A plan that shows the expected cash inflows and cash outflows during the budget period,including receipts from loans needed to maintain a minimum cash balance and repayments of such loans,is called a(n) :

A) Capital expenditures budget.
B) Operating budget.
C) Rolling budget.
D) Cash budget.
E) Income statement.

Cash Inflows

Money received by a company during a specified period of time, from activities such as sales, financing, or investments.

Cash Outflows

Money or value going out of a business, often related to expenses and investments.

Cash Budget

A detailed plan that estimates all cash inflows and outflows over a specific period to manage a company's cash flow.