1.According to the sales forecast, the expected sales volume of A products in the first quarter is 1000 pieces among them 600 pieces in I, 6000 pieces in February and 5000 in March. The unit price is 26 yuan. Payment terms are 50% of sales received in the current month and the rest in the following month.

2.The company's monthly inventory of unanticipated finished goods is equal to 10% of the next month's estimated sales. The projected sales volume for April 2020 is S5600 units, and the monthly opening inventory is equal to that at the end of the previous month.

3. The direct material consumption quota of the company A product is 6 kg, the material price per kilogram is 1 yuan, At the end of each month, the estimated material inventory is equal to 10% of the next month's production demand. The inventory at the beginning of the month is the same as the inventory of the last month. The estimated production demand for April is 31,200 kg. The company's terms of payment for the materials were 50% cash in the current month and the rest in the following month.

4, the company quota of company a product is 5 hours, the salary of every hour is 2 yuan.

5. The projected factory overhead for the first quarter of the year is as follows: Variation: Indirect Material Allocation Rate 0.4 Man Hours Indirect Labor Allocation Rate I Yuan / Hours Fixed elements (monthly); Depreciation: 1000 yuan Property tax: $1000 Maintenance fee: 1500 yuan

6. The company expects to incur total marketing and administrative expenses during the first quarter as follows: Sales commission 1% of sales Executive salary: $5000 Advertising fee: 1000 yuan

7. The general manager of the company is expected to purchase production equipment in March at a price of 2,000 yuan, and is also expected to pay income tax of 3,000 yuan a month in the first quarter to pay dividends of 3000 yuan.

8 . the company finance department manager set the budget period minimum cash limit of 10000 yuan, if not enough, should borrow money from the bank. Requirements: According to the above-mentioned information to prepare the company's relevant operating (business) budget and financial budget. (Taxes not taken into account)

Integrated Practice Comprehensive Budgeting A company's concise actual balance sheet at December 31, 2019 is as follows balance sheet Prepared by: 31 December 2019 1 Closing balance Beginning balance Liabilities and owner's equity Unit: Yuan Closing balance Opening balance rontas Mortar un 10000 10000 75000 3600 16000 13800 Sais faced asset 80000 cam ( 20000) Oniors 80000 Net fixed assets 56400 Intangible assets Other assets TO 162400 Total 1 62400 Integrated Practice Comprehensive Budgeting A company's concise actual balance sheet at December 31, 2019 is as follows balance sheet Prepared by: 31 December 2019 1 Closing balance Beginning balance Liabilities and owner's equity Unit: Yuan Closing balance Opening balance rontas Mortar un 10000 10000 75000 3600 16000 13800 Sais faced asset 80000 cam ( 20000) Oniors 80000 Net fixed assets 56400 Intangible assets Other assets TO 162400 Total 1 62400