工商管理专业PPT英语课件Unit 7 Operating Statement of a Company.ppt

1,Unit 7 Operating Statement of a Company,曲坠哦抉箱歹训炔划健苟少踪壮勃掉拱扭鸵毒摧歼纯邵馅辛役戳计货函嗅工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,2,The main financial statements,A balance sheet is often described as a snapshot of a companys financial condition, which consists of assets, liabilities and ownership equity listed as the end of its financial year.,堑蔬苏凌祝淤渣棉桌朗浑臂脖汤购阐衍掺数斩鼎撅脱亮攒怎吐离筏妊勋你工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,3,The main financial statements,Income statement (operating statement ) indicates how the revenue is transformed into the net income. It displays the revenues recognized for a specific period, and the cost and expenses charged against these revenues.,著位再住帘欢啦佑兔邻景肝够誊咳骏胚译委两肾轮脖峻掸挝琐届袒臂粤伞工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,4,The main financial statements,A cash flow statement shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and cash out of the business.,戏髓吉献原炙溯捆遭媒甚拒姬餐搭考惶巷泌衰徊朴蒸川育坛铱爵姚粮本漏工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,5,Glossary,wholesale hulseil adj. 批发的，大规模的，草率的 adv. 批发地，大规模地 n./v. 批发 反义词：retail 零售，零售的 e.g. Exhibit 5.1 shows an operating statement for a wholesale or retail business. 表5.1展示了一个批发或零售企业的损益表。,瓦贩易萍笆疤筋耸筑黔闯龙呆稚飞褒掏匣舔附廊啡减匹峻护汤籽苟谍犬醋工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,6,Glossary,clarity klrit n. 清楚，透明 反义词：opacity n. 不透明，晦涩难懂 obscurity n. 昏暗，晦涩 readability .ri:dbiliti n. 可读性 adj. readable 可读的，易读的 e.g. They emphasize clarity and readability rather than detail. 他们强调清晰度和可读性而不是细节。,粒婉鼻酮霞提啊沙谨膊饵号酶蓖投撕假缀躲苞罕荷燃诺区殊缠捞瘟娟竟空工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,7,Glossary,concise knsais adj. 简明的，简要的 conciseness n. 简洁，简明 e.g. Exhibit 5.1 shows that a lot of information is presented in a clear and concise manner. 表5.1以一种清楚而简明的方式呈现了大量信息。,人壳傲臂袁札田未填与驱纺兑捻椒渠香邪袁阜樱销笆网钳苍咀棕湖瓜械贿工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,8,Glossary,inventory invntri n. 详细目录，存货(清单) v. 编制(详细目录) e.g. Opening and closing inventory figures are available. 期初和期末的库存数字是有效的。,坯发百回容釉贩挎县钩筏却筒憎鱼类铜括瑰札姨枣松立刃潭专孟箭伙四迢工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,9,Glossary,gross sales 销售总额 e.g. The term gross sales is the total amount charged to all customers during some time period. 销售总额是在一段期间内向所有顾客收取的总金额。,傅啸屑氓朔姐呆慕汪荒安诉慎瞎哩晃廷耐膳房稗歧侮壳慢踌怖预女栗姆荣工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,10,Glossary,net sales 净销售额 cost of sales 销售成本 margin m:din n. 边缘，余地，幅度，利润，差额，页边空白，定金 v. 加边于，为付保证金 e.g. With this information, a manager can easily find the relation of net sales to the cost of sales, the gross margin, expenses, and net profit. 利用这个信息，管理者可以很容易的找到净销售额与销售成本、总利润、费用和净利润的关系。,震知骏事它韭渗择琶咸滋狼次瘴谆虚产婿谢比兼椽衷抠拐井镰忍猎尊床九工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,11,Glossary,discount diskaunt n. 折扣，贴现率 v. 打折扣，贴现，不全信，不重视 discount rate贴现率，cash discount现金折扣， at a discount减价,打折扣. 反义词：premium 额外费用，奖金，溢价,均渊颇需穴妻宋输几豹酮妙诉巢梆颈波跋界喻异涤拍碾竖菩争脊漏吏卉牺工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,12,Glossary,net cost 净价，净成本 gross profit 毛利，总利润，利益毛额 sales salaries 销售人员工资 advertising expense 广告费用 office salaries 办公室或一般文秘人员工资,敦会叠惫矫豆揪林沉喝者谨嚼煤划棘惧漳广路莫楔桌倡慈需怔列号诫拈殖工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,13,Glossary,miscellaneous .misileinjs adj. 多方面的，各种的，性质混杂的 n. 杂货，杂项 合同法律用语其他约定 miscellaneous administrative expense miscellaneous general expense,保虞喀寄英羽腋政姑扼秸非蝗打距嚏第柄滤胎成遇操盛亮暖权蚁严钧炙按工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,14,Glossary,seemingly si:mili adv. 表面上， 似乎 e.g. Lets refer to Exhibit 5.1 and begin to analyze this seemingly detailed statement to get first-hand knowledge of the components of the operating statement. 让我们看表5.1，开始分析这看似详细的表来获得损益表组成部分的第一手知识。,籍朔更澎色硝驶结惟愧嫡掸陀贷宠齿泪洒匀贤墟南稽姓颠格炳虫棕冕易腆工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,15,Glossary,skeleton skelitn n. 骨架，纲要，骨骼，骨瘦如柴的人或动物，家丑 adj. 骨骼的 e.g. This skeleton statement differs from Exhibit 5.1 only in supporting details. 这份框架表与表5.1的不同仅仅在于支持性的细节。,爱漫噬狭践概厕祥陶猩品热润院垣榷避炉妙愉玉譬镶死彦旨位疥钮侩男莱工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,16,Glossary,invoice invis n. 发货单，发票，货物 v. 开票，寄发票，开清单 e.g. The company gives a price reduction on the original invoice, but the customer keeps the goods and services. 公司在原始的发货单上进行价格缩减，但是货物和服务仍由顾客保留。,烬饺粉乎湿赔诵肾坟脸稻妈坚人联改撩雾焦兜搂冗蛙常劳洒车并呢聪邦轮工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,17,Glossary,refund rifnd n. 偿还，退款 v. 偿还，退还 e.g. The company either refunds the purchases price or allows the customer dollar credit on other purchases. 公司要么退还购买商品的价额，要么允许顾客将该价额存入其他所购买商品。,影嚎晚器链艇穗班秦丙没坏肩昏缔杠去沃娟毁脏抿谬煎扑匀舷槽窑剥澎详工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,18,Glossary,cancellation .knselein n. 取消，撤销，废除 cancel v. 取消，作废，注销，抵消，删除 e.g. Therefore, all reductions, refunds, cancellations, and so forth made because of returns and allowances are deducted from the original total to get net sales. 因此，从原始总额中扣除所有由于退货和折让所产生的缩减、退款、取消等等就得到了净销售额。,转螺八豁忌差仙屠琳封碗熏桩死位勃糟颐泥太旦疵粮咽监泣权贝豪黍吸保工商管理专业PPT英语课件Unit 7 Operating Statement of a Company工商管理专业PPT英语课件Unit 7 Operating Statement of a Company,