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	<distractors>
		<distractor><![CDATA[level]]></distractor>
		<distractor><![CDATA[target]]></distractor>
		<distractor><![CDATA[forecasts]]></distractor>
		<distractor><![CDATA[overall]]></distractor>
		<distractor><![CDATA[projected]]></distractor>
		<distractor><![CDATA[desired]]></distractor>
		<distractor><![CDATA[yield]]></distractor>
		<distractor><![CDATA[translate]]></distractor>
		<distractor><![CDATA[realistic]]></distractor>
		<distractor><![CDATA[perspective]]></distractor>
		<distractor><![CDATA[detailed]]></distractor>
		<distractor><![CDATA[typical]]></distractor>
		<distractor><![CDATA[A business budget focuses on future profits and future capital requirements.]]></distractor>
		<distractor><![CDATA[A budget can help the business owner determine the amount of profit the business is expected to make, the amount of sales it will take to reach a goal, and what level of expenses are attached to those sales.]]></distractor>
		<distractor><![CDATA[A business establishes a target , a goal to work toward.]]></distractor>
		<distractor><![CDATA[A business forecasts the sales that will be needed to reach this target.]]></distractor>
		<distractor><![CDATA[Projecting or planning ahead is part of overall business planning.]]></distractor>
		<distractor><![CDATA[When creating a projected income statement , a business owner tries to determine how to reach the desired target.]]></distractor>
		<distractor><![CDATA[The annual profit must be sufficient to yield the owner a return for his or her time spent operating the business, plus a return on the investment.]]></distractor>
		<distractor><![CDATA[The owner 's target income is the sum of a reasonable salary for the time spent running the business and a normal return on the amount invested in the firm.]]></distractor>
		<distractor><![CDATA[After projecting the income needed, the business owner has to translate the target profit into a net sales figure for the forecasted period.]]></distractor>
		<distractor><![CDATA[The owner has to determine whether this sales volume is realistic.]]></distractor>
		<distractor><![CDATA[One useful technique is to break down the required annual sales into a daily sales figure to get a better perspective of the sales required to yield the annual profit.]]></distractor>
		<distractor><![CDATA[At this stage in the financial plan, the owner should create a detailed picture of the firm's expected operating expenses.]]></distractor>
		<distractor><![CDATA[Many books and business organizations give typical operating statistics data, based on a percentage of net sales.]]></distractor>
		<distractor><![CDATA[The business's accountant can help you assign dollar values to anticipated expenses.]]></distractor>
		<distractor><![CDATA[Developing a projected income statement is an important part of any financial plan, as the process forces the business owner to examine the firm's future profitability.]]></distractor>
	</distractors>
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