flexible budget

基本解释

Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget.
销售数量差异是由于弹性预算中的业务量与总预算中的业务量不同而产生的差异。
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.
弹性预算也叫变动预算，因其表明了收入及费用如何随预算范围内的业务量变动而变动的情况。
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.
论文第一章对企业理财系统柔性理论进行了回顾与概述，简述了弹性预算的原理及其编制方法；

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