The basic data for preparation of cash budget can be collected from individual budgets previously illustrated, but some adjustments will have to be made because the cash budgets are developed on cash basis and the other budgets on accrual basis.

• 编制现金预算所需的基本数据可以从前面所列示的各部门预算中获得,但是需要作一些调整,这是因为现金预算是以收付实现制为基础编制的,而其他预算则是以权责发生制为基