【正文】 現(xiàn)金流量表樣本 2000 2001 2002凈利潤 ($3,073,818) ($5,592,375) ($6,475,313)加： 折舊收益 $3,000 $10,000 $20,000 應(yīng)付賬款變更 $789,151 $5,210,849 $4,000,000流動負債 (償還款項) $200,000 $0 $1,000,000 增加/減少其它負債 $0 $0 $0長期負債（償還款項) $0 $0 $0投入資金 $2,000,000 $10,000,000 $12,500,000小計 ($81,668) $9,628,474 $11,044,688減： 2000 2001 2002應(yīng)收賬款變更 $35,285 $120,114 $512,817存貨變更 $290,000 $8,710,000 $11,000,000其它短期資產(chǎn) $0 $0 $0資產(chǎn) 短期資產(chǎn) 2000 2001 2002現(xiàn)金 $87,047 $885,408 $417,278應(yīng)收賬款 $35,285 $155,399 $668,216存貨 $290,000 $9,000,000 $20,000,000其它流動資產(chǎn) $5,000 $5,000 $5,000流動資產(chǎn)合計 $417,332 $10,045,807 $21,090,494長期投資 資金資產(chǎn) $0 $0 $0累計折舊 $3,000 $13,000 $33,000長期投資合計 ($3,000) ($13,000) ($33,000)資產(chǎn)總計 $414,332 $10,032,807 $21,057,494負債和資本 2000 2001 2002應(yīng)付賬款 $789,151 $6,000,000 $10,000,000短期票據(jù) $200,000 $200,000 $1,200,000其它流動負債 $0 $0 $0流動負債小計 $989,151 $6,200,000 $11,200,000 長期負債 $0 $0 $0負債合計 $989,151 $6,200,000 $11,200,000 實收資本 $2,532,750 $12,532,750 $25,032,750 留存收益 ($33,750) ($3,107,568) ($8,699,943)未分配利潤 ($3,073,818) ($5,592,375) ($6,475,313) 資本合計 ($574,818) $3,832,807 $9,857,494 負債和資本合計 $414,332 $10,032,807 $21,057,494凈盈余 ($574,818) $3,832,807 $9,857,494 業(yè)務(wù)比率我們此處所假設(shè)的比率是我們所設(shè)計的增長型公司頗具代表性的比率數(shù)字。 利潤和損失（損益表） 2000 2001 2002 銷售額 $569,117 $6,000,000 $25,800,000 直接銷售費用 $284,559 $3,000,000 $12,900,000 支持部應(yīng)付工資額 $81,000 $305,000 $570,000 實際發(fā)生額 $39,301 $202,000 $922,000 銷售費用合計 $404,860 $3,507,000 $14,392,000 毛利潤 $164,258 $2,493,000 $11,408,000 毛利潤率 % % % 營業(yè)費用： 營銷費用 營銷部應(yīng)付工資額 $174,100 $620,000 $1,325,000 在線廣告費用 $1,230,000 $2,000,000 $4,000,000 其它廣告費用 $2,201,900 $5,000,000 $10,000,000 間接費用 $42,000 $100,000 $200,000 事件費用 $20,000 $30,000 $50,000 公共關(guān)系費用 $27,000 $50,000 $100,000 網(wǎng)站基礎(chǔ)設(shè)施費用 $90,000 $500,000 $1,000,000 其它費用 $12,000 $50,000 $100,000