财务介绍课件

财务基础知识FinancialStatements损益表IncomeStatement资产负债表

BalanceSheet现金流量表CashFlowStatement行业比较IndustryComparison

2Placeholder-presentationtitle|6April,2006损益表IncomeStatementXXX2.0

GeoPermissiveCostEntryGoodBetterBestTotalOpt/VisTotalw/Opt/VisClipVolume%10%25%35%30%100%List329399479649GTN2%2%7%7%Revenue322391445604467115582PermissiveCost229280263388Software5757104104TotalBMC286337367492BMCGP3754791127823101BMCGP%11.3%13.7%17.7%18.5%16.7%19.7%17.3%Warranty15151515PCA810914TotalNon-BMC24252529TMCGP13285483521870TMCGP%4.0%7.2%12.1%13.7%11.1%15.6%12.0%8.0%SG&A37455270DE2223TotalExpense39475473PTI-26-19010-440PTI%-8.1%-4.9%0.0%1.6%-1.0%3.9%0.0%3Placeholder-presentationtitle|6April,2006IncomeStatementItems-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(Basic

ManufacturingCost)NBMC(Non-BasicManufacturingCost):Warranty,shippinganddistributioncost,writeoff,otherNon-BMC.

4Placeholder-presentationtitle|6April,2006IncomeStatementItems-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&A5Placeholder-presentationtitle|6April,2006IncomeStatementItems

-RevenueListprice:Media/WebpriceorstreetpriceChannelprice:thepriceatwhichLenovosellsproductstochannelsGross-to-Net(GTN)：variesbychannel&Geo:channeldiscount

grams/promotionssoftdollarsITPadj.(Inter-companyTransferPriceadjustment)ChannelincentivePriceprotectionReturnNetRevenue=Netprice*Volume6Placeholder-presentationtitle|6April,2006Incomestatement-GTNModelPricingistodefinechannelprice(CPrice),thencalculateListPriceandNetPriceListpricing:PFVanalysis(marketingcompetitorfocus)All%calculatedbasedonCPrice7Placeholder-presentationtitle|6April,2006BMCStructure

PlatformCostIndustryCommodity

CostMVA(ManufacturingValueAdd)Freight

MVA:DirectMVA&MVAallocationFreight

InboundpartsfreightallshippingcostassociatedwithinboundfreightforpartsandsuppliesintomanufacturingfacilitiesIn-countrynon-finishedgoods

allin-countryoutboundfreightforshipmenttowarehouseorconsolidationcenterswheretheproductsisalteredIncomeStatementItems-BMC8Placeholder-presentationtitle|6April,2006IncomeStatement–Platform&CommodityMechanical+Electronics+Commodities=PlatformCost9Placeholder-presentationtitle|6April,2006Warrantythecosttorepairequipment;labor&partsqualityhashighimpactonthewarranty(servicecost)Distribution

distributionfacilityoverhead&costtomove

productsfromA(distributionfacility)toB(customer)InventoryLosscostofscrappingparts&finishedgoodsinventory;costofPOcancellations(whenproductinmanufacture/announced)Technicalsupportcostofansweringpre-andpost-salesquestions(callcenter)OtherNBMC:ITexpense

(companysystemsDev.);environmentrecyclingIncomeStatementItems–Non-BMC10Placeholder-presentationtitle|6April,2006InvestmentPricing

InvestmentAnalysis

Thisanalysisisperformedasameansofprioritizingspendingtobalanceinvestments.ThisanalysisinvolvessupportofthePIDT(PortfolioInvestmentDecisionTeam)inrecommendingtogoforwardorterminateaprogram.Investmentpricing-IODpurposeProvidesbusinesscasejustificationforPIDTInvestmentdecision

anddevelopmentexpensecontrolConceptExit→PlanExit→Announcement11Placeholder-presentationtitle|6April,2006IncomeStatementItems–DEDirectExpenseDevelopmentEngineeringDirectProductAssuranceProductEngineeringDevelopmentEngineeringSupportOtherDirectSiteDevelopmentOtherDirect-PricingInputs/Adjustments12Placeholder-presentationtitle|6April,2006IncomeStatementItems–DEIndirectExpenseProductManagementandPlanningAdvancedTechnologyTechnicalSupportEngineeringIndirectProductAssurance(PA)CHQandResearchDevelopmentAllocationsOtherIndirectSiteDevelopmentExpensesBrandAllocations&OtherIndirectItems13Placeholder-presentationtitle|6April,2006IncomeStatementItems–SG&ASalesGeneral&AdministrationSpecialIncentiveSalesSalessupportsMarketingAllocationExpenseCorp.HQRoyaltyManagementexpense14Placeholder-presentationtitle|6April,2006LenovoAnnualIncomeStatement15Placeholder-presentationtitle|6April,2006TalkaboutProfit16Placeholder-presentationtitle|6April,2006HowCanWeImpactIncomeStatement?Cost:Design,QualityRevenue:Price,VolumeExpense:Investmenteffectiveness

PTILenovoCompetitiveness17Placeholder-presentationtitle|6April,2006FinancialStatements损益表IncomeStatement资产负债表

BalanceSheet现金流量表CashFlowStatement行业比较IndustryComparison

18Placeholder-presentationtitle|6April,2006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

项目2007流动资产：速动资产300存货300固定资产900减：折旧100资产总计1400负债：流动负债150长期负债119所有者权益实收资本500公积金74未分配利润557负债及所有者权益合计140019Placeholder-presentationtitle|6April,2006LenovoAnnual

BalanceSheet20Placeholder-presentationtitle|6April,2006FinancialStatements损益表IncomeStatement资产负债表

BalanceSheet现金流量表CashFlowStatement行业比较IndustryComparison

21Placeholder-presentationtitle|6April,2006NetCashFlowCashFlowf