flexible budget

基本解释

Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget.
銷售數量差異是由於彈性預算中的業務量與縂預算中的業務量不同而産生的差異。
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範圍內的業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.
論文第一章對企業理財系統柔性理論進行了廻顧與概述，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).
FORBES: What Would the Gang of Six Really Do to Taxes?
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