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KaterInc.TransparentFinancialReportingAnalysisManualSEC/LegalEntitySEC/LegalEntity/GAAPBusinessEnterpriseFocusUnitsProductAccountableProfitabilityTransparentFinancialReportingAnalysisManualA.doc,9/8/2006,11:23AMamtyang@yahoo.com.cn您的支持，我的动力！ContentsChapter1Introduction............................................................................................1.KaterMethodologies.........................................................................................2.AggregationMethodologies...............................................................................3.Rate/VolumeConcept.......................................................................................4.Commentary.....................................................................................................5.Roles&Responsibilities....................................................................................Chapter2FormMSummary....................................................................................Chapter3ForeignCurrencyReconciliation..........................................................Chapter4SalesReconciliation...............................................................................1.Overview2.PriceRealization...............................................................................................a.ForeignCurrencyb.PublishedPrice......................................................................................c.SalesDiscount.......................................................................................d.Warrantye.TransferYield.........................................................................................f.PhysicalSalesVolume...........................................................................3.BasePeriodVariableMarginPercentage.........................................................4.VolumeImpactonMargin.................................................................................
