一段会计英文翻译（英译中）
As shown in the master budget in illusion 6-2,the sales budget is the first budget prepared. Each of the other budgets depends on the sales budget. The sales budget is derived from the sales forecast. It represents management’s best estimate of sales revenue for the budget period. An inaccurate sales budget may adversely affect net income. For example, an overly optimistic sales budget may result in excessive inventories that may have to be sold at reduced prices. In contrast, an unduly conservative budget may result in loss of sales revenue due to inventory shortages.
The sales budget is prepared by multiplying the expected unit sales volume for each product by its anticipated unit selling price. For Hayes Company, sales volume is expected to be 3,000 units in the first quarter, with 500-unit increments in each succeeding quarter. Based on a sales price of $60 per unit, the sales budget for the year, by quarters, is shown in illustration 6-3.
销售预算由各个产品以它的被期望的单位售价作为准备期望的单位销售量。像Hayes 公司, 销售量在第一季度被预计是3,000 个单位, 以500 单位在各个成功的处所增加.根据售价的$60 每单位, 销售预算为年, 被显示在例证6-3 。
销售预算由乘准备期望的单位销售量为各个产品以它的被期望的单位售价。为Hayes Company, 销售量被预计是3,000 个单位在第一季度, 以500 单位增加在各个成功的处所。根据售价的$60 每单位, 销售预算年, 由处所, 被显示在例证6-3 。
大体意思是这样
