马牌轮胎销售训.pptVIP

Finance training * ? Continental AG 资产负债表Balance Sheet 是在某一个特定时刻对财务状况的及时反映 Financial snapshot of the business at a particular moment in time 是对资产、负债及所有者权益的全面概括Summary of the Assets, Liabilities and Equity of the business. * ? Continental AG 拥有什么 What we have 哪儿来的 Where it came from * ? Continental AG 流动资产+固定资产 Current Assets + Fixed Assets 负债+所有者权益 Liabilities + Equity * ? Continental AG 所有者权益Equity 您所拥有的生意份额 The amount of the business that you own 股东在公司里拥有的所有权 The ownership the shareholders have in the company 股本+未分配利润 Capital Stock + Retained Earnings 资产-负债 Assets - Liabilities * ? Continental AG 资产与负债Assets and Liabilities 资产 Assets 具有贸易或交换价值的商业所拥有的任何东西 Anything owned by the business that has commercial or exchange value 可以包含特定的财产或其它的权益 May consist of specific property or claims against others 可来自负债或股东权益 Come from liabilities or equity Liabilities 负债 您所欠他人的 What you owe 公司负债；贷款，工资，帐单，应交税。 Company debts; loans, salaries, bills, taxes due * ? Continental AG 损 益 表Profit Loss Statement 用以反映在一定会计期间（月度、季度、年度）内发生的全部收入、直接成本（变动成本）和间接成本（固定成本）的财务记载帐簿。 The financial history book, showing all Revenues, Direct Costs (Variable) and Indirect Costs (Fixed) incurred for the fiscal period (month, quarter, year). * ? Continental AG 损 益 表Profit Loss Statement 总销售收入 Total Sales * ? Continental AG 销售成本 COGS 贡 献 Contribution 损 益 表Profit Loss Statement * ? Continental AG 毛利 Gross Profit 销售成本 COGS 生产 管理费 Production Overhead 损 益 表Profit Loss Statement * ? Continental AG 销售成本 COGS 销售、总务 与行政费用 SGA 损 益 表Profit Loss Statement 营业利润 Operating income 工厂 管理费用 Factory Overhead * ? Continental AG 利息 Interest 税前利润 Profit Before Taxes 销售成本 COGS 销售、总务 与行政费用 SGA 工厂 管理费用 Factory Overhead 损 益 表Profit Loss Statement * ? Continental AG 利息 Interest 税前盈利 Profit Before Taxes 销售成本 COGS 销售、总务 与行政费用 SGA 工厂 管理费用 Factory Overhead 损 益 表Profit Loss Statement * ? Continental AG 损 益 表Profit Loss Statement 利息 Interest 税前盈利 Profit Before Taxes 销售成本 COGS