flexible budget

基本解釋

Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget.
銷售數(shù)量差異是由于彈性預算中的業(yè)務量與總預算中的業(yè)務量不同而產(chǎn)生的差異。
wtokj.com
A flexible budget is also called a variable budget because it shows how revenues and costs vary with volume throughout the budget range.
彈性預算也叫變動預算，因其表明了收入及費用如何隨預算范圍內(nèi)的業(yè)務量變動而變動的情況。
shirley198051.blog.163.com
The first chapter reviews and summarizes the theory of business financial system, sketches the principle of flexible budget and its preparing methods.
論文第一章對企業(yè)理財系統(tǒng)柔性理論進行了回顧與概述，簡述了彈性預算的原理及其編制方法；

As I noted yesterday, the plan is almost impossible to analyze given its lack of specifics and, shall we say, flexible use of budget baselines (it uses at least three).
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Budget carriers are far more flexible and ruthless than their full-fare competitors.
ECONOMIST: Airport privatisation
Second, fiscal policy in the euro area is constrained by the European Union's stability and growth pact, which limits budget deficits, while wages and prices are less flexible than in America.
ECONOMIST: The European Central Bank