flexible budget meaning in English
（弹性预算）：可以根据不同业务量水平进行调整的预算。
弹性预算, 机动预算
机动预算
Examples
- Flexible budget variances are differences between actual results and flexible budget amounts
销售数量差异是由于弹性预算中的业务量与总预算中的业务量不同而产生的差异。 - Companies divide flexible budget variances for direct materials and direct labor into price and efficiency ( quantity ) variances
公司将直接材料，直接人工的弹性差异分为价格和效率差异。 - Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget
销售数量差异是由于弹性预算中的业务量与总预算中的业务量不同而产生的差异。 - Accountants prepare a flexible budget to divide static budget variances into two broad categories : sales volume variances and flexible budget variances
会计人员编制弹性预算时，将静态预算差异分为两大类：销售数量差异和弹性预算差异。 - For a detailed amalysis of performance , managers often use a flexible budget , which is a set of budgets covering a range of volume rather thain a single volume level
为了能够详细地分析业绩，管理者经常使用弹性预算。弹性预算是按照多种业务水平而不是单一的业务水平编制的系列预算。