Intro to Business – Accounting Homework:
商业入门 - 会计作业：

Part 1: Income Statement / Balance Sheet
第 1 部分：损益表 / 资产负债表

Questions (answers to be submitted IN EXCEL):
问题（答案以 EXCEL 格式提交）：

Create
创造

an Income Statement for the first month of operation
运营第一个月的收入表

a Balance Sheet (one month after the start of her business)
资产负债表（业务开始后一个月）

using the Information provided below.
使用下面提供的信息。

Some notes:
一些说明：

All work should be done in Excel
所有工作都应在 Excel 中完成

You should distinguish between what would belong on the Income Statement versus the Balance Sheet, and only include the item on the appropriate Financial Statement(s)
您应该区分损益表和资产负债表上的内容，并且只在相应的财务报表中包含该项目

Perform any necessary calculations on a separate tab of the Excel workbook
在 Excel 工作簿的单独选项卡上执行任何必要的计算

Correctly label all categories
正确标记所有类别

Format both Financial Statements appropriately (bolding titles, doing math – addition and subtraction – within the workbook, and not outside, for things like totals and subtotals, etc.)
适当地格式化财务报表 （加粗标题，在工作簿内进行数学运算 - 加法和减法，而不是在工作簿外，对于总计和小计等内容）

For your Balance Sheet, think about what entry needs to be variable (determined by you) in order for the formula to be satisfied, “Assets = Liabilities + Stockholders’ Equity”
对于您的资产负债表，请考虑哪些条目需要是可变的（由您决定）才能满足公式，“资产 = 负债 + 股东权益”

Information:
信息：

Callie, a student at NENU, decided to start a business selling boba teas. She sets up a storefront and these are the following things she does. (Keep in mind that these have been intentionally mixed up, so you have to correctly categorize them.)
Callie 是 NENU 的学生，她决定开始销售波霸茶。 她开设了一家店面，以下是她所做的工作。 （请记住，这些是故意混淆的，因此您必须 正确分类它们。

She decides to sell Vanilla, Chocolate, and Strawberry boba teas for the following prices: Vanilla ¥15, Chocolate ¥20, Strawberry ¥20
她决定以以下价格出售香草、巧克力和草莓波霸茶：香草 ¥15、巧克力 ¥20、草莓 ¥20

She spends ¥1,500 for a sign for the outside of the store, "NENU Boba Teas". She also spends ¥10,000 on furniture for the store, a cash register, a computer. She also buys a large boba tea-making machine for ¥30,000. All this equipment is expected to last for many years, and *you can assume that she will NOT include any of these expenses in this month's Income Statement*.
她花了 1,500 日元在店外买了一个招牌“NENU Boba Teas”。她还花了 10,000 日元购买商店的家具、收银机、电脑。她还花了 30,000 日元买了一台大型波霸泡茶机。所有这些设备预计将持续多年，*您可以假设她不会在本月的损益表中包括这些费用中的任何一项*。

Some of Callie's customers are neighboring businesses who she reached out to initially about her plans, and who want to help her out. Callie assured them that they could pay for the teas they ordered within a few months, and didn't have to pay right away. They bought a total of ¥6,500 of boba teas in that first month, but have not yet paid for them.
Callie 的一些客户是邻近的企业，她最初就她的计划联系了这些企业，并希望帮助她。Callie 向他们保证，他们可以在几个月内支付订购的茶叶的费用，而不必立即付款。他们在第一个月总共购买了 6,500 日元的波霸茶，但还没有付款。

She sells 550 Vanilla, 450 Chocolate, and 400 Strawberry boba teas in the first month.
她在第一个月就卖出了 550 份香草茶、450 份巧克力茶和 400 份草莓波霸茶。

Of all her materials cost, Callie was able to defer (definition: not pay now, but agree to pay later) ¥8,000 worth of her expenses. She knows that she will have to pay for this within 3 months.
在她的所有材料费用中，Callie 能够推迟（定义：现在不付款，但同意以后付款）价值 8,000 日元的费用。她知道她必须在 3 个月内支付这笔费用。

She hires one employee (named "Bill") for her store and pays him ¥20 per hour, 8 hours per day, 6 days a week (she takes Sunday off). For this first month the store is open 4 weeks plus 2 more days.
她为她的商店雇佣了一名员工（名叫“Bill”），每周 6 天，每天 8 小时，每小时 20 日元（她周日休息）。第一个月，商店营业 4 周加 2 天。

Costs of what went into the drinks (that were SOLD) are: ¥7,000 for the bobas and tea, ¥2,000 for the chocolate syrup, ¥1,000 for the Vanilla flavoring, ¥1,000 for the Strawberry flavoring, and ¥1,000 for cups and straws.
饮料（售出的）成本为：波巴斯和茶 7,000 日元，巧克力糖浆 2,000 日元，香草调味 1,000 日元，草莓调味 1,000 日元，杯子和吸管 1,000 日元。

Callie's Federal, State, and Local Taxes all come out to an effective tax rate of 15%.
Callie 的联邦税、州税和地方税的有效税率均为 15%。

Left over materials she has from her initial purchases are: ¥12,000 worth of bobas and tea, ¥4,000 worth of chocolate syrup, ¥5,000 worth of Vanilla flavoring, ¥500 worth of Strawberry flavoring, and ¥4,000 worth of cups and straws.
她最初购买时剩下的材料是：价值 12,000 日元的波巴斯和茶、价值 4,000 日元的巧克力糖浆、价值 5,000 日元的香草调味料、价值 500 日元的草莓调味料和价值 4,000 日元的杯子和吸管。

The storefront that she rents charges ¥14,000 for rent per month. However, after paying for the first month, she accepts a deal from her landlord to pay for 1 year of rent for a discounted total price of ¥110,000. (This is "pre-paid rent" - think about what this represents and which financial statement it would go under!)
她租的店面每月租金为 14,000 日元。然而，在支付了第一个月的费用后，她接受了房东的协议，以 110,000 日元的折扣总价支付 1 年的房租。（这是“预付租金”——想想这代表什么以及它会归入哪个财务报表！

At the beginning of her business, Callie borrowed funds from the bank: ¥200,000 with an interest rate of 12% per year (paid monthly) for 5 years. She has agreed to pay off ¥40,000 of principal on this loan at the end of each year.
在创业之初，Callie 从银行借了资金：200,000 日元，利率为每年 12%（按月支付），为期 5 年。她已同意在每年年底偿还这笔贷款的 40,000 日元本金。

Callie initially invested ¥30,000 of her own money into the business.
Callie 最初将自己的钱投资了 30,000 日元。

Part 1, Continued:
第 1 部分，续：

Using the Financial Statements you created above, calculate the following Financial Ratios (covered during Week 16):
使用 您在上面创建的财务报表，c计算出以下财务比率（在第 16 周涵盖）：

Gross Profit Margin
毛利率

Operating Profit Margin
营业利润率

Net Profit Margin
净利润率

Markup Percentage
加价百分比

Return on Equity (for 1 month)
股本回报率（1 个月）

Return on Assets
资产回报率

Debt-to-equity Ratio
债务权益比率

Current Ratio
流动比率

Quick Ratio
速动比率

Asset Turnover (just use current assets)
资产周转率（仅使用流动资产）

Part 2 (SEPARATE exercise, does not rely on Part 1 – except for original Bank Loan):
第 2 部分（单独行使，不依赖于第 1 部分 - 原始银行贷款除外）：

Five years later, Callie is working on creating her Cash Flow Statement for the past year, using the Direct Method¹. Please create for her a Cash Flow Statement (correctly labeled, appropriately formatted, and within Excel) based on the statements below. (Keep in mind they have been mixed up intentionally so you have to categorize them correctly):
五年后，Callie 正在努力使用 Direct 方法 1 创建她过去一年的现金流量表。请根据以下报表为她创建 现金流量表（正确标记、适当格式并在 Excel 中）。 （请记住，它们是故意混淆的，因此您必须正确分类它们）：

Statements, during the past year:
过去一年的声明：

After the FIRST year of business Callie's parents, who had saved money for retirement but wanted to help Callie, invested ¥90,000 of their own money into her business. Unfortunately, this past year they had some unexpected health problems and incurred expensive medical bills. To help them out, Callie offered to buy back ¥60,000 of their stock, and they accepted this proposal. Callie had also paid herself and her parents (the only "owners" of the business) Dividends of ¥15,000 during the past year.
创业第一年后，Callie 的父母为退休存了钱，但想帮助 Callie，他们自己投资了 90,000 日元到她的生意中。不幸的是，在过去的一年里，他们遇到了一些意想不到的健康问题，并产生了昂贵的医疗费用。为了帮助他们，Callie 提出回购 60,000 日元的股票，他们接受了这个提议。在过去的一年里，Callie 还向自己和她的父母（企业的唯一“所有者”）支付了 15,000 日元的股息。

After her business almost suffered from a flooding disaster (a tenant living above her store left their water on by mistake), Callie decided it was time for her to buy insurance for her business, which she did by purchasing a 12-month contract costing her ¥27,000.
在她的生意几乎遭受洪水灾难后（住在她商店楼上的一位租户误开了水），Callie 决定是时候为她的生意购买保险了，她购买了一份为期 12 个月的合同，花费了她 27,000 日元。

Callie had receipts from selling Boba Teams of ¥482,000. However, ¥61,000 of this was purchased on credit.
Callie 出售 Boba Teams 的收据为 482,000 日元。但是，其中 61,000 日元是通过赊购购买的。

The summer months and good foot traffic convinced Callie to purchase an outdoor awning (covering) as well as some outdoor seats. These cost her ¥42,000.
夏季的几个月和良好的人流量说服 Callie 购买了户外遮阳篷（覆盖物）以及一些户外座椅。这些花费了她 42,000 日元。

Callie paid taxes of ¥7,000 during the year.
Callie 在这一年缴纳了 7,000 日元的税款。

From the neighboring businesses that Callie always sells to on credit, she received ¥45,000 from the supermarkets who had purchased Boba Teas on credit.
从 Callie 总是赊销的邻近企业那里，她从赊购 Boba Teas 的超市那里收到了 45,000 日元。

Callie decided to sell her old Boba Team-making machine and upgrade to a new Deluxe model. She was able to sell the old one for ¥17,000, while the new one cost her ¥58,000.
Callie 决定卖掉她的旧 Boba Team 制造机器并升级到新的 Deluxe 型号。她能够以 17,000 日元的价格卖掉旧的，而新的则以 58,000 日元的价格出售。

A large Boba Tea business called "Boba King" has been very interested in purchasing Callie's business. After a couple years of resisting, Callie finally agreed to sell half of the business to Boba King for an amount of ¥180,000. However, the closing process for the agreement ends next year, so she won't see the money from the sale until then.
一家名为“Boba King”的大型 Boba Tea 企业对收购 Callie 的企业非常感兴趣。经过几年的抵抗，Callie 最终同意以 180,000 日元的价格将一半的业务出售给 Boba King。但是，该协议的成交过程将于明年结束，因此在那之前她不会看到销售的资金。

Bill has proven to be a reliable employee, and got a raise from previous years. In total he was paid ¥70,000 for the year. Callie had also begun to pay herself a salary of ¥80,000 per year.
Bill 已被证明是一名可靠的员工，并且比前几年获得了加薪。他当年总共获得了 70,000 日元的报酬。Callie 也开始给自己支付每年 80,000 日元的薪水。

A couple of years ago Callie had started a side-business of consulting for other Boba Team businesses that were just starting up. This business became burdensome as her own business became more popular, so she was happy when a larger consulting firm offered to buy this consulting business from her (including her list of clients, and marketing/training materials). They paid her ¥30,000 for this business.
几年前，Callie 开始了一项副业，为其他刚刚起步的 Boba Team 业务提供咨询。随着她自己的业务越来越受欢迎，这项业务变得繁重，因此当一家更大的咨询公司提出从她那里购买这项咨询业务（包括她的客户名单和营销/培训材料）时，她很高兴。他们为这项业务支付了 30,000 日元。

At the end of the past year Callie finally paid off the last installment of principal (¥30,000) and associated interest from her original bank loan. The banker was happy that her Boba Tea business was succeeding, and quickly agreed to a new 9% loan of ¥100,000 that Callie requested (she wanted to not borrow as much this time, so she could save on interest expense, and also because she found new equity investors for the business). Note: interest related to the old loan will be categorized as an Operating Activity.
去年年底，Callie 终于还清了她最初银行贷款的最后一期本金（30,000 日元）和相关利息。这位银行家很高兴她的 Boba Tea 业务取得成功，并很快同意了 Callie 要求的 9% 的 100,000 日元的新贷款（她这次不想借那么多，这样她就可以节省利息支出，也因为她为业务找到了新的股权投资者）。注意：与旧贷款相关的利息将被归类为经营活动。

Callie paid the year's rent upfront, as she has done for the past few years, now at a rate of ¥130,000 (the landlord increased the rent when he saw that the business was doing well - a bit unfair, Callie thinks!).
Callie 像过去几年一样预先支付了一年的租金，现在的租金是 130,000 日元（房东看到生意做得很好后提高了租金——Callie 认为这有点不公平！

Cash at the beginning of the period was ¥72,000.
期初的现金为 72,000 日元。

Callie spent ¥165,000 on ingredients of Boba Teams and the various Flavorings this past year. ¥48,000 of this was paid on credit ("deferred payment").
去年，Callie 在 Boba Teams 的原料和各种调味品上花费了 165,000 日元。其中 48,000 日元以赊销方式支付（“延期付款”）。

In 3-4 sentences, give your assessment of how Callie’s business is doing, based on Cash Flow Statement observations.
用 3-4 句话，根据现金流量表观察结果，对 Callie 的业务状况进行评估。