What does red mean in the 2014 final accounts?

The professional explanation must be very long, let me explain it in layman's terms:\r\nBudget: Before the construction of the project, the price is calculated and controlled as the construction price of the "house". For investors, , is how much money it costs to build a house. \r\nAudit: In order to reflect impartiality, auditing is an extension of the budget and final accounting work and is implemented by a third party to verify its rationality and legality. Generally speaking, projects invested by the state or containing state investment funds must be audited. If there is no state funding, you can decide whether to conduct an audit on your own. \r\nFinal accounting: After the project is completed, the price will be recalculated. Of course, it is not to overturn the original budget, but to revise it on the basis of the budget and the contract, because during construction, the drawings will always change, and the market prices of materials will also change. Even policy matters. \r\nBudget and final accounts: It is the collective name for budget and final accounts. Budget and final accounts are also a job position. Generally, budgets and final accounts are completed by the same people.