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1、会计学1旅行社营销旅行社营销(yn xio)第一页，共7页。Pro-forma profit and loss statements (P&Ls)Pro-forma profit and loss statements (P&Ls) Year Total 1st quarter 2nd quarter 3rd Year Total 1st quarter 2nd quarter 3rd quarter 4th quarterquarter 4th quarter Total Revenue Total Revenue 300,000 300,000 50,000 100,00050,000 1
2、00,000 50,000 50,000 100,000100,000 第1页/共6页第二页，共7页。Cost of Goods Sold (COGS)Cost of Goods Sold (COGS) Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter Advertising costsAdvertising costs 30,00030,000 5,000 5,000 10,000 10,000 5,0005
3、,000 10,000 10,000 Materials Materials 30,00030,000 5,000 5,000 10,000 10,000 5,000 5,000 10,000 10,000 Labor Labor 40,00040,000 10,000 10,000 10,000 10,000 10,000 10,000 10,00010,000 Total COGSTotal COGS 100,000100,000 20,000 20,000 30,000 30,000 20,000 20,000 30,00030,000Gross Profit: Revenue minu
4、s COGSGross Profit: Revenue minus COGS 200,000200,000 30,000 30,000 70,000 70,000 30,000 30,000 70,00070,000 第2页/共6页第三页，共7页。Selling, General, and Administrative Expenses (SG&A)Selling, General, and Administrative Expenses (SG&A) Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter Year Total 1
5、st quarter 2nd quarter 3rd quarter 4th quarter Rental expense Rental expense 36,00036,000 9,000 9,000 9,000 9,000 9,000 9,000 9,0009,000 Utilities Utilities 24,00024,000 6000 6,0006000 6,000 6,000 6,000 6,0006,000 Administrative salaries Administrative salaries 40,00040,000 8,000 8,000 1,2000 1,2000
6、 8,000 1,20008,000 1,2000 Total CG&A Total CG&A 100,000100,000 23,000 23,000 36,000 36,000 23,000 23,000 36,000 36,000 Net Profit/Earnings Before Tax (EBT): Net Profit/Earnings Before Tax (EBT): Gross profit minus CG&AGross profit minus CG&A 100,000100,000 7,000 7,000 34,000 7,000 34,000 7,000 34,00
7、0 34,000 第3页/共6页第四页，共7页。 Year Total 1st quarter 2nd quarter 3rd quarter 4th quarterYear Total 1st quarter 2nd quarter 3rd quarter 4th quarterTaxes Taxes 5,0005,000 350 350 1,700 1,700 350 350 1,7001,700Net Profit/Earnings After Tax (EAT): Net Profit/Earnings After Tax (EAT): EBT minus taxes EBT minu
8、s taxes 5,0005,000 6,650 6,650 32,300 32,300 6,650 32,3006,650 32,300第4页/共6页第五页，共7页。BudgetBudget Our break-even analysis assumes Our break-even analysis assumes totaltotal revenue of revenue of 300,000, 300,000, variable cost of variable cost of 200,000 200,000 and fixed cost of and fixed cost of 5,000. 5,000. Based on these assumptions the Based on these assumptions the break-even calculation isbreak-even calculation is 300,000 minus 200,000 minus 5,000 300,000 minus 200,000 minus 5,000 equalsequals 5,000.5,000.第5页/共6页第六页，共7页。内容(nirng)总结会计学。第4页/共6页。Budget第七页，共7页。
