Managing cash flow 管理現(xiàn)金流量
詞匯準備
cash flow
現(xiàn)金流向，現(xiàn)金流量，現(xiàn)金流動
cash flow gap
現(xiàn)金流量差額
case study
案例分析
final payment
最后付款
柱形圖
total sales prices
總售價
訂金
bill
要求支付……的費用（動詞）
remainder
剩余物
computer network
電腦網(wǎng)絡系統(tǒng)
early settlement discount
提前付款折扣
labor cost
勞動力成本
credit terms
信用期限
outstanding
剩余的
outstanding balance
剩余金額
order books
訂貨本
a shortage of cash
現(xiàn)金短缺
turnover
營業(yè)額
average monthly turnover
平均月營業(yè)額
financing cost
融資成本
cash on delivery
貨到付款
credit term
信用期限
margin
利潤
penalty
處罰
庫存
Speaking 口語練習
What are typical inflows and outflows for your company?
All the money which is coming into the company
流入公司的所有的資金
Cash inflow from operations include
公司營運中流入的資金包括
Income from sales
銷售收入
Receipts from debtors
債務人償還的債務收入
Receipts from minor revenues such as rent
revenue 小額收入，比如租金
All the money which is going out of the company
流出公司的所有資金
cash outflow from operations include
公司營運中流出的資金包括
cash purchases
現(xiàn)金交易
payments to creditors
先債務人償還債務的支出
payments of expenses
公司費用開支
wages for employees
雇員工資
Improving cash flow
提高現(xiàn)金流量
練習：
Write a 30-50 word reply to Steve.
?agreeing to help
?commenting on Sue’s idea
?suggesting a time and place to meet.
給史蒂夫寫一封回信，字數(shù)在40-50左右。必須包括以下幾點：
答應給予幫助
對蘇的建議給予評論
建議見面的時間和地點
電子郵件寫作小竅門
電子郵件簡捷，方便，在商務上起著越來越重要的作用。電子郵件的篇幅一般比較短小，沒有明確的格式要求。文體上一般不太正式，但是一般要依據(jù)寫信人和收信人之間的關系定的。語言表達的簡練性和得體性十分重要。
例文：
Hi SteveIt is good to know that business is going well, of course I will help! I think Sue’s idea could be one solution but wait and let’s discuss it together in more detail. How about a meeting one Friday at 10 am in my office? See you then.
Barbara
Speaking口語練習
Work in pairs. Look at these suggestions for improving Quick Company’s cash flow. Choose the best five ideas. How would they benefit the company?
讀以下針對Quick公司現(xiàn)金流量問題提出的建議，選出5個最好的建議。說說它們對公司的益處。
? Ask customers for cash on delivery
? Reduce credit terms from 30 to 20 days
? Add penalty charges fro late payment
? Pay suppliers after 30 days, not 10
? Reduce inventory to a minimum
? Find cheaper suppliers
? Pay staff monthly
? Cut the staff wage bill
? Increase prices
? Increase sales
參考詞匯和表達
improve business performance through cash flow planning
通過資金流量來改善公司業(yè)績
bill as soon as work bas been done or order fulfilled
工作完成后或按訂單發(fā)貨后馬上要求對方付款
bill promptly so that you can have the cash available to cover the payments
及時要求對方付款您就有資金來支付自己需要的支出
adding
penalty charges for late payment urges clients to pay promptly
對拖欠付款的增收罰款促使客戶及時付款
reduce the amount/time of credit given to customers
減少向客提供的賒帳數(shù)量，縮短信用周期。
Increase sales(particularly those involving cash payments) helps to solve the capital problem
提高銷售量（特別是含有現(xiàn)金支付的銷售量）有利于解決資金問題
Monitor the payment performance of customers
監(jiān)控顧客的付款表現(xiàn)
Weed out these slow pays/no pays
淘汰那些拖欠付款或不付款的顧客
Become more selective when granting credit is good for the business’s cash flow, too
提供賒帳時對客戶進行更嚴格的篩選對公司的現(xiàn)金流量也有好處
Trimming your inventory is also a good way to avoid cash-flow problems
減少存貨也是避免現(xiàn)金流量問題的好辦法。
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