达能集团财务报表分析.pptxVIP

达能财务报表AR1衡量业务的盈利性学习目的熟悉达能内部的财务术语了解达能损益表AR1与法定损益表的区别掌握AR1的编制方法，达到集团D+4的要求Statutory Income statement/利润表Revenues from main operationsLess: Cost of main operations Tax and levies on main operationsProfit from main operations?Add: Profit from other operations less: Selling and distribution expenses General and administrative expenses Add: Financial income - netOperating profit ?Add: Non-operating incomeLess: Non-operating expensesTotal profit ?Less: Income taxes?Net profit主营业务收入减：主营业务成本 主营业务税金及附加 主营业务利润?加：其他业务(亏损)/利润减：营业费用 管理费用加：财务收入 - 净额营业利润?加：补贴收入 营业外收入减：营业外支出利润总额?减：所得税?净利润AR1赢利能力词汇区展开AR 成果分析损