1. Cash flow forecast, Profit and loss acc, Balance sheet for company ABC year end 31th Dec 2014. BEP analysis (QH,SH,TH)= * Capital 250mil VND * Expenses: - Renting: 18 mil/ month, pay in advance 6 months; deposit somil paid in the first month trading - Utility: 2 mill month paying monthly - Insurance: 500.000 vnd/ month, paying 1 month in advance starting from Jan. - Wages: 2 managers: 3 mil/per/month; 4 part time employees, 2mil/ per/month Exercise ABC has policy of bonus if revenue 620mil/ month (double the wages of all employees) - Purchases: 80.000d/ products - Estimated sales First month: 150 products/day 2nd month: 170 products/day 3rd: 190 products/day 4th onward 200 products/day Selling price: 105.000d / product Exercise - Decoration and maintenance : 90mil pay in the 6th month - Equipment 180 mil, 2 installments (1st during the first month, 2nd in the 8th month) -60mil advertising cost every month during the first 6 months, the rest of the year 40mil/month only - Depreciation straight line method of 10%