剑桥商务英语精Unit Sevenppt课件

.,UnitSeven,Moneymatters,.,Studyobjectives,Inbusinesstherearemanyoccasionswhenpeoplehavetodealwithmoneyandtalkaboutmoney.Withinacompanytherearebusinesssituationsinwhichreceiptofmoneyandthepaymentofmoneyisthecentraloccupation.ThisunitsgivesyoutheopportunitytouseandpractisemonetaryEnglishinsomeofthemostrelevantsettings.Theseincludedealingwithfigures,invoicingandbillingcustomers,usingLettersofCredit,remindingacustomerofnon-paymentanddealingwithcreditassessmentofcustomers.,.,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:ChequeBankersdraftTelegraphicTransfer,.,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。,.,Bankersdraft（银行汇票）,Abankersdraftisawrittenordertoabanktopaymoneytosomebody.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.Theletterisaninter-bankcommunication.Thetwobankstakefullresponsibilitythatbothshipmentandpaymentsareinorder:ImporterandexporteragreeasalescontractandthetermsoftheDocumentaryCredit.ImporteraskstheirbanktoopenaDocumentaryCreditintheexportersfavor.,.,3)Theimportersbank(theissuingbank)sendsaLetterofCredittoabankintheexporterscountry(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,Applicant2).ChecktheauthenticityoftheL/C.,.,Confirmingbankisthebankwhichaddsitsownundertakingtothatoftheissuingbank.Itwillmakethepaymentiftheissuingbankfailtomakethepayment.Itisnormallyinthebeneficiaryslocationandveryoftentheadvisingbankitself.Amethodofexportpromotion.,.,Payingbank(draweebank)isthebankthatmakespaymenttothebeneficiaryagainstpresentationofstipulateddocumentsanddraft.Itisusuallytheissuingbankitself.Oncethepaymentismadebythepayingbank,thepayingbanklosestherightofrecoursefromthebeneficiary,anditcanonlymakethepaymentclaimtotheissuingbank.,.,Negotiatingbankisthebankthatnegotiatesordiscountsthebeneficiarysdraft.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,.,7.1DealingwithfiguresStepADiscussion,Thiswarm-upactivityfocusesontheimportanceofdealingwithfiguresinEnglishinbusinesssituations.Whatarethepeopleinthephotosdoing?,.,StepB,Herearesomephrasesusingnumbersinpayments.Decidewhichofthephrasesontherightgowithwhichfiguresontheleft.Suggestanswers1k2b3h4d5e6c7j8a9gTherearetheitemsremaining:fseventeenhundredandninety-five1795Ithreepointsixsix3.66loneandaquarterpercent11/4%,.,StepC,Listentotherecordingandcompletetheinformationmissingfromthisreportofacompanysfinancialperformance.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,issaidtobedrawnatsightofaparticulartenor:accordingtostatedtermsorinaspecifiedmannerorataspecifiedtime,.,StepA,Thisisareadingtaskwhichinvolvesbothscanningskills,gistreadingandcomprehensionofdetail.Answers4710629135118,.,StepB,Thisisanexerciseinlisteningfordetail.Suggestedanswers1expired2after3late4spelling5weights6moneyvalue7marksandnumbers8smallerthan9shipment10weremissing11signatureshadnotbeenwitnessed12facsimilesignatures,.,7.5Chasingpayment,Thissectiondealswiththeproblemsofcashflowfrombothsidesofthefence:peoplewhohavetomakeapologiesfornon-paymentandpeoplewhoareinsistentonreceivingtheirrightfulpayments.Itconsistsofanintegratedactivity.AfterstepAthemainskillpracticedinthissectionisthatofwriting.,.,Howtochaselatepayment,FirstphonecallStatementsofaccountFormalletterPersonalvisitsSolicitorsletterCourtaction,.,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，但不包括工资和购买原料的费用Credit:Thetime