企业在编制营业预算中的销售预算时,通常需要同时编制预计的现金收入。实践中,销售预算中的预计现金收入的编制原理与现金流量表中的“销售商品、提供劳务收到的现金”项目的编制原理有很大程度的相通性,本文对此进行例解。 When preparing sales budgets in operating budgets, companies often need to prepare their projected cash receipts at the same time. In practice, the principle of compilation of the estimated cash income in the sales budget is largely interlinked with the compilation principle of the cash sales of goods and services provided in the cash flow statement, which is illustrated in this paper .