每到年底的時候，很多單位都會突擊花錢，因為年初的支出預算資金還沒有花完。今年的花不完，明年的預算就要被減少。

Budget flush is the "use it or lose it" spending spree that occurs near the end of the fourth quarter.

Budget flush指每年第四季度常見的消費熱潮，（預算結余）不花就不是你的了，即“突擊花錢”。

A ‘budget flush’ means spending your budget before the end of the year, flushing it to the vendors you want to spend money with. Whether a company has a budget flush or not tends to depend on how positively they are thinking about the coming year. This means that it’s not only interesting for this year, but also provides an interesting perspective for the year ahead.

“突擊花預算”就是在年底前把預算的資金都花完，把錢都沖流到前去購物的商家手中。一個公司年底會否突擊花預算要看這個公司對來年的前景有多樂觀。也就是說，突擊花預算不僅代表這一年有收益，同時也預示著下一年的收益前景。