17物流专业英语PPT教学课件

1、授课日期_年_月_日授课教师授课专业/班级_专业_班级讲授单元Unit 17单元讲授时长二学时讲授内容物流术语、课文、课堂练习第1页/共47页教学任务：p 掌握本单元的物流专业术语p 掌握本单元的核心概念p 熟悉本单元的常用物流英语表达法p 熟悉本单元的物流流程第2页/共47页第一部分 Section 1本单元核心术语Core terms 第3页/共47页u inventory 库存u stockholding costs 库存持有成本u storage costs 储存成本u stock deterioration 库存损耗u depreciation 贬值第4页/共47页ustocktak

2、ing 库存盘点，清点uphysical assets 有形资产第5页/共47页第二部分 Section 2本单元核心概念Core concepts 第6页/共47页What is inventory?什么是库存？ 第7页/共47页Inventory refers to stocks of anything necessary to do business. Raw materials, goods in process and finished goods all represent various forms of inventory. 库存是指做业务时所存储的任何必要的东西。原材料、加工

3、中的物料和成品都代表着不同形式的库存。第8页/共47页课堂教学之Step 1 单词领读 由教师当堂领读生词 纠正学生的发音 领读完之后给学生留出5分钟的时间来温习单词。第9页/共47页课堂教学之Step 2 重点内容 掌握核心术语 学习时间5分钟第10页/共47页课堂教学之Step 3 难点学习 理解并背诵核心概念 学习时间5分钟第11页/共47页课堂教学之Step 4 课文学习 理解课文的意思 对难句进行语法和结构讲解 学习时间30分钟第12页/共47页课文学习提示： 教师在讲解课文时，除对课文进行翻译之外，还要顺带讲解一下难句的语法结构。第13页/共47页Inventory managem

4、ent库存管理第14页/共47页Definition of inventory managementInventory refers to stocks of anything necessary to do business. Raw materials, goods in process and finished goods all represent various forms of inventory. Each type represents money tied up until the inventory leaves the organization and is paid f

5、or. For this reason it is undesirable to hold greater stocks than is necessary. On the other hand, inadequate levels of stock create danger of production hold-ups or failure to meet customer demand. 库存管理的定义库存是指做业务时所存储的任何必要的东西。原材料、加工中的物料和成品都代表着不同形式的库存，各类库存都表示资金的占用，直到存货离开本单位并收到付款后才不占用资金，由于这方面的原因，人们不愿意

6、持有大于其所需的库存。另一方面，不适当的库存量会带来生产停顿或无法满足客户需求的危险。第15页/共47页Unless inventories are controlled, they can be unreliable, inefficient, and costly. Inventory management involves the management of all aspects relating to stockholding, with the aim of providing the desired level of customer service at optimal cos

7、t. 除非库存品得到控制，否则它们就可能是不可靠、效率低并且昂贵。库存管理涉及到和持有库存相关联的所有方面，目的是以最佳成本提供理想的客户服务水平。第16页/共47页The Purpose of inventory One reason for having inventory is the convenience of having things available as and when required. What needs to be available will depend on the type of organization or industry but might inc

8、lude: 库存的目的持有库存的一个理由是，在需要物料时，就可以方便地获得。需要获得什么样的物料将取决于公司或行业的类别，但可能包括：第17页/共47页production materials (raw materials and components) to support manufacturespares and consumables for repair and maintenance activitiesfinished products ready for delivery to the final customer 供制造用的生产材料(原材料和部件)用于修理和维护活动的备用件和

9、易耗品准备给最终客户交货的成品第18页/共47页Another factor is the possibility of cost reduction by taking advantage of bulk discount from suppliers. By having in bulk, we accept a relatively high level of stocks in exchange for a reduction in the purchase price. 另一个因素是有可能通过利用来自供应商的批量折扣来降低成本，通过批量持有，我们接受了相对高一些的库存量，以换取采购价

10、格的降低。第19页/共47页We may also hold stocks as a buffer against things going wrong. For example, we might hold a high level of finished goods so that we can guarantee to meet customer demand. Similarly, we might hold a high level of raw materials stock so as to avoid any hold-up in the production process.

11、 我们也可能会持有库存作为一种缓冲, 以防止事情出问题。例如，我们可能持有高成品库存量，这样就可以保证满足客户需求，同样，我们可能持有高原材料库存，以避免生产进程中的任何停顿。第20页/共47页Stockholding costsStock is a physical asset with a certain value and an element of cost in production, but it also involves cost in receiving, holding and handling. Holding stock costs money and represen

12、ts capital that could be used to invest in other areas of activity. The loss suffered by holding stock and consequently not having cash to invest elsewhere is known as an opportunity cost.库存持有成本库存是具有一定价值的有形资产以及生产中的一个成本要素。持有库存需要花钱，并且也占用着本可以用来投资到其它活动领域的资金。持有库存所遭受的损失以及因此而缺乏在别处投资的现金就是人们所熟知的 “机会成本”。第21页/

13、共47页The costs of holding stock include the following elements:Storage costs heat, light, rates and depreciation for stores buildingsStaff costs manpower for running storesMaintenance of stock record administrative and system costs, including stocktaking and checkingSecurity and insuranceStock deteri

14、orationDepreciation库存成本包括下列要素：储存成本 取暖、照明、仓储建筑物的费用及其折旧费员工成本 运营存储的人力库存记录的维护 行政成本和系统成本，包括存货盘点及核对安全和保险库存变质折旧第22页/共47页These are controllable costs and are used to measure the efficiency of the management of the stockholding process.这些项目属于可控制成本，可以用来检测库存持有过程的管理效率。第23页/共47页以上内容为第一学时内所应完成的内容第24页/共47页课堂教学之Ste

15、p 5 阅读材料提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。第25页/共47页Pricing methods定价策略第26页/共47页There are various methods of pricing that can be used; see below. Only in the cost price method is the actual purchase price of an item used. In all other methods, stock adjustment accounts must be maintained to cater for th

16、e variances between purchase price and issue price.有多种定价方式可以使用；见如下。只有在成本价格的方法里，才会用到一个品种的实际采购价。在其它所有方法中，必须维持库存调整账户以顾及采购价和出货价之间的变异。第27页/共47页Cost price - The actual purchase prices are used. This is simple in principle, but not straightforward in practice. This is because different batches of the same

17、item are likely to have been received into stock at different purchase prices. This method avoids the need for purchase price variance accounts being maintained, but it results in the comparisons of cost and budgets being unrealistic.成本价法 - 成本价使用了实际的采购价。这在理论上是简单的，但在实践中却不易为之，原因是同一品种的不同批次可能是以不同的采购价入库的

18、，这种方法避免了维持采购价格变更账簿的必要，但它会导致对不切实际的成本及预算进行对比。第28页/共47页Average price - involves the calculation of a new average price each time a new supply of an item is received. It avoids the necessity for maintaining purchase price variance accounts, but still results in the comparisons of costs and budgets being

19、 unrealistic.均价法 在每次收到所供物品时，就涉及到计算新的平均价，这种方法避免了维持采购价格变更账簿的必要，但它仍然会导致对不切实际的成本及预算进行对比。 第29页/共47页Market price (replacement price) similar to the cost price method except that items are charged at the current market price or at what it would cost to replace them. It has similar disadvantages to the cost

20、 price method, but it can result in more realistic cost estimates than the historical costing methods.市场价（替代价）法 类似于成本价方法，只是物品是按照当前的市场价来收取的，或者是按照可能的替代物品花费来收取的。它和成本价法有着类似的缺点，但它能得出比历史成本核算法具有更现实的成本估算。 第30页/共47页Selling price used to assess the performance of sales depots and fini s he d pr oduc t w a r e

21、 hous e s . I t ha s t he disadvantage of the cost price method and is usually replaced with standard prices to give more realistic comparisons of cost and budgets.售价法 用来评估销售站点和成品仓库的绩效，它具有成本价法的缺点，并通常用标准价格来替代，以获取更为现实的成本和预算对比。第31页/共47页课堂教学之Step 6 课堂练习提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。第32页/共47页 1. Answer

22、the following questions in English: 第33页/共47页1. What does inventory refer to?Inventory refers to stocks of anything necessary to do business. Raw materials, goods in process and finished goods all represent various forms of inventory. 第34页/共47页2. What are the consequences of inadequate levels of sto

23、ck? Inadequate levels of stock create danger of production hold-ups or failure to meet customer demand. 第35页/共47页3. What are the three types of items which the inventory may include? The three types of items which the inventory may include production materials (raw materials and components) to suppo

24、rt manufacturespares and consumables for repair and maintenance activitiesfinished products ready for delivery to the final customer 第36页/共47页4. How do you understand holding stocks as a buffer against things going wrong?Holding stocks as a buffer here in the text means that we may hold stocks more

25、than what we actually need in order to cope with unexpected shortfalls or stockout. 第37页/共47页5. What are the major elements that stockholding costs include?The costs of holding stock include the following elements:Storage costs heat, light, rates and depreciation for stores buildingsStaff costs manp

26、ower for running storesMaintenance of stock record administrative and system costs, including stocktaking and checkingSecurity and insuranceStock deteriorationDepreciation第38页/共47页 2. Put the following words or phrases into Chinese:第39页/共47页1.goods in process2.as a buffer against things going wrong3.money tied up4.in exchange for5.inadequate levels of duction hold-ups7.all aspects relating to stockholding8.at optimal cost9.spares