预算与财务管理 Budget and Financial Control.doc

预算与财务管理 Budget and Financial ControlPeter, John and Susan are on a budget meeting, discussing next year，s departmental budgets.彼得，约翰和苏珊在开预算会议，讨论明年的部门预算。(A = Peter B = John C = Susan)(甲=彼得 乙=约翰丙=苏珊）A： Right, let，s get started. Now, youve all seen the budget proposal for next year. Have you got anything to say?行，让我们幵始吧。好，你们都看了明年的预算计划，有什么意见吗？B： I think the research figure is too low. We should increase it by at least 5%.我认为研究费用太低，至少应该增加5%。A： Well, we could do that, but it means less money for the other departments. I think it should stay the same.嗯，是可以增加，不过那就意味着拨给别的部门的资金就要减少了。我认为它应该维持不变。C： I agree with John. We could reduce the figure for marketing that would allow us to increase the budget for research.我同意约翰的看法。我们可以减少市场营运的金额，这样就有可能增加科研预算了。A： I felt marketing needed a good figure this year. They，ve got a big launch mid-year. I think they couldnt manage with less.我觉得市场营运今年需要大量金额。年中他们要投放大批产品，资金少了恐怕很难办。B： I am sure they could and .我确信他们能做到，而且A： Just a moment. Let，s look at the other two department budgets. That，s production and sales.等等。我们先来看看其他两个部门的预算，也就是生产部和销售部的预算情况。B： Well, we cant cut the productions budget, that，s for sure. I dont know about sales.哦，生产部的预算没法减,这是肯定的。销售部的情况我不清楚。C： Why do you say we cant cut productions budget? They had a big investment last year. Well, surely they could manage with less this year.为什么不能削减生产部的预算？去年拨给他们的投资量很大，那么今年少拨点资金肯定不成问题吧？A: Yes, I think I agree. Production ought to manage with less this year, having spent so much last year.对，我想是这样。生产部去年花了那么多钱，今年少些投资应该没问题。C： A small cut in the budget might mean we could increase the research figure.稍微削减些生产预算就可以增加科研部门的金额。A： Right, Pll put that to the Production Manager. Finally, what about sales?对，我把这想法和生产部经理谈谈。最后，销售部的预算呢？C： I think it，s a bit high. They might save a bit by spending less on the after-sales side.我认为还是高了些。他们可以通过在售后环节上减少些花费来节省开支。A： John, any views?约翰，你有什么看法？B： Well, I think we should spend more on sales.啊，我觉得销售的预算应该更多些。A： That，s out of the question. The figure shouldnt be changed.这是不可能的。这个数目不应该再改动了。情景欣赏 2Recently we decided to open a new sales office in New York. First I arranged a meeting with the finance department to discuss the project. We prepared a budget with details of the various costs involved. Then we collected information about possible locations for the new office. We considered two options： one in Greenwich Village and the other near Central Park. After doing more research, I wrote a report for the board of directors.最近我们决定在纽约开设一家新的销售处。首先我.安排了一次与财务 部的会议来讨论这个项目，我们准备了一份细致的预算，其中包含各种成本在内。之后我们收集了关于新的销售处待选地址的信息。我们主要考虑两个选择,一个位于格林威治村，另一个位于中心公园附近。我又作了进一步的调查，然后向董事会提交了一份报告。Unfortunately, we made a mistake when we estimated the costs as the exchange rate changed, and so we didnt keep within our budget. We overspent by almost 20 percent. We had to rearrange the schedule for moving into the building because the office was not redecorated in time. The board of directors was unhappy because we didnt meet the deadline for opening the office by 15 December. It finally opened in January. However, we forecast sales of at least $ 500,000 in the first year.不幸的是，由于汇率的变化，我们在估算成本时犯了个错误，这导致我们没能控制在预算范围内，多花了20%。由于办公室未能按时完成装修，我们不得不重新调整搬人的时间。由于我们没能按照计划在规定期限即十二月十五日前开业，董事会很不悦。最终，销售处于一月份开业。我们预计第一年的销售额至少可以达到50万美元。情景欣赏 3Financial Control财务管理A： There，s no doubt we，ve got to tighten up on financial control. Peter, you，re in charge of credit control. What do you suggest?甲：毫无疑问我们必须加强财务管理。彼得,你是负责信贷管理的，你有什么建议？B： Well, Pve been looking at our payment terms，in other words, how long we have to wait for payment. We must reduce the average delay in payment. It，s nearly 45 days now from the date we send out the invoice. Weve got to get it down to near 30 days. It，s not easy. The Sales people always argue it is better to wait for payment rather than lose a customer，but I think we can tighten up on reminders， statements and so on.乙：我一直在考虑我们的支付条件-也就是说要等多长时间顾客才支付货款-我们必须缩短顾客在付款期上的延迟。现在我们寄出发票后要等差不多45天才能收到货款，我们必须把期限缩短到差不多30天。这不容易做到，搞销售的人总是说宁可等待支付货款也不要失去顾客。可是我认为可以把催款信、财务报表等这类工作抓得更紧一些。A ： What about our payments to suppliers?甲：我们给供货单位的支付情况怎么样？B： Well, thats more difficult. We are a small firm dealing with large suppliers. They dont have to help us. Still, maybe one or two of our older suppliers could give us better payment terms.乙：嗯，这更困难。我们是与大供应商打交道的小公司，他们并不是非帮助我们不可。不过，也许有一两家我们的老供应商可以提供给我们更优惠的支付条件。A： Right, lets look at some more general cost-cutting measures we can take. Im interested in support services such as training and personnel development.甲：好的，我们再看看还能采取些什么更一般的措施来降低成本。我对培训和人才开发这类辅助性业务很感兴趣C： Look, I must say something here. We simply mustnt cut these services. They are our long-term investment in people.丙：嗯，这里我必须讲几句。根本不可以降低这些业务的开支，这是我们在人员方面的长期投资。A： Maybe, but weve got to reduce costs somehow. We can，t cut in the production area. I 甲：也许是这样，但我们必须把成本降下来，生产领域不能降了，我C： True, but our training budget is already very limited. Most of the training programmes are long-term.丙：对，但是培训开支已经非常有限。大部分培训课程又都是长期的。A： I，m not saying we have to stop any existing programmes, but perhaps we should look carefully at future training courses.甲：我不是说要停掉哪一门现有的课程，但应慎重考虑今后的培训课程。C： Well, I can let you have details of what we plan. I think youll see that they are all worthwhile investments.丙：好吧，我可以把我们制订的计划细节提供给你，我相信你会发现所有这些投资都是值得的。A： Im sure. Anyway, let me have the programme and we，ll discuss it later. Well have to stop now. Pve got another meeting at 2.甲：肯定会的。无论如何，先让我看看这份计划，然后我们再来讨论。现在只好先讨论到这儿了，我两点钟还有另外一个会。C： I must go too. I，ve got a meeting straight away.丙：我也得走了，马上就得幵会去。样例欣赏 4Cash Control现金控制(A = a department director B = an accountant)(甲=部门经理 乙=会计）A： Good morning, Mr. Zeng.早上好，曾先生。B： Good morning，Mr. Morison.早上好，莫里奪先生。A： I ,d like to know something about cash control. Could you please tell me?我想了解一些有关现金控制的事，请你告诉我，好吗？B： Yes, of course. In accounting, cash means all items that are acceptable for deposit in a bank.当然可以。在会计上，现金指的是存款时可被银行所接受的所有项目。 A ： What are they?它们是什么？B： Such as paper money, coins, checks, money orders, bank deposits and so on. But IOUs, postdated checks and uncollected customers checks returned by the bank are not considered cash.比如纸币、硬币、支票、汇票和银行存款等。但借据，远期支票及银行退回的未能收讫的顾客支票不能当作现金。A： What should we do when dealing with cash?我们在处理现金时应当怎么做？B： In my opinion，we should control the handling and recording of cash. Cash should be handled separately from the recording of cash transactions so that errors can be readily disclosed and the possibility of irregularities is reduced.依我看来，我们应当控制现金的处理和记录。现金管理应与现金业务的记录分开，这样差错就能马上查出来，也减少了不法行为的可能性。How does it work, Mr. Zeng?这是怎么做的，曾先生？That means all cash receipts are deposited intact in the bank, and all major payments are made by check and an imprest fund is used for petty cash disbursements.这就是说，所有的现金收入要如数存人银行，一切的主要支出都使用支票，并设立准备金来用于零星的现金支付。I see. So we can have a double record of cash transactions.我懂了。这样一来，我们就可以对现金业务有双重记录了。B： Right. One record is made by the companys recordkeeping procedures, and another is furnished by the bank.对。一份记录是由公司的簿记程序产生，另一份记录由银行提供。A： I understand. Thank you very much, Mr. Zeng.我明白了，非常感谢，曾先生。B： It，s a pleasure.不必客气。样例欣赏 5A； Now about payment. You want to charge us 50 dollars an hour. That works out at 400 dollars a day, I believe.甲：现在让我们来谈谈价钱吧。你开价每小时50美元，那也就是每天400美元。B： Yes, that，s normal fee for the job.乙：没错。这样的工作一般都是这个价。A： Well, weM prefer to pay you a fixed amount for the work. We can offer you $6,000.甲：嗯，我们更希望为整个工作支付一个固定的数目，我们可以给你6000美元。B： I see. Do you mind if I ask you why you want to pay that way?乙：我明白了。你不介意我问一下你们为什么希望用这种支付方式吧？A： Well, you see, that way we can control the cost of the project. If we pay you per hour, the cost should become high. It could get out of control. This way, we know where we stand.甲：是这样的,你看，这样一来,我们就可以控制整个工程的成本。但是如果 我们按小时付你报酬的话，成本就有可能升高，可能会超出我们的控制。 如果按照我们的方式，我们就很清楚我们的状况。B： I see. $ 6，000. Mmm, that could be all right, I suppose, as long as I get some money in advance. How about paying me half when I start the work and half at the end?乙：我明白了。6000美元，嗯，我觉得可以，只要你们能够预先支付我一部分。这样好不好，我开始工作的时候你们先付我一半，工作结束了再付我另 一半？A： Yes, I think we could arrange that. OK, I agree to that.甲：我想我们可以这样安排。好吧，我同意这么做。经典句型We should reduce the sales budget.我们应该缩减销售预算。Marketing might accept a cut in their budget.营销部或许可以降低预算。We can，t cut the production budget.我们不能减少生产预算。More money should be made available.还需要更多资金。Sales might not reach their target.可能无法实现销售目标。We made a mistake when we estimated the costs as the exchange rate changed.由于汇率变动，我们在估算成本时出现了失误。We didnt keep within our budget.我们超出预算了。We overspent by almost 20 percent.我们比预算超支了 20%。We forecast sales of at least $ 500,00