Balancing Quarterly Sales Targets with Annual Goals

Question on target setting - We have annual target for the management (CEO, CFO, investors). These then are modelled into targets for the sales teams that are quarterly. How do you roll-over the Q1 deficit over to Q2? simple eg . Annual target = 20mn. Quarterly targets are 5mn/qtr. But in Q1, the sales team could close only 2mn. What do you do with that deficit of 2mn? Of course the CEO/CFO will push to spread that 3mn over the next 3 qtrs and so now the targets are 6mn/qtr for Q2/Q3/Q4, which then when pushed onto the sales team makes it sound unreasonable to the sales people. How do you strike the balance?