r component of their management strategy.
这些目标对每个企业来说都是不变的，由于宜家的性质，效率是其管理战略的一个重要组成部分。
Also as IKEA is privately run and Ingvar Kamprad is one of the wealthiest men (currently 4th richest) on the planet then it could be easily seen that return on equity is a major financial objective.
此外，由于宜家是私人经营的，Ingvar Kamprad是世界上最富有的人之一（目前排名第四），因此很容易看出，股本回报率是一个主要的财务目标。
Inter dependence with other key business function They have their own software module with Influences on financial management 与其他关键业务功能的相互依赖性-他们有自己的软件模块，对财务管理有影响
Internal sources of finance – retained profits 内部资金来源——留存利润
External sources of finance 外部资金来源
Debt: short-term borrowing (overdraft, commercial bills, factoring), long-term borrowing (mortgage, debentures, unsecured notes, leasing)债务：短期借款（透支、商业票据、保理）、长期借款（抵押、债券、无担保票据、租赁）
Equity – ordinary shares (new issues, rights issues, placements, share purchase plans), private equity 股权-普通股（新股、配股、配售、股份购买计划）、私募股权
Internal – owners’ equity, retained profits 内部——所有者权益、留存利润
Internal sources would be used by IKEA to a certain degree in particular retained profits. As IKEA is not a publicly listed company and is operated through a trust structure, share issue is not particularly relevant to IKEA’s current financial structure
宜家将在一定程度上使用内部资源，特别是留存利润。由于宜家不是一家上市公司，通过信托结构运营，股票发行与宜家目前的财务结构并不特别相关
– external – short-term borrowing, (overdraft, bank bills), long-term borrowing (mortgage, debentures) leasing, factoring, venture capital, grants.
–外部–短期借款、（透支、银行票据）、长期借款（抵押贷款、债券）租赁、保理、风险投资、赠款。
External borrowings through debt financing are much more likely to be used by IKEA. The combination of short and long term would be utilized to maximize advantages to IKEA.
通过债务融资的外部借款更有可能被宜家使用。短期和长期的结合将被用来最大限度地提高宜家的优势。
Financial institutions – banks, investment banks, finance companies, superannuation funds, life insurance companies, unit trusts and the Australian Securities Exchange 金融机构——银行、投资银行、金融公司、养老基金、人寿保险公司、单位信托和澳大利亚证券交易所
Influence of government – Australian Securities and Investments Commission, company taxation.政府的影响——澳大利亚证券和投资委员会，公司税收。
Global market influences – economic outlook, availability of funds, interest rates 全球市场影响——经济前景、资金可用性、利率
5. Interpret the contents of a trading and profit and loss account and balance sheet for Ikea.解释宜家的交易和损益表以及资产负债表的内容。
IKEA produces the financial statement each year for their company. These statement is appear as company report. There are two main financial statement:
宜家每年都会为公司编制财务报表。这些声明以公司报告的形式出现。主要有两个财务报表
The profit and loss account 损益表
The balance sheet 资产负债表
The profit and loss account may be updated regularly and shows how much profit or loss a business is making. A profit can be made in several ways, for example;
损益表可能会定期更新，并显示企业的盈亏情况。例如，盈利可以通过多种方式实现；
From trading, in the case of a high street shop, i.e. buying and selling items such as home furniture, like IKEA 在商业街商店的交易中，即买卖家居家具等物品，如宜家
From manufacturing, for example a company like IKEA made affordable prices furniture. It buys raw materials such as wood, bamboo, cane and Jute which helps to processes to make furniture.例如，从制造业来看，像宜家这样的公司生产价格合理的家具。它购买木材、竹子、甘蔗和黄麻等原材料，这些原材料有助于制造家具。
The top section of a P&L account is known as the trading account for a business that buys and sells items e.g. a furniture shop. What is known as the gross profit is calculated by deducting cost of sales from turnover.
损益账户的顶部被称为买卖物品的企业的交易账户，例如家具店。所谓的毛利润是通过从营业额中扣除销售成本来计算的。
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