【CMA词汇每日一贴】Business Plan

一本流浪书

Business Plan    ： A document prepared by a company's management, detailing the past, present, and future of the company. It forms the basis for preparing budgets for the individual company units.

企业计划   ：  由公司管理层编制的文件，详细说明公司的过去、现在和未来。它形成公司各部门编制预算的基础。