职称:注冊(cè)會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,審計(jì)師,稅務(wù)師
(1)明年預(yù)計(jì)經(jīng)營(yíng)性資產(chǎn)增加額=(700+2000+4000)×25%=1675(萬(wàn)元)
(2)明年預(yù)計(jì)經(jīng)營(yíng)性負(fù)債增加額=1950×25%=487.5(萬(wàn)元)
(3)銷售凈利率=800×(1-25%)/8000×100%=7.5%
明年預(yù)計(jì)凈利潤(rùn)=8000×(1+25%)×7.5%=750(萬(wàn)元)
明年預(yù)計(jì)留存收益增加額=750×(1-60%)=300(萬(wàn)元)
(4)明年預(yù)計(jì)外部資金需求量=1675-487.5-300=887.5(萬(wàn)元)