Rolling budget：滾動預(yù)算
　　A budget continuously updated by adding a further accounting period (month or quarter) when the earliest accounting period has expired. Its use is particularly beneficial where future costs and/or activities cannot be forecast accurately.
　　Budget slack：預(yù)算松弛
　　The intentional allowance for extra expenditures in a future cash flow. Budgetary slack can take one of two forms: It can either underestimate the amount of income or revenue that will come in over a given amount of time, or overestimate the expenses that are to be paid out over the same time period.
　　Budgetary slack is generally frowned upon by most accountants. This strategy effectively prevents budgets from working properly. It can even be unethical in some cases, such as when companies intentionally distort these figures in order to achieve certain accounting objectives.
　　Zero-based budget（ZBB）：零基預(yù)算
　　A method of budgeting that requires all costs to be specifically justified by the benefits expected.
　　Flexible Budget：彈性預(yù)算
　　Financial plan designed to vary in accordance with the actual needs of a department or firm.
　　ledger account：分類賬
　　Separate page in a ledger which records increases and decreases in each balance sheet item,classified under assets, liabilities, or owners' equity. Also called an account.
　　
　　　　
　　掃一掃微信，*9時間獲取2014年CIMA考試報(bào)名時間和考試時間提醒
　　
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年CIMA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年CIMA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、?？迹瑢W(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　報(bào)考指南：2014年CIMA考試備考指南
　　高清網(wǎng)課：CIMA考試網(wǎng)絡(luò)課程