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1、1,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.,3,The main financial statements,Income sta
2、tement (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.,4,The main financial statements,A cash flow statement shows how changes in balance sheet ac
3、counts 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.,5,Glossary,wholesale hulseil adj. 批发的，大规模的，草率的 adv. 批发地，大规模地 n.
4、/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。,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 readabili
5、ty rather than detail. 他们强调清晰度和可读性而不是细节。,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。,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 i
6、nventory figures are available. 期初和期末的库存数字是有效的。,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。,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. W
7、ith 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。,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
8、词：premium 额外费用，奖金，溢价,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,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,14,Gl
9、ossary,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。,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
10、.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。,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
11、保留。,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。,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。,
