madame sophia 財務沙龍1月分享
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MADAME SOPHIA
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SOPHIA EMBA : : :
-
SOPHIA : 18 VOGUE.....
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100 95
1005%95
400 400
5%5%5%
500 495
300
5% 286
5%5%
100 5% 100 5%
400 386
100 110 10%
-
.....
()
-
1.
2.
-
GAAP / IFRS
Whatever is useful.
For WHO???
vs.
-
vs.
GAAP / IFRS
Whatever is useful.
For WHO??? YOU
-
()
-
take-away
()
-
80%
20100
80
50%
40
10
30
8 7
2tax1
100
(20)
80
(70)
10
(2)
8
(1)
7
-
?
tax
-
?
-
?
?
-
?
:1. 2002. 2003. 200
-
?
() () /
-
?
80%
20100
80
50%
40
10
30
8 7
2tax1
-
(BreakEvenPoint)
-
1. X2080%?
2. 30??
-
(latest status) (process)
-
#1 ()
-
()
-
#2
X......
-
: : :
-
#3
-
. /(). (). (). ()
-
/(status)
()
-
30,000
10,000
20,000
10,000
30,000
50,000
50,000
-
100,000
50,000
50,000
-
1031231
() ( )
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ( )
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
-
() ( )
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ( )
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
1. ()
Balance/Sheet
-
() ( )
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ( )
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
2.
* =/
* =/
Balance/Sheet
-
() ( )
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ( )
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
3.
* :
Balance/Sheet
-
() ( )
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ( )
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
* :
* =/
4.
Balance/Sheet
-
() ( )
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ( )
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
* 5.
* =()/
Balance/Sheet
-
() ( )
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ( )
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
1. 2. 3. 4. 5.
Balance/Sheet
-
103111031231
100
(20)
80
(70)
10
(2)
8
(1)
7
1.
2. =) /
()
-
* = / * = /
-
1. 103 (30% return)
2. 64(15%),3624 (40% return)
-
() ()
-
() () ()
-
vs
-
() ()
120,000 78,000
26,000 164,000
106,000 34,000
86,000 24,000
4,000 300,000
8,000 66,000
350,000 34,000
() 100,000
89,000 400,000
76,000 ()
35,000 60,000
- 5,000 40,000
45,000 100,000
250,000 200,000
600,000 600,000
. (). (). (). ()
-
(Annual Budget)
(Rolling Forecast)1-3 + 4-12 =
/ Before its too late
-
?
-
/
-
()
100 150 180 200 120 250 1,000
(20) (30) (36) (40) (24) (50) (200)
80 120 144 160 96 200 800
(100) (100) (100) (100) (100) (100) (600)
(20) 20 44 60 (4) 100 200
90
30
?500...
-
500
500 400 280 150 14 (26) 0 130 330 450
0 0 0 0 100 150 180 200 120 250 1,000
0 (20) (30) (36) (40) (24) (50) 0 0 0 (200)
(100) (100) (100) (100) (100) (100) 0 0 0 0 (600)
90 100 150 180 200 120 250 1,000
30 (20) (30) (36) (40) (24) (50) (200)
(100) (100) (100) (100) (100) (100) (600)
(20) 20 44 60 (4) 100 200
400 280 150 14 (26) 0 130 330 450 700
-
(90) 1/10 1/20 1/31 2/10 2/20 2/28 3/10 3/20 3/31
500 400 280 150 14 (26) 0 130 330
0 0 0 0 100 150 180 200 120
0 (20) (30) (36) (40) (24) (50) 0 0
(100) (100) (100) (100) (100) (100) 0 0 0
400 280 150 14 (26) 0 130 330 450
??
-
.
-
no return, cant refund (should be LOSS not COST)
!!!
-
()
(CostN - CostN-1)() (CostN / N)
EX:
-
)
EX:
-
VA4V100070,000V2001201001000?
-
3000......
??
-
A10060FB30;100
??: