点击职业英语 文秘英语9.ppt

Talking Point Activity 7 Talk about Owner’s Equity. 2.1.1 Accounts Payable 95,000 91,000 2.1.2 Notes Payable 60,000 75,000 2.1.3 Accrued Payroll Expenses 180,000 210,000 2.1(sum) Total Current Liabilities 335,000 376,000 2.2 Long-term Liabilities 2.2.1 Notes Payable 35,000 35,000 2.2.2 Bonds Payable 60,000 90,000 2.2.3 Mortgages Payable 10,000 10,000 2.2(sum) Total Long-term Liabilities 105,000 135,000 2(sum) Total Liabilities 440,000 511,000 3 Net Worth (Owner’s Equity) 1,647,000 1,532,000 Talking Point Activity 7 Talk about Owner’s Equity. Talking Point Activity 8 As the sales manager of the Finance Department, you are going to hold a meeting with four managers from the Administration, Human Resources, Marketing, and Purchasing Departments to discuss the budget for next year based on the budget for 2010. Talking Point Activity 8 2010 2011 Net Sales Cost of Merchandise Sold Gross Profit on Sales 3,000,000 2,100,000 900,000 Operating Expenses Selling Expense Advertising Delivery Depreciation Salaries of Sales Staff Supplies Travel Expense Miscellaneous Total Selling Expense 15,000 6,000 3,000 65,500 2,000 5,000 500 97,000 Talking Point Activity 8 Administrative Expense Depreciation of Office Equipment Insurance Salaries of Administrative Staff Supplies Rent Taxes Utilities Bad Debts Miscellaneous Expenses Total Administrative Expense 7,000 8,500 92,000 1,000 25,000 23,000 16,000 8,000 2,500 183,000 Total Operating Expense 280,000 Net Income 620,000 1,240,000 Conducting a Project Activity 9 Budge ting Make a budget for as ales promotion according to the project instructions . About the Project 　　 In this project, you will go through the whole process of making a budget. This task is divided into four steps. Step one focuses on discussing and preparing an event plan. Step two consists of researching and estimating necessary expenses, such as rental space and other exhibition fees. Step three emphasizes your ability to develop a feasible budget. Step four is the proje