销售人员财税知识培训

•Purpose•知其然•知其所以然2020/4/16SalesRevenue(Million)201201-090.005.0010.0015.0020.0025.0030.0035.0040.00Jan/12Feb/12Mar/12Apr/12May/12Jun/12Jul/12Aug/12Sep/129.7314.2335.337.4925.5734.8817.0319.9024.07SalesRevenueandNetProfit(Million)201201-09-5.000.005.0010.0015.0020.0025.0030.0035.0040.009.7314.2335.337.4925.5734.8817.0319.9024.07-0.89-2.80-2.29-1.42-1.70-0.56-0.750.821.97RevenueProfit2020/4/162020/4/16•巨人集团，曾经是一个红遍全国的知名企业，，历经不到2年就成为销售额近4亿远，利税近5000万元，员工达2000多人的大企业，中国第二大民营高科技企业，历经不到4年就如同泡沫破裂了。•1994年推出“脑黄金”，一炮打响。1996年巨人由于管理不善，资金告急，巨人大厦终在1997年停工，“巨人”名存实亡。企业经营的目标BusinessHaveTwoPrimaryObjectives1.盈利Earnaprofit2.偿付能力Remainsolvent目录•会计报表、基本知识•税务基本知识•付款方式的选择•签订合同注意事项•报销注意事项2020/4/16财务报表概述FinancialStatementsSummary会计的定义DefinitionofAccounting•Accountingistheartofcommunicatingfinancialinformationaboutabusinessentitytousers.•Therecordingandreportingoftransactions•Transferringdataintoinformation财务会计：FinancialAccounting管理会计:ManagerialAccounting税务会计:TaxAccounting*GAAP:GenerallyAcceptedAccountingPrinciples*CPA:CertifiedPublicAccountant2020/4/16会计学假设和原则AccountingAssumptions&PrinciplesFinancialAccountingAssumptions–独立实体假设SeparateEntityAssumption–持续经营假设GoingConcernAssumption–稳定的货币单位假设StableMonetaryUnitAssumption–会计分期假设FixedTimePeriodAssumptionFinancialAccountingPrinciples–权责发生制vs.收付实现制AccrualBasisvsCashBasis–收入实现原则RevenueRealizationPrinciple–配比原则MatchingPrinciple–实际成本原则ActualCostPrinciple–谨慎性原则PrincipleofPrudence–重要性原则SignificancePrinciple会计报表•资产负债表•损益表•现金流量表2020/4/16财务报表概述FinancialStatementsSummary2020/4/1613资产负债表-BalanceSheet•流动资产：CurrentAssets金额•流动负债：CurrentLiabilities金额•货币资金Cash•短期借款Short-TermBorrowings•应收账款AR•应付账款AccountsPayable•其他应收款OR•预收账款ReceiptsinAdvance•预付账款Prepayment•应付工资WagesPayable•存货Inventory•应交税金TaxesPayable•固定资产：FixedAssets•长期负债：Long-TermLiabilities•固定资产原价OriginalPriceofFA•长期借款Long-TermDebt•减：累计折旧Minus:AccuDepr•所有者权益：Owner’sEquity•固定资产净值NetValueofFA•注册资本：Paid-inEarnings•无形及其他资产：IntangibleAssets•未分配利润：UndistributedProfit•资产总计TotalAssets•负债和所有者权益Liability&OE•流动资产：CurrentAssets金额•流动负债：CurrentLiabilities金额•货币资金Cash134•短期借款Short-TermBorrowings•应收账款AR959•应付账款AccountsPayable3755•预付账款Prepayment890•预收账款ReceiptsinAdvance1655•存货Inventory1926•应交税金TaxesPayable-30•流动资产合计TTLCurr.Assets3909•流动负债合计TTLCurrLiability5380•固定资产：FixedAssets•长期负债：Long-TermLiabilities•固定资产原价OriginalPriceofFA107•长期借款Long-TermDebt•减：累计折旧Minus:AccuDepr30•所有者权益：Owner’sEquity•固定资产净值NetValueofFA77•注册资本：Paid-inEarnings82•无形及其他资产：IntangibleAssets1•未分配利润：UndistributedProfit-1475•资产总计TotalAssets3987•负债和所有者权益Liability&OE3987资产负债表-BalanceSheet2012.09.30损益表格式IncomeStatement项目行次本月数本年累计数一、主营业务收入1减：主营业务成本4二、主营业务利润（亏损以“－”号填列）10减：营业费用14管理费用15财务费用16三、营业利润（亏损以“－”号填列）18加：投资收益19营业外收入23减：营业外支出25四、利润总额（亏损以“－”号填列）27减：所得税28五、净利润（净亏损以“－”号填列）302020/4/16项目行次本月数本年累计数一、主营业务收入1240718824减：主营业务成本4213318560二、主营业务利润（亏损以“－”号填列）10274263减：营业费用1411294管理费用1570594财务费用16-4141三、营业利润（亏损以“－”号填列）18197-765加：投资收益19营业外收入235减：营业外支出251四、利润总额（亏损以“－”号填列）27197-761减：所得税28五、净利润（净亏损以“－”号填列）30197-761损益表IncomeStatement1-9现金流量表结构CashFlowStatementStructure2020/4/16一些评价指标SomeEvaluationFormulas•销售毛利率＝销售毛利/销售收入GrossMargin=GrossProfit/SalesRevenue•销售净利率＝净利润/销售收入NetProfitMargin=NetIncome/SalesRevenue•营运资金周转率＝销售收入/营运资金WorkingCapitalTurnover=SalesRevenue/WorkingCapital(=CurrentAssets–CurrentLiabilities)•存货周转率＝销售成本/存货InventoryTurnover=CostofSales/Inventory•应收帐款周转率＝销售收入/应收帐款AccountsReceivableTurnover=SalesRevenue/AverageAccountsReceivable杜邦分析法权益净利率资产净利率*权益乘数销售利润率*资产周转率净利/销售收入销售收入/资产总额销售收入-总成本-所得税长期资产+流动资产销售成本+管理费用+财务费用+销售费用其他流动资产+现金+应收帐款+存货会计基本知识•FinanceKeyConcepts•SpendingControl2020/4/1622FinanceKeyConcepts•WhatdoesAccountingdo•BusinessPlanning•Costing•Treasury•BusinessControlAccountingFunction&Scope会计凭证、会计账簿、会计报表事前预测事中监控事后分析全方位、全过程物流-现金流AccountingPositionsCashier,CapitalplanningBilling,AR,APExpense,Inventory,CostingFixedAssets,InvisibleassetsTax,GLFinancePlanning,FinanceanalysisBCBusinessPlanning•预算管理（BudgetManagement）•预算是一种系统的方法，用来分配企业的财务、实物及人力等资源，以实现企业既定的战略目标。企业可以通过预算来监控战略目标的实施进度，有助于控制开支，并预测企业的现金流量与利润。•Costing•1.VariablecostvsFixedcost•2.ProductCostvsPeriodicalcost•3.ControllablevsUncontrollablecostTreasury•Cashiering(报销，收付款)•CashForecast•Foreignexchangemanagement•Bank&SAFErelationshipBusinessControlPURPOSE•PreventFraud•ProtectAssets•Eliminatewaste•Complywithlawsandregulation•ProvidecustomersatisfactionBusinessControlTOOLS•FinancePolicies•Process•SOD•Authorizationanddelegation•Internal&ExternalAuditSOD•SeparationofDutiesisacontrolusedtoensurethatnoindividualhasresponsibilitieswithinaprocessthatwouldallowthemtomisuseordivertcompanyassetswithoutdetection.Oneindividualshouldnotbepermittedtoperformactivitieswhichcombinecustody,transactingandtherecordingofassets.CostControl•Materials•Expense•Equipment•Labor•Scrap•PhysicallossMonthlyClosing•Deadlines•SDsystem•PMIReport•我们公司会涉及到哪些税？2020/4/16基本税务知识•个人所得税•增值税•印花税•所得税2020/4/162011年9月1日起7级超额累进个人所得税税率表个税免征额3500元级数全月应纳税所得额（含税级距）全月应纳税所得额（不含税级距）税率(%)速算扣除数1不超过1,500元不超过1455元的302超过1,500元至4,500元的部分超过1455元至4155元的部分101053超过4,500元至9,000元的部分超过4155元至7755元的部分205554超过9,000元至35,000元的部分超