雷克萨斯总经理财务管理培训.pptVIP

案例：Fluor (1) Key Development #1： Earning before tax will be reduced by $60mil. Net profit wl be reduced by $60(1-tax rate)= 50 Key Development #3 No, the new award hasn’t been realized, so will have impact on the company’s financial status Key Development #2 and #4 Reasons for flat earning are sharp decline in Power section and the slowed down reconstruction activities in Iraq. The awards will be realized in projects delivered ? revenue Actual EPS in 2004 = 2.25 案例：Fluor (2) Profitability ratios remain flat with slight decrease of Gross Margin and ROE from ’03 to ’04. Gross margin