(5+)学习资料1一级注册建筑师建筑材料与构造复习资料.docx
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1、uld however be prepared but will be separately included within the model, allowing sensitivities to be run.5 We need to ensure we understand how VAT is treated within the relevant assumptions and is consistent. Where possible, for completeness, for items subject to VAT we should get the assumption i
2、nformation both with and without VAT included. Profit and loss:Sales assumptions / data for budget:6 Identify main products to be produced, and provide product / by product information:6.1 Separate sales by product6.2 Separate sales by domestic or export6.3 Consider if products should be indicated o
3、n customer basis (i.e. where there are a small number of customers who comprise the majority of total sales)6.4 State production quantities for each product6.5 State sales quantities for each product6.6 Provide standard costs for main products (if available). Give detailed break down of components f
4、or standard costs6.7 State sales prices for each product, both domestic and export(note 6.4 and 6.6 apply to the costs of production to be forecast by production/operational management based on the sales forecast)Example format for each “main” product:Period 1Period 2Period 3Period 4Product type:# o
5、f units producedStandard cost / unit and/orGross margin / unit (% of sales)Domestic sales: # of units sales price / unit timing of cash receiptExport sales: # of units sales price / unit timing of cash receiptCost / expense assumptions / data for budget:7 Main operating costs and expenses to be spli
6、t as follows:Cost / expense type:Fixed (Rmb/period)Variable (Rmb/unit)Paid in Cash (as incurred)Paid on terms (# days/ months)Production expenses:1.2.etcSelling expenses:1.2.etcGeneral & Administration expenses:1.2.EtcOther expenses:1.2.etcOther items:8 Taxation:8.1 What types of taxes does the Ente
7、rprise pay8.2 How is each tax calculated8.3 When is each tax payable8.4 Can taxes be offset:8.4.1 Carried forward losses8.4.2 Credits8.5See comments in 5 above, in relation to VAT9 Capital expenditure:9.1 Is capital expenditure required during the projection period9.2 How will CAPEX be funded (opera
8、ting cash flows, borrowings etc)10 Finance expenses:10.1 What loans / borrowings attract interest;10.2 What is the interest rate;10.3 What other finance costs are payable11 Employee costs:11.1 Review the forecast level of monthly net pay in the forecast:11.1.1 Is it consistent with the actual amount
9、s paid during each of the last two months11.1.2 What is the current expectation of the future headcount11.1.3 Has allowance been made for the impact on net pay of any forecast redundancies11.1.4 Has allowance been made for the payment of any redundancy and notice pay11.1.5 Has allowance been made fo
10、r the expected future levels of overtime, holiday pay, performance bonuses, commissions or any other periodic or one-off payments?11.2 Review the forecast payments of other employee related payments and assess whether the amounts and timings are reasonable:11.2.1 Pension contributions11.2.2 Staff we
11、lfare 11.2.3 Labour protection11.2.4 Employee services provided by the enterprise11.2.5 Any other amounts required to be paid in relation to employees11.3 Does the projections separate payments for all active staff, from payments to or for the benefit of all “other” employees (inactive, retired, lai
12、d off etc). We should try and separate the payments required relating to active and inactive employees12 Contingencies:12.1 Does the budget include a “reasonable” amount for contingent or unanticipated payments;12.2 Are any additional costs required as a result of restructuring initiatives, i.e. env
13、ironmental, training, professional advisers etc.Balance sheet:Opening position:13 Is opening balance sheet position correct:13.1 Based on latest financial statements;13.2 Business review adjustments already included;13.3 Other adjustments required, identified during the further work13.4 Note for wor
14、king capital assets and liabilities it is critical to have opening balances correct(note the Consultants should ensure all of the adjustments proposed have been agreed by the management for the purposes of preparing the financial projections)Cash / overdraft:14 Identify main operating bank accounts
15、of the Enterprise;14.1 Is this overdraft or in funds;14.2 Are there any restrictions on overdraft balances.Inventories:15 Does inventory level appear reasonable throughout the projection period;15.1 Does the projection take into consideration any net reduction due to recommendations proposed by cons
16、ultants;15.2 Have raw material and direct overhead cost increases / reductions been reflected.Accounts receivable / other receivables:16 Has a distinction been made between slow moving and normal accounts receivable;17 What timing is expected for collection of opening balances;18 Does increase / red
17、uction in the balance over the projection period look reasonable compared to revenues.(note as the timing of the collection of “old” debtors included within the opening balance may differ significantly from the average number of days payment takes going forward, a separate schedule should be prepare
18、d to show how much of the opening debtors balance is expected to be received in each period of the forecast)Other receivables:19 What other receipts has the business received in the past? Have all such items been considered in preparing the forecast, for example:19.1 Royalties19.2 Rent19.3 Dividends
19、19.4 Insurance claims19.5 Corporation tax refunds19.6 Loan repayments i.e. from related companies20 What items are included in other debtors in the most recent balance sheet? Are these items likely to be received during the period of the forecast? A separate schedule of the timing of these should al
20、so be prepared as noted in item 18 above).Fixed assets:21 Are any increases / reductions in fixed assets required / expected i.e.:21.1 Land21.2 Buildings21.3 Equipment21.4 Vehicles21.5 Other22 Have cash receipts / payments been incorporated;23 If asset sales are projected, has the “profit” on sale b
21、een accounted for24 Have appropriate depreciation rates for different groups been identifiedAccounts payable / other payables:25 Management should consider line by line the likely future payments to each of the main creditors on the creditors list. Has this approach been adopted and taken into accou
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