机器装配和停工的成本预算课件.pptx

Using a Model to Evaluate Financing Performance;First;;Second;Third;Fourth;Difference between cash flow and profits;Dynamo Functions應收帳款 Accounts receivable;;Dynamo Functions 銷貨金額 Dollar value of sales;Dynamo FunctionsCollections;Dynamo Functions現金 Cash;Dynamo Functions淨現金流量 Net cash flow;Dynamo Functions淨現金流量 Net cash flow (CI);Dynamo Functions淨現金流量 Net cash flow (CO);Dynamo Functions存貨金額 Dollar value of inventory;Dynamo Functions成品庫存成本 Cost of finished inventory;Dynamo Functions成品庫存成本 Cost of finished (VASS);Dynamo Functions成品庫存成本 Cost of finished (APC);Dynamo Functions在製品成本 Cost of work in process;Dynamo Functions零件存貨成本 Cost of parts inventory;Dynamo Functions流動資產 Current assets;Dynamo Functions固定資產的帳面價值 Book value of fixed assets;Dynamo Functions折舊 Depreciation;Dynamo Functions總資產 Total assets;Dynamo Functions應付帳款 Accounts payable;Dynamo Functions應付帳款增加 Account payable increases;Dynamo Functions零件送達成本 Costs of parts arrival rate;Dynamo Functions應付帳款支出 Accounts payable payments;Dynamo Functions短期負債 Short-term debt;Dynamo Functions流動負債 Current liabilities;Dynamo Functions長期負債 Long-term debt;Dynamo Functions總負債 Total liabilities;Dynamo Functions股東權益 Equity;Dynamo Functions總負債與股東權益 Total liabilities and equity;Dynamo Functions保留盈餘 Retain earning;Dynamo Functions淨利 Net profits;Dynamo Functions毛利 Gross profits;Dynamo Functions物料運送成本 Cost of material shipped;Dynamo Functions勞動成本 Labor costs;Dynamo Functions平均薪資 Average salary;Dynamo Functions員工進退成本 Cost of labor turnover;Dynamo Functions固定成本 Fixed cost;Dynamo Functions固定成本 Fixed cost (cont’d);Dynamo Functions利息支出 Interest payments;Dynamo Functions利率 Interest rate;Dynamo Functions負債風險貼水 Risk premium of debt;Dynamo Functions平均通貨膨脹率 Average inflation rate;Dynamo Functions純益率 Return on sales;Dynamo Functions股東權益報酬率 Return on equity;Dynamo Functions流動比率 Current ratio;Dynamo Functions負債權益比;Dynamo Functions年存貨週轉率 Annual inventory returns;;Dynamo Functions短期借款 Short-term borrowing