f復(fù)習(xí)知識點(diǎn)ppt課件(存儲(chǔ)版)
【正文】 t of goods sold 示例 Wanda keeps no accounting records. The following information is available about her position and transactions for the year ended 31 December 20X4: ? $ ? Net assets at 1 January 20X4 210,000 ? Drawings during 20X4 48,000 ? Capital introduced during 20X4 100,000 ? Net assets at 31 December 20X4 400,000 ? Based on this information, what was Wanda’s profit for 20X4? ? +10+profit=40 profit= 基本會(huì)計(jì)公式 ? Gross profit margin毛利率 = Gross profit / sales ? Markup成本利潤率 =salesCost/Cost 基本會(huì)計(jì)公式 ? Bad debts expense =Inrecoverable debts +Specific allowance for doubtful debts +general allowance for doubtful debts –allwance for receivable at the last year end ? 基本會(huì)計(jì)公式 ? ? Cash paid to supplier =purchase +opening payablesclosing payables ? Cash receipts from customers ? =sales +opening receivablesclosing receivables 基本會(huì)計(jì)公式 ? Working Capital =Current assets— Current liabilities ? Cash generated from operations = profit + depreciation/amortization charge –investment ine+finance cost /+profit/loss on disposal on noncurrent assets /+increase/decrease in working capital 示例 A business’s bank balance increased by $750,000 during its last financial year. During the same period it issued shares of $1 million and repaid a loan note of $750,000. It purchased noncurrent assets for $200,000 and charged depreciation of $100,000. Working capital (other than the bank balance) increased by $575,000. ? What was its profit for the year? ? 解答 ? 來自于經(jīng)營活動(dòng)的現(xiàn)金流 =75（ 1007520） =70 ? Profit+=70 profit= 基本會(huì)計(jì)公式 ? Goodwill =P’s investment (Share cap
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