财政年度计划及预算指引

BusinessPlan&Budget(BPB)GuidelinesforFY20062006财政年度计划及预算指引TheIndustrySectionOfTheBusinessPlan(a)年度计划中的行业概述部分Whenwritingyourbusinessplan,theIndustrysectionisbestorganizedastwoparts:anoverviewoftheindustryandasummaryofyourbusiness'positionwithintheindustry.在编写你公司的年度计划时,在行业概述部分最好将之分为两大类:行业概况和你公司在行业内位置的概述.Beforewritingthissectionofthebusinessplan,usethesequestionstofocusyourresearch:在写年度计划时,请用以下问题来引导你的思路及准备工作:IndustryOverview行业概况Whatisthesizeofyourindustry?你所处的行业的规模?Whatsectorsdoesthisindustryinclude?这个行业包括多少产品部门?Whoarethemajorplayersinthisindustry?谁是这个行业的主要参与者?Whatarethemarketsandcustomersforthisindustry?这个行业的市场和顾客是什么?Whataretheindustry'sestimatedsalesthisyear?Lastyear?Theyearbefore?这个行业今年的预计销售如何?去年如何?前年如何?Whatnational/economictrendshaveaffectedthisindustryandhow?影响这个行业的国家/经济趋势是什么,它们是如何影响的?Whatnational/economictrendsmightaffectitinthefutureandhow?什么国家/经济趋势可能在未来影响它,如何影响?Whatisthelong-termoutlookforthisindustry?对这个行业的长期展望是什么?PositionInTheIndustry在这个行业的位置Whatproductsorserviceswillyourbusinessbeselling?你的公司将出售的产品或服务是什么?WhatisyourUniqueSellingProposition?(Whatisitaboutyourbusinessthatmakesituniqueandsetsitapartfromcompetitors?)你公司独特的销售见解是什么?(你公司如何保持独特从而与其他竞争者区分开来?)Whatarethebarrierstoentryinyourindustry?什么是你所处行业的进入障碍?Howwillyouovercomethesebarriers?你将如何克服这些障碍?Whoareyourcompetitors?谁是你的竞争对手?Whatisthemarketshareofyourcompetitors?你的竞争对手的市场分额是多少?Whatisyourbusiness'competitiveadvantage(i.e.yourmarketnicheorestimatedmarketshare)?你公司的竞争优势是什么?(如你潜在的特定市场或预计的市场分额)?Whatisyourtargetmarket?你的目标市场是什么?Howareyouprotectingyourproductorprocess(i.e.patents,copyrights,trademarks,franchiserightsthatyoueitherholdorplantoacquire)?你如何保护你的产品或工序(如专利,版权,商标,你有或计划获得的特许经营权).TheCompetitiveAnalysisSectionOfTheBusinessPlan(b)年度计划中的竞争分析部分AnalyzingTheCompetition分析竞争Thecompetitiveanalysissectionofthebusinessplanisnotjustalistofinformationaboutyourcompetitors.It'stheanalysisoftheinformationthat'simportant.年度计划中的竞争分析部分不仅仅是一张关于你竞争对手的信息列表,而是对信息的分析才是最重要的.Studytheinformationyou'vegatheredabouteachofyourcompetitorsandaskyourselfthisprimaryquestion:研究你搜集到的每个竞争对手的信息并自问以下几个基础问题:Howareyougoingtocompetewiththatcompany?你准备如何与之竞争?Formanysmallbusinesses,thekeytocompetingsuccessfullyistoidentifyamarketnichewheretheycancaptureaspecifictargetmarketwhoseneedsarenotbeingmet.对许多小公司而言,竞争成功的关键是他们能够发掘潜在的特定市场,从而获取一个需求未得到满足的特定目标市场Isthereaparticularsegmentofthemarketthatyourcompetitionhasoverlooked?是否有你的竞争对手忽视的特定市场?Isthereaservicethatcustomersorclientswantthatyourcompetitordoesnotsupply?是否有你的客户或顾客所需要的,而你的竞争对手没有提供的服务?Thegoalofyourcompetitiveanalysisistoidentifyandexpanduponyourcompetitiveadvantage-thebenefitsthatyourproposedbusinesscanofferthecustomerorclientthatyourcompetitorscan'torwon'tsupply.你的竞争分析的目的是为了认识和扩大你的竞争优势-你将因能够提供给客户或顾客你的竞争对手所不能提供的业务而获利.WritingTheCompetitiveAnalysisSection竞争分析的准备工作Whenyou'rewritingthebusinessplan,you'llwritethecompetitiveanalysissectionintheformofseveralparagraphs.当你写年度计划时,以几个段落的形式来写竞争分析部分.Youmaywishtogiveeachparagraphaseparateheading.你会对每一个段落给予一个独立的标题.Thefirstparagraphwilloutlinethecompetitiveenvironment,tellingyourmanagementwhoyourproposedbusiness'competitorsare,howmuchofthemarkettheycontrol,andanyotherrelevantdetailsaboutthecompetition.第一段通常略述竞争环境,告诉管理层谁是你的竞争对手,他们控制了市场的多少分额和其他与竞争有关的细节.Thesecondandfollowingparagraphswilldetailyourcompetitiveadvantage,explainingwhyandhowyourcompanywillbeabletocompetewiththesecompetitorsandestablishyourselfasasuccessfulbusiness.第二和接下来的几个段落,你将详细说明你的竞争优势,说明你的公司为何及如何与这些竞争对手竞争并建立一个成功的企业.Remember;youdon'thavetogointoexhaustivedetailhere,butyoudoneedtopersuadethemanagementofyourbusinessplanthatyouareknowledgeableaboutthecompetitionandthatyouhaveaclear,definitiveplanthatwillenableyournewbusinesstosuccessfullycompete.谨记,你不必长篇大论的叙述,但你需要说服你的管理层,你对竞争环境的了解,同时你也有一个明确的市场计划以使你的新业务在竞争中胜利.(c)TheMarketingPlanSectionOfTheBusinessPlan(C)年度计划的市场计划部分Whenwritingthebusinessplan,theMarketingPlansectionexplainshowyou'regoingtogetyourcustomerstobuyyourproductsand/orservices.Themarketingplan,then,willincludesectionsdetailingyour:写年度计划时,市场计划部分说明你将如何使你的客户购买你的产品和/或服务.因而,市场计划包括以下细节:Productsand/orServicesandyourUniqueSellingProposition产品和/或服务和你独特的销售见解PricingStrategy价格策略Sales/DistributionPlan销售/分销计划AdvertisingandPromotionsPlan广告和促销计划Theeasiestwaytodevelopyourmarketingplanistoworkthrougheachofthesesections.最容易的准备方法就是涵盖以上各点.Productsand/orServices产品和/或服务Thispartofthemarketingplanfocusesontheuniquenessofyourproductorservice,andhowthecustomerwillbenefitfromusingtheproductsorservicesyou'reoffering.Usethesequestionstowriteaparagraphsummarizingtheseaspectsforyourmarketingplan:这部分的市场计划着重在你的产品或服务的独特性,及顾客将如何在使用了你提供的产品或服务时受益.用以下问题来写一段概括你的市场计划:Whatarethefeaturesofyourproductorservice?你的产品或服务的特色什么?Describethephysicalattributesofyourproductorservice,andanyotherrelevantfeatures,suchaswhatitdoes,orhowyourproductorservicediffersfromcompetitiveproductsorservices.描述你的产品或服务最直观的特性和其他相关特性,例如:其如何使用,及你的产品或服务与竞争者的区别在那里.Howwillyourproductorservicebenefitthecustomer?你的产品或服务如何使顾客受益?Rememberthatbenefitscanbeintangibleaswellastangible;brainstormasmanybenefitsaspossibletobeginwith,andthenchoosetoemphasizethebenefitsthatyourtargetedcustomerswillmostappreciateinyourmarketingplan.好处可以是无形的也可以是有形的,可以通过头脑风暴来集思广益收集可能有的好处,然后将重点放在你的目标顾客对你最为欣赏的好处.Whatisitthatsetsyourproductorserviceapartfromalltherest?

Inotherwords,whatisyourUniqueSellingProposition,themessageyouwantyourcustomerstoreceiveaboutyourproductorservicethatistheheartofyourmarketingplan?Themarketingplanisallaboutcommunicatingthiscentralmessagetoyourcustomers.什么使你的产品或服务与其他的区分开来?换而言之,什么是你独特销售见解,你的市场计划的核心应是你要传递给顾客有关你的产品或服务的信息?市场计划就是关于传达给你的顾客这个中心信息.PricingStrategy价格策略Thepricingstrategyportionofthemarketingplaninvolvesdetermininghowyouwillpriceyourproductorservice;thepriceyouchargehastobecompetitivebutstillallowyoutomakeareasonableprofit.市场计划的价格策略是有关你如何定价你的产品或服务,你定的价格应是具竞争力的同时能带给你合理的利润.Thekeywordhereis"reasonable";youcanchargeanypriceyouwantto,butforeveryproductorservicethere'salimittohowmuchtheconsumeriswillingtopay.这里的关键词就是”合理”,你可以定任何想定的价格,但是你的顾客对每样产品或服务所愿付出的价格是有一定的限度.Yourpricingstrategyneedstotakethisconsumerthresholdintoaccount.你的价格策略需要考虑到顾客的承受极限.Themostcommonquestionpeoplehaveaboutthepricingstrategysectionofthemarketingplanis,"Howdoyouknowwhatpricetocharge?"人们对市场计划的定价策略部分所持的共有的问题是“你如何知道定何种价格？”Basicallyyousetyourpricingthroughaprocessofcalculatingyourcosts,estimatingthebenefitstoconsumers,andcomparingyourproducts,services,andpricestoothersthataresimilar.基本上,你通过计算你的成本,估计对顾客的效益,与其他相似的产品,服务和价格的比较来制定价格.Setyourpricingbyexamininghowmuchitcostyoutoproducetheproductorserviceandaddingafairpriceforthebenefitsthatthecustomerwillenjoy.Examiningwhatothersarechargingforsimilarproductsorserviceswillguideyouwhenyou'refiguringoutwhata"fair"priceforsuchbenefitswouldbe.YoumayfinditusefultoconductaBreakevenAnalysis.你需了解相关产品或服务的成本,再加上合理的利润后来定价.参考其他公司为相似产品或服务的定价使你能了解有利润的合理价格是多少.你会发现制作无亏损分析很有用。Thepricingstrategyyououtlineinyourmarketingplanwillanswerthefollowingquestions:你概述的市场计划中的价格策略将回答以下问题:Whatisthecostofyourproductorservice?Makesureyouincludeallyourfixedandvariablecostwhenyou'recalculatingthis;thecostoflabourandmaterialsareobvious,butyoumayalsoneedtoincludefreightcosts,administrativecosts,and/orsellingcosts,forexample.你的产品或服务的成本是多少?你确定在计算时包含了所有固定和可变成本了吗;劳动和材料成本是很明显的,但是你也需要包括如运输成本,行政成本和/或销售成本.Howdoesthepricingofyourproductorservicecomparetothemarketpriceofsimilarproductsorservices?你的产品或服务的定价如何与相似产品或服务的市场价格竞争?Explainhowthepricingofyourproductorserviceiscompetitive.Forinstance,ifthepriceyouplantochargeislower,whyareyouabletodothis?Ifit'shigher,whywouldyourcustomerbewillingtopaymore?Thisiswherethe"strategy"partofthepricingstrategycomesintoplay;willyourbusinessbemorecompetitiveifyouchargemore,less,orthesameasyourcompetitorsandwhy?说明你的产品或服务的价格是如何具有竞争力.例如,如果你计划定的价格偏低,为什么你会这么做?如果偏高,为什么你的顾客愿意支付更多的钱?这就是价格策略的“策略”部分开始运作,是否你的公司的竞争力会随着你定价的高低或和竞争者一样而提高呢,为什么?WhatkindofROI(ReturnOnInvestment)areyouexpectingwiththispricingstrategy,andwithinwhattimeframe?你期待以此价格策略得到何种投资回报,在何时间范围内?SalesandDistributionPlan销售和分销计划Remember,theprimarygoalofthemarketingplanistogetpeopletobuyyourproductsorservices.TheSalesandDistributionpartofthemarketingplandetailshowthisisgoingtohappen.谨记,市场计划的首要目标就是让人们购买你的产品或服务.市场计划的销售和分销部分详述这如何发生.TraditionallytherearethreepartstotheSalesandDistributionsectionofthemarketingplan,althoughallthreepartsmaynotapplytoyourbusiness.传统上,市场计划的销售和分销部分有三个部分,尽管所有这三个部分也许都对你的公司不适用.Outlinethedistributionmethodstobeused.1)概述所将使用的分销方式Howisyourproductorservicegoingtogettothecustomer?Forinstance,willyoudistributeyourproductorservicethroughaWebsite,throughthemail,throughsalesrepresentatives,orthroughretail?你的产品或服务准备如何接触顾客?例如,你是否将你的产品或服务通过网站,邮件,销售代表或零售来分销?Whatdistributionchannelisgoingtobeused?何种分销渠道将被使用?Inadirectdistributionchannel,theproductorservicegoesdirectlyfromthemanufacturertotheconsumer.直接的分销渠道使产品或服务由厂商直接提供给顾客.Inaonestagedistributionchannelitgoesfrommanufacturertoretailertoconsumer.Thetraditionaldistributionchannelisfrommanufacturertowholesalertoretailertoconsumer.Outlineallthedifferentcompanies,peopleand/ortechnologiesthatwillbeinvolvedintheprocessofgettingyourproductorservicetoyourcustomer.单级分销渠道是由厂商到零售商再到顾客.传统的分销渠道是由厂商到批发商到零售商再到顾客.简述从你的产品或服务到顾客过程中的所有不同公司,人和/或技术.Whatarethecostsassociatedwithdistribution?与分销相联系的成本是什么?Whatarethedeliveryterms?交货期限如何?Howwillthedistributionmethodsaffectproductiontimeframesordelivery?(Howlongwillittaketogetyourproductorservicetoyourcustomer?)分销方式将如何影响生产期限或交货?(你的产品或服务多长时间能交到顾客手中?)Ifyourbusinessinvolvessellingaproduct,youshouldalsoincludeinformationaboutinventorylevelsandpackaginginthispartofyourmarketingplan.Forinstance:如果你的公司需要销售产品,你应该也要了解你市场计划中这部分的存货量和包装的信息.例如:Howareyourproductstobepackagedforshippingandfordisplay?你的产品如何在装运和陈列时包装?Doesthepackagingmeetallregulatoryrequirements(suchaslabelling)?包装是否符合所有政府部门的要求(如标签)?Isthepackagingappropriatelycoded,priced,andcomplementarytotheproduct?包装是否很好的编码,定价,与产品互补?Whatminimuminventorylevelsmustbemaintainedtoensurethatthereisnolossofsalesduetoproblemssuchaslateshipmentsandbackorders?必须维持多少最小库存量以确保销售没有因为前批装船货物和延期交货等问题而遭受损失Outlinethetransactionprocessbetweenyourbusinessandyourcustomers.2)概述你公司与顾客间的交易过程Whatsystemwillbeusedforprocessingorders,shipping,andbilling?使用何种定货,装运和记帐系统?Whatmethodsofpaymentwillcustomersbeabletouse?顾客会使用何种付款方式?Whatcredittermswillcustomersbeoffered?Ifyouwillofferdiscountsforearlypaymentorimposepenaltiesforlatepayment,theyshouldbementionedinthispartofyourmarketingplan.顾客会被提供何种信贷条件?如果你会对早日付款提供折扣,对延期付款施以罚款,应该在你的这部分的市场计划中提及.Whatisyourreturnpolicy?你的退货政策是什么?Whatwarrantieswillthecustomerbeoffered?Describetheseoranyotherserviceguarantees.顾客会得到何种担保条款?描述此或其他服务承诺.Whatafter-salesupportwillyouoffercustomersandwhatwillyoucharge(ifanything)forthissupport?你会否提供给顾客售后服务和你会如何对该售后服务收费(如有的话)?Isthereasystemforcustomerfeedbacksocustomersatisfaction(orthelackofit)canbetrackedandaddressed?是否有顾客意见反馈系统以使顾客满意度(或不满意)能得到追踪和反映?Ifit'sapplicabletoyourbusiness,outlineyoursalesstrategy.3)如果适用于你公司,概述你的销售策略.Whattypesofsalespeoplewillbeinvolved(commissionedsalespeople,productdemonstrators,telephonesolicitors,etc.)?需要包括何种类型的销售员（佣金制销售员，产品操作示范员，电话游说者等）？Describeyourexpectationsofthesesalespeopleandhowsaleseffectivenesswillbemeasured.描述你对这些销售员的期望值和如何衡量销售业绩。Willasalestrainingprogrambeoffered?Ifso,describeitinthissectionofthemarketingplan.是否提供销售培训计划？如果是，在这部分的市场计划中进行描述。Describetheincentivessalespeoplewillbeofferedtoencouragetheirachievements(suchasgettingnewaccounts,themostorders,etc.).描述销售员的奖励制度及如何激励销售员的业绩（如:获得新的客户，争取到最多的定单等）AdvertisingAndPromotionPlan广告和促销计划EssentiallytheAdvertisingandPromotionsectionofthemarketingplandescribeshowyou'regoingtodeliveryourUniqueSellingPropositiontoyourprospectivecustomers.Whilethereareliterallythousandsofdifferentpromotionavenuesavailabletoyou,whatdistinguishesasuccessfulAdvertisingandPromotionPlanfromanunsuccessfuloneisfocus-andthat'swhatyourUniqueSellingPropositionprovides市场计划的广告和促销部分基本上是描述你如何传达独特的销售见解给未来的顾客。你可以用成千上万不同的促销方式，而如何区别成功的和不成功的广告和促销计划是在于你如何的集中力量-这就是你独特的销售见解所需要提供的。Sothinkfirstofthemessagethatyouwanttosendtoyourtargetedaudience.Thenlookatthesepromotionpossibilitiesanddecidewhichtoemphasizeinyourmarketingplan:你首先想一下你想要传达给你的目标观众的信息。然后考虑这些促销可能性并决定你的市场计划着重在哪里。Advertising-Thebestapproachtoadvertisingistothinkofitintermsofmediaandwhichmediawillbemosteffectiveinreachingyourtargetmarket.Thenyoucanmakedecisionsabouthowmuchofyourannualadvertisingbudgetyou'regoingtospendoneachmedium.广告–最佳广告方式以媒体来思考何种媒体对接近你的目标市场最有效。然后你可以决定你用在每家媒体上的年度广告预算。Whatpercentageofyourannualadvertisingbudgetwillyouinvestineachofthefollowing:你投入到以下媒介的年度广告预算的百分比是多少：theInternet因特网television电视radio广播newspapers报纸magazines杂志telephonebooks/directories电视书籍/目录billboards广告牌bench/bus/subwayads椅子/公共汽车/地铁广告directmail传单cooperativeadvertisingwithwholesalers,retailersorotherbusinesses?与批发商，零售商和其他公司的共同付费广告？Includenotonlythecostoftheadvertisingbutyourprojectionsabouthowmuchbusinesstheadvertisingwillbringin.不仅包括广告成本，还有你对广告能带来多少生意及效益的预计。SalesPromotion-Ifit'sappropriatetoyourbusiness,youmaywanttoincorporatesalespromotionactivitiesintoyouradvertisingandpromotionplan,suchas:促销：-如果合适,在你的广告和促销计划中加入以下促销手段:offeringfreesamples提供免费样品coupons优待券pointofpurchasedisplays销售点陈列productdemonstrations产品示范MarketingMaterials-Everybusinesswillincludesomeoftheseintheirpromotionplans.Themostcommonmarketingmaterialisthebusinesscard,butbrochures,pamphletsandservicesheetsarealsocommon.销售工具–每家公司要在促销计划中包含这中间的一些。最普通的销售工具就是名片，而公司介绍手册,产品宣传小册子，服务卡也很普通。Publicity-Anotheravenueofpromotionthateverybusinessshoulduse.Describehowyouplantogeneratepublicity.Whilepressreleasesspringtomind,that'sonlyonewaytogetpeoplespreadingthewordaboutyourbusiness.Consider:宣传–另一种企业需要使用的促销方式。描述你准备如何展开宣传，突然想起新闻稿时，它是唯一让人们对你的公司口耳相传的办法。请考虑：productlaunches产品发布specialevents,includingcommunityinvolvement特别活动，包括社区的参与writingarticles书面文章gettingandusingtestimonials获得和使用证书YourBusiness'WebSite-IfyourbusinesshasorwillhaveaWebsite,describehowyourWebsitefitsintoyouradvertisingandpromotionplan.你的公司网站–如果你公司已经有或即将有一个网站，描述你的网站如何符合你的广告和促销计划相。(d)TheHumanResourcesNeedsOfTheBusinessPlan(d)业务计划的人力资源需求Beginwiththebottomlineandendinmind,describeyourhumanresourcesneedsspecifically.开始于底线，结束于内心，描述你指定的人力资源需求。Outlinetheinternalmanagementteamwithclearrolesandresponsibilitiesandprofileyourmanagementteam’sskills.Explainhoweachkeymanagementteammemberswillcontributetothesuccessofthebusiness.Youmaywishtopresentthisasanorganizationchart.以明确的角色和职责来概述内部管理团队并剖析你的管理团队的技巧。说明管理团队每个关键成员将如何为公司的成功做出贡献。你可能想以组织图的形式来演示。Outlineyouremployeerequirementsinthissectionofyourbusinessplan,includingadescriptionofthespecificskillsandcompetencyforeachoftheemployeesworkingatdifferentprocesses.概述在你业务计划的这部分中对员工的要求，包括对不同工序中工作的每个员工指定技巧和能力。Calculateyourlabourcosts.Determinehowmuchsalaryeachemployeewillreceive,andtotalthecostofsalaryforallyouremployees.Addtothisthecostofanyotheremployeebenefits,suchascompanysponsoredmedicalanddentalplanstocalculateyourtotallabourcost.Makesureyourtotallabourcostdonotexceedthebenchmarkindicators.(e.g.labourcost/kg)计算劳动成本。决定每个员工将得到多少工资和对所有员工的工资总成本。将这部分成本加到员工福利中，如把公司提供的医疗和牙科计划算入总劳动成本。确保你的总劳动成本没有超过基准指标（如劳动成本/公斤）Youalsoneedtodescribehowyou'regoingtofindthestaffyouneed.Yourdescriptionofstaffrecruitmentshouldalsoexplainwhetherornotsufficientlocallabourisavailable,andhowyou'regoingtorecruitstaffifyouneedtoemployforeignworkers.你也需要描述如何了解员工的需要。在员工招募时也要说明是否有足够的本地劳动力，需要招募外籍员工时如何来招聘。Finally,whenyou'rewritingaboutstafftraininginyourbusinessplan,you'llwanttoincludeasmanyspecificsaspossible.Whatspecifictrainingwillyourstaffundergo?Whatongoingtrainingopportunitieswillyouprovideforyouremployees?最后，在你的业务计划中写出尽可能多的员工培训的细节。你的员工能得到何种指定培训？你会提供给员工多少培训机会？(e)MISPlan(e)信息管理计划YouarerequiredtogiveabriefdescriptionofcurrentMISsystem,proposedupgrade(ifnecessary)–hardware,softwareandestimatecostofupgrading.描述现有的信息管理系统,建议升级的硬件及软件(如需要)及相关的费用(f)KeyQPPImprovementActivitiesandPlan(f)主要的QPP项目及计划TheGMalsoneedstoprovideanoutlineofyourkeyQPPimprovementareasandthepotentialsavingfromtheQATteamsforFY2006.总经理需提供2006年度主要的QPP项目及相关的节约.Yourimproveareasmayincludethefollowingkeytopics:-你需改进的地方主要为以下几点:Revenuegrowth销售额的增长Quality&Productivitygrowth品质及生产效益的增长Workingenvironment,safetyandhealth工作环境,安全及职工健康Keyworkersskillsandcompetencies主要的技能及能力YourpresentationshouldalsoincludeaQPPMilestoneChartandthesystematicmethodologyonhowtoimprovementandevaluationthekeyprocessesinordertoimproveyourproductandservicesqualityandtosustainyourbusinessgrowth.你的演示需包含:QPP主要里程碑图表,对产品及服务的质量不断改进及衡量以达到持续业务增长的系统办法的介绍.(g)TheFinancialPlanSectionOfTheBusinessPlan(g)年度计划的财务计划部分Basically,thefinancialplansectionofthebusinessplanconsistsofthreefinancialstatements,theincomestatement,thecashflowprojectionandthebalancesheetandabriefexplanation/analysisofthesestatements.基本上，年度财务计划包括三个财务报表，利润表，现金流量表和资产负债表，以及对这三个报表的简单解释/分析。(1)TheIncomeStatement(1)利润表TheIncomeStatementisoneofthethreefinancialstatementsthatyouneedtoincludeintheFinancialPlansectionofthebusinessplan.利润表是你年度计划的财务部分中所要包括的三个报表之一。TheIncomeStatementshowsyourRevenues,Expenses,andProfitforaparticularperiod.It'sasnapshotofyourbusinessthatshowswhetherornotyourbusinessisprofitableatthatpointintime;Revenue-Expenses=Profit/Loss.利润表将显示你在特定时间内的收入，费用和利润。它能迅速显示您的业务在那个时间点是否盈利。收入-费用=利润/亏损TheBalanceSheet(2)资产负债表NOTE:IFYEAR-TO-DATESEPTEMBER2005BALANCESHEETISNOTAVAILABLE,PLEASEPRESENTINFORMATIONBASEDONYEAR-TO-DATEAUGUST2005.注:如截止到2005年9月的资产负债表还未能拿到,请用截止到2005年8月的数据.TheBalanceSheetpresentsapictureofyourbusiness'networthataparticularpointintime.Itsummarizesallthefinancialdataaboutyourbusiness,breakingthatdatainto3categories;assets,liabilities,andequity.资产负债表显示你的业务在某个时间点上的资本净值。它从三个范围总结了关于你业务所有的财务数据，即资产，负债和权益。(3)TheCashFlowProjection现金流量表NOTE:IFYEAR-TO-DATESEPTEMBER2005BALANCESHEETISNOTAVAILABLE,PLEASEPRESENTINFORMATIONBASEDONYEAR-TO-DATEAUGUST2005.注:如截止到2005年9月的现金流量表还未能拿到,请用截止到2005年8月的数据.TheCashFlowProjectionshowshowcashisexpectedtoflowinandoutofyourbusiness.It'sanimportanttoolforcashflowmanagement,lettingyouknowwhenyourexpendituresaretoohighorwhenyoumightwanttoarrangeshortterminvestmentstodealwithacashflowsurplus.现金流量表将显示资金是应该如何流入及流出你的公司。它是现金管理的重要工具，让你知道什么时候你的费用太高了，或者什么时候你有资金流量剩余，可以安排短期投资。Aspartofyourbusinessplan,aCashFlowProjectionwillgiveyouamuchbetterideaofhowmuchcapitalinvestmentyourbusinessideaneeds.YouwillwanttoshowCashFlowProjectionsforeachmonthoveraoneyearperiodaspartoftheFinancialPlanportionofyourbusinessplan.作为您业务计划的一部分，现金流的预测可以给您提供更好的方案，让您知道您的业务规划需要多少的资金投资。您需要在一年以上的基础上按照月份显示您的现金流计划，它是您业务规划之财务计划方面的一部分。TherearethreepartstotheCashFlowProjection.ThefirstpartdetailsyourCashRevenues.Enteryourestimatedsalesfiguresforeachmonth.RememberthattheseareCashRevenues;youwillonlyenterthesalesthatarecollectibleincashduringthespecificmonthyouaredealingwith.现金流转计划分三部分。第一部分详细列出你的现金收入。输入你预计的每月销售数据。记住，这些是现金收入，你仅需输入处理的指定月份的销售数据，它们是现金可收账款。ThesecondpartisyourCashDisbursements.Takethevariousexpensecategoriesfromyourledgerandlistthecashexpendituresyouactuallyexpecttopaythatmonthforeachmonth.现金流转计划的第二部分是你的现金支出。从你的分类账中取出不同的费用种类，然后将您实际预计每月的当月现金支出一一列出。ThethirdpartoftheCashFlowProjectionistheReconciliationofCashRevenuestoCashDisbursements.Astheword"reconciliation"suggests,thissectionstartswithanopeningbalancewhichisthecarryoverfromthepreviousmonth'soperations.Thecurrentmonth'sRevenuesareaddedtothisbalance;thecurrentmonth'sDisbursementsaresubtracted,andtheadjustedcashflowbalance