某著名公司财务分析手册

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1、KaterInc.TransparentFinancialReportingAnalysisManualSEC/LegalEntitySEC/LegalEntity/GAAPBusinessEnterpriseFocusUnitsProductAccountableProfitabilityTransparentFinancialReportingAnalysisManualA.doc,9/8/2006,11:23AMamtyang@yahoo.com.cn您的支持，我的动力！ContentsChapter1Introd

2、uction............................................................................................1.KaterMethodologies.........................................................................................2.AggregationMethodologies..............................

3、.................................................3.Rate/VolumeConcept.......................................................................................4.Commentary...............................................................................................

4、......5.Roles&Responsibilities....................................................................................Chapter2FormMSummary....................................................................................Chapter3ForeignCurrencyReconciliation........

5、..................................................Chapter4SalesReconciliation...............................................................................1.Overview2.PriceRealization...............................................................................

6、................a.ForeignCurrencyb.PublishedPrice......................................................................................c.SalesDiscount.......................................................................................d.Warrantye.TransferYield.

7、........................................................................................f.PhysicalSalesVolume...........................................................................3.BasePeriodVariableMarginPercentage...........................................

8、..............4.VolumeImpactonMargin.................................................................................Chapter5Mix...............................