建筑物与机器是公司的有形资产课件

建筑物与机器是公司的有形资产建筑物与机器是公司的有形资产46、寓形宇内复几时，曷不委心任去留。47、采菊东篱下，悠然见南山。48、啸傲东轩下，聊复得此生。49、勤学如春起之苗，不见其增，日有所长。50、环堵萧然，不蔽风日；短褐穿结，箪瓢屡空，晏如也。Read Text A and answer the following questions:1.Is allocation of money in equilibrium at all times?2.Under what condition is credit conducted?3.What are finance and financial markets?4.What distinguishes money market and capital market?5.What methods can be used to prevent financial crisis?Check the exercises:1.Is allocation of money in equilibrium at all times?No,the allocation of money is lopsided in various areas at different date.Therefore,the quantity of currency is more or less.2.Under what condition is credit conducted?Credit is conducted on the condition that the principal and the interest should be paid back later.3.What are finance and financial markets?Finance is usually defined as financing of money by penetration of payment,borrowing and lending of money.Financial markets are the markets for financing funds.There are two types of financial market:money market and capital market.4.What distinguishes money market and capital market?A way of distinguishing markets is on the basis of the maturity of the securities.The money market is a financial market in which only short-term debt instruments are traded while the capital market is the market in which longer-term debt and equity instruments are traded.5.What methods can be used to prevent financial crisis?We can take measures such as strengthening macroeconomic control,improving foreign trade structure,watching the financial markets closely,and if necessary,we can apply for the help of those international organizationsRead the text again and finish the following exercise.Read the text again and finish the following exercise.Fill in the blanks with corresponding words in the Fill in the blanks with corresponding words in the box.box.In this rapidly changing economy,(1)_ are In this rapidly changing economy,(1)_ are linked in a wide network of individuals,enterprises,linked in a wide network of individuals,enterprises,government agencies,news agencies,commercial government agencies,news agencies,commercial banks,the central bank,securities firm,investment banks,the central bank,securities firm,investment companies,insurance companies,and various panies,insurance companies,and various funds.These participants have different(2)_ when These participants have different(2)_ when they operate in financial markets.They use the they operate in financial markets.They use the financial markets to(3)_ the funds for short financial markets to(3)_ the funds for short periods of time or to finance long-term investment.periods of time or to finance long-term investment.Commercial banks,for example,tend to lend in the Commercial banks,for example,tend to lend in the money markets to(4)_ their short-term money markets to(4)_ their short-term liabilities.Insurance companies and pension funds liabilities.Insurance companies and pension funds tend to lend in the(5)_ to counterbalance their tend to lend in the(5)_ to counterbalance their long-term liabilities.long-term liabilities.Vocabulary 1.tangible adj 有形的e.g.The buildings and machinery are the companys tangible assets.建筑物和机器是公司的有形资产。intangible adj 无形的e.g.The reputation is the companys intangible assets.声誉是公司的无形资产。2.exchange n 交易，交换e.g.Is five apples for five eggs a fair exchange?3.lopsided adj 不均衡的e.g.There is a lopsided ratio of men to women.男女比例存在失衡4.inextricable adj 分不开的e.g.Taiwan is an inextricable part of China.5.integrate +into/with 融入，（使）成为一体She has completely integrated into the school life.她已完全融入学校生活。sth with sth 结合The school integrates maths lessons with computer lessons 学校把数学课和计算机课结合起来。6.speculative 投机的e.g.He made a speculative investment in the stock market.他在股市作了投机性的一笔投资。7.float v (货币)浮动 Russia floated the ruble on the foreign exchange market.俄罗斯让卢布在外汇市场上自由浮动。Difficult sentences.1.As we have noted,there are two types of basic currency activities:payment of currency as well as borrowing and lending of currency.我们知道,有两种基本的货币活动:货币支付和货币借贷.2.The way to raise funds in financial markets can be categorized into the intermediated and the non-intermediated.在金融市场筹集资金的方式可分为直接筹资和间接筹资.3.International financial markets are markets for financial assets traded by residents and non-residents outside the internal markets.国际金融市场是本国居民与外国居民交易金融资产的场所.4.The crisis came under speculative attack by the quantum fund of Soros.该危机由索罗斯量子基金的投机性袭击直接所致。Text B:What is the Foreign Exchange Market?Have a discussion on the following questions:1.What are the currencies for the United States and Japan respectively?2.Can you name more currencies of different countries?3.What are soft currency?4.Is US dollar a soft currency?Read the following sentences and decide whether Read the following sentences and decide whether they are true(T)or false(F).they are true(T)or false(F).(1)The existence of the foreign exchange markets is(1)The existence of the foreign exchange markets is simply because nations have to keep their sovereign simply because nations have to keep their sovereign right to have and control their own currency.right to have and control their own currency.（2 2）（）（）The foreign exchange market can be The foreign exchange market can be divided into spot and forward markets if the element of divided into spot and forward markets if the element of time is taken into account.time is taken into account.（3 3）（）（）The forward market is for foreign exchange The forward market is for foreign exchange to be delivered within two business days.to be delivered within two business days.（4)4)（）（）When a United States company exports to a When a United States company exports to a foreign countryforeign country，foreign exchange is required.foreign exchange is required.（5 5）（）（）It happens sometimes that transactions are It happens sometimes that transactions are settled in third currency.settled in third currency.Analysis of the text 1 foreign exchange (1)the currency of a country other than ones own外汇非自己本国的某国货币 (2)the exchanging of the currency of one country for that of another国际汇兑用某国货币换成另一国货币 (3)the practice of buying and selling the money of other countries外汇买卖买卖其他国家货币的做法2 foreign exchange market：a group of exchange dealers，mostly representing the commercial banks，and the exchange brokers.The market has two main divisions，the spot market,in which deliveries are made and paid for on the spot（immediately)，and the forward market，in which deals are arranged for future deliveries,to be paid for on agreed dates or after delivery.外汇市场：指一群主要代表商业银行及外汇经纪人的外汇交易商。该市场有两个主要部分：现货市场，（当场）立即交货付款，远期市场，为将来交货达成交易，在交货时或交货后的协定日期付款。3.purchasing power：the amount of goods and services that money can buy at a given time.This power varies in the level of prices,e.when prices rise,the purchasing power of money falls.货币的购买力：在一个特定时间货币所能够买到的商品与劳务的数量。购买力同物价水平变动呈逆向变化即当物价上涨，货币购买力就下降。4 secondary market：that part of the money market in which investors and brokers buy and sell between them-selves without the original issuer being concerned.二级市场：货币市场的一部分，在其中投资者和经纪人之间进行买卖，无须牵涉原发行者。5 the value date;the date on which foreign exchange is due to be delivered交付日：外汇应交付日期6 invoice vt.开发票 to invoice sb.for stll 给（某人）开（某物的）发票7 offset:vt.balance,compensate for抵消，弥补 He has to offset his small salary by living economically.他薪水微薄，不得不节俭度日。8 soft currency:that of a country which has a weak balance of payment and therefore a currency for which there is relatively little demand.It can usu.be bought cheaply,esp.in exchange for hard currency.软通货，软币：一个国际收支能力薄弱的国家发行的，因此对其需求童较小的货币。这种货币一般用低价就可获得特别是在兑换硬通货时。hard currency:that of a country which has a strong balance of payments and a currency that is unlikely to fall in value.It is,therefore，much in demand.Its price is high,esp.in exchange for soft currency.软通货，软币：国际收支地位较强的国家所发行的，币值不大可能贬值的货币。因此这种通货十分抢手，其价格（特别是兑换成软通货时）很高。Conclusion Have a discussion on the following questions:1.Why is it necessary for us to establish the foreign exchange market?2.How can we benefit from the transactions in the foreign market?Can you gibe some examples to show how you understand it?Assignment:Finish the exercises Preview Unit 10 谢谢46、我们若已接受最坏的，就再没有什么损失。卡耐基47、书到用时方恨少、事非经过不知难。陆游48、书籍把我们引入最美好的社会，使我们认识各个时代的伟大智者。史美尔斯49、熟读唐诗三百首，不会作诗也会吟。孙洙50、谁和我一样用功，谁就会和我一样成功。莫扎特