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

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1、Unit7OperatingStatementofaCompany1ThemainfinancialstatementsAbalancesheetisoftendescribedasasnapshotofacompany'sfinancialcondition,whichconsistsofassets,liabilitiesandownershipequitylistedastheendofitsfinancialyear.2ThemainfinancialstatementsIncomestatement(operatingstatement)indicateshowtherevenue

2、istransformedintothenetincome.Itdisplaystherevenuesrecognizedforaspecificperiod,andthecostandexpenseschargedagainsttheserevenues.3ThemainfinancialstatementsAcashflowstatementshowshowchangesinbalancesheetaccountsandincomeaffectcashandcashequivalents,andbreakstheanalysisdowntooperating,investing,andf

3、inancingactivities.Essentially,thecashflowstatementisconcernedwiththeflowofcashinandcashoutofthebusiness.4Glossarywholesale['həulseil]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.Exhibit5.1showsanoperatingstatementforawholesaleorretailbusiness.表5.1展示了一个批发或零售企业的损益表。5Glossaryclarity['klærit

4、]n.清楚，透明反义词：opacityn.不透明，晦涩难懂obscurityn.昏暗，晦涩readability[.ri:də'biliti]n.可读性adj.readable可读的，易读的e.g.Theyemphasizeclarityandreadabilityratherthandetail.他们强调清晰度和可读性而不是细节。6Glossaryconcise[kən'sais]adj.简明的，简要的concisenessn.简洁，简明e.g.Exhibit5.1showsthatalotofinformationispresentedinaclearandconcisemanner.表

5、5.1以一种清楚而简明的方式呈现了大量信息。7Glossaryinventory['invəntri]n.详细目录，存货(清单)v.编制(详细目录)e.g.Openingandclosinginventoryfiguresareavailable.期初和期末的库存数字是有效的。8Glossarygrosssales销售总额e.g.Thetermgrosssalesisthetotalamountchargedtoallcustomersduringsometimeperiod.销售总额是在一段期间内向所有顾客收取的总金额。9Glossarynetsales净销售额costofsales销售成

6、本margin['mɑ:dʒin]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.Withthisinformation,amanagercaneasilyfindtherelationofnetsalestothecostofsales,thegrossmargin,expenses,andnetprofit.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。10Glossarydiscount['diskaunt]n.折扣，贴现率v.打折扣，贴现，不全信，不重视discountrate贴现率，cashdiscount现金折

7、扣，atadiscount减价,打折扣...反义词：premium额外费用，奖金，溢价11Glossarynetcost净价，净成本grossprofit毛利，总利润，利益毛额salessalaries销售人员工资advertisingexpense广告费用officesalaries办公室或一般文秘人员工资12Glossarymiscellaneous[.misi'leinjəs]adj.多方面的，各种的，