Unit 8 Company Peranceppt课件.ppt

Unit8CompanyPerformance,1,2,LearningObjectives,Aftercompletingthislesson,Studentsshouldbeableto:Comprehendbasicvocabularyusedtodescribegraphsandcharts;Identifyspeedanddegreeofchangesinbusinessgraphsandcharts;Developcommunicationskillsto:Describegraphsanscharts;Introducecompanyperformance.,3,BusinessProfile,Wanttoknowaboutcompanyperformance?Bytheendofeachfinancialyear,allpubliclytradedcompanieswillreleaseareporttotelltheirshareholders,prospectiveinvestors,customersandothersaboutthecompanyperformance,ie.Howthebusinessraninthepastyear.Wecallthistheannualreport.Thereportincludedsbothquantifiableandunquantifiableinformation.Readingannualreportsisanexcellentwaytofamiliarizeyourselfwithacompanyanditsmarkets.,4,AnnualReport,Anannualreportisareportpresentedeachyearbythedirectorstothemembersandshareholdersofacompany,givinginformationaboutthecompanystradingactivitiesandincludingcertaindocumantswhichmustbeproducedbylaw,namelythebalancesheet,theprofitandlossaccount,andtheauditorsanddirectorsreports.,5,Anannualreportisacomprehensivereportonacompanysactivitiesthroughouttheprecedingyear.Annualreportsareintendedtogiveshareholdersandotherinterestedpeopleinformationaboutthecompanysactivitiesandfinancialperformance.Mostjurisdictionsrequirecompaniestoprepareanddiscloseannualreports,andmanyrequiretheannualreporttobefiledatthecompanysregistry.Companieslistedonastockexchangearealsorequiredtoreportatmorefrequentintervals(dependingupontherulesofthestockexchangeinvolved).,6,FormatofAnnualReport,Mostannualreportsfollowaverysimilarformatinspiteofthedifferenttypesofinofrmationtheycontain.Commonsectionsare:LetterfromcompanyChairman/theChairmanssStatementFinacialhighlightsBalanceSheetsProfitandlossStatementsNewBusinessReportsAnnualReview/BusinessReview,7,Typicallyannualreportswillinclude:ChairpersonsreportCeosreportAuditorsreportoncorporategovernanceMissionsstatementCorporategovernancestatementofcomplianceStatementofdirectorsresponsibilities声明董事的职责InvitationtothecompanysAGM邀请公司的股东周年大会aswellasfinancialstatementsincluding:AudiotrsreportonfinancialstatementsBalancesheetStatementofretainedearnings声明保留赢利IncomestatementCashflowstatementNotestothefinancialstatementsAccountingpolicies,8,Chairmansstatement,Thechairmansstatementismadebythechairmanofacompanyatitsannualgeneralmeetingandisoftenincludedintheannualreport.Thestatementisnotrequuiredbylawandtherearenoregulationsastoitscontents,butitoftencontainscrucialandusefulinformationaboutthecompany.,9,Balancesheets,Abalancesheetisastatementshowingthefinancialconditionofabusinessatcertaindate(uausllyattheendofanaccountingperiod)withanaimofgiving,insingledocument,somemeansofmeasuringthefinancialpositionofthebusinessandofjudgingitsvaluesasaninvestment.Itcontainsthebalancesoftheledgeraccountsseparatedintoliabilities(mainlycapitalinvested,creditors,reserves,e.g.forstaffpersions)andassets(mainlylandandbuildings,machinery,stock-in-trade,cash,investments,andamountsreceivablefromdebtors.),10,WTOchiefsaysbanksmustcleanupbalancesheets.世贸组织总干事说,各银行必须清理资产负债表.,11,Whatisabalancesheetusedfor?,Abalancesheethelpsanyinterestedpersonquicklygetahandleonthefinacialstrengthandcapabilitesofthebusinesss:Isthebusinessinapositiontoedxpand?Canthebusinesseasilyhandlethenormalfonancialebbsandflowsofrevenuesandexpensed?Or,shouldthebusinesstakeimmediatestepstobolstercashreserves?,12,Howshouldprofitandlossbesharedbetweenthepartiestoajointventure?合资企业各方如何分享利润、分担亏损?,13,14,PartIwarm-up,Doyouknowthenameofthegraphsandcharts?IfyouweretopreparePPTsforpresentationsontwotopics:Employeeopinionsurveyonmanagement;IncomegrowthinGuangzhou,shanghaiandBeijing(20052008),whatkindofgraphorchartwouldyouuseineachcase?,?,15,16,PartIIlisteningandSpeaking,Languageexpansion,17,Verbsandnounsfordescribingchangesandtrends,18,Adjectivesandadverbstoindicatespeedanddegreeofchanges,19,液晶电视机(LCDTV)的价格降低了百分之三十.该地区粮食产量增长了三倍.今年手扶拖拉机的产量增加了两倍.生产成本减少了百分之十.ThepriceofaLCDTVsetdroppedby30%.Thegrainoutputintheareahasgoneupbythreetimes.Thisyeartheproductionofwalking-tractorshasincreasedbytwice.Theproductioncostwasreducedbytenpercent.,20,Portableharddisksproductionhasincreasedfourtimes.Thesalesofourhandicraftshaverisen3.5fold.Thetotaloutputvalueofthecityslightindustryhasgrownoverthreetimesasagainlastyear.Theweightofthebicyclehasdecreased3times.Thelengthoftheropehasbeenshortened5fold.Iftherewereabridgehere,thedistancewouldbeshortenedfourtimes.Thenumberofthestudentsinthatschoolhasbeendecreasedmorethanthreefold.,21,Thereisatwo-foldincreaseinproduction.Theadvantageoftheradionisathree-foldreductioninvolume.,22,Expandto表示净增Thewoodareaonthemountainhasbeenexpandedtotwo-thirds.,23,Cut-throatcompetition,alsoknownasdestructiveorruinouscompetition,referstosituationswhencompetitionresultsinpricesthatdonotchronicallyorforextendedperiodsoftimecovercostsofproduction,particularlyfixedcosts.Thismayariseinsecularlydecliningorsickindustrieswithhighlevelsofexcesscapacityorwherefrequentcyclicalorrandomdemanddownturnsareexperienced.,24,中国游客蝉联法国购物王一年买61亿免税商品(口译),根据环球退税公司最近公布的调查报告，2010