Unit 8 Logistics Unit 8 Logistics DocumentDocument

Part I Business Part I Business CorrespondenceCorrespondence

Part II E-Logistics Part II E-Logistics DocumentsDocuments

Part III Financial Part III Financial StatementsStatements

Part I Business Part I Business CorrespondenceCorrespondence

Key points:Key points: Main parts of a Business Main parts of a Business

LetterLetter Specimen Letters Specimen Letters

(Samples)(Samples)

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Requirements:Requirements: Know the main parts wellKnow the main parts well Master some useful expressionsMaster some useful expressions Able to write some simple Able to write some simple

business lettersbusiness letters

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New New WordsWords

correspondence [correspondence [] n.] n. 通信；信函通信；信函heading [heading [] n. ] n. 标题；题标题；题

词词executive [executive [] adj.] adj. 执行的 执行的 n.n. 执行者执行者slogan [slogan [] n.] n. 标语，口号标语，口号incorporate [incorporate [] vt. ] vt. 结合；合并；收编结合；合并；收编salutation [salutation [(())] n.] n. 致敬，致敬， (( 信开头信开头 )) 称呼称呼punctuation [punctuation [(())] n.] n. 标点符号标点符号spacing [spacing [] n.] n. 间隔，间距间隔，间距complimentary [complimentary [(())] adj.] adj. 赞美的赞美的cordially [cordially [] adv. ] adv. 亲切地亲切地

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signature [signature [] n. ] n. 署名，签字署名，签字illegible [illegible [] adj. ] adj. 难读的难读的filing [filing [] n. ] n. 档案管理档案管理indication [indication [] n. ] n. 指示；表示指示；表示enclosure [enclosure [] n. ] n. 装入物；信中附件装入物；信中附件notation [notation [] n. ] n. 科学或艺术使用的符号科学或艺术使用的符号appropriate [appropriate [] adj. ] adj. 适当的，恰当的适当的，恰当的alert [alert [] adj. ] adj. 提防的，警惕的；提防的，警惕的； n./v. n./v. 警警

惕惕postscript [postscript [] n. ] n. 又及；附笔又及；附笔 (( 简写作简写作

P.S.)P.S.)

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blocked letter style blocked letter style 齐头式齐头式indentation [indentation [] n. ] n. 缩进，缩排缩进，缩排dispense [dispense [] v. ] v. 分配，施予分配，施予compact [compact [] adj. ] adj. 紧密的 紧密的 vt. vt. 使紧凑使紧凑tidy [tidy [] adj.] adj. 整洁的；整齐的整洁的；整齐的semi-blocked letter style semi-blocked letter style 缩进式缩进式enquiry [enquiry [] n. /v. ] n. /v. 询问询问quotation [quotation [] n.] n. 引文；引用；报价单引文；引用；报价单dock [dock [] n. ] n. 船坞；码头；船厂船坞；码头；船厂inclusive [inclusive [] adj.] adj. 包围住的；包括的 包围住的；包括的

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Main parts of a Main parts of a Business LetterBusiness Letter

HeadingHeading DateDate Inside Name and AddressInside Name and Address SalutationSalutation Subject Line Subject Line Body of the letterBody of the letter Complementary CloseComplementary Close SignatureSignature

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Additional parts of Additional parts of business letterbusiness letter

Attention LineAttention Line Reference NumberReference Number EnclosureEnclosure Copy NotationCopy Notation PostscriptPostscript

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Layout of a Business Layout of a Business LetterLetter

Blocked Letter Style (sample 1)Blocked Letter Style (sample 1) Semi-blocked Letter Style Semi-blocked Letter Style

(sample 2)(sample 2)

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Sample Sample 11

ABC TRADING CORPORATIONABC TRADING CORPORATION115 Hangzhou Road, Chaoyang District, Changchun, 115 Hangzhou Road, Chaoyang District, Changchun,

ChinaChinaTel:(0431 8656627) Fax: (0431 8678777)Tel:(0431 8656627) Fax: (0431 8678777)

  TO: DEF INTERNATIONAL TRADING CO. (FAX: 001 212 789 1678)TO: DEF INTERNATIONAL TRADING CO. (FAX: 001 212 789 1678)FM: ABC TRADING CORPORATIONFM: ABC TRADING CORPORATION (FAX: 0431 8678777) (FAX: 0431 8678777)DATE: FEB. 5, 2001DATE: FEB. 5, 2001

  Dear Sirs,Dear Sirs, Trough the courtesy of our Commercial Councilor’s Trough the courtesy of our Commercial Councilor’s

Office in America, we notice that you are interested in Office in America, we notice that you are interested in doing business with us.doing business with us.

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Our lines are mainly exp. & imp. of light Our lines are mainly exp. & imp. of light industrial products. We wish to establish industrial products. We wish to establish business relations by some practical business relations by some practical transactions. To give you a general idea of the transactions. To give you a general idea of the various kinds of shoes now available for export, various kinds of shoes now available for export, we enclose a copy of our latest catalogue and a we enclose a copy of our latest catalogue and a price list for your reference. We hope some of price list for your reference. We hope some of these will interest you. It will be a great these will interest you. It will be a great pleasure to receive your inquiries for any of the pleasure to receive your inquiries for any of the items against which we will send you our items against which we will send you our favorable quotations.favorable quotations.

We would appreciate receiving your specific We would appreciate receiving your specific inquiries.inquiries.

Yours faithfully,Yours faithfully, Huang Helong (Mr.)Huang Helong (Mr.) Shoes Department Shoes Department

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Sample 2Sample 2 Dear Sirs, Dear Sirs, 　 　 　　 　 　 RE:TABLECLOTH RE:TABLECLOTH 　 　 　　 　 　 We have your name and address from the We have your name and address from the Commercial Office of Chinese Embassy in Commercial Office of Chinese Embassy in Pakistan.We take this opportunity to write to you with Pakistan.We take this opportunity to write to you with a view to set up friendly business relations with you. a view to set up friendly business relations with you. 　 　 　　 　 　 We are a state-owned company dealing We are a state-owned company dealing specially with the export of tablecloth.We are in a specially with the export of tablecloth.We are in a position to accept orders according to the customer's position to accept orders according to the customer's samples.In the customer's samples,request about the samples.In the customer's samples,request about the assorted pattern,specification and package of the assorted pattern,specification and package of the needed goods can be indicated particularly. needed goods can be indicated particularly.

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In order to give you a general idea of various In order to give you a general idea of various

kinds of the table-cloth we are handling,we are kinds of the table-cloth we are handling,we are

airmailing you under separate cover our latest airmailing you under separate cover our latest

catalogue for your reference.Please let us know catalogue for your reference.Please let us know

immediately if you are interested in our products.We immediately if you are interested in our products.We

will send you our price list and sample as soon as will send you our price list and sample as soon as

we receive your specific inquiry. we receive your specific inquiry.

　 　 　　 　 　 we are Looking forward to your early reply. we are Looking forward to your early reply.

　 　 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　 　 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　 Yours faithfullyYours faithfully

Li MingLi Ming

Sales DepartmentSales Department

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Part II E-Logistics Part II E-Logistics DocumentsDocuments

Key Points:Key Points: Disadvantages of paper documentsDisadvantages of paper documents Advantages of e-DocumentsAdvantages of e-Documents Electronic signatureElectronic signature SamplesSamples

Requirements:Requirements: Know how to handle e-DocumentsKnow how to handle e-Documents

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New WordsNew Words

individual [individual [] n.] n. 个人 个人 adj.adj. 个别的，个个别的，个人的人的

portal [portal [] n.] n. 入口入口hub [hub [] n.] n. 集线器集线器version [version [] n.] n. 译文；翻译译文；翻译instantly [instantly [] adv.] adv. 立即地，即刻地立即地，即刻地manually [manually [] adv. ] adv. 用手用手transit [transit [] n.] n. 经过，通行 经过，通行 vt.vt. 横越，横越，

通过通过headquarters [headquarters [] n. ] n. 司令部，指挥部，总部司令部，指挥部，总部trigger [trigger [] vt.] vt. 引发；引起 引发；引起 n.n.

扳机扳机

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completion [completion [] n.] n. 完成完成consult [consult [] v.] v. 商量；请教；参考商量；请教；参考joint venture n.joint venture n. 合资企业合资企业access [access [] n.] n. 通路；访问；入口 通路；访问；入口 vt. vt. 存取，接近存取，接近PDA personal digital assistant PDA personal digital assistant 个人数字助理个人数字助理dramatically [dramatically [] adv.] adv. 戏剧地；引人注目地戏剧地；引人注目地transparency [transparency [] n.] n. 透明，透明度；幻灯片透明，透明度；幻灯片effciency [effciency [] n.] n. 效率，功效效率，功效platform [platform [] n. ] n. 平台平台

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unprecedented [unprecedented [] adj.] adj. 空前的空前的proactive [proactive [] adj.] adj. 前摄的前摄的conformity [conformity [] n.] n. 一致，符合一致，符合validation [validation [] n.] n. 确认确认tracking [tracking [] ] 跟踪跟踪updates [updates [] n. ] n. 补充材料补充材料irrefutable [irrefutable [] adj.] adj. 不能反驳不能反驳

的的

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Definition of e-Definition of e-Documents Documents

E –Documents are also defined as E –Documents are also defined as digital documents, which have some digital documents, which have some definitions.definitions. Eg. An e-document is defined as the Eg. An e-document is defined as the

computer-based representation of computer-based representation of legally relevant acts, facts or data.legally relevant acts, facts or data.

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Disadvantages of paper Disadvantages of paper documentsdocuments

Errors arising due to incorrect Errors arising due to incorrect completion of the document, illegible completion of the document, illegible entries, linguistic entries, linguistic misunderstandings.misunderstandings.

Difficult post event reporting Difficult post event reporting Time consumingTime consuming

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Advantages of e-Advantages of e-DocumentsDocuments

Increase transparency and visibility Increase transparency and visibility of the logistics processesof the logistics processes

Increase efficiency of the logistics Increase efficiency of the logistics processesprocesses

Save costsSave costs

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Electronic Electronic signaturesignature

A electronic/digital signature (not to be A electronic/digital signature (not to be confused with a digital certificate) is an confused with a digital certificate) is an electronic rather than a written signature electronic rather than a written signature that can be used by someone to that can be used by someone to authenticate the identity of the sender of a authenticate the identity of the sender of a message or of the signer of a document.message or of the signer of a document.

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SamplesSamples

SamplesSamples

Part III Financial Part III Financial StatementsStatements

Key Points:Key Points: Balance SheetBalance Sheet Income StatementIncome Statement Statement of Cash flowsStatement of Cash flowsRequirements:Requirements: Be able to read the balance Be able to read the balance

sheet, income statement, and sheet, income statement, and simple statement o cash flows.simple statement o cash flows.

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New WordsNew Wordsfinancial [financial [] adj. ] adj. 财政的；金融的财政的；金融的financial statement financial statement 财务报表财务报表accounting [accounting [] n.] n. 会计学；清算账目会计学；清算账目assets [assets [] n. ] n. 资产资产liabilities [liabilities [] n. ] n. 债务；负债债务；负债equity [equity [] n.] n. 公平；公正；资产净值公平；公正；资产净值equation [equation [] n.] n. 相等相等 ,, 平衡；方程式平衡；方程式 ,, 等式等式given [given [] adj. ] adj. 赠予的；沉溺的；赠予的；沉溺的； 特定的；假设的特定的；假设的portray [portray [] v. ] v. 描绘描绘current assets current assets 流动资产流动资产fixed assets fixed assets 固定资产固定资产

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securities [securities [] n. ] n. 有价证券有价证券accounts receivable accounts receivable 应收账款应收账款notes receivable notes receivable 应收票据应收票据inventory [inventory [] n. ] n. 存货存货tangible assets tangible assets 有形资产有形资产current liabilities current liabilities 流动负债流动负债debt [debt [] n. ] n. 债务债务operating cycle operating cycle 经营周期经营周期mortgage [mortgage [] n. /v. ] n. /v. 抵押抵押capital stock capital stock 股本股本retained earnings retained earnings 留存收益留存收益

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cumulative [cumulative [] adj. ] adj. 累积的累积的dividend [dividend [] n. ] n. 股息，红利，年息股息，红利，年息partnership [partnership [] n. ] n. 合伙合伙 ,, 合股；合伙企业合股；合伙企业gross sales gross sales 销售总额销售总额sales discounts sales discounts 销货折扣销货折扣purchase discounts purchase discounts 购货折扣购货折扣sales returns and allowances sales returns and allowances 销售退回与折让销售退回与折让purchases returns and allowances purchases returns and allowances 购货退回与折让购货退回与折让stem [stem [] v. ] v. 滋生滋生

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Balance Balance SheetSheet

Definition: Definition:

Balance is a listing of an organization’s Balance is a listing of an organization’s assets, liabilities and owners’ equity on assets, liabilities and owners’ equity on a given date.a given date.

Accounting Equation:Accounting Equation:

Assets = Liabilities + Owners’ EquityAssets = Liabilities + Owners’ Equity

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Income Income StatementStatement

Definition: Definition: An Income Statement is designed to An Income Statement is designed to

portray the operating results for a portray the operating results for a period of time.period of time.

Major Categories: Major Categories: revenue, cost of goods sold, revenue, cost of goods sold,

operating expenses.operating expenses. Net Income/Loss = Revenue – Cost of Net Income/Loss = Revenue – Cost of

Goods Sold – operating expensesGoods Sold – operating expenses

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Statement of Cash Statement of Cash flowsflows

A Statement of Cash Flows is A Statement of Cash Flows is designed to plan and control cash designed to plan and control cash movements.movements.

Classification:Classification:

Cash flows from operating activitiesCash flows from operating activities

Cash flows from investing activitiesCash flows from investing activities

Cash flows from financial activitiesCash flows from financial activities

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ExercisExercisee

Use the given information of Y Trading Company, Use the given information of Y Trading Company, and prepare a balance sheet for the current and prepare a balance sheet for the current month .month .

Capital Stock $110,000Capital Stock $110,000 Accounts Receivable 23,300Accounts Receivable 23,300 Allowance for Uncollectible Accounts 1,800Allowance for Uncollectible Accounts 1,800 Buildings 73,000Buildings 73,000 Accumulated Depreciation----Buildings 9,000Accumulated Depreciation----Buildings 9,000 Accrued Salaries Payable 1,500Accrued Salaries Payable 1,500 Prepaid Insurance 2,500Prepaid Insurance 2,500 Cash 8,000Cash 8,000

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Accounts Payable Accounts Payable 18,00018,000

Inventory (ending) 4,000Inventory (ending) 4,000 Land 34,000Land 34,000 Store Fixtures Store Fixtures

20,00020,000 Accumulated Depreciation—Store Fixtures 7,900Accumulated Depreciation—Store Fixtures 7,900 Supplies on Hand Supplies on Hand

550550 Retained Earnings Retained Earnings

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Balance SheetDecember 31, 2001

Assets Cash $8,000

_______________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ _________Total Assets _________

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Liabilities and Owner’s Equity _______________________________ _________ _______________________________ _________ _______________________________ _________ _______________________________ _________ _______________________________ _________ _______________________________ _________ _______________________________ _________ _______________________________ _________ _______________________________ _________ Total Liabilities and Owner’s Equity _________

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