剑桥商务英语中级第二版 3b cash flowppt课件

.,Unit3bCashflow,.,Unit3bCashflow,I.ManagingcashflowCashflowbasicsInflow:allthemoneyorcapitalwhichiscomingintothecompany,suchasincomefromsales,receiptsfromdebtors,rentrevenue,.,Unit3bCashflow,Outflow:allthemoneyorcapitalwhichisgoingoutofthecompany,suchaswagesorsalary,overheadcosts,laborcosts,paymenttocreditors,paymentofexpenses,.,Unit3bCashflow,Speaking1Whataretypicalinflowsandoutflowsforyourcompany?,.,Unit3bCashflow,Wordtips:Allthemoneywhichiscomingintothecompany流入公司的所有的资金Incomefromsales销售收入Receiptsfromdebtors债务人偿还的债务收入Receiptsfromminorrevenuessuchasrentrevenue小额收入，比如租金Allthemoneywhichisgoingoutofthecompany流出公司的所有资金,.,Unit3bCashflow,cashoutflowfromoperationsinclude公司营运中流出的资金包括cashpurchases现金交易paymentstocreditors债务人偿还债务的支出paymentsofexpenses公司费用开支wagesforemployees雇员工资,.,Unit3bCashflow,ReadingGetfamiliarwiththethreequestionsandchecktheanswersandidentifytheproblemsthissmallcompanyishaving.Identifythewordsbelowwhichreferinflowsoroutflows,.,Unit3bCashflow,1.Whenacustomerplacesanorder,Stevecharges10percentofthetotalsalespriceasdownpayment.Placev.togiveinstructionsaboutsthormakearequestforsthtohappen:e.g.Placinganadinthelocalnewspapercost$250.Assoonascustomersplaceanorder,theyreceiveconfirmationbyemail.,.,Unit3bCashflow,Chargev.torequirepaymentforgoodsorservicese.g.Theychargeclientsamonthlyfeeof$25.,.,Unit3bCashflow,Downpaymentn.apaymentyoumakewhenyoubuysomethingthatisonlypartofthefullprice,withtheresttobepaidlatere.g.Wevealmostgotenoughmoneytomakeadownpaymentonahouse.savingmoneyforadownpaymentonahouse,.,Unit3bCashflow,2.Thecustomeristhenbilledfortheremainderafterthesystemhasbeeninstalled.Billv.sb(forsth)sendsbabill(forsth)送交某人帐单（要求为某事物付帐）e.g.Icantpayforthebooksnow.Willyoubillme(forthem)later?这些书我现在不能付款,事後给我寄帐单来好吗,.,Unit3bCashflow,Remaindern.theremainingamountofsthsuchasmoney,people,time,etcInstallv.sth(insth)fixequipment,furniture,etcinpositionforuse,espbymakingthenecessaryconnectionswiththesupplyofelectricity,water,etce.g.installaheatingorlightingsystem(inabuilding)（在建筑物中）安装暖气或照明设备,.,Unit3bCashflow,3.Stevealwaystakesadvantageofearlysettlementdiscounts.Settlementn.theactionofpayingmoneythatyouowee.g.Thesettlementofhisdebtstookhimseveralmonths.他花了几个月时间来结清债务,.,Unit3bCashflow,4.4,000less2percentearlysettlementdiscounts=3920Lessprep.usedbeforeaparticularamountthatmustbetakenawayfromtheamountjustmentioned:e.g.amonthlysalaryof2500lesstaxandinsurance,.,Unit3bCashflow,5.Stevereceivestheoutstandingbalance.Outstandingadj.(aboutpayment,work,problems,etc.)notyetpaid,done,solved,etce.g.Themoneywereceivedenabledustopayoffoutstandingdebts.,.,Unit3bCashflow,Balancen.theamountofmoneystillowedaftersbhaspaidpartofthetotale.g.Thebalance(of500)willbepaidwithinoneweek.余欠之数（500英镑）将於一周内付清.,.,Unit3bCashflow,6.Thismeanshehastofinance,andpossiblypayinterestonthe5,920for30days.Financev.toprovidemoney,especiallyalotofmoney,topayforsomethinge.g.Theschemeispartlyfinancedbyagovernmentgrant.此计画有一部分是政府资助的.,.,Unit3bCashflow,Interestn.theextramoneythatyouhavetopaywhenyouborrowmoney:e.g.Youllhavetopayinterestontheloan.,.,Unit3bCashflow,Readthecasestudyandanswerthequestions:1.HowmuchmoneydoesStevereceivewhenhetakestheorder?$1000,i.e.10%ofthetotalsalespriceasdownpayment,.,Unit3bCashflow,2.Howmuchdoesthesystemcosttobuildandinstall?$6920,i.e.Components:$4000less2%earlysettlementdiscount=$3920laborcost:$2700plusafurther$300=3,000,.,Unit3bCashflow,3.Whendoeshereceivefinalpayment?Upto30daysafterinstallationInotherwords,QuickComputershasacashflowproblem.SteveandSuehavetopaysuppliersandwagesetc.despitelongperiodswhentheyhavenomoneycomingin.,.,Unit3bCashflow,5.inflows:downpayment,totalsalesprice,outstandingbalanceoutflows:earlysettlementdiscount,laborcosts,wages,tofinance,interest,.,Unit3bCashflow,Speaking2Askstudentstodiscusswithpartneraboutthereasonswhysmallcompanyfail,presenttheanswersandmakesupplements,.,Unit3bCashflow,Phrasesreferences:sharp/intensecompetition激烈的竞争inabilitytobrandthemselves没有能力树立自己的品牌lackofcapital资金缺乏unsoundbusinessplan不成熟的商业计划unabletodomarketresearch没有能力做市场调查,.,Unit3bCashflow,poormanagementskills不当的管理技能inheritedcompanywherethepresentownerdoesnthavethenecessaryexpertise家族继承的企业，而目前的管理人缺乏必要的专业技能inabilitytogetsufficientcapitaltoexpand没有能力获得足够的资金来扩展业务,.,Unit3bCashflow,II.ImprovingcashflowWritingReadtheemailandfindthesolutionSteveandSueareconsideringandcomposeareply,.,Unit3bCashflow,Keyswordsexplanation:ourorderbooksarefull向我们订货的人很多（这里orderbooks是指“订货簿”。haveproblemsdoing在方面有困难。Couldyoupossiblyhavealookatourbooksandgiveussomeadvice?你能否帮我们看一看帐本，给我们一点建议？（books是指“帐本”）wewouldbeverygratefulforsomehelp.如果你能给一些帮助的话，我们都将十分感激。,.,Unit3bCashflow,Emailisoftenshortandinformalandhasnofixedstyle.Thestyledependsonthewritersrelationshipwiththereader.电子邮件写作小窍门电子邮件简捷，方便，在商务上起着越来越重要的作用。电子邮件的篇幅一般比较短小，没有明确的格式要求。文体上一般不太正式，但是一般要依据写信人和收信人之间的关系定的。语言表达的简练性和得体性十分重要。,.,Unit3bCashflow,HiSteveItisgoodtoknowthatbusinessisgoingwell,ofcourseIwillhelp!IthinkSuesideacouldbeonesolutionbutwaitandletsdiscussittogetherinmoredetail.HowaboutameetingonFridayat10aminmyoffice?Seeyouthen.Barbara,.,Unit3bCashflow,ListeningListentoSteveandSuesdiscussionwithBarbara.Answerthequestionsonp37.Discusstheattitudesofthethreespeakerstoearlysettlementdiscounts.Lookatthetapescriptsonp153andunderlinetheconditionalsentences.,.,Unit3bCashflow,Marginn.thedifferencebetweenthecostofbuyingorproducingsthandthepricethatitissoldfor成本与售价间的差额;赢利;利润,.,Unit3bCashflow,Suggestedanswers:Whataretheirattitudestoearlysettlementdiscounts?Steve:Steveseemsskepticalaboutearlysettlementdiscount.Hefinallyagreestoa1%discount,butwithsomereluctance.,.,Unit3bCashflow,Sue:SueismorepositiveaboutearlysettlementdiscountsBarbara:Barbaralooksatallthepossibilitiesandaskquestionsabouttheimplicationofthevariousoptions.Sheseemsopen-mindedbutfundamentallyinfavoroftheproposal.,.,Unit3bCashflow,Listeningagaintotheconversationandanswerthequestions1.over-trading2.Abouthalf3.Theirmarginsarealreadysmall;theycantaffordtoofferdiscounts4.$25,000,.,Unit3bCashflow,5.Financingcost6.$5007.Theywouldhaveanextra$16,000amonth8.Theydecidetooffer1%earlysettlementdiscount,.,Unit3bCashflow,willIf+presentsimple,goingto+infinitivemight,Todescribeactions/situationsweexpecttohappene.g.Ifweoffer2%,threequartersofourcustomerswill,.,Unit3bCashflow,wouldif+pastsimple,could+infinitivemight,Todescribeactions/situationswedonotexpecttohappene.g.Ifweoffera,abouthalfourcustomerswouldpayintendays.2.Todescribehypotheticalactionsandsolutionse.g.ifIwereyouSteve,Idreallythink,.,Unit3bCashflow,3.Torespondtosuggestionswedonotagreewithe.g.Ifwegavea2%discount,wedlosethousandsofdollars4.Tomakeindirectsuggestionse.g.Whatifyouoffered1%andhalfyourcustomersusedit?,.,Unit3bCashflow,Speaking3Workinpairs.LookatthesesuggestionsforimprovingQuickComputerscashflow.Choosethebestfiveideas.Howcouldtheybenefitthecompany?,.,Unit3bCashflow,Improvebusi