2011年福建注会会计英语词汇 如何做开支预算

Setting up a budget can be a daunting task. There is no reason to be intimidated by this process. Once you have set up your budget you can easily see where your money is going and how much you have left to save and spend. Just follow these seven easy steps.

建立预算让人心悸，但不能被困难吓倒。一旦建立了预算，你就能清楚地看清你的钱财流向、存下了多少。学会建立预算，跟随下面7步即可。

Determine Your Income 确定你的收入

You need to know how much money you will have each month to meet your expenses. If you are starting a new job you may want to use a payroll calculator to determine how much money you will bring home each month. You may be surprised at the figure.

你需要先知道你一月能赚回多少钱。刚入职的话你可能需要一个薪水计算器来计算一下每月拿回的钱数。这个数字可能让你震惊哦。

2、Determine Your Fixed Expenses 确定你的固定开销

Your fixed expenses are items that will not change from month to month. These items can include rent， a car payment， car insurance， your electric bill and your student loan. You should also include savings in this category as well. It is important to pay yourself first. Ideally you should put at least ten percent of your income into savings each month.

固定开销是指你每个月都一定要花不会改变的支出，可能是房租、汽车贷款、汽车保险、电费和学生贷款。你也应该把每月存钱书目算进去，为自己“付账”理所应当放在第一位。是每月存入收入的10%为最佳。

3、Determine Your Variable Expenses 确定你的可变开销

After you have listed your fixed expenses you will want to determine the amount that you spend on variable expenses. These items may include your groceries， eating out， clothing and entertainment. These are also considered variable because you can cut back on how much you spend on these categories if you need to. You can determine what you spend by reviewing the last two or three months of your transactions in each category.

把固定开销都列好之后，开始决定每月的可变开销。这种支出包括买菜、外餐、买衣服和娱乐活动。这些列为可变是因为一旦需要节省开支，这一类支出是可以改变的。你可以回顾一下过去两三个月在每项中的开销情况，来确定大致金额。

4、Compare Your Expenses to Your Income 将收支进行比较

Ideally you should create a budget where your outgoing expenses match your income. If you assign every dollar a specific place this is called a zero-dollar budget. If your amounts do not match you will need to adjust accordingly. You may need to scale back on your variable expenses. If you have extra money at the end of the month，reward yourself by putting that money directly into savings. If you have cut back significantly on your variable expenses and still can not meet your fixed expenses you will need to find ways to change your fixed expenses.