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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitEighteenFinancialPlanningofBanksWarming-upQuestionsWhat’sthebigdifferencebetweenthefederalgovernmentbudgetandafinancialinstitution’sbudget?Howcanabankfindthecausesofvariancefromthebudgetithasmade?Whatarethecommoncausesofsuchva
2、riancesfromthebudget?SuggestedAnswersWhat’sthebigdifferencebetweenthefederalgovernmentbudgetandafinancialinstitution’sbudget?Thebiggestdifferencebetweenthefederalgovernmentbudgetandfinancialinstitution’sbudgetisthattheformer’sbudgetcanincludedeficits,butthelatter’s—financialins
3、titution’s—budgetcannotdoso.Inotherwords,infinancialinstitution’sbudget,expensescannotexceedrevenues.Allitemsofexpense—hardware,software,facilities,supplies,communication,transportation,education,training,conferences,salaries,andotheritems—mustbeincludedinthebudget.SuggestedAns
4、wersHowcanabankfindthecausesofvariancefromthebudgetithasmade?Whatarethecommoncausesofsuchvariancesfromthebudget?Abankcanfindthecausesofvariancefrombudgetbypreparingmonthlyvariancereportsthatindicatewhereexpenditureshaveexceedthebudgetedamountorwhereincomehasfailedtoreachincomet
5、argetsetinthebudget.Thecommoncausesofvariancesfrombudgetareunforeseencircumstancessuchasunexpectedexpenditures,manager’soraccountant’sfailuretoplanforvariations.Notes1.causesofvariancefromthebudget偏离预算的原因2.tomeasureitselfagainstthosestandards用那些标准来衡量自己3.tosetone’sowntimeframefo
6、r…为……订出时间构架4.torunthrough…贯穿＝topassover5.deficitn.赤字＝theexcessofobligationsandexpendituresaffectingagivenbudgetperiodwhichisinexcessofthebudgetestablishedfortheperiod6.toprojectvt.规划＝toplan7.toformulatevt.制定＝tomake8.tobeputinplace使合适；使到位＝bemadesuitable9.tomeetthetarget达标10.tocu
7、tback削减＝toreduce11.tooffsetvt.抵偿；补偿＝tomakeupfor…12.unforeseenexpenses未预见到的开支13.bonusn.奖金，花红＝anadditionalpaymentbeyondwhatisusual,necessary,orexpected,suchasashareofprofitspaidtothosewhoholdsharesinorworkforabusiness14.intermsof…用……的话；以……的措词Notes15.toestablishperformancemeasurem
8、ents制定业绩测量方法16.proofdepartment交易验证部门17.proofoperator验证
