马牌轮胎销售培训

1、Finance training资产负债表Balance Sheet是在某一个特定时辰对财务情况的及时反映 Financial snapshot of the business at a particular moment in time是对资产、负债及一切者权益的全面概括Summary of the Assets, Liabilities and Equity of the business.2拥有什么What we have哪儿来的Where it came from3流动资产+固定资产Current Assets + Fixed Assets负债+一切者权益Liabilities + E

2、quity4一切者权益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一切权 The ownership the shareholders have in the company股本+未分配利润 Capital Stock + Retained Earnings资产-负债 Assets - Liabilities5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 commer

3、cial or exchange value可以包含特定的财富或其它的权益May consist of specific property or claims against others可来自傲债或股东权益Come from liabilities or equityLiabilities 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 due6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、直接本钱变动本钱和

4、间接本钱固定本钱的财务记载帐簿。 The financial history book, showing all Revenues, Direct Costs (Variable) and Indirect Costs (Fixed) incurred for the fiscal period (month, quarter, year).7损 益 表Profit & Loss Statement总销售收入TotalSales8销售本钱COGS贡 献Contribution损 益 表Profit & Loss Statement9毛利GrossProfit销售本钱COGS消费管理费Produ

5、ctionOverhead损 益 表Profit & Loss Statement10销售本钱COGS销售、总务与行政费用SG&A损 益 表Profit & Loss Statement营业利润Operatingincome工厂管理费用FactoryOverhead11利息Interest税前利润ProfitBeforeTaxes销售本钱COGS销售、总务与行政费用SG&A工厂管理费用FactoryOverhead损 益 表Profit & Loss Statement12利息Interest税前盈利ProfitBeforeTaxes销售本钱COGS销售、总务与行政费用SG&A工厂管理费用Fa

6、ctoryOverhead损 益 表Profit & Loss Statement13损 益 表Profit & Loss Statement利息Interest税前盈利ProfitBeforeTaxes销售本钱COGS销售、总务与行政费用SG&A工厂管理费用FactoryOverhead14店铺盈利分析Michelin TCRA AM TrainingJenny Cai/Albert Zhou15店铺盈利分析北京轮胎店：月销售轮胎300条, 总销售收入15万元. 进货本钱12.3万.效力收入: 8万元, 进货本钱4万. 税: (小规模纳税人)营业税: 5%企业所得税: 税前利润的30%店内各项费用如下: 工资福利: 1万房租: 1万水电: 2千其他: 5千折旧: 3千16利润表利润表是反映某一时间段企业赢利情况.销售收入-营业税净销售收入-销售成本毛利-费用息税前利润-利息-所得税净利润17利润表销售收入-营业税净销售收入-销售成本毛利-费用息税前利润-利息-所得税净利润北京轮胎店：月销售轮胎300条, 总销售收入15万元. 进货本钱12.3万.效力收入: 8万元, 进货本钱4万. 税: (小规模纳税人)营业税: 5