国外某公司财务分析手册(全英文版图文并茂)

TransparentFinancialReportingAnalysisManualA.doc,9/8/2006,11:23AMKaterInc.TransparentFinancialReportingAnalysisManualSEC/LegalEntitySEC/LegalEntity/GAAPBusinessUnitsAccountableEnterpriseProductProfitabilityFocus1TransparentFinancialReportingAnalysisManualA.doc,9/8/2006,11:23AMContentsChapter1Introduction............................................................................................1.KaterMethodologies.........................................................................................2.AggregationMethodologies...............................................................................3.Rate/VolumeConcept.......................................................................................4.Commentary.....................................................................................................5.Roles&Responsibilities....................................................................................Chapter2FormMSummary....................................................................................Chapter3ForeignCurrencyReconciliation..........................................................Chapter4SalesReconciliation...............................................................................1.Overview2.PriceRealization...............................................................................................a.ForeignCurrencyb.PublishedPrice......................................................................................c.SalesDiscount.......................................................................................d.Warrantye.TransferYield.........................................................................................f.PhysicalSalesVolume...........................................................................3.BasePeriodVariableMarginPercentage.........................................................4.VolumeImpactonMargin.................................................................................Chapter5Mix............................................................................................................1.Overview2.GeographicMix.................................................................................................3.Country/RegionMix..........................................................................................................4.GeographicMixonTransfers............................................................................5.ProductMixImpactonSales6.ProductMixbetweenProductLines..................................................................7.ProductMixwithinProductLines......................................................................a.RevenueSalesb.Non-revenueSalesandTransfersChapter6VariableCost...........................................................................................1.Overview.....................................................................................................2.CostofSales.....................................................................................................3.TransferIn/Inter-companyPurchases...............................................................4.InventoryAdjustments/RSSM’s.......................................................................5.OtherVariableCost...........................................................................................Chapter7PeriodCostofSales...............................................................................1.Overview.....................................................................................................2.PeriodCostsIncurred.......................................................................................3.PeriodCostsInventoryEffect............................................................................4.VariableMarginPercentage..............................................................................Chapter8Parts.....................................................................................................Chapter9PeriodSG&A/R&D..............................................................................Chapter10OtherIncomeandExpense.................................................................Chapter11TheChunkChart...................................................................................Chapter12ContactDetails.....................................................................................Chapter13Glossary(Analysis)..............................................................................Chapter14Glossary(TFR)......................................................................................2TransparentFinancialReportingAnalysisManualIntroduction:KaterMethodologiesInordertofullyleveragethebenefitsofTransparentFinancialReporting,acomprehensiveprocessforfinancialanalysiswasdeveloped.Theprinciplesofthisnewprocessare:Onetoolforallanalysisneeds–Allbusinessunit,productlineandconsolidatedanalysiswillbeperformedusingthisprocessHighlymechanical–Utilizin