重庆科创职业学院管理英语UNI.ppt

mail.,English for Management Unit 3 WANG Shun-qiang 2012-10-4,New words and expressions for Reading A,1. allocate: lkeit v. 分派, 分配, 分配额 allocate a scarce commodity, such as food, only to those capable of deriving the greatest benefit from it.分配一种将有限的物资, 如食物, 分配给那些能从中获取最大收益的人,2. Bypass bai.p:s vt. 绕开, 忽视; n. 支路, 旁道,He bypassed his colleagues on the board and went ahead with the deal. 他未徵求董事会中同事的意见就做了这笔交易.,3. Clear kli . 澄清, 清除障碍, 使明亮, 明确,The room had been cleared of all his possessions. 他在屋里的东西都被清理掉了。 If a cheque clears or if a bank clears it, the money is moved from one bank to another. （使）结算 Clear a debt / loan: to get rid of debt by paying what you owe. 还清债务 / 贷款,4. Corporation .k:prein n. 公司, 法人, 集团,Our corporation was formed in 1994. 我们的公司成立于1994年。,5. Disbursement disb:smnt n. 支付, 支出,Makes strict cheque-disbursement and cheque checking off system. 严格支票领用制度，及时核算报销支票。,6. Dividend dividend n. 红利,股息,彩金,被除数,. The shareholder may receive a small payment, or dividend, from time to time for each share owned. 股份持有人不时能够从拥有的股份中得到小额的回报或股息。,7. Instantly instntli adv. 立即地,即刻地,When a love comes to an end ,weakings cry ,efficient ones instantly find another love, and the wise already have one in reserve . 当爱情的结束的时候，弱者哭泣，有效率的人立即找到另一份爱情，智者已经又能一份储备的爱情。,8. Minimize minimaiz v. 将.减到最少; 计算机 最小化,Arrange the icon of all minimize application across the bottom of the screen. 沿着屏幕的底部排列所有最小化的应用程序。,9. Mortgage m:gid n.&v. 抵押,He mortgaged his house in order to start a business. 他将房子作抵押借款以开办一家商店。,10. Outstanding autstndi a. 显著的;未付款的,He has many outstanding gifts. 他多才多艺. outstanding account 未清帐目,11. Payroll peirul n. 工资单; 薪水 (salary),on the payroll. 工资名单上 Cut a payroll; 削减员工数； . Overall management of the accounting dept. incl.bookkeeping, payroll, taxes, duties,.and etc. 全面负责财务部门日常工作,包括:帐簿,工资支付,税务,及其他,12. Periodically ,piridikli adv. 周期性地,定期地,The patient needs to see the doctor periodically to monitor his health. 这位病人必须定期来看医生来追踪他的身体状况。,13. Rating reiti 估计；评价,rate vt. 给估价；评估 We rated his fortune at about one hundred thousand dollars. 我们估计他的财产约值十万美元,14. Stockholder stkhld(r) n. 股东,Stockholders feel optimism with the future of the company. 股东们对公司的末来非常乐观。,temp temp 口语 n. 临时工；临时职员(= temporary) vi.当临时工,She is now temping in a law office. 她现在在一家律师事务所当临时秘书 temp file 临时文件,16. Underlying ndlaii adj. 在下面的,There are underlying similarities between all human beings. 人与人之间有着潜在的相似之处。 The underlying theory in addressing these issues is that labor that creates value must be abstract and in floating form. 回答这几个问题的基本理论是，创造价值的劳动不单是抽象的还须是流动形态的。,17. Unique ju:ni:k adj. 独一无二的,独特的,稀罕的,You are the unique in the history and the universe. 你在历史上和宇宙中都是独一无二的。 You are my one unique in heart 但在我的心里,是唯一的一个, The elephants trunk is a unique form of appendage. 象的鼻子是一种独特的附肢.,18. In the form of 以的形式,She told me her past in the form of story. 她以故事的形式把她的过去讲给我们听。,19. Equal to 与相等,She feels equal to the task. 她认为能胜任该项工作。 Pray for powers equal to your tasks. 祈求你的能力和任务相平,20. Make the difference 使产生差 别；起(重要)作用,有影响,Every day, each of us faces small choices that will ultimately make the difference between a grim or bright future. 每天，我们每一个人都面临着很小的选择，这个选择将对严酷的或是光明的未来有所影响。,Reading A -Cash Management,现金管理,财务经理要尽量减少以现金形式持有的资金，因为现金不能赚取利息。,Financial managers try to minimize the amount of funds held in the form of cash since it does not earn interest.,但公司的活期存款账户上每天都得保留一定的资金来支付账单和工资。,However, some funds must be available each day in the firms checking account to pay bills and to meet the payroll. Note: to meet the payroll =to pay salaries,账户上还要定期准备大笔现金来缴纳税款、给股东分派股息（如果公司是股份有限公司）、支付到期的贷款或抵押借款利息。,Periodically, larger amounts of cash must be available to pay taxes, provide stockholders with dividends (if the firm is a corporation), or make interest payments due on loans or mortgages. Note: due=(money) that should be paid now 到期的，eg. The first interest payments will be due in August. 首笔利息将于8月份支付。,公司一般会采用载息的活期存款账户来存放这些资金，但所得利息通常比其它投资收益少。,While the typical firm will use an interest-earning checking account for these funds, such accounts typically earn less interest than other investments.,现金管理的基本原则是把企业经营所需现金的数额减少到最低限度，以便能有更多的资金用于可以盈利的投资。,The general principle underlying cash management is to minimize the amount of cash required for business operations so that more can be used in interest-producing investments.,为了尽量减少公司的现金需求，财务经理应尽可能延迟支付账单的时间，并且尽可能快地收回欠款。,In order to minimize the firms cash needs, the financial manager should pay bills as late as possible and collect money owed to the firm as quickly as possible.,这样会使现金管理更加有效只要不损害公司的信誉或为此而得不偿失。,These actions lead to efficient cash managementas long as they do not damage the firms credit rating or cost more than they save.,公司管理财务的最经济的办法之一就是了解现金的用途和使用方式。,One of the least expensive ways for firms to manage finances themselves is by finding out where and how their cash is working for them.,银行把桌面计算机出售给一些大公司，使其财务经理可以了解公司在世界各地银行账户的收支情况，,Banks are now selling desk-top computers to larger companies, giving financial managers access to balances on bank accounts throughout the world. Note: = allowing financial managers to use/know/go to balances on bank accounts e.g. to give him access to the controlling center,把目前没有为公司盈利的超额资金转移到其他地方。,Excess funds that are not earning interest can be instantly moved elsewhere.,中型公司使用银行存款箱，实际上是为顾客提供便于付款的本地地址，,Midsize companies use lock-boxes, which are essentially local addresses where customers can make payments.,接受大量小额支票的公司可以因此避免邮寄所造成的拖延。,Companies that receive large numbers of small checks can bypass banking delays caused by mailing this way. Note: = avoid delays caused by complicated banking formalities,还有一种管理现金的新方法叫控制支付账户。利用这种系统，公司就能知道有多少支票、多少金额将要在何时同哪个银行结清。,Still another new method of managing cash is the controlled disbursement account, a system that lets a firm know how many checks and in what amounts will clear what banks at what time.,这样，公司就可以在投资活动中一直使用这些资金，直至未付支票清算兑现的最后一刻。,Firms can then keep funds invested until the minute outstanding checks clear. Note: = until the time when all the checks owed are paid off,所有这一切似乎都是额外的工作和开支，尤其对于小公司而言，但这确实会对公司的盈亏造成很大影响。,All this may seem like a lot of extra work and expense, especially for smaller firms, but it can make the difference between making money or losing it.,艾伦伯克哈德，一家名为普雷萨斯的职业介绍公司的总裁，已经意识到自己必须开始密切关注公司的现金管理，因为现有的现金管理体制已经不能满足正在迅速扩大的公司的需求。,Allan Burkhard, president of a job-search firm called The Placers Inc., realized he had to start paying closer attention to managing the companys cash, because his cash management system was no longer equal to the task of serving a rapidly growing company.,“每个星期我们都得为每个工作岗位上的临时雇员支付工资和工资税，,“Every single week we had to pay salaries and payroll taxes for every temp we placed in a job.,但是我们得花60至90天或更长的时间才能从雇佣这些临时雇员的公司收回账款。,But it was taking us 60 or 90 days or longer to collect our bills from the companies that were hiring these temps.,实际上我们是在以提供无息贷款的方式为顾客支付工资。”,We were basically giving our customers an interest-free loan to cover their payroll costs.”,换句话说，这些现金没有为普雷萨斯公司赢得利息，而是在为顾客赢得利息。,In other words, instead of the cash earning interest for Placers, it was earning interest for the customers.,普雷萨斯公司的情况并不少见。,The Placers Inc. situation is not unique.,事实上，有调查表明，年销售额只有200万美元的公司在账上平均都留有4万美元现金，而这些现金不能为公司创造任何利息。,In fact, one study found that companies with annual sales of as little as $2 million kept an average of $40,000 in accounts that were not earning interest.,如果有更好的现金管理办法，公司就能以其他方式支配这些资金，从而为公司带来更好的效益。,With better cash management, these funds could be allocated in other ways that could bring greater profits to their owners.,Post-reading Activities,Financial manager Credit rating Checking account Annual sales Payroll taxes Cash management,财务经理 信用评价 活期账户 年销售额 工薪税 现金管理,Excess funds Bank account Lock-box Controlled disbursement account Interest-free loan,超额资金 银行账户 银行存款箱 控制支付账户 无息贷款,Short-answer Questions,1. Why doesnt a company keep a lot of cash in its account? 2. Why must there be some amount of money available each day in a firms checking account? 3. what does a firm prefer to do with excess cash?,4. What is the general principle underlying cash management? 5. How can a financial manager minimize a firms cash needs? And to what extent? 6. How can firms manage finances less expensively?,7. What does “the controlled disbursement account” refer to? 8. What significance does better cash management have for a firm?,Question for Discussion,In what ways do firms of different sizes carry out their own cash management?,Useful Phrases,现金管理 财务经理 活期帐户 信用评价 年销售,cash management financial manager checking account credit rating annual sales,工薪税 银行帐户 过剩资金 控制支付帐户 无息贷款,payroll tax bank account excess funds controlled disbursement account interest-free loan,Useful Expressions,抵押借款 企业经营 台式电脑 未付支票 回收帐款 临时工,mortgage business operations des