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1、工商导论 第章 宏雅案例 图Hongya Balance sheet ASSETS(RMB) LIABILITIES AND OWNERS EQUITY(RMB) Current assets Current liabilities Cash 1,100,000 Accts ¬es payable 1,115,000 Acct ¬es receivable 830,000 Accrued wages 378,000 Inventories 2,000,000 Income taxes due 1,387,710 Total current assets 3,930,000 Tota
2、l current liabilities 2,880,710 Fixed assets Long-term Liabilities 1,000,000 Furniture 6,420,000 Total long-term liabilities 1,000,000 Less: Accumu. Depreciation 6,050,000 Total liabilities 3,880,710 Facilities 6,050,000 Owner equity 11,709,280 Less: Accumu. Depreciation (1,210,000) Stock Total fixe
3、d assets 10,618,000 Other Assets Total liabilities Sundry 1,042,000 and owners equity 15,590,000 Total other assets 1,042,000 Total assets 15,590,000 Hongya Income Statement Revenue Gross sales 48,265,600 Less: Sales returns and allowances 2,413,300 Net sales 45,852,300 Cost of goods sold Beginning
4、inventory 1,430,000 Purchases 34,016,000 Cost goods available for sale 35,446,000 Less: Ending inventory 5,280,000 Total cost of goods sold 30,166,000 Gross profit 15,686,000 Expenses Marketing expenses 5,080,000 (advertising, salaries for salesmen) General expenses 2,443,000 (utilities, relit, etc)
5、 Total expenses 7,523,000 Net income before taxes 8,163,000 Less income taxes 1,387,710 Net income 6,775,290 4, (1) Average inventory=Beginning inventory + Ending inventory2=1,430,000 + 5,280,0002=3355000 (2)Inventory turnover= cost of goods soldAverage inventory=30,166,0003,355,000=10 turns Current
6、 ratio = current assetscurrent liabilities=3,930,0002,880,710=1.36times Quick ratio= current assets-inventoriescurrent liabilities=3,930,000-2,000,000times R1=负债liabilities资产 assets=3,880,71011,709,280=0.33 Gross profit margin= gross profitsnet 2,880,710=0.67 sales=15,686,00045,852,300 =34.2% Net profit margin=net incomenet sales=6,775,29045,852,300=14.7% Return on owners investment=Net incometotal owners equity=6,775,29011,709,280=57.9%
