can provide the enterprise on a certain date the total amount of the liabilities that the enterprise future capital goods required labor debts; it can provide the enterprise on a certain date the total amount of owner's equity shows that the total assets of investors in the enterprise's share.
资产负债表是指反映企业在某一特定日期资产负债和所有者权益及其构成情况的会计报表。它能够提供企业某一特定日期所拥有货控制的经济资源的分布和结构,是预测企业未来生产经营能力及取得货币收入能力的重要数据;它能够提供企业某一特定日期的负债总额,表明企业将来需要用资产货劳务清偿的债务;它能够提供企业某一特定日期所有者权益的总额,表明投资者在企业总资产中所占的份额。
14.If you were in charge of a company, how would you try to reduce expenses and save money?节约成本可以从以下方面着手: Cost savings from the following aspects:
Make an inventory: check company's product line, identify those no longer marketable products
Centralized procurement: Contact partner or buy some materials by group purchase to gain more discounts
Office equipment: reduce all unnecessary expenses, such as turning off unnecessary services, newspaper and magazine subscriptions to reduce costs
Venue rental : In the Depression, companies can move to cheaper offices,consolidation departments , lease or sublease the excess office in order to reduce expenses.
Employee wages: If some employees leave, and do not employ the new staff, sharing work to other employees, or undertake this part of the job by a part-timers, temporary workers
清点库存:盘点公司的产品线,找出那些卖不动的产品
集中采购:联络合作伙伴或其他同行团购某种材料,以争取更多折扣
办公设备:取消一切不必要的开支,比如停掉一些不必要的服务,减少报纸杂志的订阅费用等
场地租金:在萧条时期,公司可以精简机构、合并部门,将多余的办公空间出租或者转租。搬迁至更便宜的办公楼,或重新协商租金租约等,以减免开支 员工工资:如果有员工离职了,尽量不要再进新人,可以将工作分摊给其他员工,或者由兼职人员、临时工、咨询服务人员来承担这部分工作
15.Describe the graph below.
The most successful product was adventure games. Sales increased steadily from 30% to 45% in the period from 1995 to 1998.
There was strong growth in action games for the first three years of the same period. They peaked at 25% in 1997 but dropped sharply in 1998.
Sales of sports games fell from 25% to 15% in 1996 then leveled off in 1997 and rose to 20% in 1998.
Sales of other computer games remained steady at 10% in 1995 and 1996, fell slightly in 1997 and then recovered in 1998.
最成功的产品是冒险游戏。销售稳步增长从30%提高到45%,从1995年到1998年。 有强劲增长前三年的动作游戏。他们在1997年达到25%的峰值,但在1998年大幅下跌。
体育比赛的销售从25%下降到1996年的15%然后趋于平稳,1997年上升到1998年的20%。
其他电脑游戏的销售保持稳定在10%在1995年和1996年,1997年略有下降,然后在1998年恢复。
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