1、Finance training資產(chǎn)負(fù)債表Balance Sheet是在某一個(gè)特定時(shí)辰對財(cái)務(wù)情況的及時(shí)反映 Financial snapshot of the business at a particular moment in time是對資產(chǎn)、負(fù)債及一切者權(quán)益的全面概括Summary of the Assets, Liabilities and Equity of the business.2擁有什么What we have哪兒來的Where it came from3流動資產(chǎn)+固定資產(chǎn)Current Assets + Fixed Assets負(fù)債+一切者權(quán)益Liabilities + E

2、quity4一切者權(quán)益Equity您所擁有的生意份額 The amount of the business that you own股東在公司里擁有的一切權(quán) The ownership the shareholders have in the company股本+未分配利潤 Capital Stock + Retained Earnings資產(chǎn)-負(fù)債 Assets - Liabilities5資產(chǎn)與負(fù)債Assets and Liabilities資產(chǎn) Assets具有貿(mào)易或交換價(jià)值的商業(yè)所擁有的任何東西Anything owned by the business that has commer

3、cial or exchange value可以包含特定的財(cái)富或其它的權(quán)益May consist of specific property or claims against others可來自傲債或股東權(quán)益Come from liabilities or equityLiabilities 負(fù)債您所欠他人的 What you owe公司負(fù)債；貸款，工資，帳單，應(yīng)交稅。Company debts; loans, salaries, bills, taxes due6損 益 表Profit & Loss Statement用以反映在一定會計(jì)期間月度、季度、年度內(nèi)發(fā)生的全部收入、直接本錢變動本錢和

4、間接本錢固定本錢的財(cái)務(wù)記載帳簿。 The financial history book, showing all Revenues, Direct Costs (Variable) and Indirect Costs (Fixed) incurred for the fiscal period (month, quarter, year).7損 益 表Profit & Loss Statement總銷售收入TotalSales8銷售本錢COGS貢 獻(xiàn)Contribution損 益 表Profit & Loss Statement9毛利GrossProfit銷售本錢COGS消費(fèi)管理費(fèi)Produ

5、ctionOverhead損 益 表Profit & Loss Statement10銷售本錢COGS銷售、總務(wù)與行政費(fèi)用SG&A損 益 表Profit & Loss Statement營業(yè)利潤Operatingincome工廠管理費(fèi)用FactoryOverhead11利息Interest稅前利潤ProfitBeforeTaxes銷售本錢COGS銷售、總務(wù)與行政費(fèi)用SG&A工廠管理費(fèi)用FactoryOverhead損 益 表Profit & Loss Statement12利息Interest稅前盈利ProfitBeforeTaxes銷售本錢COGS銷售、總務(wù)與行政費(fèi)用SG&A工廠管理費(fèi)用Fa

6、ctoryOverhead損 益 表Profit & Loss Statement13損 益 表Profit & Loss Statement利息Interest稅前盈利ProfitBeforeTaxes銷售本錢COGS銷售、總務(wù)與行政費(fèi)用SG&A工廠管理費(fèi)用FactoryOverhead14店鋪盈利分析Michelin TCRA AM TrainingJenny Cai/Albert Zhou15店鋪盈利分析北京輪胎店：月銷售輪胎300條, 總銷售收入15萬元. 進(jìn)貨本錢12.3萬.效力收入: 8萬元, 進(jìn)貨本錢4萬. 稅: (小規(guī)模納稅人)營業(yè)稅: 5%企業(yè)所得稅: 稅前利潤的30%店內(nèi)各項(xiàng)費(fèi)用如下: 工資福利: 1萬房租: 1萬水電: 2千其他: 5千折舊: 3千16利潤表利潤表是反映某一時(shí)間段企業(yè)贏利情況.銷售收入-營業(yè)稅凈銷售收入-銷售成本毛利-費(fèi)用息稅前利潤-利息-所得稅凈利潤17利潤表銷售收入-營業(yè)稅凈銷售收入-銷售成本毛利-費(fèi)用息稅前利潤-利息-所得稅凈利潤北京輪胎店：月銷售輪胎300條, 總銷售收入15萬元. 進(jìn)貨本錢12.3萬.效力收入: 8萬元, 進(jìn)貨本錢4萬. 稅: (小規(guī)模納稅人)營業(yè)稅: 5