商务英语-Unit-4-Lesson-1+3-(2)PPT幻灯片

ScopeReviewExerciseReadingBackgroundKnowledgeExercise

ReviewWhatisbalancesheet?

Exercise根据以下中文材料编制一份英文版资产负债表，并计算该公司总资产和总负债。该公司相关业务数据如下：货币资金8679，应收账款9419，无形资产3423，短期借款13766，累计折旧20169，长期投资13957，应付票据567，应付税费743，固定资产原值40202，在建工程9978，存货1900，应付账款2578，应付职工薪酬478，长期借款1765，股东权益474925.spiral:toincreaserapidly价格飞涨失去控制。飞涨的成本/快速增加的债务6.bringsth/sbdown:toendsb/sth’speriodofsuccessorpower.快速增加的债务最终击垮了这家公司。Reading7.basedon:这份报告以来自六个国家的数据为依据。8.outlay:themoneythatyouhavetospendinordertostartanewproject.总支出为150万元。Reading9.payroll:thetotalamountpaidinwagesbyacompany.10.collapse:tofailsuddenlyorcompletely.11.capital:anamountofmoneythatisinvestedinorisusedtostartabusinessReadingItsbuzzine

创建于1998年，是一家网络服装销售企业。公司的启动资本是120，000，000美元，在几个月之内，其估价就达到了380,000,000美元。然而在2000年五月，该公司就面临着破产清算2.首先，对于服装产品的市场分析是不准确的。一系列错误的经营措施导致成本飞涨，最终击垮了整个公司。Reading3.其次，公司的整个经营费用太高。在网络技术上投资太高；在线目录需要被翻译成好几门欧洲语言，这非常昂贵，同时保持目录更新还需要花费更多的钱。员工的大量增加导致了薪酬支出的增加。公司提供免费送货，这带来了很高的邮寄成本，而货物遭到退货时，邮寄成本又增加了一倍。4.最后，大股东亏了很多钱，对广告公司的欠款超过25,000,000美元，很多员工的工资也没有发。ReadingWhatlessonscanbelearnedfromtheexperienceofI?ReadingBackgroundKnowledgeHowtoreducebusinesscosts?(1)Whatdobusinesscostsinclude?MaterialcostsdistributioncostsdevelopmentcostsadvertisingexpenditurefinancecostsadministrativecostslaborcostoperatingcostsoverheadsBackgroundKnowledge（2）Howtoreducebusinesscosts?Trainworkers

Barterservice

Rentequipment

HiretherightnumberofpeopleExerciseLookatthisworksheetandcomeupwithideasforcostsavings.Workwithapartnerandexchangeideas.Usethelanguageboxtohelpyou.ExerciseAwell-knownhamburgerandfast-foodchainwantstoimproveitsmargins.Ithastargetedmaterialcostsasthesimplestareatomakesavings.Asuccessfulclothesandfashionretailingchainwantstoreducetheoverheadsinitsstores,whicharelocatedinshoppingmallsandcitycenters.ExerciseThemarketforpostalserviceshasrecentlybeenopenedtocompetitionfromotherprivatecompanies.Inthiscontext,thehistoricalPostOfficefindsthatitsgeneraloperatingexpensesaretoohigh.Itcan’tincreasepostagepricesbecauseofcompetition.AGermancarmaker’smanufacturingcostsaretoohigh,makingitscarsuncompetitiveinthemarket.ExerciseThemarketforpostalserviceshasrecentlybeenopenedtocompetitionfromotherprivatecompanies.Inthiscontext,thehistoricalPostOfficefindsthatitsgeneraloperatingexpensesaretoohigh.Itcan’tincreasepostagepricesbecauseofcompetition.AGermanc