馬牌輪胎銷售培訓(xùn)

1、Finance training1資產(chǎn)負(fù)債表Balance Sheet是在某一個特定時刻對財務(wù)狀況的及時反映 Financial snapshot of the business at a particular moment in time是對資產(chǎn)、負(fù)債及所有者權(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+所有者權(quán)益Liabilities +

2、Equity4所有者權(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所有權(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)易或交換價值的商業(yè)所擁有的任何東西Anything owned by the business that has comme

3、rcial or exchange value可以包含特定的財產(chǎn)或其它的權(quán)益May consist of specific property or claims against others可來自負(fù)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期間（月度、季度、年度）內(nèi)發(fā)生的全部收入、直接成本（變

4、動成本）和間接成本（固定成本）的財務(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銷售成本COGS貢 獻(xiàn)Contribution損 益 表Profit & Loss Statement9毛利GrossProfit銷售成本COGS生產(chǎn)管

5、理費ProductionOverhead損 益 表Profit & Loss Statement10銷售成本COGS銷售、總務(wù)與行政費用SG&A損 益 表Profit & Loss Statement營業(yè)利潤Operatingincome工廠管理費用FactoryOverhead11利息Interest稅前利潤ProfitBeforeTaxes銷售成本COGS銷售、總務(wù)與行政費用SG&A工廠管理費用FactoryOverhead損 益 表Profit & Loss Statement12利息Interest稅前盈利ProfitBeforeTaxes銷售成本COGS銷售、總務(wù)與行政費用SG&A工

6、廠管理費用FactoryOverhead損 益 表Profit & Loss Statement13損 益 表Profit & Loss Statement利息Interest稅前盈利ProfitBeforeTaxes銷售成本COGS銷售、總務(wù)與行政費用SG&A工廠管理費用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)貨成本12.3萬.服務(wù)收入: 8萬元, 進(jìn)貨成本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)各項費用如下: 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間段企業(yè)贏利狀況.17利潤表北京輪胎店：月銷售輪胎300條, 總銷售收入15萬元. 進(jìn)貨成本12.3萬.服務(wù)收入: 8萬元, 進(jìn)貨成本4萬. 稅: (小規(guī)模納稅人)營業(yè)稅: 5%企業(yè)所