KATHY 發問於 商業及金融稅金香港 · 1 十年前

Forecast Balance Sheet

想問下forecast balance sheet 係咪即係 budgeted/pro forma balance sheet.做叉係咪一樣?

更新:

我既assignment 係要求做 prepare a forecast balance sheet of 31 Dec 2003 and a trading and profit and loss account for the six months then ended.之前題目就要求做一個cash budget for 6 months period ended 31 Dec 2003

2 個解答

評分
  • 思公
    Lv 7
    1 十年前
    最愛解答

    Forecast balance sheet 即 budgeted balance sheet for future.

    因為 Cash budget 只考慮有Cash的交易, 不其他non-cash items, 包括accrued items 及 depreciation等, 所以只要加上那些有時間差異的項目, 便可完成 budgeted Balance Sheet 及 budgeted P&L.

  • Thomas
    Lv 6
    1 十年前

    Forcast Blance sheet=budgeted balance sheet.

    1. you can prepare the cash forcast, revenue forcast, expenses forcast in order to prepare the budgeted balance sheet.

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