小編導(dǎo)讀: USCPA美國(guó)注冊(cè)會(huì)計(jì)師,是由AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒發(fā),是全球財(cái)會(huì)證書中含金量*6的證書之一,因其具備全球簽字權(quán),可換全球八個(gè)國(guó)家的會(huì)計(jì)資格證而成為全球使用范圍最廣的財(cái)會(huì)證書。
凈收入(英文名: Net Income (NI)) 一名人士或一家公司的盈利總額,即總收入扣除業(yè)務(wù)成本、折舊、利息、稅款及其他開支以后的個(gè)人或公司行號(hào)的所得或收入余額。今天高頓網(wǎng)校USCPA小編為大家介紹一下凈收入的公式和考點(diǎn)。
Net Income
A.Standard Formulas
1.Breakeven in Units=Total FC/UCM
2.Breakeven in Dollars
=Unit price*Breakeven in Units
=Total FC/CM Ratio
(Contribution Margin Ratio=CM/Sales)
B.Different Question Types
1.Breakeven in Units/ Breakeven in Dollars
2.Sales Revenue/Sales Volume for Target Profit
1)Sales=(FC+EBT)/CM Ratio or per unit
2)Tax consideration
3.Target Profit based on Volume
4.Selling Price based on Assumed Volume
5.Margin of Safety
C.Breakeven Charts(2A-4)
D.Margin of Safety
Sales Dollars
Margin of Safety in $=Sales $–Breakeven sales $
Percentage
Margin of Safety%=Margin of Safety in $/Total Sales $
II.Balanced Scorecard(FECH or FICA)
-Financial(AT US)
-Internal business processes(efficient production)
-Customer satisfaction(market share)
-Advancement of innovation and human resource development(learning & growth)