财务介绍.ppt

Placeholder-presentation title | 6 April, 2006 财务基础知识 Financial Statements 损益表 Income Statement 资产负债表 Balance Sheet 现金流量表 Cash Flow Statement 行业比较 Industry Comparison 损益表 Income Statement Income Statement Items - 1 损益表又称为利润表,是反映企业一定期间生产经营成果的财务报表 销售额 （Revenue）：销售收入是指企业在一定时期内产品销售的货币收入总额，用公式表示如下：销售收入＝产品销售数量×产品单价。 销售成本（Cost of sales）：销售成本是指已销售产品的生产成本或已提供劳务的劳务成本以及其他销售的业务成本 包括: BMC( Basic Manufacturing Cost) NBMC( Non-Basic Manufacturing Cost): Warranty, shipping and distribution cost, write off, other Non-BMC. Income Statement Items - 2 毛利(Gross Profit) = 销售额(Revenue) - BMC - NBMC 费用：企业为销售商品、提供劳务等日常活动所发生的经济利益的流出。包括：DE,SGA 税前净利(PTI)：企业在某一会计期间缴纳所得税前的净经营成果。 PTI = 毛利(Gross Profit）- DE - SGA Income Statement Items - Revenue List price: Media/Web price or street price Channel price: the price at which Lenovo sells products to channels Gross-to-Net (GTN)：varies by channel Geo: channel discount special bids disc. programs/promotions soft dollars ITP adj. (Inter-company Transfer Price adjustment) Channel incentive Price protection Return Net Revenue = Net price*Volume Income statement - GTN Model BMC Structure Platform Cost Industry Commodity Cost MVA (Manufacturing Value Add) Freight MVA: Direct MVA MVA allocation Freight Inbound parts freight all shipping cost associated with inbound freight for parts and supplies into manufacturing facilities In-country non-finished goods all in-country outbound freight for shipment to warehouse or consolidation centers where the products is altered Income Statement – Platform Commodity Income Statement Items – Non-BMC Warranty the cost to repair equipment; labor parts quality has high impact on the warranty (service cost) Distribution distribution facility overhead cost to move products from A (distribution facility) to B (customer) Inventory Loss cost of scrapping parts finished goods inventory; cost of PO cancellations (when produc