馬牌輪胎銷(xiāo)售培訓(xùn)

1、Finance training資產(chǎn)負(fù)債表Balance Sheet是在某一個(gè)特定時(shí)辰對(duì)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(duì)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(lái)的Where it came from3流動(dòng)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(rùn) 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(lái)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(huì)計(jì)期間月度、季度、年度內(nèi)發(fā)生的全部收入、直接本錢(qián)變動(dòng)本錢(qián)和

4、間接本錢(qián)固定本錢(qián)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(xiāo)售收入TotalSales8銷(xiāo)售本錢(qián)COGS貢 獻(xiàn)Contribution損 益 表Profit & Loss Statement9毛利GrossProfit銷(xiāo)售本錢(qián)COGS消費(fèi)管理費(fèi)Produ

5、ctionOverhead損 益 表Profit & Loss Statement10銷(xiāo)售本錢(qián)COGS銷(xiāo)售、總務(wù)與行政費(fèi)用SG&A損 益 表Profit & Loss Statement營(yíng)業(yè)利潤(rùn)Operatingincome工廠(chǎng)管理費(fèi)用FactoryOverhead11利息Interest稅前利潤(rùn)ProfitBeforeTaxes銷(xiāo)售本錢(qián)COGS銷(xiāo)售、總務(wù)與行政費(fèi)用SG&A工廠(chǎng)管理費(fèi)用FactoryOverhead損 益 表Profit & Loss Statement12利息Interest稅前盈利ProfitBeforeTaxes銷(xiāo)售本錢(qián)COGS銷(xiāo)售、總務(wù)與行政費(fèi)用SG&A工廠(chǎng)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(xiāo)售本錢(qián)COGS銷(xiāo)售、總務(wù)與行政費(fèi)用SG&A工廠(chǎng)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(xiāo)售輪胎300條, 總銷(xiāo)售收入15萬(wàn)元. 進(jìn)貨本錢(qián)12.3萬(wàn).效力收入: 8萬(wàn)元, 進(jìn)貨本錢(qián)4萬(wàn). 稅: (小規(guī)模納稅人)營(yíng)業(yè)稅: 5%企業(yè)所得稅: 稅前利潤(rùn)的30%店內(nèi)各項(xiàng)費(fèi)用如下: 工資福利: 1萬(wàn)房租: 1萬(wàn)水電: 2千其他: 5千折舊: 3千16利潤(rùn)表利潤(rùn)表是反映某一時(shí)間段企業(yè)贏利情況.銷(xiāo)售收入-營(yíng)業(yè)稅凈銷(xiāo)售收入-銷(xiāo)售成本毛利-費(fèi)用息稅前利潤(rùn)-利息-所得稅凈利潤(rùn)17利潤(rùn)表銷(xiāo)售收入-營(yíng)業(yè)稅凈銷(xiāo)售收入-銷(xiāo)售成本毛利-費(fèi)用息稅前利潤(rùn)-利息-所得稅凈利潤(rùn)北京輪胎店：月銷(xiāo)售輪胎300條, 總銷(xiāo)售收入15萬(wàn)元. 進(jìn)貨本錢(qián)12.3萬(wàn).效力收入: 8萬(wàn)元, 進(jìn)貨本錢(qián)4萬(wàn). 稅: (小規(guī)模納稅人)營(yíng)業(yè)稅: 5