1、1 第三讲第三讲 现代商务礼仪现代商务礼仪 2 掌握商务礼仪的重要性掌握商务礼仪的重要性 帮助你建立友好的合作关系帮助你建立友好的合作关系 帮助你建立彼此的尊重与信赖帮助你建立彼此的尊重与信赖 3 课程程序课程程序 随从上司出行礼仪随从上司出行礼仪 陪同上司商谈礼仪陪同上司商谈礼仪 拜访客户礼仪拜访客户礼仪 4 一一 、随从上司出行礼仪、随从上司出行礼仪 步行礼仪步行礼仪 乘车礼仪乘车礼仪 5 1. 1. 1. 1. 步行礼仪步行礼仪 观看录像片段，观看录像片段， 小组讨论小组讨论 陪同上司或客户步行陪同上司或客户步行 应注意哪些礼仪？应注意哪些礼仪？ 6 1. 1. 1. 1. 步行礼仪步行
2、礼仪 走路时要昂首挺胸，尽量走走路时要昂首挺胸，尽量走 直线，而不要左顾右盼。直线，而不要左顾右盼。 人行道的右侧内侧是安全而人行道的右侧内侧是安全而 又尊贵的位置，若你作为秘又尊贵的位置，若你作为秘 书陪同上司、客人外出，则书陪同上司、客人外出，则 应将其让给上司、客人行应将其让给上司、客人行 走，你走在外侧。走，你走在外侧。 7 当走到车辆较多或人多当走到车辆较多或人多 处，你应先走几步，同处，你应先走几步，同 时提醒和引领，照顾上时提醒和引领，照顾上 司和顾客。司和顾客。 如果你走路时同时提着如果你走路时同时提着 物品，应留神别让自己物品，应留神别让自己 提的物品阻拦或碰撞了提的物品阻拦
3、或碰撞了 别人。若与人通行，你别人。若与人通行，你 则应提物品走外侧。则应提物品走外侧。 1. 1. 1. 1. 步行礼仪步行礼仪（三）（三） 8 情景表演情景表演 与客户同乘出租车与客户同乘出租车 开私家车接客户开私家车接客户 与公司同事坐火车出差与公司同事坐火车出差 9 2 2 2 2、计程车的座位次序、计程车的座位次序 司机司机 A A A AB B B B C C C C 10 2 2 2 2、私家车时的座位次序、私家车时的座位次序 主人主人A A A A B B B BC C C C 11 2. 2. 2. 2. 乘车礼仪乘车礼仪 送上司、客人坐轿车外出办事，应首先为上送上司、客人坐
4、轿车外出办事，应首先为上 司或为客人打开右侧后门，并以手挡住车门司或为客人打开右侧后门，并以手挡住车门 上框，同时提醒上司或客人小心，等其坐好上框，同时提醒上司或客人小心，等其坐好 后再关门。后再关门。 如果你和你的上司同坐一辆车，座位由上司如果你和你的上司同坐一辆车，座位由上司 决定，待其坐定后，你再任意选个空位坐决定，待其坐定后，你再任意选个空位坐 下，但注意不要去坐右排右席。下，但注意不要去坐右排右席。 12 2. 2. 2. 2. 乘车礼仪乘车礼仪（2 2 2 2） 抵达目的地后，你应首先下车，下车抵达目的地后，你应首先下车，下车 后，绕过去为上司或顾客打开车门。后，绕过去为上司或顾客
5、打开车门。 并以手挡住车门上框，协助上司或顾并以手挡住车门上框，协助上司或顾 客下车。客下车。 13 情景表演情景表演 女性如何上下女性如何上下 车？车？ 14 2. 2. 2. 2. 乘车礼仪乘车礼仪（3 3 3 3） 特别提醒：特别提醒： 作为女性秘书，上下车姿势必须十分讲究，具体作为女性秘书，上下车姿势必须十分讲究，具体 来说是：来说是： 上车姿势上车姿势 上车时仪态要优雅，姿势应该为上车时仪态要优雅，姿势应该为“ “ “ “背入式背入式” ” ” ”，即，即 将身体背向车厢入座，坐定后即将双脚同时缩进将身体背向车厢入座，坐定后即将双脚同时缩进 车内（如穿长裙，应在关上车门前将裙子弄好）
6、。车内（如穿长裙，应在关上车门前将裙子弄好）。 15 2. 2. 2. 2. 乘车礼仪乘车礼仪 下车姿势下车姿势 应将身体尽量移近车门，立定，然应将身体尽量移近车门，立定，然 后将身体重心移至另一只脚，再将整后将身体重心移至另一只脚，再将整 个身体移离车外，最后踏出另一只脚个身体移离车外，最后踏出另一只脚 （如穿短裙则应将两只脚同时踏出车（如穿短裙则应将两只脚同时踏出车 外，再将身体移出，双脚不可一先一外，再将身体移出，双脚不可一先一 后。）后。） 16 上车姿势上车姿势 开门后手自然下开门后手自然下 垂，可半蹲捋裙垂，可半蹲捋裙 摆顺势坐下。摆顺势坐下。 17 上车姿势上车姿势 依靠手臂做支
7、点，腿依靠手臂做支点，腿 脚并拢提高。脚并拢提高。 18 上车姿势上车姿势 继续保持腿与膝盖继续保持腿与膝盖 的并拢姿势，脚平的并拢姿势，脚平 移至车内。移至车内。 19 上车姿势上车姿势 略调整身体位置，坐略调整身体位置，坐 端正后，关上车门。端正后，关上车门。 20 下车礼仪下车礼仪 身体保持端座状态，身体保持端座状态， 侧头，伸出靠近车门侧头，伸出靠近车门 的手打开车门，然后的手打开车门，然后 略斜身体把车门推开。略斜身体把车门推开。 21 下车礼仪下车礼仪 双脚膝盖并拢，抬双脚膝盖并拢，抬 起，同时移出车门起，同时移出车门 外，身体随转。外，身体随转。 22 下车礼仪下车礼仪 双脚膝盖
8、并拢着地，双脚膝盖并拢着地， 一手撑着座位，一手一手撑着座位，一手 轻靠门框，身体移近轻靠门框，身体移近 门边。门边。 23 下车礼仪下车礼仪 将身体从容从车身内将身体从容从车身内 移出，双脚可分开移出，双脚可分开 些，但保持膝盖并拢。些，但保持膝盖并拢。 24 下车礼仪下车礼仪 起身后等直立身体以起身后等直立身体以 后转身关车门，关门后转身关车门，关门 时不要东张西望，而时不要东张西望，而 是面向车门，好象关是面向车门，好象关 注的样子。注的样子。 避免太大力气避免太大力气 25 4 4 4 4、乘火车时的座位次序、乘火车时的座位次序 走走 廊廊 茶几茶几 行行 进进 方方 向向 A A A
9、 A B B B B C C C C D D D D 26 角色演练角色演练: : : : 一、一、A A A A和和B B B B，两人为一组，面对面坐好两人为一组，面对面坐好 角色要求：角色要求： 请请A A A A准备一段精彩的故事。稍后讲给准备一段精彩的故事。稍后讲给B B B B听听 27 角色演练角色演练: : : : 情景一角色要求：情景一角色要求： 请请B B B B在听在听A A A A讲故事的时候表现出不耐烦、讲故事的时候表现出不耐烦、 伸懒腰、看手表、东张西望。伸懒腰、看手表、东张西望。 28 角色演练角色演练: : : : 情景二角色要求：情景二角色要求： 请请B B
10、B B在听在听A A A A讲故事的时候表现出目光注讲故事的时候表现出目光注 视、点头、赞同、视、点头、赞同、“ “ “ “恩、啊恩、啊” ” ” ”的赞同声的赞同声 等。等。 29 二、二、 陪同上司商谈礼仪陪同上司商谈礼仪 细心聆听细心聆听 适时圆场适时圆场 30 提问？提问？ 刚才情景一和情景二当刚才情景一和情景二当 中，中，B B B B分别有哪些不同的分别有哪些不同的 表现？表现？ A A A A的感受有什么不同？的感受有什么不同？ 31 1. 1. 1. 1. 细心聆听细心聆听 聆听者六要素（聆听者六要素（SOFTENSOFTENSOFTENSOFTEN） S S S S微笑（微笑
11、（SmileSmileSmileSmile） OOOO准备注意聆听的姿势（准备注意聆听的姿势（Open PostureOpen PostureOpen PostureOpen Posture） F F F F身体前倾（身体前倾（Forward LeanForward LeanForward LeanForward Lean） T T T T音调（音调（ToneToneToneTone） E E E E目光交流（目光交流（Eye CommunicationEye CommunicationEye CommunicationEye Communication） NNNN点头（点头（NodNodNo
12、dNod） 32 GEC ProgramGEC ProgramGEC ProgramGEC Program 33 GEC ProgramGEC ProgramGEC ProgramGEC Program 34 2. 2. 2. 2. 适时圆场适时圆场 在领导和客户商谈时，应该在领导和客户商谈时，应该 注意领导的谈判技巧和应对方注意领导的谈判技巧和应对方 式，并且要充分掌握气氛。式，并且要充分掌握气氛。 35 三三 拜访客户的礼仪拜访客户的礼仪 事先约好时间事先约好时间 做好准备工作做好准备工作 进入被访者的办公室进入被访者的办公室 商谈商谈 结束拜访结束拜访 36 1 1 1 1、事先约好时间
13、、事先约好时间 不作不速之客不作不速之客 准时赴约准时赴约 迟到或失约要预先告知迟到或失约要预先告知 37 2 2 2 2、做好准备工作、做好准备工作 了解拜访对象个人和公司的资料了解拜访对象个人和公司的资料 准备拜访时需要用到的资料准备拜访时需要用到的资料 订好明确的拜访目的订好明确的拜访目的 整理服装、仪容整理服装、仪容 检查各项携带物是否齐备，如名片、笔、检查各项携带物是否齐备，如名片、笔、 笔记本等笔记本等 38 3 3 3 3、进入被访者的办公室、进入被访者的办公室 说明身份、地位及拜访对象说明身份、地位及拜访对象 从容等待引领从容等待引领 敲门入内敲门入内 自我介绍、握手、赠名片自
14、我介绍、握手、赠名片 对奉茶要道谢对奉茶要道谢 39 4 4 4 4、商谈、商谈 把握拜访时间把握拜访时间 开门见山，避免争论不休开门见山，避免争论不休 留意对方的举止表情留意对方的举止表情 40 5 5 5 5、结束拜访、结束拜访 感谢对北京理工大学珠海学院2011届本科生毕业论文Solvency Analysis of Vanke Group学 院：外国语学院专 业：姓 名：指导老师：商务英语朱淑娟学 号：职 称：161005103908陈 钢讲 师中国珠海二二 年 五 月北京理工大学珠海学院2020届本科生毕业论文毕业论文诚信承诺书本人郑重承诺：我所呈交的毕业论文 Solvency An
15、alysis of Vanke Group是在指导教师的指导下，独立开展研究或调查所取得的成果，文中引用他人的观点和材料，均在文后按顺序列出其参考文献，文中所使用的数据真实可靠。承诺人签名： 日期：2020年05月 07日 Solvency Analysis of Vanke GroupAbstractIn recent years, real estate companies have developed rapidly, and the real estate industry has become an important pillar to support the developmen
16、t of our national economy. If it is too hot in investing the real estate industry the continuous rise in housing prices will generate a lot of economic bubbles, and then trigger an economic crisis; if the investment is depressed, it will lead to an increase in the unemployment rate, which is not con
17、ducive to driving consumption and promoting economic development. Therefore, we must pay close attention to the development of the real estate industryAs we all know, the real estate industry has the characteristics of long investment cycles and large capital requirements. In order to maintain corpo
18、rate development and exert financial leverage, real estate companies often have more debt, which has led to a high debt ratio in the real estate industry. Once the corporate capital chain Breakup, companies will fall into the crisis of mergers and acquisitions and bankruptcy. Coupled with the curren
19、t unclear outlook of real estate, the analysis of the companys debt repayment ability by listed real estate companies is of vital importance to the companyThis article elaborates on the theory and basic concepts of solvency in theory, and then introduces in detail the specific indicators of enterpri
20、ses in analyzing solvency. After giving a brief explanation of Vankes enterprises, the author uses various debt repayment indicators to analyze Vankes long-term and short-term solvency from 2010 to 2018, finds out the influencing factors that reduce Vankes solvency, and then proposes solutions to im
21、prove Vankes solvency.Keywords: solvency,solvency indicators,ratio,Vanke 万科集团偿债能力分析摘 要近年来，房地产企业发展迅速，房地产行业已经成为支撑我国国民经济发展的重要支柱。房地产业如果投资过热，房价持续上涨产生大量经济泡沫，进而引发经济危机；如果投资萧条，会导致失业率上升，不利于带动消费，促进经济发展。因此，我们要对房地产业的发展保持高度关注。众所周知，房地产行业存在投资周期长，资金需求量大的特点，为维持企业发展，发挥财务杠杆作用，房地产企业往往存在较多负债，这就导致了房地产行业的高负债率现象，一旦企业资金链断裂，企
22、业将陷入被并购和破产的危机。加之目前房地产前景的不清晰，房地产上市公司对公司偿债能力的分析对企业至关重要。这篇文章从理论上阐述了偿债能力的理论和基本概念，再详细介绍企业在分析偿债能力的具体指标。在对万科企业进行简单阐述后，运用各项偿债指标对万科2010-2018年的长期和短期偿债能力进行分析，找出降低万科偿债能力的影响因素，再根据影响因素提出问题的解决办法，以期望可以为万科提高偿债能力做出些许贡献。 关键词：偿债能力；偿债指标；比率；万科ContentsAbstractI摘 要IIContentsIIIIntroduction11 The Concept of Debt Playing Abi
23、lity32 The Analysis of solvency indicators42.1 Short term and long term solvency42.1.1 Short term solvency indicators42.1.2 Long term solvency indicators53. Solvency Analysis of Vanke73.1 Vanke Profile73.2 Indicators Analysis of Vanke83.2.1. Short Term Indicators83.2.2. Long Term Indicators123.3. Im
24、provement Measure163.3.1 Improve Asset Quality163.3.2 Optimizing the Capital Structure163.3.3 Restructure Liabilities173.3.4 Improve Profitability173.3.5 Formulating a reasonable debt repayment plan173.3.6. Business Diversification18Conclusion19References20Acknowledgments21IIIIntroductionWith the co
25、ntinuous change of business concepts and business consciousness, investors, operators and creditors have become more and more concerned about the companys solvency. Solvency is the ability of an enterprise to repay its debts. By analyzing the companys ability to pay debts, the company can reveal the
26、 financial status, financial risks, and fund raising capabilities of an enterprise, and provide reference values for corporate financial management activities. Under the background of strengthened market regulation and financial supervision, real estate companies have large debt maturities, large ex
27、ternal financing scales, and high financing costs. Therefore, the solvency of real estate listed companies is closely related to their operating performance, and their solvency seriously affects their survival and development. Especially the long-term debt solvency of enterprises， Investors can judg
28、e the potential safety and profitability of their investment in the enterprise through the information reflected by long-term debt solvency. Creditors will pay more attention to the research on the companys solvency due to their immediate interests. Only the company has a guarantee of strong solvenc
29、y, the creditors principal can be recovered in full and on time, and the due interest can be collected on time. Through the analysis of long-term solvency, business operators can find out the problem of corporate capital structure. Then business operators can quickly adjust the problems, and optimiz
30、e the capital structure. It can also reveal how the financial risk assumed by the enterprise is analyzed by analyzing the long-term debt-paying ability of the enterprise, predict the development prospect of the enterprise, and the Investment activities provide some reference value Scholars at home a
31、nd abroad have done a lot of researches on corporate debt repayment ability. According to the theory of bankruptcy costs, in order to avoid debt risks, senior executives of real estate listed companies will reduce the debt financing ratio of enterprises. Blindly reducing the debt financing ratio som
32、etimes does not avoid risks, but will accelerate the bankruptcy of enterprises. Theoretical research on the analysis of capital financing structure, using the fixed-effect panel analysis method, analyzes that the capital financing structure of Chinas listed companies is the main factor affecting the
33、 companys solvency.This article intends to explain the characteristics of Chinas real estate industry. Based on the relevant theories of solvency, analyze specific indicators of solvency, and take Vanke as an example to analyze relevant financial data of Vanke enterprises over the years. According t
34、o the current ratio, quick ratio and The cash ratio analyzes the short-term solvency of the company. It analyzes the long-term solvency of the company based on indicators such as asset-liability ratio, equity ratio, equity multiplier, interest protection multiple and capital turnover rate, and tries
35、 to propose solutions to improve Vankes solvency. Through the study of this article, I hope that the improvement of the solvency of the real estate industry of domestic listed companies will be functional for referenc, so that it can ultimately help business operators to make production decisions, s
36、hareholders and potential investors investment and divest.1 The Concept of Debt Paying Ability Debt-paying ability refers to the ability of an enterprise to repay long-term and short-term debt with its assets. The ability of an enterprise to pay cash and repay debt is the key to an enterprises healt
37、hy survival and development. The ability of a company to pay its debts is an important indicator of its financial status and operating ability. Solvency is the ability of an enterprise to repay its debts due or guarantee, including the ability to repay short-term and long-term debt. The ability of a
38、 company to repay its debts is, statically speaking, the ability to pay off its debts with its assets; dynamically speaking, it is its ability to pay its debts using its assets and the revenue generated by its business processes.2 The Analysis of solvency indicators2.1 The overview of short term and
39、 long term solvencySolvency can be divided into short term and long term.Short term solvency means the debt need to pay limited in one year. Short-term solvency refers to the ability of an enterprise to repay its current liabilities with current assets, which reflects the ability of an enterprise to
40、 pay its obligations as it matures on a daily basis. For creditors, the enterprise should have great solvency to ensure the safety of his capital. In this safe situation, creditors can receive interest and principal on schedule. For investors, if the short-term solvency of the enterprise occurs prob
41、lems, the management of enterprises will spend a lot of energy to raise funds to meet the debt repayment, but also increase the difficulty of enterprise financing. It may affect the profitability of enterprise.long term solvency is the debt with a maturity more than one year. Long-term solvency refe
42、rs to the ability of an enterprise to bear debt and guarantee the ability to repay debt. The measure of long-term solvency of enterprises mainly depends on whether the capital structure of enterprises is reasonable, stable, and the long-term profitability of enterprises. The main indicators of long-
43、term solvency are: asset-liability ratio, equity ratio, interest protection multiple. The analysis of long-term solvency is an important issue that is of great significance to creditors, investors, operators and all people related to the enterprise.2.2 The Analysis of Short Term and Long Term Indica
44、tors2.2.1 Short term solvency indicators Short term solvency always measured by next indicators. For example:(1) Current ratio = current assets / current liabilitiesIt is the ability of current assets to change into cash for debt repayment before short-term debts mature. The higher the ratio is, the
45、 stronger the companys short-term debt paying ability will be, and vice versa. However, the current ratio is not as high as possible. Although a high ratio indicates a strong short-term solvency, it also reflects the large amount of current assets in corporate assets, and the existence of idle funds
46、 leads to low efficiency in the use of funds and affects profitability.(2) Quick ratio = quick assets / current liabilities = (current assets-inventory) / current liabilitiesThe higher the ratio is, the stronger the short-term debt repayment ability of the enterprise will be. The quick ratios measur
47、e standard is 1. When the ratio is less than 1, the enterprises debt repayment risk is high. When the ratio is greater than 1, the enterprises debt repayment risk is low. It is most appropriate when the ratio is equal to 1. And the different between current ratio and quick ratio is that the quick ratio cancel the inventory as the current assets to repay enterprises debt. Because inventory can not be changed into cash quickly, if the inventory cant be sold, it is not useful to debt
