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1、Unit101 .Marketing:Marketingisatotalsystemofbusinessactivitiesdesignedtoplan,price,promotionanddistributewant-satisfyingproductstotargetmarketstoachieveorganizationalobjectives.2 .Marketopportunity:profitablepossibilitiesoffillingunsatisfiedneedsorcreatingnewonesinareasinwhichthecompanyislikelytoenj
2、oyadifferentialadvantage,duetoitsdistinctivecompetencies.3 .Marketresearch:collectandanalyzeinformationaboutthesizeofapotentialmarket,aboutconsumer'sreactiontoparticularproductorservicefeatures,andsoon.4 .Marketingmix:allthevariouselementsofamarketingprogramme,theirintegration,andtheamountofeffo
3、rtthatacompanycanexpendontheminordertoinfluencethetargetmarket.5 .FourPs'ofmarketingmix:Product(includequality,features,style,brandname,size,packaging,servicesandguarantee.)Place(includessuchfactorsasdistributionchannels,locationsofpointsofsale,transport,inventorysize)Promotion(itgroupstogethera
4、dvertising,publicity,salespromotion,andpersonalselling)Price(includesthebasiclistprice,discounts,thelengthofthepaymentperiod,possiblecreditterms,andsoon)6 .Producer/industrial/businessMarket:consistingofalltheindividualsandorganizationsthatacquiregoodsandservicesthatareusedintheproductionofothergood
5、s,orinthesupplyofservicesothers.7 .targetmarket:referstoagroupsofpeopleororganizationsatwhichafirmdirectsamarketingprogram.8 .Selling:assumesthatresistingconsumershavetobepersuadedbyvigoroushard-sellingtechniquestobuynon-essentialgoodsorservices.9.Marketing:assumesthattheproducer'staskistofindwa
6、ntsandfillthem.Unit111.word-ofmouthadvertising(口头广告)whichoccurswhenpeopletelltheirfriendsaboutthebenefitsofproductsorservicesthattheyhavepurchased.2.institutional/prestigeadvertising(机构/信誉广告)whichisdesignedtobuilduptheirreputationratherthantosellparticularproducts.3.abrief:astatementoftheobjectiveso
7、ftheadvertisingcampaign.4.overalladvertisingstrategy:itconcerningthemessagetobecommunicatedtothetargetcustomers.5.amediaplan:specifyingwhichmediawillbeusedandinwhichproportions.Unit121 .developproductorbrandawareness:informpotentialcustomers(anddistributors,dealersandretailers)abouttheproduct'se
8、xistence,itsfeature,itsadvantages,andsoon.2 .promotiontools:advertising,publicrelations,salespromotion,orpersonalselling3 .publicrelations(PR):isconcernedwithmaintaining,improvingorprotectingtheimageofacompanyorproduct.4 .publicity(themostimportantelementofPR):whichisanymentionofacompany'sproduc
9、tsthatisnotpaidfor,inanymediumread,viewedorheardbyacompany'scustomersorpotentialcustomers,aimedatassistingsales.5.salespromotionssuchasfreesamples,coupons,pricereductions,competitions,andsoon,aretemporarytacticsdesignedtostimulateeitherearlierorstrongersalesofaproduct.6.personalsellingisthemoste
10、xpensivepromotiontool,andisgenerallyonlyusedsparingly,eg.asacomplementtoadvertising.Unit131 .accounting:processofmeasuring,interpreting,communicatingfinancialinformationtoenablepeopleinsideandoutsidethefirmtomakeinformed.2 .historicalcostaccounting历史成本会计:whichrecordsassetsattheiroriginalpurchasepric
11、e,minusaccumulateddepreciationcharges.3 .currentcostorreplacementcostaccounting重置成本会计:whichvaluesassets(andrelatedexpenseslikedepreciation)atthepricethatwouldhavetobepaidtoreplacethem(ortobuyamoremodernequivalent)today.4 .theprofitandlossaccountorincomestatement损益表showsearningsandexpenditure.ltusual
12、lygivesfiguresfortotalsalesorturnover,andcost,expensesandoverheads.5 .禾1J益的流向:tothegovernmentintaxation,toshareholdersasadividend,retainedbythecompany.6:thebalancesheet资产负债表showsacompany'sfinancialsituationonaparticulardate,generallythelastdayofthefinancialyear.Itliststhecompany'sassets,itsl
13、ong-termandshort-termliabilities,andshareholders'funds.1.1 ntangibleassets无形资产,whosevalueisdifficulttoquantifyorturnintocash,suchasgoodwill,patents,copyrightsandtrademarks.8 .tangibleassets有形资产:plant,equipment,cash,realestate9 .thebasicaccountingequation会计恒等式:Assets=Liabilities+owners'Equity
14、,thiscanberewrittenasAssets-Liabilities=owners'EquityorNetAssets10 .NetAssets净资产includessharecapital,sharepremiumorpaid-insurplus,andthe,companysreserves.11 .company'smarketcapitalization公司市场资本化:thetotalvalueofitssharesatanygiventime,ie.sharestimestheirmarketprice.12 .double-entrybookkeeping
15、复式簿记:thatalltransactionsareenteredasacreditinoneaccountandasadebitinanother.13 .thefundsflowstatementorsourceandapplicationoffundsstatement(GB)orthestatementofchangesinfinancialposition(US)资金流量表:Itshowstheflowofcashinandoutofthebusinessbetweenbalancesheetdates.14 .Sourcesoffundsincludetradingprofits
16、,depreciationprovisions,salesofassets,borrowing,andtheissuingofshares.15 .Applicationsoffundsincludepurchasesoffixedorfinancialassets,paymentofdividends,repaymentofloans,and-inabadyear-tradinglosses.Unit141.Commercialorretailbanksarebusinessthattradeinmoney,theyreceiveandholddeposits,paymoneyaccordi
17、ngtocustomersinstructions,lendmoney,offerinvestmentadvice,exchangeforeigncurrenciesandsoon.2.investmentbanksraisefundsforindustryonthevariousfinancialmarkets,financeinternationaltrade,issueandunderwritesecurities,dealwithtakeoversandmergers,andissuegovernmentbonds.3.AEurocurrencyisanycurrencyheldout
18、sideitscountryoforigin.Unit151 .Alimitedcompanyisalegalentityseparatedfromitsowners,andisonlyliablefortheamountofcapitalthathasbeeninvestedinit.2 .ArticlesofAssociation公司章程,whichsetoutthedutiesofdirectorsandtherightsofshareholders.Unit171 .Futuresmarkets期货市场onwhichcontractscanbemadetobuyandsellcommodities,cur
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