預(yù)算編制的起點(diǎn)是（）
收入與費(fèi)用在取得或發(fā)生時(shí)予以確認(rèn)，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會(huì)計(jì)概念是（）
下列關(guān)于財(cái)務(wù)會(huì)計(jì)的正確說法是（）
財(cái)務(wù)報(bào)表的外部使用者不包括（）
財(cái)務(wù)報(bào)表的外部使用者關(guān)注的是（）
下列屬于財(cái)務(wù)報(bào)表外部使用者的是（）
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預(yù)算的目的和預(yù)算編制
預(yù)算是一個(gè)有機(jī)的整體，其中銷售預(yù)算是整個(gè)預(yù)算的編制起點(diǎn)，其他預(yù)算的編制都是以銷售預(yù)算為基礎(chǔ)的。
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