[工程科技]1销售财务知识 Three Stories CampE.ppt

STORY OF TONY Tony 的故事 Who is Tony? 谁是Tony？ Tony is a smart guy, after graduating from business college, he opens a small store to sell Coca cola. He wants to be a good businessman, operates his store profitable and successful, realizes his ambition. His dream is to open a Hyper market like Carrefour. GROSS SALES 毛销售额 Tony buys the coca cola from a supplier at the unit price of $10.53; He sells them at the unit price of $11.70; This month he sold totally 1,500 bottles, So he got $17,550 ($11.70 x 1,500) from his customers. GROSS SALES 毛销售额 NET SALES 净销售额 For the gross sales of $17,550 which Tony earned this month, he cannot put all the cash in his pocket. He must pay VAT of the sales to Tax Bureau. NET SALES 净销售额 Tony knows that the VAT rate of Coca cola is 17% So the money really belong to him should be: Tony知道可口可乐的增值税率是17%，所以属于他的现金是： Net Sales =$17,550/ (1+17%) = $15,000 PURCHASE 进货金额 For the 1,500 bottles of Coca Cola which Tony sold in this month, the price he bought is $10.53, so he should pay $15,795 ($10.53 x 1,500) to the supplier. Tony 以 $10.53/瓶的价格采购1500瓶可口可乐，他应该 支付供应商 $15,795 ($10.53 x 1,500) 。 PURCHASE 进货金额 Of course, Tony will also think about the VAT in purchase 当然, Tony 会考虑采购的增值税： VAT 增值税 The VAT from Sales销售发生的增值税: $ 2,550 The VAT from Purchase采购发生的增值税: $2,295 Gross Sales/Net Sales/VAT Relations 毛销售额/净销售额/增值税的相互关系 GROSS MARGIN 毛利额 Tony wants to know how much is the profit from the selling of Coca cola in this month. Tony 想要知道当月销售可乐赚取的利润是多少？ STORY OF PHILIP Philip的故事 WHAT DOES PHILIP DO Philip是卖肉的 Philip is a neighbor of Tony, he operates a butchery store. He thinks it is very simple, he can be successful as Tony. But in the first month, he gets trouble. Philip 是 Tony的一个邻居, 他开了一家肉铺.他认为经营肉