預(yù)算的目的是（）
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)算代表了企業(yè)應(yīng)達(dá)到的目標(biāo)。企業(yè)將經(jīng)營(yíng)的實(shí)際成果同預(yù)算對(duì)比，即使兩者間的差異并分析其原因，就可對(duì)未來的經(jīng)濟(jì)活動(dòng)加以控制。
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