accpac simply accounting 9.0 用户手册
Chapter 24: Maintaining A Healthy Business
User Guide 24–3
SW9UG 24-27.doc, printed on 1/8/02, at 4:14 PM. Last saved on 1/6/02 11:59 AM.
ACCPAC INTERNATIONAL, INC. Confidential
A
H
ealthy
ealthy
Bus
ine
s
s
s
A
H
ealthy
ealthy
Bus
ine
s
s
s
EXPENSE
DIRECT COSTS
Material: Drywall
47,797.86
57,181.17
-16.41
Material: Hardware
90,729.94
105,966.83
-14.38
Material: Lumber
717,557.96
436,882.49
64.25
Material: Roofing
455,140.07
246,127.08
84.92
Materials: Net
1,311,225.83
846,157.57
54.96
Purchase Discounts
-11,537.10
-16,900.51
-31.74
Equipment Rentals
106,050.00
183,431.00
-42.19
Wages
86,195.20
187,696.40
-54.08
EI Expense
3,161.33
3,517.76
-10.13
CPP Expense
2,580.35
3,635.55
-29.02
WCB Expense
2,048.31
315.79
548.63
QPP Expense
0.00
0.00
0.00
QHSF Expense
153.36
204.48
-25.00
Burden: Net
94,138.55
195,369.98
-51.82
Subcontractors
56,400.00
239,800.00
-76.48
Union
0.00
0.00
0.00
Freight Expense
23,335.00
22,335.00
4.48
Transfer Costs
-0.30
0.00
0.00
Adjustment Write-off
107.50
206.86
-48.03
TOTAL DIRECT COSTS
1,579,719.48
1,470,399.90
7.43
GENERAL AND ADMINISTRATION
Accounting And Legal Fees
0.00
5,000.00
-100.00
Advertising And Promotion
112,957.62
113,350.00
-0.35
Bad Debts
0.00
0.00
0.00
Bank Charges
14,850.00
2,850.00
421.05
Bank Rec. Adjustments
0.00
0.00
0.00
Amortization
16,800.00
36,300.00
-53.72
Insurance
24,000.00
30,000.00
-20.00
Office Rent
16,000.00
22,000.00
-27.27
Telephone
8,000.00
9,000.00
-11.11
Utilities
8,000.00
2,000.00
300.00
AMEX Charges
6,089.23
0.00
0.00
MasterCard Charges
2,942.21
0.00
0.00
VISA Charges
2,248.86
0.00
0.00
Credit Card Charges: Net
11,280.30
0.00
0.00
Currency Exchange & Rounding
0.00
0.00
0.00
TOTAL GENERAL & ADMIN
211,887.92
220,500.00
-3.91
TOTAL EXPENSE
1,791,607.40
1,690,899.90
5.96
Compare administrative
expenses to those
directly incurred in
making the inventory
item or service.
expenses to those
directly incurred in
making the inventory
item or service.
Examine where your expenses have increased and decreased the
most over the period just as you did with your revenues.
most over the period just as you did with your revenues.
Net Income
Net income is the figure that should concern you the most. This
figure tells you how profitable the company is. In the example
below, the company was almost 44 percent less profitable than
last year.
figure tells you how profitable the company is. In the example
below, the company was almost 44 percent less profitable than
last year.
NET INCOME
463,843.73
826,579.75
-43.88
If your net income is up or down significantly, you may wish to
look back on your revenues and expenses. Has your net income
changed because you are selling more or because it costs more to
sell those items? You need to answer these kinds of questions
before you can decide what changes you need to make to your
business.
look back on your revenues and expenses. Has your net income
changed because you are selling more or because it costs more to
sell those items? You need to answer these kinds of questions
before you can decide what changes you need to make to your
business.
Balance Sheet
The balance sheet shows what your company owns (assets),
what it owes (liabilities), and the net worth of your company
what it owes (liabilities), and the net worth of your company