國外某公司財務分析手冊全英文版(DOC 6頁)

Contents

Chapter 1 Introduction .
1. Kater Methodologies .....
2. Aggregation Methodologies..
3. Rate/Volume Concept ...
4. Commentary ...
5. Roles & Responsibilities Chapter 2 Form M Summary Chapter 3 Foreign Currency Reconciliation ..
Chapter 4 Sales Reconciliation ..
1. Overview
2. Price Realization .... a. Foreign Currency
b. Published Price .. c. Sales Discount ... d. Warranty
e. Transfer Yield ..... f. Physical Sales Volume.....
3. Base Period Variable Margin Percentage .
4. Volume Impact on Margin ....

Chapter 5 Mix ...
1. Overview
2. Geographic Mix......
3. Country/Region Mix .
4. Geographic Mix on Transfers ......
5. Product Mix Impact on Sales
6. Product Mix between Product Lines...
7. Product Mix within Product Lines a. Revenue Sales
b. Non-revenue Sales and Transfers

Chapter 6 Variable Cost
1. Overview ...
2. Cost of Sales...
3. Transfer In/Inter-company Purchases
4. Inventory Adjustments / RSSM’s.
5. Other Variable Cost

Chapter 7 Period Cost of Sales ..
1. Overview ...
2. Period Costs Incurred ...
3. Period Costs Inventory Effect......
4. Variable Margin Percentage.

Chapter 8 Parts ... Chapter 9 Period SG&A / R&D . Chapter 10 Other Income and Expense .. Chapter 11 The Chunk Chart...... Chapter 12 Contact Details . Chapter 13 Glossary (Analysis) .
Chapter 14 Glossary (TFR)..

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