If you have more money at the end of the year than you expected, you might think you have a budget surplus. But, is that what a budget surplus actually is? Keep reading to find out what is a budget surplus, the budget surplus definition, and more.
通常，预算盈余适用于各国政府和政府在运营地方，州或国家的支出。例如，the USA last had a budget surplus在2001年度财政年度。所以，剩余预算是什么意思？
当收入超过设定时期支出时，会发生预算盈余（亦称财政盈余）。对于政府来说，这意味着政府比花费更多的钱。但是，预算盈余如何向企业申请？
In business, a budget surplus is commonly known simply as a surplus. Like a budget surplus, a business surplus occurs when the company earns more than it spends during a set period (e.g., a fiscal year). Basically, the surplus is what is left over after a business pays allexpenses(i.e., when revenues exceed expenditures).
商业预算盈余也称为自由现金流量或利润。而且，个人可以指剩余预算作为净储蓄。
Budget surplus vs. budget deficit
The opposite of a budget surplus is a budget deficit. A budget deficit means that the business (or government) spent more money than it earned during the set period.
While a budget deficit is not necessarily bad for government spending, a deficit in a business’s budget may be cause for a budget overhaul for the next fiscal year. Spending more money than your business earns for too long can result in high debts and even business bankruptcy.
How to record a budget surplus in your books
A continual budget surplus is profit for your business. Record the profits (akaretained earnings) on your balance sheet. Record the retained earnings from a budget surplus on the资产负债表作为权益。
预算盈余基金不是资产虽然您可以通过投资将资金从公平转变为资产。您还可以记录保留收益陈述的保留收益。
计算年底的预算盈余后支付所有费用并录制所有收入。
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盈余的例子
业务预算盈余可能是不同因素的。所以，让我们来看看一些可能导致你的书中盈余的例子。
例1
您的商业预算为前一年为15,000美元。而且，您的收入和费用都均等于15,000美元，因此您甚至打破了。你花了很多钱作为你的业务。
今年，您可以通过与供应商谈判以获得更好的交易，减少3,000美元的费用。因此，您可以设定12,000美元的预算。您还增加了社交媒体的免费营销策略，并为今年收入的收入为15,000美元。因此，您现在拥有3,000美元的盈余（15,000美元 - $ 12,000）。
例2.
Last year, you set aside an advertising budget of $5,000 to place ads in different newspapers, social media platforms, and the local radio station. Your total budget for the year was $25,000.
当地广播电台通常为三个月的广告季节为2,500美元。但作为首次广告商，该车站为您提供交易，并为您提供500美元的折扣，因此您在广告上花了2,000美元而不是2,500美元。
在年底，您只花了4,500美元的$ 5,000广告预算。因此，您的预算盈余为500美元（5,000美元 - 4,500美元）。
例3.
You set a budget of $15,000 for the entire year and plan to use Vendor A for your supplies. So, you allocate $10,000 to the cost of supplies from Vendor A for the whole year. But halfway through the year, you switch to Vendor B.
您已经花了500,000美元的$ 5,000的卖家A预算，但供应商B提供比供应商A便宜的价格为2,000美元的供应商。在今年下半年，您将从5000美元降至3,000美元。在年底，您已经花了8,000美元的10,000美元的供应预算，让您拥有2,000美元的盈余（10,000美元 - 8,000美元）。
Other types of surplus
预算盈余不是运营业务时唯一的剩余商家所有者。其他类型的盈余包括：
- 库存盈余
- Consumer surplus
- 生产者盈余
库存盈余
库存盈余意味着业务比销售更多库存或可以合理地销售更多库存。清单盈余的一个常见例子是坐在商店的货架上的产品，未推翻。
Your business may also have unsold inventory in a warehouse that is not moving to stores due to low consumer demand.
如果您有库存盈余，则可能是时候评估产品的价格或考虑您的营销策略。您也可能考虑改善您的purchasing systemfor better inventory monitoring and management.
Consumer surplus
通过消费者盈余，产品或服务的成本低于消费者愿意花费的金额。换句话说，当他们购买产品或服务时，客户利润少于他们愿意花在货物上。
例如，a customer is willing to pay $30 for the novelty T-shirts your business sells. But, you price the shirts at $10 apiece. The $20 difference between your price and the amount a customer is willing to pay represents the consumer surplus.
生产者盈余
在消费者盈余的翻盖方面是生产者盈余。通过生产者盈余，您可以销售产品或服务超过您愿意出售的最低价格。换句话说，卖方在生产者盈余中的利润，因为您销售产品超过您的最低定价。
例如，it costs you $8 to make your novelty T-shirts. The minimum price you would set is $10, but you decide to sell the T-shirts for $30. The producer surplus is the $20 difference between the price you sell the T-shirts for and the minimum price you would accept ($30 – $10).
What to do with a surplus
如果您的业务经历过盈余，那么您呢？您可以使用盈余：
- Invest the funds
- Give bonuses to employees
- 将盈余转回业务（例如，购买新设备）
- Hire employees
…等等。在你决定之前,仔细审查和prioritize what your business needs. For example, your company may require new equipment, so it would be better to purchase it than give bonuses.
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