總預(yù)算項(xiàng)目外文翻譯

1、<p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p><b>　　原文：</b></p><p>　　The Master Budget Project</p><p>　　If you had a chance to look over the Excel-based M

2、aster Budget articles and previous Access columns to prepare for our project, you may have had the feeling—where do I start? Welcome to my world! At first it may seem a little overwhelming, but it’s helpful to think abou

3、t it in terms of iterations of a design project. We’ll complete our analysis and design before we start working in Access in order to limit the number of things we have to revise after learning something new. So we’ll co

4、mplete the</p><p>　　One question to consider is: What is the place of Access as a tool in your workplace? It’s likely not your primary software for accounting data. Consider how /what we do in Access can use

5、 data from your existing systems and/or export data to those systems. I’m going to make the following assumption—Access does not replace existing systems but supports them. With that in mind, I suggest the following obje

6、ctives for the system: 1. No duplicate data stored 2. Easy to use 3. Easy to change or adapt </p><p>　　We’ll use the bike example from the Excel articles but create our data structure so that any products co

7、uld be used. As I systematically worked my way through the six parts of the Excel series, I actually went through them three times. The first time was to see what was there and try to take it in; the second time, I start

8、ed making some general observations; and the third time, I started sorting my observations into how they relate to Access.</p><p>　　In the first Master Budget article (February 2010), a data input spreadshee

9、t is created. Within the spreadsheet, various areas are set up for specific data, such as sales projections, collections, products and materials, manufacturing, cash flow, etc. These give us insights into the tables we w

10、ould like to create. Once we have the tables, we’ll consider the Relationships. There are also a number of places in the series where calculations are included. This gives us insights into processes in Acc</p><

11、;p>　　There are also what I would call “what if” variables. These can be addressed by creating text boxes on forms to input the values. Queries and reports can be used to complete calculations and present professional-

12、looking pro forma financial statements.</p><p>　　I’m going to assume that budget data on reports will need to be printed and potentially exported to another system to load the budget. Loading a budget to ano

13、ther system can be accomplished in a variety of ways. You can export a file to Excel or some other common format, or you can use ODBC connections (with update privileges) to the other data source and update queries. The

14、second method requires a lot more care because you are updating live data in another system. We’ll get into that in more d</p><p>　　When going through the articles, I’m looking for inputs, outputs, and proce

15、sses. Anything that looks like data input helps determine what tables are needed, for example, the Direct Material Information found on the Data Input Sheet of the Excel Master Budget. Any outputs, such as the Beginning

16、Balance Sheet, will influence reports. And anything that looks like it transforms data, such as the Sales Information Formulas, is a possible process. </p><p>　　In my first round of analysis, it looks to me

17、like we’ll need: </p><p>　　A table for values for the accounts that make up the assets, liabilities, and owner’s equity items. Maybe a transaction table for debit/credit entries could be created. Initially w

18、e could load beginning balances into it, but adjustments could be made or update queries could be used to set the balances from the input data. We could call it Accounts.</p><p>　　A table for Products to sto

19、re data about the bicycles. </p><p>　　A table for Materials to store the data about the materials needed to make the products. </p><p>　　A way to incorporate the labor , overhead, and S&A da

20、ta and calculations. </p><p>　　A way to incorporate inventory. </p><p>　　Numerous queries to manipulate data into information. </p><p>　　Several reports to professionally present in

21、formation in financial statements.</p><p>　　A main menu form to help organize the system. </p><p>　　Several data input forms to input data to the tables. </p><p>　　A report menu for

22、m to organize reports. </p><p>　　Once you’ve completed an initial analysis like this, it’s a good idea to step back and see if any big things were missed. Please feel free to e-mail me if you think something

23、 is missing. Next month we’ll take this initial analysis and begin to break it down into the specific items and the detail behind them. We’ll start with tables and create a basic design for each table that includes field

24、s, data types, and relationships. Then we’ll review them to make sure that every piece of data we want on </p><p>　　Last month we began an overall analysis of the Master Budget components and how they relate

25、 to a database design. We started organizing ideas about how to design the database components, including tables, relationships, potential queries, reports, form use, and possible macros for processes.</p><p&g

26、t;　　This month we’ll hone in on some tables and see what elements to consider as we make our design. It’s important that we keep the result we want to achieve first and foremost in our view.</p><p>　　Some ta

27、bles in our design seem straightforward, and some are a little more complex to conceptualize. Let’s start with some straightforward examples. If we look at Products and Materials, we can design two tables: the Product ta

28、ble to store data on the products and the Material table to store data about the materials used to make a product. We also need a Parts table to store the data about the parts that will be used as materials. </p>

29、<p>　　Working on a database design is time-consuming, and we are creating something that will be used multiple times. Notice the generic names for some fields, such as “Previous Year Ending.” Just like with the Exce

30、l project, the goal is to create something that will let us simply enter a few numbers and crank out a result each year as well as examine a number of alternative strategies by changing some “what if” values to produce a

31、 new budget projection. At this point, you could be asking why we would</p><p>　　You can probably envision how to add direct labor hour and indirect labor hour fields to the Product table as additional field

32、s, as well as the values that would Pro Forma statements and consider the best method of storing data in order to be able to create them. After that, we will be able to finalize our data tables and move on to looking at

33、how we will create forms to enter our “What if” values and then use them to create budget projections.</p><p>　　In Part 5 of the Excel Budgeting article(June 2010), Jason Porter and Teresa Stephenson discuss

34、 how to process the budget data to create pro forma statements, including the Income Statement, Balance Sheet, and Statement of Cash Flows. In addition to the statements themselves, the article shows areas of the spreads

35、heet that contain the calculations and notes about the calculations. This structure allows you to easily understand which values and data input sheets are used to create which statement</p><p>　　This month w

36、e’ll look closely at the statements and analyze what data is needed in them. In a database, we might do things a little differently than in a spreadsheet, but we have the same goals: (1) input data into one place and (2)

37、 make it clear what inputs go into the calculations. In order to create these statements, we need to store data effectively to create and lay out reports to display that data. These reports are summary reports—in other w

38、ords, detail data is accumulated into various ca</p><p>　　One option might be to create reports from the data input tables directly. This would be a challenge that in some ways would document the process for

39、 the calculations, but a clearer, stepped process like that used in the Excel project will probably serve us better. It also gives us a chance to look at reporting and “temporary” tables that are used for reporting. Thes

40、e tables can be used to create a variety of complex reports and leave a trail of the processes needed to create the report. We will</p><p>　　For the Income Statement, we need a table with three fields: (1) a

41、 Description column to hold the labels for each line of the statement, such as Sales, Cost of Goods Sold, Interest Expense, etc.; (2) an Amount column to hold the summarized data from the input; and (3) possibly a third

42、column to show calculated values, such as Gross Profit. There are two options for how we can handle the calculated values. We may be able to calculate them directly on the report we will create, but we can also inc</p

43、><p>　　And we have Plan B—try to calculate the values on the report first, and only include the table field if needed to store data for the report. It’s helpful to keep an open mind in the process so that you c

44、an select the best options as they become clear. </p><p>　　For the Balance Sheet, four fields will work in our temporary table: (1) a Category field for Asset, Liability, or Equity summary levels; (2) a Desc

45、ription field for the account type, such as Cash; (3) an Amount field; and (4) a Note column for the letter that refers to the notes. We may also want a separate Note table to store the notes. We’ll create a series of qu

46、eries to append and update this table and a macro to run them. This will also provide an opportunity to look at sub-reports later on</p><p>　　For the Statement of Cash Flows report, we’ll want a table that h

47、as four fields: (1) Description, (2) Amount1 for the values in the left-hand column, (3) Amount2 for values in the right-hand column, and (4) Note. We’ll create a series of queries to append and update this table and a m

48、acro to run them.</p><p>　　We started by using the result we want to accomplish to visualize the fields we need to store in the tables. Then we designed three- or four-field tables for each report and recogn

49、ized that we would need a series of queries to summarize the data into the table (similar to the summary report areas on the spreadsheet). We’ll create macros that will show the order the queries will process, and record

50、 any notes we want to document the process. Ultimately we’ll also create a report to present the fin</p><p>　　Source: Patricia Cox.2010.The Master Budget Project: Detailed Analysis. Strategic Finance. Novemb

51、er. pp.52-57.</p><p><b>　　譯文：</b></p><p><b>　　總預(yù)算項(xiàng)目</b></p><p>　　如果你有機(jī)會(huì)查閱有關(guān)電子表格的總預(yù)算文章和先前的數(shù)據(jù)庫列表來為我們的項(xiàng)目做準(zhǔn)備，你可能有這種感覺——我該從哪里開始介紹我的項(xiàng)目呢？歡迎來到我的世界！起初這似乎有點(diǎn)不可接受，但它有助于在

52、項(xiàng)目設(shè)計(jì)中避免重復(fù)計(jì)算。我們將完成我們的分析和設(shè)計(jì)，然后才開始數(shù)據(jù)庫的工作，以便我們?cè)趯W(xué)習(xí)新事物之后限制矯正數(shù)據(jù)的數(shù)量。因此，我們將完成以下幾個(gè)階段的工作：分析，設(shè)計(jì)，開發(fā)，測(cè)試和實(shí)施。</p><p>　　需要考慮的問題是：在你運(yùn)用數(shù)據(jù)庫軟件工作的時(shí)候，什么情況下數(shù)據(jù)庫視為一個(gè)工具？數(shù)據(jù)庫軟件可能不是你處理會(huì)計(jì)數(shù)據(jù)的主要軟件。但是考慮到我們?nèi)绾卧跀?shù)據(jù)庫系統(tǒng)中使用現(xiàn)有的系統(tǒng)數(shù)據(jù)或如何將數(shù)據(jù)導(dǎo)出到這個(gè)系統(tǒng)中。我們要

53、作如下假設(shè)：數(shù)據(jù)庫不僅不會(huì)取代現(xiàn)有的系統(tǒng)，而且會(huì)支持現(xiàn)有系統(tǒng)?？紤]到這一點(diǎn)，我說明該系統(tǒng)的優(yōu)點(diǎn)：1、數(shù)據(jù)存儲(chǔ)無重復(fù)。2、易于操作。3、易于調(diào)整，使之適應(yīng)條件的改變。4、準(zhǔn)確。</p><p>　　我們將使用來自于電子表格文章中自行車的例子來創(chuàng)建我們的數(shù)據(jù)結(jié)構(gòu)，以便適用于任何產(chǎn)品。正如我曾系統(tǒng)地通過電子表格系列的六個(gè)部分來驗(yàn)證我的方法，其實(shí)我驗(yàn)證了它們?nèi)?。第一次是為了弄清有什么我可以試著運(yùn)用它；第二次，我開始做一

54、些一般性的觀察；以及第三次，我開始深入觀察它們?nèi)绾瓮瑪?shù)據(jù)庫相關(guān)。</p><p>　　第一篇總預(yù)算的文章（2010年2月）論述了數(shù)據(jù)輸入報(bào)表的創(chuàng)建。在報(bào)表中，各個(gè)賬戶都建立了具體的數(shù)據(jù)，如銷售預(yù)測(cè)，產(chǎn)品和材料歸集，制造費(fèi)用，現(xiàn)金流量等，這些使我們可以深入觀察我們創(chuàng)建的表。一旦我們擁有了這些表，我們會(huì)考慮這些會(huì)計(jì)項(xiàng)目之間的關(guān)系。報(bào)表仍有許多地方需要測(cè)算，包括序列號(hào)。這使我們深入觀察數(shù)據(jù)庫中的程序，這包括查詢、表格和

55、宏，還有我所說的“如果”變量。這些可以通過創(chuàng)建文本框來輸入數(shù)值。查詢可用于完成報(bào)表計(jì)算并展現(xiàn)具有專業(yè)水準(zhǔn)的財(cái)務(wù)報(bào)表。</p><p>　　我認(rèn)為在預(yù)算報(bào)告中的數(shù)據(jù)將需要復(fù)制，并盡可能導(dǎo)出到另一個(gè)系統(tǒng)來加載預(yù)算。加載到另一個(gè)系統(tǒng)可以用各種各樣的方式來完成。你可以導(dǎo)出文件到電子表格或其他一些常見的文件格式中；也可以使用ODBC（更新權(quán)限）連接到其他數(shù)據(jù)源。第二種方法則需要你更多的關(guān)注，因?yàn)槟闶窃诹硪粋€(gè)系統(tǒng)中更新實(shí)時(shí)數(shù)

56、據(jù)。當(dāng)我們開始建立系統(tǒng)時(shí)，我們將更詳細(xì)地論述系統(tǒng)。</p><p>　　當(dāng)審閱文章的時(shí)候，我正在尋找投入，產(chǎn)出和預(yù)算過程的關(guān)系。凡是看起來像數(shù)據(jù)輸入的數(shù)據(jù)庫項(xiàng)目將有助于確定哪些表是必要的，例如，在總預(yù)算數(shù)據(jù)輸入的電子表格工作簿中發(fā)現(xiàn)直接材料數(shù)據(jù)信息輸入表。又如期初資產(chǎn)負(fù)債表任何數(shù)據(jù)輸出將影響報(bào)表。以及任何看起來像數(shù)據(jù)公式的信息，如銷售信息，則是一個(gè)有用的過程信息。</p><p>　　在第

57、一輪分析中，對(duì)于數(shù)據(jù)庫項(xiàng)目來說我們需要：　　一張資產(chǎn)，負(fù)債和所有者權(quán)益項(xiàng)的價(jià)值補(bǔ)償表。也許一個(gè)借記/貸記處理的項(xiàng)目表可以被創(chuàng)建。起初，我們?cè)诩虞d中就能實(shí)現(xiàn)會(huì)計(jì)等式的平衡，但可以作出調(diào)整或者更新查詢來設(shè)置數(shù)據(jù)輸入的余額平衡。我們可以稱之為帳戶。</p><p>　　一張產(chǎn)品表來存儲(chǔ)有關(guān)自行車的資料。</p><p>　　一張存儲(chǔ)有關(guān)產(chǎn)品所需材料數(shù)據(jù)的表。</p><p&

58、gt;　　一種納入勞動(dòng)開銷，和S＆A數(shù)據(jù)和計(jì)算的方法。</p><p>　　一種納入存貨的方法。</p><p>　　操控?cái)?shù)據(jù)信息的許多查詢。呈現(xiàn)來自于財(cái)務(wù)報(bào)表的若干信息報(bào)告。</p><p>　　協(xié)助組織信息系統(tǒng)的一個(gè)主菜單的形式。</p><p>　　輸入表單的幾個(gè)數(shù)據(jù)和輸入到表幾個(gè)數(shù)據(jù)。</p><p>　　組織

59、報(bào)表的一個(gè)報(bào)表菜單形式。</p><p>　　一旦你完成了這樣的初步分析，檢查是一個(gè)好想法，看看是否錯(cuò)過了任何大的事情。如果您覺得我有什么缺失，請(qǐng)隨時(shí)給我發(fā)電子郵件。下個(gè)月，我們將借此來做初步分析，并開始加入具體項(xiàng)目及其背后的細(xì)節(jié)。我們將創(chuàng)建一個(gè)表，其中包括字段，數(shù)據(jù)類型和關(guān)系的基本設(shè)計(jì)。然后，我們將檢驗(yàn)它們，以確保每一數(shù)據(jù)是我們希望的或者可以是在報(bào)表中存儲(chǔ)或者可以計(jì)算的。</p><p>

60、;　　上個(gè)月，我們開始了一項(xiàng)總預(yù)算組成部分的全面分析，以及同它們相關(guān)聯(lián)的數(shù)據(jù)庫設(shè)計(jì)。我們開始總結(jié)有關(guān)如何設(shè)計(jì)數(shù)據(jù)庫組件，包括表，關(guān)系，潛在查詢，報(bào)表和表格使用，及宏的可能流程的心得。 這個(gè)月，我們會(huì)測(cè)試的一些表，看看哪些是值得考慮因素并用于我們的設(shè)計(jì)。重要的是，我們一直來保持我們第一次獲得的結(jié)果和我們觀點(diǎn)的預(yù)測(cè)。 在我們看來簡(jiǎn)單的設(shè)計(jì)一些表格，對(duì)表格概念化來說稍微有些復(fù)雜。讓我們從一些簡(jiǎn)單的例子中開始。如果我們關(guān)注產(chǎn)品和

61、材料研究，我們可以設(shè)計(jì)兩個(gè)表：用來存儲(chǔ)產(chǎn)品數(shù)據(jù)的產(chǎn)品表和用來儲(chǔ)存材料在產(chǎn)品中的使用數(shù)據(jù)的材料表。我們還需要一個(gè)零件表來存儲(chǔ)有關(guān)零件使用的材料數(shù)據(jù)。</p><p>　　數(shù)據(jù)庫設(shè)計(jì)工作是非常耗時(shí)的，但我們正在創(chuàng)造的東西會(huì)被多次使用。請(qǐng)注意某些領(lǐng)域的通用名稱，如“上年度期末發(fā)票”。就像在電子表格項(xiàng)目中，目標(biāo)是創(chuàng)造一些能夠讓我們簡(jiǎn)單地輸入號(hào)碼的東西，并且和測(cè)試大量多變戰(zhàn)略一樣，通過改變一些“假設(shè)”值來產(chǎn)生一個(gè)新的預(yù)算預(yù)

62、測(cè)來計(jì)算每年的結(jié)果。在這一點(diǎn)上，你可能會(huì)問我們?yōu)槭裁匆跀?shù)據(jù)庫系統(tǒng)中完成這些，而不是在電子表格中。問得好！電子表格的例子只考慮了兩種產(chǎn)品，一個(gè)是普通自行車和一個(gè)是豪華的，但是如果你有100種產(chǎn)品呢？當(dāng)電子表格變得緩慢時(shí)，數(shù)據(jù)庫結(jié)構(gòu)允許對(duì)其他98種產(chǎn)品進(jìn)入試算表。因此，當(dāng)選擇使用數(shù)據(jù)庫或電子表格時(shí)，你一定要考慮產(chǎn)品的數(shù)量。如果你只要處理兩個(gè)產(chǎn)品時(shí)，你可能不想在設(shè)計(jì)上花費(fèi)這么多時(shí)間。 你也許可能設(shè)想如何在產(chǎn)品表中增加直接和間接人工字

63、段，和會(huì)計(jì)報(bào)表的價(jià)值，并考慮存儲(chǔ)數(shù)據(jù)的最佳方法，以便能夠創(chuàng)建它們?？傊覀儗⒛軌蛲瓿晌覀兊臄?shù)據(jù)表，并注意到我們將如何創(chuàng)建表格來引入我們的“假設(shè)”值，然后使用它們來創(chuàng)建預(yù)算預(yù)測(cè)。</p><p>　　在電子表格預(yù)算文章（2010年6月）第五部分，賈森．波特和特雷莎．斯蒂芬森討論如何處理預(yù)算數(shù)據(jù)來創(chuàng)建會(huì)計(jì)報(bào)表，包括損益表，資產(chǎn)負(fù)債表和現(xiàn)金流量表。除了私人聲明外，文章顯示了電子表格領(lǐng)域包含的計(jì)算和有關(guān)的計(jì)算說明。這種

64、構(gòu)思使您可以輕松地了解哪些數(shù)值是輸入表格的和哪些數(shù)據(jù)是用來創(chuàng)建行項(xiàng)目的。</p><p>　　這個(gè)月，我們將仔細(xì)看看報(bào)表，并分析哪些數(shù)據(jù)是他們需要的。在數(shù)據(jù)庫中，我們可以做的事情與在電子表格中是有點(diǎn)不一樣的，但我們有相同的目標(biāo)：（1）輸入數(shù)據(jù)到一個(gè)地方，（2）弄清什么數(shù)據(jù)進(jìn)入計(jì)算。為了創(chuàng)建這些報(bào)表，我們需要有效地存儲(chǔ)數(shù)據(jù)來創(chuàng)建和布局報(bào)告顯示的數(shù)據(jù)。這些報(bào)告是摘要性報(bào)告，換句話說，詳細(xì)數(shù)據(jù)積累于不同分類中，然后幾個(gè)

65、計(jì)算都是使用匯總數(shù)據(jù)得出的凈值，來平衡資產(chǎn)、負(fù)債及股東權(quán)益，并追蹤現(xiàn)金流量。這使我們有機(jī)會(huì)在以后的項(xiàng)目中創(chuàng)建一些復(fù)雜的報(bào)表。 另一種選擇可能是直接從數(shù)據(jù)表中創(chuàng)建報(bào)表。這將是一個(gè)在文件計(jì)算過程中的挑戰(zhàn)，但同在電子表格中使用一樣，清晰的有步驟的程序有助于更好地為我們服務(wù)。這也使我們有機(jī)會(huì)看到報(bào)表和過去報(bào)告的“臨時(shí)”表。這些表格可用于創(chuàng)建各種復(fù)雜的報(bào)表并留下了創(chuàng)建報(bào)表過程的路徑。我們將使用查詢、總結(jié)和更新電子表格預(yù)算的例子中的各種計(jì)算表

66、中的數(shù)據(jù)作為資金投入的數(shù)據(jù)，來指導(dǎo)每次“宏”創(chuàng)建的步驟，并創(chuàng)建報(bào)表。在未來幾個(gè)月中，我們將涉及這點(diǎn)，以及報(bào)告和“宏”的創(chuàng)建?，F(xiàn)在，我們要考慮如何存儲(chǔ)報(bào)表數(shù)據(jù)，并創(chuàng)建一個(gè)表結(jié)構(gòu)。我建議我們?yōu)槊恳粡垐?bào)表（報(bào)告）創(chuàng)建單獨(dú)的表。 對(duì)于損益</p><p>　　此外，我們還有B計(jì)劃——首先嘗試計(jì)算報(bào)告的數(shù)值，僅僅包括表格字段是否需要為報(bào)表存儲(chǔ)數(shù)據(jù)。這有助于在預(yù)算過程中，讓你保持開放的觀點(diǎn)，以至于他們能更好地選擇選項(xiàng)

67、當(dāng)他們變得明確。</p><p>　　對(duì)于資產(chǎn)負(fù)債表，四個(gè)字段將用于臨時(shí)報(bào)表：（1）一個(gè)對(duì)于資產(chǎn)，負(fù)債或股本而言的分類字段；（2）一個(gè)帳戶類型的描述性字段，如現(xiàn)金；（3）一個(gè)數(shù)值字段；及（4）一個(gè)備注柱狀圖，專指指賬簿備注欄。我們還可能需要一個(gè)單獨(dú)的注表來存儲(chǔ)備注。我們將創(chuàng)建一系列查詢來增加與更新這個(gè)表和宏來運(yùn)行它們。這也將提供一個(gè)機(jī)會(huì)用于觀察后期子報(bào)表。</p><p>　　對(duì)于現(xiàn)金流表

68、，我們也想有一個(gè)四個(gè)字段的表：（1）描述性的，（2）在左側(cè)柱狀圖中的數(shù)值1的，（3）在右側(cè)的柱狀圖數(shù)值2的，（4）備注性的。我們業(yè)將創(chuàng)建一系列查詢來增加與更新這個(gè)表和宏來運(yùn)行它們。</p><p>　　我們通過使用需要存儲(chǔ)在表中的數(shù)據(jù)來完成可視化字段得到的結(jié)果。然后我們?yōu)槊恳环N報(bào)表設(shè)計(jì)三到四個(gè)字段，我們意識(shí)到需要用一系列查詢把數(shù)據(jù)匯總到表（類似于電子表格上的總結(jié)報(bào)告區(qū)域）。我們也將創(chuàng)建宏，其將顯示查詢運(yùn)行和我們想