accurate forecasts. They are in direct contact with customers, and often they are the first to notice trends. A central staff function, such as market research, can set parameters for forecasting and give some common ground rules. But usually it is important to get sales personnel heavily involved because they have information that no one else has. Most importantly, the more involved sales personnel are, the more committed they will be to achieving budgeted sales goals.7-24 The planning that comes through a good budget process is important to all segments of an organization. Segments with both revenues and expenses can show a budgeted profit. Other segments that have only expenses, such as a research and development department, still have to plan their operations. It is important to predict the resources needed to meet the segment’s objectives so that required resources can be obtained. Budgeting provides a formal channel for communication between the segment and top management about what activities the segment is to undertake.7-25 A key to employee acceptance of a budget is participation. Budgets created with the active participation of all affected employees are generally more effective than budgets imposed on subordinates. If a budget is to help direct future activities, employees must accept the budget. Acceptance means believing that the budget reflects a desired future path for the organization. If a manager has been a participantin determining the future path – that is, helped develop the budget –he or she is more likely to accept it as a desirable objective.7-26 (5 min.)1. a. Capital budget2. Sales budget (or operating budget)b. Cash budget 3. Continuous (rolling)c. Budgeted balance sheet 4. Overall goals of the organization7-27 (10-15 min.)Music Masters will be using cash until the beginning of 2010, at which time cash receipts will begin to exceed cash disbursements. Therefore, the following amount of venture capital is needed to carry the firm to the beginning of 2010:Initial capital investment $380,000 First year cash outflow (12 × $35,000)420,000 Second year cash outflow [12 × ($35,000 - $30,000)] 60,000 Total $860,0007-28 (10-15 min.)1. Cost + (.25 × Cost)= Sales1.25 × Co st = $2,100,000Cost = $1,680,0002. U se the familiar identity, Beginning Inventory plus Purchasesequals Cost of Goods Sold plus Ending Inventory. To computerequired purchases, compute the inventory needed (Cost of GoodsSold plus Ending Inventory) and then subtract the amount thatwill come from Beginning Inventory:July Merchandise PurchasesCost of goods sold ($2,200,000 ÷ 1.25) $1,760,000Add: Target ending inventory.30 × ($2,360,000 ÷ 1.25) 566,400Cost of goods needed $2,326,400Less: Beginning inventory.30 × ($2,200,000 ÷ 1.25) 528,000Required Purchases $1,798,4007-29 (25-30 min.)1. July collections include:May sales billed June 5, .18 × .5 × $700,000 $ 63,000June sales billed June 20, .18 × .5 × $800,000 72,000June sales billed July 5, .80 × .5 × $800,000 × .97 310,400July sales billed July 20, .80 × .5 × $950,000 × .97 368,600 Total $814,0002. .60 × .25 × $800,000 = $120,0003. Ending inventory, .60 × .25 × $950,000$142,500Merchandise needed for current month's sales,.60 × $800,000 480,000 Total needs 622,500Beginning inventory, .60 × .25 × $800,000 120,000Required Purchases $502,5004. July August Ending inventory, .60 × .25 × next month's sales $135,000 $ 90,000 Merchandise needed for current month's sales, .60 × sales 570,000 540,000Total needs 705,000 630,000 Beginning inventory, .60 × .25 × current month's sales 142,500135,000Required Purchases $562,500 $495,000month's purchases, .5 × $562,500 + .5 × $495,000$528,7507-30 (15 min.) This illustration is straightforward and follows the chapter example closely. All amounts are in dollars.June July August Sales budgetCredit sales, 30% 129,000 132,000 150,000 Cash sales, 70% 301,000 308,000 350,000 Total sales, 100% 430,000 440,000 500,000Cash collections budgetCash sales this month 301,000 308,000 350,000 100% of last month's credit sales 105,000129,000 132,000 Total collections 406,000 437,000 482,0007-31 (15-25 min.) This problem is slightly more complex than 7-30.All amounts are in thousands of Japanese yen.January February March Sales budgetCredit sales, 80% 160,000 176,000 192,000 Cash sales, 20% 40,000 44,000 48,000 Total sales 200,000 220,000 240,000 Cash collections budgetCash sales this month 40,000 44,000 48,000 50% of this month's credit sales 80,000 88,000 96,000 40% of last month's credit sales 62,400 64,000 70,400 10% of next-to-last month's credit sales 18,000 15,600 16,000 Total collections 200,400 211,600 230,4007-32 (10-15 min.)Collections from:January sales: $360,000 × 12%$ 43,200February sales: $400,000 × 10% × 99% 39,600February sales: $400,000 × 25% 100,000March sales: $450,000 × 50% × 98% 220,500 Total cash collections $403,3007-33 (15-20 min.) This is straightforward and closely follows the illustration in the chapter. All amounts are in dollars. Some students need to be reminded that merchandise inventories are carried at cost, not at selling prices.RENOVATION LIGHTING SUPPLYPurchases and Disbursements BudgetsJune July August Purchases budgetEnding inventory 220,000 200,000 240,000 Cost of goods sold, 60% of sales 264,000 210,000 180,000 Total needed 484,000 410,000 420,000 Beginning inventory 275,000 220,000 200,000 Purchases 209,000 190,000 220,000Disbursements for purchases10% of this month's purchases 20,900 19,000 22,000 80% of last month's purchases 144,000* 167,200 152,000 10% of second-last month'spurchases 25,000** 18,000 20,900189,900 204,200 194,900 *.80 × 180,000 = 144,000**.10 × 250,000 = 25,0007-34 (20-25 min.) This is straightforward and follows theillustration in the chapter closely, except for requirement 1. Allamounts are in euros.1. 210,000 - [15,000 + .9 × (.6 × 300,000)]= 210,000 - [15,000 + .9(180,000)]= 210,000 - 177,000= 33,0002. LINKENHEIM GMBHPurchases and Disbursements BudgetsJune July August Purchases budgetEnding inventory* 171,600 198,600 231,000 Cost of goods sold, 60% of sales 180,000 174,000 204,000 Total needed 351,600 372,600 435,000 Beginning inventory 210,000 171,600 198,600 Purchases 141,600 201,000 236,400Disbursements for purchases80% of last month's purchases 120,000 113,280 160,800 20% of this month's purchases 28,320 40,200 47,280 Disbursements for purchases 148,320 153,480 208,080*Inventory targets, end of month:June: 15,000 + .9 × (0.6 × 290,000) = 15,000 + .9 × (174,000) =171,600July: 15,000 + .9 × (0.6 × 340,000) = 15,000 + .9 × (204,000) =198,600August: 15,000 + .9 × (0.6 × 400,000) = 15,000 + .9 × (240,000) =231,0007-35 (20 min.) This is a straightforward exercise.CARLSON COMPANYCash BudgetFor the Month Ended June 30, 20X4(in thousands)Beginning Cash, May 31, 20X4 $ 15Cash Receipts:Collections from customers from:June sales (.80 × $290) $232May sales (.5 × 24)* 12April sales 20 264Total cash available during June $279Cash Disbursements:On accounts payable of May 31 $145On June purchases, .25 × $192 48Wages 36Utilities 5Advertising 10Office expenses 4 248Ending Cash, June 30, 20X4 $ 31*$24,000 = 20% of May sales, 10% of which or half the remainderwill be collected in June. All of April's remaining sales will be collected in June.7-36 (20-25 min.) The collections from March sales are a bit tricky.Note that the receivable balance from March sales at March 31 is$450,000; therefore, four fifths (because 40/50 will be collected inApril and 10/50 will be collected in May) will be received in April.MERRILL NEWS AND GIFTSBudgeted Statement of Cash Receipts and DisbursementsFor the Month Ending April 30, 20X7Cash balance, March 31, 20X7 $ 100,000 Add receipts, collections from customers:From April sales, 1/2 × $1,000,000 $500,000From March sales, 4/5 × $450,000360,000 From February sales 80,000 940,000 Total cash available $1,040,000 Less disbursements:Merchandise purchases, $450,000 × 40%$180,000 Payment on accounts payable 460,000Payrolls 90,000Insurance premium 1,500Other expenses 45,000Repayment of loan and interest 97,200 873,700 Cash balance, April 30, 20X7 $ 166,3007-37 (40-60 min.)BOTANICA COMPANYStatement of Estimated Cash Receipts and DisbursementsFor the Month Ended October 31, 20X7Cash balance, September 30, 20X7 $ 4,800 Receipts, collections of receivables (Schedule 1) 29,340 Total cash available $34,140 Less disbursements:Merchandise purchases (Schedule 2) $17,000Variable expenses (Schedule 3) 3,125Fixed expenses (Schedule 3) 900 21,025 Cash balance, October 31, 20X7 $13,115Schedule 1, Collections of Accounts Receivable:Collected in OctoberSales Percent Amount From August sales $12,000 6% $ 720 From September sales $36,000 30% 10,800 From October sales $30,000 60% × 99% 17,820 Total October collections $29,340Schedule 2, Payments for Merchandise:September October Target ending inventory $ 9,000* $ 6,600*Goods sold 21,600 18,000Total needs $30,600 $24,600Beginning inventory 10,800* 9,000*Purchases $19,800 $15,600Payments, 2/3 × $15,600 October purchasesAccounts payable, end of September,1/3 × $19,800 purchases 6,600 Total payments in October $17,000* (12/20) × .5 × 30,000 = $9,000; (12/20) × .5 × 36,000 =$10,800;(12/20) × .5 × 22,000 = $6,600Schedule 3, Selling and General Administrative Expenses:Total selling and general administrative expenses $61,500 Less fixed expenses 24,000 Total variable expenses for year (vary with sales) $37,500October variable expenses:$37,500 × (October sales ÷ Year's sales) =$37,500 × ($30,000 ÷ $360,000) $ 3,125Total fixed expenses $24,000 Less depreciation (no current cash outlay) 13,200 Total cash required for fixed expenses for year $10,800October cash required for fixed expenses:$10,800 ÷ 12 $ 9007-38 (30 - 40 min.) This problem would be solved most easily on a spreadsheet.1. The Ritz-Carlton’s monthly cash budget is shown on Exhibit 7-38 onthe two following pages.2. Increase in revenues:6 mo. × .05 × 300 rooms × $290 × 30 days × .98 collected $767,340Increase in costs:6 mo. × .05 × 300 rooms × $30 × 30 days 81,000Increase in profit $686,340EXHIBIT 7-38RITZ-CARLTONMonthly Cash BudgetMarch April May JuneJanuaryFebruaryRevenues $2,479,500 $2,479,500 $2,218,500 $2,218,500 $1,827,000 $1,827,000 Collections:Previous Mo. Sales 694,260 694,260 694,260 621,180 621,180 511,560 This Mo. Sales 1,487,700 1,487,700 1,331,100 1,331,100 1,096,200 1,096,200 Next Mo. Sales 247,950 221,850 221,850 182,700 182,700 182,700 Total collections 2,429,910 2,403,810 2,247,210 2,134,980 1,900,080 1,790,460 Disbursements:Variable costs($30/room) 256,500 256,500 229,500 229,500 189,000 189,000 Fixed salaries 400,000 400,000 400,000 400,000 400,000 400,000 Fixed operatingcosts 120,000 120,000 120,000 120,000 120,000 120,000 Interest payments _________ _________ _________ _________ _________ 3,600,000 Total disbursements4,309,000776,500 776,500 749,500 749,500 709,000Net cash inflow $1,653,410 $1,627,310 $1,497,710 $1,385,480 $1,191,080 ($2,518,540).学习帮手.。
自动化生成项目预算跟踪的Python技巧
自动化生成项目预算跟踪的Python技巧在当今的项目管理中，有效地跟踪预算是确保项目成功的关键因素之一。
而 Python 作为一种强大且灵活的编程语言，为我们提供了许多实用的技巧和工具来自动化项目预算跟踪过程，从而节省时间、提高准确性，并提供更深入的洞察。
首先，让我们来谈谈为什么选择 Python 来处理项目预算跟踪。
Python 拥有丰富的库和模块，能够轻松处理各种数据格式，如 CSV、Excel 等。
这使得从不同来源获取预算数据变得极为简单。
而且，Python 的语法简洁易懂，即使对于编程新手来说，也相对容易上手。
要开始自动化项目预算跟踪，第一步是收集和整理预算数据。
这可能包括项目的各项费用，如人力成本、物资采购、设备租赁等。
我们可以使用 Python 的`pandas`库来读取和处理这些数据。
｀pandas`提供了强大的数据结构和函数，使得数据的操作变得高效而便捷。
假设我们有一个 CSV 文件，其中包含了每个项目任务的预算分配和实际花费。
以下是使用 Python 读取这个文件的示例代码：｀｀｀pythonimport pandas as pddata ＝ pdread_csv(＇budget_datacsv'）｀｀｀读取数据后，我们就可以对其进行分析和计算。
比如，计算每个任务的预算超支或节余情况：｀｀｀pythondata'difference' ＝ data'budget_allocated' data'actual_cost'｀｀｀接下来，我们可以使用 Python 的绘图库，如`matplotlib`，来直观地展示预算的使用情况。
通过绘制柱状图、折线图等，能够让项目团队更清晰地了解预算的趋势和状态。
｀｀｀pythonimport matplotlibpyplot as pltpltbar(data'task_name'， data'difference'）pltxlabel(＇Task Name'）pltylabel(＇Budget Difference'）plttitle(＇Budget Status by Task'）pltshow(）｀｀｀除了基本的数据分析和可视化，Python 还可以用于预测未来的预算需求。
master budget的概念
master budget的概念
Master budget是指一个公司在一个会计期间内制定的、包含
了所有预算的综合性计划。
这个综合性计划通常包括了销售预算、
生产预算、原材料采购预算、人力资源预算、资本支出预算、现金
预算等各个方面的预算。
首先，销售预算是根据市场需求和销售预期制定的，它为其他
预算提供了一个基础。
生产预算则是根据销售预算和库存水平来制
定的，它确定了公司需要生产的产品数量。
原材料采购预算是根据
生产预算来制定的，它确定了公司需要购买的原材料数量和成本。
人力资源预算确定了公司在会计期间内需要的人力资源数量和成本，包括了薪资、福利和培训等费用。
资本支出预算则是用来规划公司
在会计期间内需要进行的资本支出，比如购买设备、建筑物或者其
他长期资产。
最后，现金预算是根据其他预算编制的，它确定了公
司在会计期间内的现金流量，包括了现金收入和支出的预期。
通过制定master budget，公司可以更好地规划和控制自己的
财务状况，从而更好地实现公司的长期发展目标。
它也可以帮助公
司更好地分配资源，降低成本，提高效率。
总之，master budget
是一个公司全面规划和控制财务的重要工具，对公司的经营管理具有重要的意义。
Prince2_2004中英文词汇对照表
Benefits
收益
实施项目并为此而投资以期获得的量化或非 量化的积极结果。 即确保项目产生商业论证中阐述的各项预期 收益。 系指启动和继续一个 PRINCE2 项目的原因和 依据。商业论证给出了项目的动机（且回答 了“ 为什么”的问题 ）并在整个项目的若 干关键点处被更新。
Benefits realization
活动网络图系指一种反映各项活动及其依赖 关系的流程图。网络图可显示每项活动的历 时、最早开始时间、最早完成时间，最晚开 始时间、最晚完成时间以及浮动时间。也被 称作“计划网络图”。 亦请参见关键路径。. 基线是一个快照；一个被记录在案的项目所 处位置或状态。尽管项目所处的位置以后 可能会被更新，但基线始终保持不变，并可 被作为原始状态的参照与当前项目 位置的对照。经过质量检查并已被批准的产 品将成为基线产品。所有被设为基线的产品 都应在配置管理中对之进行版本控制并对之 进行“冻结”，即：不允许对其进行改动。
Communication Plan
项目启动文件的一部分，说明在项目进行期 间怎样使利害关系人和相关人员保持对项目 进展情况的了解。 由项目管理委员会认可的无需采取纠正性措 施的未达规范项目。 指将配置库记录的所有产品的 最新版本编号 和状态与产品负责人所掌握的信息进行比 较。 一种为加强管理层对财产（如项目产品）严 格监控实施的规范，它包括项目产品 的计划、鉴定、控制、状态说明和检验等。 该规范一般由软件工具支持。
Activity network
Baseline
A prioritised list of criteria that the final 验收标准 product(s) must meet before the customer will accept them; a measurable definition of what must be done for the final product to be acceptable to the customer. They should be defined as part of the Project Brief and agreed between customer and supplier no later than the project initiation stage. They should be documented in the Project Initiation Document. A flow diagram showing the activities of 活动网络图 a plan and their interdependencies. The network shows each activity’s duration, earliest start and finish times, latest start and finish times and float. Also known as ‘planning network’. See also Critical path. A snapshot; a position or situation that 基线 is recorded. Although the position may be updated later, the baseline remains unchanged and available as a reminder of the original state and as a comparison against the current position. Products that have passed their quality checks and are approved are baselined products. Anything ‘baselined’ should be under version control in configuration management and ‘frozen’,
waters质谱masslynx软件使用说明
Copyright Notice
Micromass UK Limited believes that the information in this publication is accurate. However the information is subject to change without notice and should not be construed as a contractual undertaking by Micromass UK Limited. Despite the care that has been given to the preparation of this publication, Micromass UK Limited accepts no responsibility for any loss or any other matter that may arise from any error or inaccuracy that may inadvertently have been included. Copyright 1993-2002 Micromass Ltd. All Rights Reserved. No part of this publication may be copied without the express written permission of Micromass UK Limited.
Page ii
MassLynx NT Users Guide
Contents
MassLynx NT User’s Guide............................................................................
工程项目财务管理的英语
Project financial management is a critical aspect of any construction or engineering project. It involves the planning, organizing, directing, and controlling of financial resources to ensure that the project is completed within budget, on time, and with the desired quality. In this article, we will explore the key components and challenges of project financial management in English.1. Budgeting and ForecastingThe first step in project financial management is to create a comprehensive budget. This includes estimating the costs of labor, materials, equipment, and other resources required for the project. Accurate budgeting is essential to ensure that the project does not exceed its financial limits.Forecasting is another important aspect of financial management. It involves predicting future financial performance based on historical data and market trends. By regularly reviewing and updating forecasts, project managers can make informed decisions and adjust the budget as necessary.2. Cost ControlCost control is a crucial component of project financial management. It involves monitoring and managing the costs associated with the project to ensure that they stay within the budget. This includes identifying cost overruns, analyzing the reasons behind them, and implementing corrective actions.Key strategies for cost control include:- Regularly reviewing project expenses against the budget.- Implementing cost-saving measures, such as negotiating better prices for materials and services.- Conducting variance analysis to identify deviations from the budget and take corrective action.3. Cash Flow ManagementEffective cash flow management is vital for the success of a project. It involves ensuring that the project has enough cash on hand to cover its expenses and maintain its operations. This includes:- Forecasting cash inflows and outflows.- Managing payment terms with suppliers and clients.- Implementing measures to improve liquidity, such as short-term loans or lines of credit.4. Risk ManagementFinancial risk management is essential in project management. It involves identifying, assessing, and mitigating financial risks that could impact the project's success. Common financial risks include:- Market fluctuations affecting material prices.- Delays in project completion leading to increased costs.- Unexpected legal or regulatory changes.To manage these risks, project managers can:- Develop contingency plans to address potential issues.- Purchase insurance to protect against financial losses.- Regularly review and update risk management strategies.5. Financial Reporting and AnalysisRegular financial reporting and analysis are essential for monitoring the project's financial health. This includes:- Preparing financial statements, such as balance sheets, income statements, and cash flow statements.- Conducting variance analysis to compare actual financial performance against budgeted figures.- Using financial ratios to assess the project's profitability, liquidity, and solvency.6. ConclusionIn conclusion, project financial management is a complex and multifaceted discipline. By effectively managing the budget, controlling costs, managing cash flow, mitigating risks, and analyzing financial performance, project managers can ensure the successful completion of their projects. As the global construction industry continues to grow, the importance of strong financial management skills will only increase.。
零花钱使用规划英语作文
零花钱使用规划英语作文In today's world, pocket money is an integral part of children's lives. It's not just about buying candies or toys; it's about teaching them financial responsibility and budgeting skills. As a parent or guardian, it's crucial to guide children in managing their pocket money effectively. The first step is to understand the purpose of pocket money. Pocket money should not be a reward for good behavior or an allowance for existing. Instead, it should be a tool to teach children about the value of money, saving, and budgeting. Therefore, the amount of pocket money should be reasonable and based on the child's age, responsibilities, and needs.Once the pocket money is given, the next step is to set clear expectations. Children should be encouraged to save a portion of their money, spend some on daily needs, and invest the rest in something beneficial, such as a savings account or a share in a company. This will help them understand the concept of asset allocation and the importance of saving for the future.To make the process more fun and engaging, parents can introduce a simple budgeting worksheet. This worksheet can have columns for income, savings, expenses, and investments. By filling in this worksheet every week or month, children can visually see where their money is going and make informed decisions about their spending habits.Moreover, parents should involve children in real-life financial decisions. For example, when shopping for groceries, allow them to choose items within a certain budget. This will help them understand the concept of value and the importance of comparing prices. Similarly, when planning for larger expenses like a family vacation,involve children in the budgeting process and explain how saving and planning ahead can help achieve their goals.Rewarding good financial decisions is also crucial. When children make wise choices with their pocket money, such as saving for a long-term goal or investing in something beneficial, parents should acknowledge their efforts and provide small rewards. This will encourage them to continue making responsible financial decisions.In conclusion, pocket money is not just about giving children money to spend; it's about teaching them valuable financial lessons that will benefit them throughout their lives. By guiding them in managing their pocket money effectively, parents can instill in them the habits of saving, budgeting, and investing, which will help them build a secure financial future.**零花钱使用规划**在当今社会，零花钱成为孩子们生活中不可或缺的一部分。
《投资收益分析表》--2020
5
2 10% 0.9 8.00% 5.50% 30.00% 9.00% 10.69%
1
此处不输入 此处不输入
1
2
3
4
5
6
10.00% 10.00%
10.00% 10.00%
10.00% 10.00%
10.00% 10.00%
0.00% 0.00%
默认值: 固定费用增长率默认设置为等于收入增长率.
2
3
¥0
¥0
¥0
¥0
¥0
¥0
¥0
¥0
¥0
¥10,000
¥0
¥0
¥0
¥0
¥0
¥0
¥0
¥0
¥0
¥14,641
1 ¥40,000 ¥20,000
¥0 ¥20,000 ¥10,000 ¥10,000 ¥4,000 ¥6,000 ¥10,000
¥0 ¥16,000 1.10685 ¥14,455
1 ¥44,000 ¥22,000
¥29,282
¥0
¥0
¥29,282
¥29,282
¥11,713
¥11,713
¥17,569
¥17,569
¥0
¥0
¥0
¥0
¥17,569
¥17,569
2.493440014 2.759864079
¥7,046
¥15,294
¥50,000 ¥10,000 ¥40,000
¥40,000 ¥8,000 ¥32,000
账面价值 & 折旧 账面价值（期初） 折旧 账面值（末期）
¥50,000
¥50,000 ¥7,484
10 ¥10,000
会计英语
A bbreviation 简写，缩写Accrue 应计Account number 账户代码Account payable 应付账款Account receivable 应收账款Accrued charge 应计费用Account title 账户名Accounting equation 会计等式Accumulation 累计额Accrual entry 应计分录Accrual-basis accounting 权责发生制Accrued expense 应计费用，预提费用Accrued revenues 应计收入Accumulated depreciation 累计折旧Adjusting entry 调整分录Amortization 摊销Auditing 审计Auditor 审计员Autonomous 自治的，自主的B alance 余额Bank deposit slip 银行余款单Beginning inventory 期初存货Bookkeeping 簿记Book value 账面价值Branch outlet 分支机构Budgeting 预算编制C ash flow 现金流量Cash sale 现销Cash disbursement journal 现金支出日记账Cash receipts journal 现金收入日记账Cash register收银机Cash basis收付实现制Capital 资本Catch-all 包罗一切Capital asset 资本资产Cheque stub 支票存根Chronological record 序时账簿Classification 分类Closing the account 账户结账Closing entry 结账分录Co-owner 共同合伙人Convertible debenture 可转换债券Contra asset account 资产备抵账户Cost of goods sold 销售成本Compensation 报酬，赔偿Control account 控制账户，统驭账户Credit side 贷方Creditor 债权人Currency 现金D ecision-making 决策Debit side 借方Debtor 债务人Depreciation 折旧Debt radio 负债比率Deferred income tax 递延所得税Deficiency缺陷，不足Denote 代表，意味着Designation 指示，指定Divided 股利，红利Difference 差额Disbursement 支付Discount 折现；贴现；贴现息；折扣Double-entry bookkeeping 复式账户Drawing 提款Due dates 到期日E conomic entity 经济实体Entry 分录Ending capital balance 期末资本余额Ending balance 期末余额Ending inventory 期末存货Enhancement 增加Excess 过量，超过Expulsion 驱除，开除Ethics 伦理，道德External users 外部试用者Evaluation 评估F ace value 面值Financing 融资Fixed asset 固定资产Fiscal year 会计年度FOB 离岸价Franchise 特许权Freight charge 运费Freight in 购货运费G eneral expenses 行政费用、管理费用General journal 普通日记账General Ledger 总分日记账Goodwill 商誉I ncome tax preparation 所得税申报Income statement 收益表Income summary 收益汇总Inventory turnover存货周转率Internal decision-makers 内部决策者Interim 临时性Installment 分期付款Intangible asset 无形资产Interim statement 临时报表Interest payable 应付利息Invoice 发票Invoice date 开票日Invoice register 发票登记簿J ournal 日记账，分录帐Journal entry 日记账分录Journalize 编制分录L evy 征税Ledger 分类账Liability 负债Liquidation 清算Liquidity流动性Listing 登记，编表，列入清单M andatory 强制性的Manual accounting 手工记账Managerial accounting 管理会计Matching principal 配比原则Minus 扣除，减去Multinational corporation 跨国公司Multiple-step income statement 多步式收益表N atural philosophy 自然哲学Net earning 净收益Net purchase 购货净额Net loss净亏损，净损失Net sales revenue 购货净收入Note receivable 应收票据Nonrecurring 非经常性Norm 正常性Nominal account 虚账户Nonprofit organization 非营利性组织O verstate 虚计，多计P ayroll 发放的工资额Partnership 合伙制Penalty 处罚，惩罚posting reference column 过账备查账Pool 集中（智慧等）Promissory note期票，本票Preferred share优先股Prepaid rent 预付租金Prepaid insurance 预付保险金Prompt 快速的Profit-Oriented 以营利为目的Purchase discount 进货折旧Purchase of inventory 购货存货Purchase journal 购买日记账Purchase return and allowance购货退还和折让R eal account 实账户Rendering service 提供劳务Revenue principal 收入原则S ales discount 销售折扣Sales returns and allowance销售退回、折让Sales receipt 销售票据Scheduled payments 计划还款额Securities 有价证券Shipping cost 运输费用Single-step income statement 单步式收益表Sophisticated 复杂的Streamline 精简，简化；流水账Subtotal 分合计，小计Subsidiary Ledger 明细分类账T axes payable 应交税金Taxing authorities 税务部门Terminology 术语The accounting cycle 会计周期The accounting period 会计分期The balance sheet 资产负债表The finished version 最终版本The principle of duality 二重性原则The permanent(real) account 永久（实）账户The periodic inventory method 实地盘存法The resulting cost 最终成本The statement of change in financial position 财务状况变动表The statement of owner’s equity业主权益表The statement of retain earning 留存收益表Time-period concept 期间原则Tie together 把两者联系起来Trial balance(sheet) 试算平衡（表）Transaction 交易Transportation cost 运输成本U nadjusted 未调整的Understate 少计Unearthed expense 预提费用Unearthed revenue 预收收入Unearthed service revenue 预收劳务收入Utilities expense 公共事业支出，公共事业费V erification 证实，确定Vital 重要的W ear and tear 自然损耗Withdrawal 抽资，退股，提款Written promise 书面的承诺Work sheet 工作底稿（表）Wholesale 批发商单选A proceduralAccounting is ...system of the above) Accounting information of the above) An account has twoA business(c.$80000) Accumulated depreciation sheet)An increase in turnover profit)A merchandising companyB eginning inventory($28500)F inancial accounting covers )Five-star CO.(c,corporation)G AAP accrual-basis accounting)I s belonged to forecasts)Is the net increase income)Is the basis for principle)Is a category of expense)If a buyer choose to allowance)If merchandise...payment would be($10) O n a multiple-step term margin)Po sting is the process of(d...the ledger) S ales total $440000,cost of (c.$230000) Sales revenue $440000..margin(b.$23000) T wo general classificationThe report’s users ofThe reports of financialThe behavior ofThe resolution of of above) The economicThe performance of’s equity)The basic structure of of the above) The purchase ..by a..cash)The purchase..balance is toThe earning of..by aThe account credited receivable) The trial balance is of the above)The trial balance is records) The accountants prepare the to) The report of assets,liabilities The financial ..time period..The links between of the above)The major expense of a of goods sold) The focal point of statements)The work sheet device)The usefulness of the above)The closing entry for summary)The purpose ..balance is star of )The largest expense of of goods)The income ..is termed form)U nder FOB destination,who paysW hich ...business organizationWhich ... liabilities account )Which ...the category of.. payable) Why ...record transaction.. have a ..) What is the normal balance Which income..operationWhich ...current assets receivable) Which ...not current liabilities Which ...inventory turnoverWage expenses is statement) Which ...not an account sales)The most basic accounting year) Which ..a contra accountWhich ..income from operations Which ...is not closed insurance) Which ...Nation Co. margin) When ...an expense to the customer) Which ..the invoice day(d.$45) Which ...closing entries of goods)分录The adjusting entries①accrued advertising accounts payable.. Dr. advertising expense Cr. accounts payable ②Accrued salary (expense at…)expense payable③Accrued service revenuereceivable revenue④Accrued interest expenseexpense payable⑤Accrued wages expenseexpense payable⑥Accrued sales commissionsDr. sales commissions expenseCr. sales commissions payable⑦Depreciation …/...be zero.......expensedepreciation⑧Interest expense....expense payable⑨Interest revenue ,$4i00receivable revenue⑩Prepaid insurance expired during the year expense insurance⑾.Prepaid rent still in force at.....Dr. Rent expense Cr. Prepaid rent⑿.Salary expense .../ owed but not paid expense payable⒀service revenue.......receivable revenue⒁Supplies used during ....expense⒂unearned service revenue ...service revenuerevenue⒃unearned commission revenue still ..commission revenueCr. commission revenueXXXXXPreparation of adjusted trial balanceXXX,200XAccount trial balance adjustments adjusted Title trial balance Debit creditClosing entries ①revenue summary②summaryexpense Rent expenseSupplies expense Depreciation expenseUtilities expense Insurance expenseInterest revenue Property tax expense③summary①-②①-②④文中Capital=Capital文中+③-④XXXXXWork sheetFor the mouth ended XXX,200X Account trial adjust adjusted income ba..ce Title ments trial ba..e statement sheetd c d cwithdrew下面一个XX expense XX……totalXXXXXIncome statementFor the mouth ended XXX,200X RevenuesService revenue X①ExpenseWage expense X…..Total expense ②Net income ①-②=③XXXXXStatement of owner’s equityFor the mouth ended XXX,200X Maria Lopez, Capital, April 1,200X 文中①Add: Net income ③①+③=④Less: Withdrawals 文中⑤Maria Lopez, Capital, April 30,200X ④-⑤①purchase $2000 of inventory...and FOBpayable2000②returned $300 of defective...purchase...payable300returns and allowances300③paid freight bill of $110...in110④sold inventory for...cash..payment term on ..accounts receivable1800revenue2200⑤paid amount owed..purchase..and the returnpayable1700purchase discount34⑥granted a sales allowance...returns and allowance800receivable800⑦received cash from...and the discountsales discount20receivable1000分录①Borrow cash from bank on a promissorynoteDr. cash Cr. note payable②John vines invested $65000 of cash(initial investment by owner )Dr. cash Cr. john vines , capital③Pay cash for land Dr. land Cr. cash④Pay cash on accounts payableDr. accounts payable Cr. cash ⑤Pay expenses : salary ; rentDr. salary expense rent expense Cr. cash⑥Pay cash for rent Dr. rent expense Cr. cash⑦Pay utilities expense on accountDr. utilities expense Cr. accounts payable ⑧Perform service for cashDr. cash Cr. service revenue⑨Perform service on accountDr. accounts receivable revenue⑩Purchase supplies on accountDr. Supplies Cr. Accounts payable⑪Purchase equipment for cashDr. equipment Cr. cash⑫Receive cash on accountDr. cash Cr. accounts receivable⑬Sell goods for cashDr. cash Cr. sales revenue⑭Sell goods on accountDr. accounts receivable Cr. sales revenue ⑮Withdrew $1200 for personal useDr. xxxx, withdrawals Cr. CashPrepare the trial balance ①cashbal. ②xx companyTrial balanceAugust 31,200xbalanceAccount title Debit Credit CashSupplies……Total $ $①Assets=cash+equipment+land+buildings+office+receivable+prepaid②Liabilities=payable+unearned revenue③Owner’s equity(capital,withdrawals)资=负+所Proprietor’s withdrawals=capital(beginning)+investment+ net income -captial(Owner’s equity)。
职业规划研讨会英语作文四级大纲
职业规划研讨会英语作文四级大纲全文共6篇示例，供读者参考篇1Planning My Future Career - An English Writing Exercise for Grade 4 StudentsHi there! My name is Tommy and I'm in 4th grade. Today, my teacher Mrs. Robinson asked us to write about what we want to be when we grow up. She said it's never too early to start thinking about our future careers!I have to admit, I'm not entirely sure what I want to do yet. There are so many cool jobs out there! But I've been giving it some thought, and I have a few ideas.First off, I really love animals. My favorite subject in school is science, especially when we learn about different creatures. I think it would be awesome to be a veterinarian and help take care of sick or injured pets. Can you imagine how fun it would be to play with puppies and kittens all day? Although I guess there's probably a lot more to it than that. Like giving them shots or surgery - which doesn't sound as fun. But I'd get to wear one of those cool doctor coats!Another job I'm considering is becoming a professional athlete. I'm a huge sports fan, especially baseball and basketball. It would be a dream come true to play games for a living! The downside is that the training is probably really hard work. And there's always a chance of getting hurt. Plus, I'm not sure if I'm good enough to go pro. We'll have to wait and see if I get more athletic as I get older.Or maybe I could be a video game designer? I love playing video games, and it would be epic to actually create my own games that people around the world could enjoy. I'm pretty good at coming up with creative ideas for new worlds, characters, and storylines. Although from what I understand, learning to code and program games is crazy difficult. Still, it's something to consider.Of course, I could always become a teacher just like Mrs. Robinson. She seems to really love her job, and getting summers off would be pretty sweet. Although dealing with crazy kids like me all day does sound kind of exhausting!My mom thinks I should look into being an engineer. She says engineers get to design and build really cool things like cars, spaceships, and skyscrapers. That does sound fascinating, andengineers make good money too. The math might be challenging for me though. We'll have to see if I get better at it.I guess there are pros and cons to every career path. And who knows, maybe I'll discover some totally different job thatI've never even heard of yet. That's why it's a good idea to keep an open mind.For now, I'm just going to focus on getting good grades, developing my skills and interests, and having fun. I try not to worry too much about deciding on just one career at this age. I'll continue exploring different possibilities over the next few years. With luck and hard work, I'm sure I'll figure out what I'm truly passionate about.Well, I think that's all I have to say for this writing assignment. Let me know if you need any more words added. I know Mrs. Robinson asked for 2000 words exactly. I may have rambled on a bit too long - oops! Like I said, keeping things concise is not one of my strongest skills yet. But thanks for reading, and wish me luck on this career journey!篇2Career Planning Seminar English Writing Task 4 SyllabusHi everyone! Today I'm going to tell you all about the Career Planning Seminar English Writing Task 4 Syllabus. It's a really important topic for us to learn about because it will help us plan what jobs we might want when we grow up!The Career Planning Seminar is a special event where people come and talk to us about all the different types of careers and jobs that are out there. It's super cool because we get to learn about jobs we maybe didn't even know existed before. Like for example, did you know there are people whose job is just to taste ice cream all day? How awesome is that?Anyway, as part of the seminar, we have to do an English writing task all about our future career plans. The teachers call it "Task 4" but I just call it the "Writing About My Dream Job" task. Let me break it down for you!The first part is the introduction. This is where we say what career we want and why. Like I could write "When I grow up, I want to be a astronaut explorer because I love science and space seems really neat!" See, easy peasy!Next is the main body of the essay. This is the longest part where we go into lots of details about the job. We have to describe what the daily duties and responsibilities are. So for myastronaut job, I'd talk about how I'd get to fly the spaceship, walk on other planets, and maybe even meet some aliens!We also need to mention what kinds of skills and qualities someone needs for that career. Astronauts probably need to be really smart at math and science. And brave too since space can be dangerous! Don't want to be a scaredy-cat astronaut.Another thing to cover is the training or education required. I'd imagine astronauts have to go through tons of special training to learn how to live in space and use all that cool equipment. Maybe I'd need a science degree from college as well.The last section of the main body talks about why we're interested and suited for this job. Here I could explain how I'm already really interested in science, I work hard at school, and I'm great at video games so I have good hand-eye coordination for flying the spaceship. Proving I'm the perfect kid to hire!Finally, we wrap it all up with a conclusion paragraph that summarizes the key points about our dream job and our goals for the future career.Overall it's a pretty fun writing assignment because we get to use our creativity and imaginations to describe our ideal jobwhen we're all grown up. The teachers will give us tons of help too if we get stuck.The main thing is to try our best and not stress out too much over it. Writing can be hard sometimes but practicing like this helps make us better writers. And who knows, maybe one of us will end up writing the next famous book or movie someday!Alright friends, that's the full 411 on the Career Planning Seminar Writing Task 4. Let me know if you have any other questions! I'll be counting down the days until this seminar so I can share my astronaut dreams with everyone. Outer space, here I come!篇3Career Planning Seminar English Essay Level 4 OutlineHi friends! Today I want to tell you all about the career planning seminar I went to at school. It was super interesting and I learned a ton about planning for jobs and careers when I grow up. Let me give you all the details!First, the seminar started with the instructor asking us what jobs we might want when we're adults. Lots of kids raised their hands to share ideas like doctor, firefighter, police officer,teacher, and astronaut. Those are some of the classics! I said I might want to be a writer or artist. The instructor told us those were all great ambitions.Then she explained that to pursue any career, we need to develop certain skills starting from a young age. Things like reading, writing, math, science, creative thinking, problem solving, and communication skills. She said the more we practice those skills now, the better prepared we'll be for careers later. That's why it's important to pay attention in school!Next, the instructor had us do an activity about our interests and natural talents. We had to circle words or phrases on a worksheet that described things we enjoy or are good at. I circled a bunch related to art, music, stories, and using my imagination. My friend Johnny circled a lot about sports, games, and building stuff. The point was to start identifying our potential strengths and passions that could lead to certain career paths.After that, the instructor talked about how careers aren't just jobs, but vastly different paths with unique requirements, training, lifestyles and rewards. She explained that doctors go to school for many more years than mechanics, but mechanics get to work more hands-on with tools and machines. Both areimportant though! Authors may work alone at home a lot, while police have to collaborate with partners and the community. Every career has its own pros and cons to consider.Then we watched a video going over dozens of different career options, from firefighter and nurse to video game designer and YouTube influencer. Some I'd heard of, others were new to me. The video rated each career on things like education needs, pay potential, work environment and more. It was really eye-opening to all the possibilities out there.During the second half, we did group activities about planning for careers. First, we had to map out potential education paths, like high school diplomas, associate's degrees, bachelor's degrees, master's degrees and so on. The instructor explained that most careers today require education beyond just high school. She said the more advanced training we get, the wider our options and higher our earning potential.Next, we crafted visual roadmaps of potential paths to sample careers, including necessary academic courses, extracurricular activities, internships, entry-level jobs and more. For my roadmap to becoming an author, I mapped out taking as many English and creative writing classes as possible, joining school newspaper and literary clubs, getting writing jobs orinternships in high school and college, then potentially getting an English degree before trying to get books published. It was a long road! But breaking it down into steps made it feel manageable.After that, we learned about self-marketing skills like building a resume, writing cover letters, interviewing, and forming a professional online presence. The instructor emphasized these abilities are vital for all careers now, even for elementary school aged kids to start practicing. She showed us examples of age-appropriate resumes highlighting our talents, activities, academic achievements and other strengths. I'll definitely be working on polishing mine!Lastly, we did an exercise looking at potential salaries and budgeting for future careers. This showed how much money we may need to make to afford living expenses like rent, groceries, transportation, entertainment and more. We had to factor in potential debt from education too. It really drove home the importance of choosing a viable career that can financially support the lifestyle you want.At the end, the instructor wrapped up by reminding us that we have so much time to explore interests before deciding on a career path. She said not to worry if we change our minds manytimes, because that's normal. The goal now is building a strong foundation of skills and experiences that can lead to many options later. She encouraged us to keep an open mind, work hard, and look into lots of careers to find the right fit for us individually.I have to say, this career planning seminar really opened my eyes to how many factors there are to consider in choosing a future occupation. I feel a lot more prepared and motivated now to work towards building the prerequisite knowledge and qualifications I'll need, no matter which specific path I decide to take in the end. It was a ton of amazing information to absorb!Well, that's my detailed essay for you on the career planning seminar. I tried to include all the key points we learned about exploring different careers, planning education and training, developing essential skills, understanding income and budgeting, and so on. Let me know if you have any other questions! Getting an early start on this will really give us all a leg up. Thanks for reading, friends!篇4Career Planning Seminar Outline for Grade 4Hi everyone! My name is Tommy and I'm in 4th grade. Today I'm going to talk to you about career planning. I know, I know, you're probably thinking "But Tommy, we're just kids! Why do we need to plan our careers already?" Well, believe it or not, it's never too early to start thinking about what you want to be when you grow up.First off, what even is a career? A career is just the job or profession that you want to do for a big part of your life when you're an adult. Some examples are being a doctor, a teacher, a firefighter, or an artist. Pretty much any job that grown-ups do can be considered a career.So why should we start thinking about our careers now when we're still just kids? Well, the sooner you start planning, the better prepared you'll be! It's good to have an idea of what kind of career you might want so you can take the right classes in school, get the right training, and be ready for that career when you're older.Another reason it's important to think about careers early is because it helps you figure out what your interests and strengths are. Do you like working with numbers? Maybe you'd make a good accountant or engineer. Are you really creative? A career as an artist or designer could be for you. Good with animals? Howabout being a veterinarian? The career you choose should fit your personality and the things you're good at and enjoy doing.Okay, so now that we know why career planning is important, even for kids, let's go through my handy four-step plan for choosing your future career:Step 1: Make a list of your interests, strengths, and valuesThe first step is to figure out what kinds of activities and subjects you're interested in and have a knack for. Make a list of the things you enjoy and are good at, like math, reading, sports, art, music, etc. It's also good to write down your values - what's important to you in a career? Making money, helping others, being creative?Step 2: Explore different career optionsOnce you have your list from Step 1, it's time to start researching different jobs and careers that might be a good match. Read books about careers, look stuff up online, talk to people who have interesting jobs and ask篇5Career Planning Seminar English Writing Level 4 OutlineHi everyone! Today we're going to talk about something really cool – career planning! Have you ever thought about what you want to be when you grow up? Maybe a doctor, teacher, scientist or even an astronaut? Well, this seminar is all about helping you figure that out. Get ready to learn some important English words and ideas too!First, let's start with some basic vocabulary. A "career" is simply the job or profession that someone does for a big part of their life. To "plan" means to prepare and make decisions ahead of time. So career planning means getting ready and making choices about the work you want to do in the future. Pretty neat, right?Now, why is career planning so vital? Well, think about all the different jobs out there - there are so many options! From bakers to builders, artists to accountants. Choosing the right career for you takes some thought. You want to pick something you'll really enjoy and be good at. Career planning helps you explore your interests, talents and goals.Another key reason career planning matters is that many cool careers require special education or training. Things like becoming a doctor, lawyer, engineer or scientist take extraschooling beyond high school. Planning ahead ensures you take the right classes and get the proper qualifications.So how do we actually go about career planning? One big part is self-assessment. This just means looking at yourself - your personality traits, favorite subjects, hobbies and skills. Are you super creative and artistic? Maybe a career in design, writing or performing would suit you. Or if you love math and solving puzzles, engineering or computer science could be great fits.It's also wise to explore different job options through research. You can read about various occupations online or in books. Or talk to family friends in interesting lines of work. Some schools even offer career days where you can meet diverse professionals. Asking questions is a fantastic way to learn more.Once you have some ideas, it can be really helpful to try out a potential career through job shadowing or internships. These let you experience a workplace first-hand and see if it's truly something you'd like. Don't be afraid to change your mind either - many people switch paths as their interests evolve over time.Speaking of time, let's discuss the concept of "long-term planning." When mapping out a career journey, you need to think several steps ahead. Like if you want to be a veterinarian, you'll need to take advanced biology in high school. Then earnan undergraduate degree, get into vet school, and potentially pursue specialties after that. Good planning ensures you stay on track.Another part of long-term planning is considering things like earnings potential and lifestyle preferences. Some careers simply pay better or have more family-friendly schedules than others. It's okay to factor those practical aspects into your decisions too.Now I want to discuss a super significant part of the career journey - goal setting. Having clear, specific goals is key for achieving success. Maybe your goal is to become a CEO by age 40. Or publish three novels before you're 30. Or open your own restaurant within 5 years of graduating college. Clear goals give you something concrete to work towards. Just be sure to make them challenging but realistic too!A final critical point - don't be afraid to think outside the box and forge your own unique path! Perhaps you'll create a career that combines multiple interests in an innovative way. Or launch a totally new business in an emerging industry. The world of work is alwaysevolving, with new opportunities constantly arising. An open, creative mindset allows you to make the most of them.Phew, we covered a ton of useful information today about career planning! From vocab words to self-assessment, job research to long-term planning, goal setting and creativity. While it can seem overwhelming now, taking it step-by-step makes it manageable. The key is starting early and putting some real thought into designing your ideal future.Just remember, your career impacts such a huge portion of your life. So it's absolutely worth investing time to find something you genuinely enjoy and can feel passionate about. With diligent preparation, you can craft an incredibly rewarding and fulfilling professional path.I hope you all feel inspired to start exploring career possibilities that excite you! Don't be afraid to dream big and plan boldly. You're still young with so muchamazing potential. By planning wisely now, you can ensure your eventual career brings you satisfaction and success. The future is yours to create - so go out and make it an incredible one!篇6Career Planning Seminar English Writing Test Level 4 OutlineHi there! Today I'm going to tell you all about the Career Planning Seminar English Writing Test Level 4 Outline. It's a bigtopic, but I'll try my best to explain it in a way that's easy to understand.First of all, what is a career? A career is the job or occupation that someone chooses to do for a long time, like being a teacher, a doctor, or a firefighter. Career planning is when you think about what kind of job you might want to have in the future and make plans to get there.Now, what's a seminar? A seminar is a kind of meeting or class where people talk about a particular topic. The Career Planning Seminar is a special event where people learn about different careers and how to plan for them.But why do we need an English Writing Test? Well, English is an important language that's spoken all over the world. Being able to write well in English can help you in many different careers, like business, science, or even teaching English to others!The Level 4 Outline is like a map or a plan for the writing test. It tells you what you need to know and what you need to be able to do to pass the test. Let me break it down for you:Part 1: Writing SkillsIn this part, you'll learn how to write different kinds of texts, like stories, letters, and essays. You'll also learn about grammar,spelling, and punctuation, which are really important for clear writing.Part 2: Reading ComprehensionHere, you'll practice reading different types of texts, like books, magazines, and newspapers, and answering questions about what you read. This helps you understand written English better.Part 3: Vocabulary and Word UsageThis part is all about learning new words and how to use them correctly. The more words you know, the better you can express yourself in English!Part 4: Listening ComprehensionIn this section, you'll listen to audio recordings, like conversations or lectures, and answer questions about what you heard. It's important to be able to understand spoken English too.Part 5: Speaking and PronunciationFinally, you'll practice speaking English clearly and correctly. You might have to do things like give presentations, participate in discussions, or read out loud.Phew, that's a lot of information, isn't it? But don't worry, you'll have plenty of time to practice and prepare for the test. The most important thing is to keep learning and practicing your English skills every day.Remember, being able to write well in English can open up so many opportunities for you in the future. Maybe you'll become a famous author, a journalist, or even a diplomat representing your country around the world!So, keep working hard, and don't be afraid to ask for help if you need it. With dedication and perseverance, you can achieve your dreams and have a wonderful career doing something you love.That's all for now, folks! I hope this helped you understand the Career Planning Seminar English Writing Test Level 4 Outline a little better. Keep exploring, keep learning, and most importantly, keep having fun!。
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April 20,000 $ 0.50
May 50,000 $ 0.50
June 30,000 $ 0.50
Cash Receipts Budget----receivables
Budgeted unit sales Price per unit Budgeted sales revenue Receipts from March sales Receipts from April sales Receipts from May sales Receipts from June sales Total cash receipts
June 0.05
Manufacturing Overhead Budget
Units to produce Variable overhead rate Variable overhead cost Fixed overhead Total mfg. overhead cost Deduct: depreciation Manufacturing overhead - cash
May 5
June 5
Cash Payments for Material Purchases
April Material purchases (lbs.) Cost per pound Total cost Payables from March April purchases May purchases June purchases Cash payments in month $ 0.40 $
April 26,000 $ 1.00
May 46,000 $ 1.00
June 29,000 $ 1.00
Cash Budgets for S&A Expenses
Budgeted unit sales Variable S&A per unit Variable S&A expense Fixed S&A expense Total S&A expense Deduct depreciation S&A expense - cash
1. The current sales price is $10 per magnet. It expects the sales volumes of magnets for the next four months:
April @ 20,000 May @ 50,000 June @ 30,000 July @ 25,000
8. Basket Company: Has a $100,000 line of credit at its bank, with a zero balance on April 1. Maintains a $30,000 minimum cash balance each month. Borrows at the beginning of a month and repays at the end of a quarter. Pays interest at 16 % when a principal payment is made. Pays a $51,000 cash dividend in April. Purchases equipment costing $143,700 in May and $48,800 in June. Has a $40,000 cash balance on April 1. 9. Basket expects the beginning balances in June as shown below, prior to preparing its budgeted quarterly financial statements: Land - $50,000 Building (net) - $174,500 Common stock - $200,000 Retained earnings - $148,150
The BudgeteΒιβλιοθήκη Income Statement
Basket Company Budgeted Income Statement For the Three Months Ended June 30 Sales (100,000 units @ $10) Gross margin Operating income Interest expense Net Income $ 1,000,000
The budgeted balance sheet
Here you should finish the balance sheet on you own.
4. Each magnet produced requires 3 minutes of direct labor. Basket employs 30 persons for 40 hours each week at $10 per hour. Any extra hours needed are obtained by hiring temporary workers also at $10 per hour. Wages are paid in cash.
April 20,000
May 50,000
June 30,000
The Material Purchases Budget
April Units to produce Pounds per unit Material needs (lbs.) Desired ending inventory Total material needs (lbs.) Less: beginning inventory Material purchases (lbs.) 5
April 20,000 $ 10 $ 30,000
May 50,000 $ 10
June 30,000 $ 10
Comprehensive Cash Budget
Beginning cash balance Cash receipts Cash available Cash payments: Materials budget Labor budget Manufacturing OH budget S&A expense budget Equipment purchases Dividends Total cash payments Balance before financing Borrowing Principal repayment Interest Ending cash balance April $ 40,000 May June
2. The management wants monthly ending inventory to be 20 percent of the next month’s budgeted sales in units. 4,000 units were on hand March 31. 3. Five pounds of material are needed to produce each magnet. Usually materials on hand at the end of each month equal to 10% of the following month’s production needs. The materials inventory on March 31 is 13,000 pounds. July production is budgeted for 23,000 units. Materials used in production cost $0.40 per pound. One-half of a month’s purchases are paid for in the month of purchase; the other half is paid for in the following month. No discount terms are available. The accounts payable balance on March 31 is $12,000.
May 0.40 $
June 0.40
$ 12,000
Direct Labor Budget
April Units to produce Hours per unit Total hours required Wage rate per hour Direct labor cost 0.05
May 0.05
5. Variable overhead is $1 per unit produced and fixed manufacturing overhead is $50,000 per month. Fixed manufacturing overhead includes $20,000 depreciation. 6. Variable selling and administrative expenses are $0.50 per unit sold and fixed selling and administrative expenses are $70,000 per month. Fixed selling and administrative expenses include $10,000. 7. All sales are on account. 70 percent collected in month of sale, 25 percent collected in month after sale, 5 percent will be uncollectible. Accounts receivable on March 31 is $30,000, all of which is collectible.