2009新商贸英语课件3.pptVIP

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2016-12-21 发布于江苏
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2009新商贸英语课件3.ppt

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Topic 3 A few general questions Finance vs. accounting The importance of financial management What does good financial management mean The Annual Report The Annual Report The Annual Report Income Statement Income Statement Terms in Income Statement Terms in Income Statement Income Statement Sample Sales $9,000 COGS 5,930 Gross Margin 3,070 Less operating Expenses 2,160 Net operating income 910 Less interest expense 60 Net income before taxes 850 Less income taxes(40%) 340 Net income $510 Income Statement Exercise (1) Sales $8,000 COGS 5,100 operating Expenses 2,040 interest expense 60 income taxes 40% Income Statement Sample(1) Sales $8,000 COGS 5,100 Gross Margin 2,900 Less operating Expenses 2,040 Net operating income 860 Less interest expense 60 Net income before taxes 800 Less income taxes(40%) 320 Net income $480 Income Statement Exercise (2) Sales $795 COGS 660 Selling Expenses 73.5 Depreciation expense 12 Interest expense 4.5 Taxes 40% Income Statement Sample(1) Sales $795 COGS 600 Gross Margin 135 Selling expenses 73.5 Depreciation exp. 12 EBIT 49.5 Interest expense 4.5 Earnings before taxes 45 Income taxes(40%) 18 Net income $27 Income Statement Exercise (3) Sales $1607500 COGS Materials 717,000 Labor 453,000 Utilities 68,000 Indirect labor 113,000 Depreciation 41,500 Selling expenses 115,000 General Administrative expenses 30,000 Interest expense 24,500 Income tax rate 40% Income Statement Exercise (3) Sales $1607500 COGS Materials 717,000 Labor 453,000 Utilities 68,000 Indirect labor 113,000 Depreciation 41,500 1,392,500 Gross profit 215,000 Selling expe