财务介绍PPT课件.ppt

财务基础知识 可编辑 Page2of12 FinancialStatements 损益表IncomeStatement资产负债表BalanceSheet现金流量表CashFlowStatement行业比较IndustryComparison 可编辑 Page3of12 损益表IncomeStatement 可编辑 Page4of12 IncomeStatementItems 1 损益表又称为利润表 是反映企业一定期间生产经营成果的财务报表销售额 Revenue 销售收入是指企业在一定时期内产品销售的货币收入总额 用公式表示如下 销售收入 产品销售数量 产品单价 销售成本 Costofsales 销售成本是指已销售产品的生产成本或已提供劳务的劳务成本以及其他销售的业务成本包括 BMC BasicManufacturingCost NBMC Non BasicManufacturingCost Warranty shippinganddistributioncost writeoff otherNon BMC 可编辑 Page5of12 IncomeStatementItems 2 毛利 GrossProfit 销售额 Revenue BMC NBMC费用 企业为销售商品 提供劳务等日常活动所发生的经济利益的流出 包括 DE SG A税前净利 PTI 企业在某一会计期间缴纳所得税前的净经营成果 PTI 毛利 GrossProfit DE SG A 可编辑 Page6of12 IncomeStatementItems Revenue Listprice Media WebpriceorstreetpriceChannelprice thepriceatwhichLenovosellsproductstochannelsGross to Net GTN variesbychannel Geo channeldiscountspecialbidsdisc programs promotionssoftdollarsITPadj Inter companyTransferPriceadjustment ChannelincentivePriceprotectionReturnNetRevenue Netprice Volume 可编辑 Page7of12 Incomestatement GTNModel Pricingistodefinechannelprice CPrice thencalculateListPriceandNetPriceListpricing PFVanalysis marketingcompetitorfocus All calculatedbasedonCPrice 可编辑 Page8of12 BMCStructurePlatformCostIndustryCommodityCostMVA ManufacturingValueAdd FreightMVA DirectMVA MVAallocationFreightInboundpartsfreightallshippingcostassociatedwithinboundfreightforpartsandsuppliesintomanufacturingfacilitiesIn countrynon finishedgoodsallin countryoutboundfreightforshipmenttowarehouseorconsolidationcenterswheretheproductsisaltered IncomeStatementItems BMC 可编辑 Page9of12 IncomeStatement Platform Commodity Mechanical Electronics Commodities PlatformCost 可编辑 Page10of12 Warrantythecosttorepairequipment laborenvironmentrecycling IncomeStatementItems Non BMC 可编辑 Page11of12 InvestmentPricing InvestmentAnalysisThisanalysisisperformedasameansofprioritizingspendingtobalanceinvestments ThisanalysisinvolvessupportofthePIDT PortfolioInvestmentDecisionTeam inrecommendingtogoforwardorterminateaprogram Investmentpricing IODpurposeProvidesbusinesscasejustificationforPIDTInvestmentdecisionanddevelopmentexpensecontrolConceptExit PlanExit Announcement 可编辑 Page12of12 IncomeStatementItems DE DirectExpenseDevelopmentEngineeringDirectProductAssuranceProductEngineeringDevelopmentEngineeringSupportOtherDirectSiteDevelopmentOtherDirect PricingInputs Adjustments 可编辑 Page13of12 IncomeStatementItems DE IndirectExpenseProductManagementandPlanningAdvancedTechnologyTechnicalSupportEngineeringIndirectProductAssurance PA CHQandResearchDevelopmentAllocationsOtherIndirectSiteDevelopmentExpensesBrandAllocations OtherIndirectItems 可编辑 Page14of12 IncomeStatementItems SG A SalesGeneral AdministrationSpecialIncentiveSalesSalessupportsMarketingAllocationExpenseCorp HQRoyaltyManagementexpense 2020 3 19 15 可编辑 Page16of12 LenovoAnnualIncomeStatement 可编辑 Page17of12 TalkaboutProfit 可编辑 Page18of12 HowCanWeImpactIncomeStatement Cost Design Quality Revenue Price Volume Expense Investmenteffectiveness PTI Lenovo Competitiveness 可编辑 Page19of12 FinancialStatements 损益表IncomeStatement资产负债表BalanceSheet现金流量表CashFlowStatement行业比较IndustryComparison 可编辑 Page20of12 资产负债表BalanceSheet 反映企业在某一特定日期资产 负债及所有者权益的总量 构成及其相互关系的财务报表报表项目包括 资产 流动资产 现金 存货 应收账款等固定资产 设备 厂房 无形资产等负债 流动负债 短期银行贷款 应付票据 应付账款等长期负债 长期借款 长期应付款 应付债券等所有者权益 投入资本 资本公积 留存收益等 可编辑 Page21of12 LenovoAnnualBalanceSheet 可编辑 Page22of12 FinancialStatements 损益表IncomeStatement资产负债表BalanceSheet现金流量表CashFlowStatement行业比较IndustryComparison 可编辑 Page23of12 NetCashFlow CashFlowfromOperatingActivities CashFlowfromInvestingActivities CashFlowfromFinancingActivities 现金流量表CashFlowStatement Reflectstheannualrealcashflowofthecompany belowarethesourcesofcashflow 可编辑 Page24of12 LenovoAnnualCashFlowstatement 可编辑 Page25