剑桥商务英语Unit Sevenppt课件

UnitSeven Moneymatters Studyobjectives Inbusinesstherearemanyoccasionswhenpeoplehavetodealwithmoneyandtalkaboutmoney Withinacompanytherearebusinesssituationsinwhichreceiptofmoneyandthepaymentofmoneyisthecentraloccupation ThisunitsgivesyoutheopportunitytouseandpractisemonetaryEnglishinsomeofthemostrelevantsettings Theseinclude dealingwithfigures invoicingandbillingcustomers usingLettersofCredit remindingacustomerofnon payment anddealingwith creditassessment ofcustomers PaymentTerms I PaymentInstrumentsBillofExchange Draft 汇票 PromissoryNote 本票 CheckorCheque 支票 II Methodsofpayment1 RemittanceCashinadvanceOpenaccount2 Collection3 DocumentaryCredit MajorMethodsofPaymentinForeignTrade CWO cashwithorder 订货付现 Itisasystemofpayingforgoodswhentheorderisplaced Thismethodisuncommonsinceyouextendcredittoyoursupplier inadditionyouruntheriskthatthegoodswillnotbedispatchedinaccordancewiththecontractterms Butthisisusualwithmailorder whereyoupaybychequeorbyusingacreditcard Openaccount 往来帐户 Thisisasimpleagreementinwhichyouagreetopayforthegoodsafteryouhavereceivedthem usuallyonamonthlybasis Therearevariouswaysinwhichyoucansendmoneytoyoursuppliersunderopenaccount Yoursuppliersmaysuggestthemethodtobeused forexample Cheque Banker sdraft TelegraphicTransfer NetmonthlyaccountOpenaccount 90daysfromarrivalofthegoodsOpenaccount 90daysfrominvoicedateOpenaccount cashwithin30days 1 discount Maximumcreditperiod180days Cheque 支票 Achequeisanunconditionalorderinwritingaddressedbythecustomertoabanksignedbythatcustomerauthorizingthebanktopayondemandaspecifiedsumofmoneytoanamedpersonortobearer 支票是银行存款户对银行签发的授权银行对某人或其指定人或执票来人即期支付一定金额的无条件书面支付命令 Banker sdraft 银行汇票 Abanker sdraftisawrittenordertoabanktopaymoneytosomebody Youcanarrangeforyourbanktoissueadraft whichisakindofcheque Yousendthisdirecttoyoursupplierswhopayitintotheirbankaccount Thentheywillusuallyreceiveimmediatecredit 汇票是由出票人签发的 委托付款人在见票时或者在指定日期无条件支付确定的金额给收款人或者持票人的票据 TelegraphicTransfer 电汇 AlsoknownasInterbankTransfer thisisthefastestmethodofsendingmoneyabroadbutcostsalittlemorethanmostothermethodsoftransferringmoney Yourbankinstructsanoverseasbank bysecuree mail topayastatedamountofmoneytoyoursuppliers Ifyouwish theoverseasbankcanbeinstructedtoinformyoursuppliersassoonasthemoneyarrives DocumentaryBillofExchange 跟单汇票 Thisisapopularwayofarrangingpaymentandoffersbenefitsforbothyouandyoursuppliers Themainadvantageisthatyouarenotrequiredtomakepaymentuntilyoursuppliershavedispatchedthegoods Theywilldrawituponaspeciallyprintedformorontheirownheadednotepaperandforwardittotheirbank togetherwiththedocumentsrelatingtothetransaction Thesemayincludeatransportdocumentprovidingthatthegoodshavebeendispatched IrrevocableLetterofCredit不可撤销信用证 Itisthemostcommonlyusedmethodofpaymentforimports Exporterscanbesurethattheywillbepaidwhentheydispatchthegoodsandimportershaveproofthatthegoodshavebeendispatchaccordingtotheirinstructions The letter isaninter bankcommunication Thetwobankstakefullresponsibilitythatbothshipmentandpaymentsareinorder ImporterandexporteragreeasalescontractandthetermsoftheDocumentaryCredit ImporteraskstheirbanktoopenaDocumentaryCreditintheexporter sfavor 3 Theimporter sbank theissuingbank sendsaLetterofCredittoabankintheexporter scountry theadvisingbank 4 Theexporterpresentstheshippingdocumentstotheadvisingbankasproofthattheshipmenthasbeendispatched Ifeverythingisinorder theyarepaid 5 Theadvisingbanksendsthedocumentstotheissuingbank 6 Theadvisingbanksendsthedocumentstotheimporter whousesthemtoobtaindeliveryofthegoods 信用证是银行用以保证买方或进口方有支付能力的凭证 在国际贸易活动中 买卖双方可能互不信任 买方担心预付款后 卖方不按合同要求发货 卖方也担心在发货或提交货运单据后买方不付款 因此需要两家银行做为买卖双方的保证人 代为收款交单 以银行信用代替商业信用 银行在这一活动中所使用的工具就是信用证 可见 信用证是银行有条件保证付款的证书 成为国际贸易活动中常见的结算方式 按照这种结算方式的一般规定 买方先将货款交存银行 由银行开立信用证 通知异地卖方开户银行转告卖方 卖方按合同和信用证规定的条款发货 银行代买方付款 PartiesinvolvedinLC Applicant BeneficiaryIssuingbank Advising notifying bankNegotiatingbank 议付行 Confirmingbank 保兑行 Payingbank 付款行 Acceptingbank 承兑行 Reimbursingbank 偿付行 Applicant Opener thepartywhorequestsabanktoopenanL C usuallytheimporter Beneficiary thisisthepartyinwhosefavorthecreditistobeissuedandwhomustcomplywiththetermsandconditionsofthecreditinordertobeentitledtoreceivethepayment usuallytheexporter Issuingbankisthebankintheimporter scountryopeningtheL Cattherequestoftheimporter Advisingbankisintheexporter scountry who1 advisestheexporteroftheestablishmentoftheL C 2 ChecktheauthenticityoftheL C Confirmingbankisthebankwhichaddsitsownundertakingtothatoftheissuingbank Itwillmakethepaymentiftheissuingbankfailtomakethepayment Itisnormallyinthebeneficiary slocationandveryoftentheadvisingbankitself Amethodofexportpromotion Payingbank draweebank isthebankthatmakespaymenttothebeneficiaryagainstpresentationofstipulateddocumentsanddraft Itisusuallytheissuingbankitself Oncethepaymentismadebythepayingbank thepayingbanklosestherightofrecoursefromthebeneficiary anditcanonlymakethepaymentclaimtotheissuingbank Negotiatingbankisthebankthatnegotiatesordiscountsthebeneficiary sdraft Negotiationmeansthegivingofvaluefordraftand ordocumentsbythebank Ifthedocumentsarerefusedbytheissuingbank thenegotiatingbankcanrecoursethepaymentfromthebeneficiary AcceptingbankisthebanknominatedinthecredittoacceptausancebillofexchangedrawnonitunderanacceptanceL C Theissuingbankwillberesponsibleforpaymentiftheacceptingbankfailstomaketheacceptanceorpayment WorkflowofL C A A A Applicant Advising Negotiatingbank Beneficiary Issuingbank ThegeneralprocedureofusingaL C 1 Thebuyerandsellerconcludeasalescontractspecifyingdocumentarycreditasthemethodofpayment 2 Thebuyerinstructshisbank theissuingbanktoissueacreditinfavoroftheseller 3 Theissuingbankopensthecreditandsendsittotheadvisingbank 4 Theadvisingbankinformsthesellerthatthecredithasbeenissued Assoonasthesellerreceivesthecreditandissatisfiedwiththetermsandconditions heisinapositiontoloadthegoodsanddispatchthem 5 thesellerthensendthedocumentsevidencingtheshipmenttothenegotiatingbankandthebankwillnegotiateaccordingtothetermsofthecredit 6 Thebanksendsthedocumentstotheissuingbank 7 Thebankeffectspaymentinaccordancewiththecreditifthedocumentsmeettherequirements 8 Theissuingbankreleasesthedocumentstothebuyeruponpaymentoftheamountdue oruponotheragreedtermsbetweenthebuyerandtheissuingbank ContentsofL C SpecificationsaboutoftheL CClausesaboutthedraftShipmentclausesClausesaboutthecommodityClausesaboutdocumentsSpecialinstructionsUCPappliance SpecificationaboutoftheL C OpeningbankFormofcreditL CnumberDateofissueDateandplaceofexpiryApplicantBeneficiaryAdvisingbankL Camount Clausesaboutdocuments CommercialinvoiceInspectioncertificateofqualityandweightTransportdocumentsInsurancepolicyCertificateoforigin Clausesaboutthecommodity DescriptionandspecificationQuantityUnitpricePacking Shipmentclauses Portofloading shipmentPortofdischargeordestinationLatestdateofshipmentPartialshipmentortransshipment 7 1Dealingwithfigures StepADiscussion Thiswarm upactivityfocusesontheimportanceofdealingwithfiguresinEnglishinbusinesssituations Whatarethepeopleinthephotosdoing StepB Herearesomephrasesusingnumbersinpayments Decidewhichofthephrasesontherightgowithwhichfiguresontheleft Suggestanswers1k2b3h4d5e6c7j8a9gTherearetheitemsremaining fseventeenhundredandninety five1795Ithreepointsixsix3 66loneandaquarterpercent11 4 StepC Listentotherecordingandcompletetheinformationmissingfromthisreportofacompany sfinancialperformance Answers1 7 239million 1 21billion 4 5 9 68billion 2 35billion 4 76billion 890million 2 05billion 321million2 FFr0 08bn FFr0 42bn FFr0 32bn FFr63m FFr0 49bn 7 2Cashflow Thissectioncoversthegeneralissueofcashflowbymeansofareadingcomprehensionactivity Vocabulary factor 贷款保收人 代理商facevalue Thevalueprintedorwrittenontheface asofabillorbond 面值 印在或写在面上的价值 如债券或帐单的bankreference 银行征信 银行提供有关商号信誉等情况 Readthisarticleanddecidewhatsortofpeoplethearticleiswrittenforandwhichpiecesofadvicedoyoufindmostunhelpful Arguably thearticleisaimedatsmallbusinesspeople Suggestedanswersfor7 2 2a5b3c8d10e1f4g9h6i2j7 7 3Changingprices Dealingwithinvoicingerrors Inthissectionwehaveanintegratedactivitywhichinvolvesbillingandinvoicing Itincludesanumberofcomplications Thefirststepinvolvescompletingtheinvoiceaccordingtothepricelistgivenandtheinformationcontainedinthecustomerfile Thesecondstep therole play thenintroducesnumerouscomplicationsintheformofadditionalinformationandsnags StepA Pleaselookfirstatthevariousdocumentsandthenfillintheinvoice FINNTECP O Box325SF 33200TampereFINLANDFrigorificoAmeglipS A Colonia1023MontevideoUruguay20February20 Ref CustomerNo 645DearMrMartinez AccountNo 645 A6D 03764InvoiceNo 04276Werefertoyourletterof14February20 concerningthepaymentofInvoiceNo 04276 Asyoustateinyourletter thesumof 81 648 00wasincorrectlyenteredintotheinvoice Sinceouraccountsdepartmenthasrecentlyreceivednewcomputingequipmentwecanonlyconcludethattheerroroccurredbeforetheprogramhadbeenfullytested Thecorrectamountdueforthe25grossactuallydeliveredis 5 832 00 Thismeansthedifferencenowdueis 648 00 Weapologizeforanyinconveniencewemayhavecausedyouandlookforwardtodoingfurtherbusinesswithyouinthefuture Yourssincerely G AaltioG AaltioAccountsDepartment 7 4LettersofCredit Thissectiondealswiththemostcommonlyusedmethodofpaymentforimports theIrrevocableLetterofCredit Vocabulary irrevocable aletterofcredit whichcannotbecancelledbillsofexchange documentscontaininganinstruction usuallytoabank topayastatedsumofmoneyataspecifiedfuturedateorondemandportofdischarge theportatwhichthecargoisunloaded etc drawnatsight abillofexchange payablewhenthebeneficiarypresentsitatthebank issaidtobe drawnatsight ofaparticulartenor accordingtostatedtermsorinaspecifiedmannerorataspecifiedtime StepA Thisisareadingtaskwhichinvolvesbothscanningskills gistreadingandcomprehensionofdetail Answers4710629135118 StepB Thisisanexerciseinlisteningfordetail Suggestedanswers1expired2after3late4spelling5weights6moneyvalue7marksandnumbers8smallerthan9shipment10weremissing11signatureshadnotbeenwitnessed12facsimilesignatures 7 5Chasingpayment Thissectiondealswiththeproblemsofcashflowfrombothsidesofthefence peoplewhohavetomakeapologiesfornon paymentandpeoplewhoareinsistentonreceivingtheirrightfulpayments Itconsistsofanintegratedactivity AfterstepAthemainskillpracticedinthissectionisthatofwriting Howtochaselatepayment FirstphonecallStatementsofaccountFormalletterPersonalvisitsSolicitor sletterCourtaction Vocabulary outstandingbill notsettledorresolved未付帐单 未结算帐目overdraft Theactofoverdrawingabankaccount 透支 透支银行帐户的行为overhead Theoperatingexpensesofabusiness includingthecostsofrent utilities interiordecoration andtaxes exclusiveoflaborandmaterials 管理费用 经常费用 企业的管理费用 包括租金 设备 内部装修及缴税等的花销 但不包括工资和购