简单财务识.ppt

China Lubricant NE Sales Team Oct 15th, 2004 China Lubricant NE Sales Team Part I – 财务报表 Oct 15th, 2004 China Lubricant NE Sales Team BALANCE SHEET （资产负债表） PROFIT LOSS STATEMENT（损益表） CASH FLOW STATEMENT（现金流量表） Assets – 资产 Liabilities – 负债 Shareholders Funds – 所有者权益 Gross Margin – 毛利 OPEX – 费用 NIAT – 税后利润 (Net Income After Tax) Operating cashflow (营运活动） Investing cashflow （投资活动） Financing cashflow (筹资活动) 反映某一特定日期财务状况的会计报表。 反映企业一定期间生产经营成果的会计报表 反映企业一定期间现金的流入和流出 Financial Statement Oct 15th, 2004 China Lubricant NE Sales Team V1000: Sales Volume P1000: Sales Proceeds C1 MK Material Margin C2 Gross Margin C3 MK Cash Delivered Margin C5 MK Cash Contribution Before O’heads Margin C10 NIBIAT Finance KPI Oct 15th, 2004 China Lubricant NE Sales Team Proceeds – 销售收入 Cost of Goods Sold 销售成本 C1 Margin – 销售毛利 = 也被称为：COGS eg, 基础油、添加剂、关税… Less: Volume to C1 Volume – 销量 Oct 15th, 2004 China Lubricant NE Sales Team C1 - MK Material Margin Less: = Agents Commission and Rebate 佣金、返利 C2 - Gross Margin 毛利 C1 to C2 Oct 15th, 2004 China Lubricant NE Sales Team C2 - Gross Margin ( 毛利） Operating Expenses-MK 生产加工费 = 工厂生产费， 仓储费， 水电费， 物料消耗… Less: Secondary transport expenses 运输费 Less: C3 – MK Cash Delivered Margin C2 to C3 Oct 15th, 2004 China Lubricant NE Sales Team C3 – MK Cash Delivered Margin Marketing Fee （市场费） Less: = Support dept., Business Tax… C5 MK Cash Contribution Before o/h SP＆Ａ （促销、广告费） Less: Sales Fee （销售费用） Less: Less: Less: SOPE Fee Other Support （支持部门） (DME) SP＆Ａ C3 to C5 Oct 15th, 2004 China Lubricant NE Sales Team Depreciation Less: = C10 Margin – 税后净利润 Shared Support Services Less: Less: Less: Tax Residual o/h Corporate: eg. CH, HR, FN, Internal audit… Business Specific FN, HR… C5 MK Cash Contribution Before o/h C5 to C10 Oct 15th, 2004 China Lubricant NE Sales Team 损益表 (Volume, C1 – C10 ) Oct 15th, 2004 China Lubricant NE Sales T