以下为句子列表：
英文: The master budget sets specific targets for sales, production, distribution, and financing activities, and it generally culminates in a projected statement of net income and a projected state-ment of cash position.
中文: 总预算为企业的销售、生产、分配和财务活动确定具体的目标，并最终完成一个预算损益表和预算现金状况表。
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