非财务人员的财务知识培训.ppt

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1、FinanceforNon-financeTraining非财务人员的财务培训Content内容运作模式报表分析财务决策专题(增值税发票的使用，收付汇流程)EXCEL的使用运作模式Systemsofaccountability–financialprocesses公布上年年报确定当年计划OP季度关帐关帐EstimateUpdate“DR95”三年规划SI下年计划SII/OPOctoberDecemberAugustJuneFebruarySeptemberNovemberJulyMarchMayJanuaryLinkageoffina

2、ncial&businessprocesses&meetingsformapowerfuloperatingsystem…yearin,yearout季度关帐季度关帐季度关帐AprilAprEstimateJulyEstimateLinkingBusinessProcesstoFinancials订单I/SCFOAIncExp销售销货成本边际贡献CM应收帐款库存应付帐款SourceUseLinkingBusinessProcesstoFinancials订单制造I/SCFOAIncExpSourceUse销售销货成本边际贡献CM应收

3、帐款库存应付帐款LinkingBusinessProcesstoFinancials订单制造发运I/SCFOAIncExpSourceUse销售销货成本边际贡献CM应收帐款库存应付帐款LinkingBusinessProcesstoFinancials订单制造发运支付I/SCFOAIncExpSourceUse销售销货成本边际贡献CM应收帐款库存应付帐款LinkingBusinessProcesstoFinancials收款I/SCFOAIncExpSourceUse销售销货成本边际贡献CM应收帐款库存应付帐款订单制造发运支付Fina

4、nceControl财务控制Compliance合规性(e.g.SalesRecognition)Profitability盈利能力(e.g.CM,OM)Liquidity流动性(e.g.AR,Inventory)RiskControl风险控制(e.g.FX)Routine常规性(e.g.Process,AccountRec)报表分析FinancialStatements财务报表IncomeStatement(损益表)Anincomestatementshowsrevenuesandexpensesbetweenpointsintim

5、e-abusiness’effortstoearnprofit.BalanceSheet(资产负债表)Abalancesheetindicatesabusiness’financialconditionatapointintime–howdoesabusinesseffectivelymanageassetsandliabilities.CashFlowStatement(现金流量表)Acashflowstatementlistssourcesandusesofcashbetweenpointsintime.IncomeStateme

6、nt损益表CM%=CM/SalesOM%=OM/Sales销售(Sales)产品成本(COGS)其他变动成本(OtherVariableCost)边际贡献(CM)-固定成本(BaseCost)营运利润(OM)+/-其他收入和支出(OIE)+/-利息(Interest)税前利润(EBT)-所得税(IncomeTax)净利润(NI)变动成本PackagingHourlyWorkersOutsourcedPartsRawMaterialCostBehavior成本性态固定成本OfficeEquipmentMgmt.&Admin.Salari

7、edC&BBuildingLeaseAtable,chairandbenchmanufacturersummarizedthetransactionsduringMarch:单位生产成本=$22卖了55个生产了58个行政人员工资=$80销售单价(不含VAT)=$36公司租金=$55其他固定成本=$20利息费用=$32所得税率25%求净利润Question例题437还是388?销售(Sales)产品成本(COGS)其他变动成本(OtherVariableCost)边际贡献(CM)-固定成本(BaseCost)营运利润(OM)+/-其他收

8、入和支出(OIE)+/-利息(Interest)税前利润(EBT)-所得税(IncomeTax)净利润(NI)Answer答案Assets资产Cash现金Receivables应收帐款Inventory库存Plant&E