达能集团财务报表分析详解.pptxVIP

达能财务报表;;学习目的;Revenues from main operations Less: Cost of main operations Tax and levies on main operations Profit from main operations ?Add: Profit from other operations less: Selling and distribution expenses General and administrative expenses Add: Financial income - net Operating profit ? Add: Non-operating income Less: Non-operating expenses Total profit ? Less: Income taxes ? Net profit ;;ROP Résultat Opérationnel Publié 公布营业利润 EBIT = 息税前利润; 净销售额 (CAN) 净净销售额 (CANN);;销售;Sales split 销售分类;销售数量 x 销售价格;;产品销售数量确定原则;;会计准则---商品销售; EX works 工厂交货（…指定地点） FOB 船上交货（…指定装运港）