工商管理专业英语unit七 Operating Statement of pany.ppt

Unit7 Operating Statement of pany
作者:南开大学商学院李桂华
Business School of Nankai University
Glossary
wholesale: adj. Of, relating to, or engaged in the sale of goods in large quantities for resale批发的
clarity: n. Clearness of thought or style; lucidity: 清晰
readability: n. interesting or easy to read易读, 可读性
concise: adj. Expressing much in few words; clear and ,简洁的
inventory: n. The quantity of goods and materials on hand;
gross sales: 销售总额
net sales: 扣除销货折扣和退货后净额
cost of sales: 销售成本
discount: n. A reduction from the full or standard amount of a price or debt. cost: 净价
Business School of Nankai University
Glossary
margin: n. The minimum return that an enterprise may earn and still pay for itself. 最低利润
gross profit: 毛利,总利润,利益毛额
sales salaries: 销售人员的工资
advertising expense:广告费用
office salaries:办公室或一般文秘人员工
miscellaneous:adj. Made up of a variety of parts or

seemingly: adv. Apparently; ostensibly. 表面上地
skeleton: n. A supporting structure or framework. 构架
invoice: n. A detailed list of goods shipped or services rendered, with an account of all costs; an itemized
refund: n. A repayment of funds. 退款
cancellations: n. The act or an instance of canceling. 取消
Business School of Nankai University
Key terms and Concepts
Operating Statement: The operating statement is a financial statement that summarizes the amount of revenues/profits earned and expenses incurred by a business over a period of time. Many people consider it the most important financial report because its purpose is to measure whether or not the business achieved or failed to achieve its primary objective of earning an acceptable e.
Gross sales: The term gross sales is the total amount charged to all customers during some time period. However, there is always some customer dissatisfaction---or just plain errors in ordering and shipping goods. This results in returns and allowances---which reduce gross sales. A return occurs when a customer sends back purchased product