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● Budget● CashFlowMatrixPartABrainstormingWhatcanyoulearnfromthefunnystory?Whatdoyouthinkofthewidow?Whatcanyougetfromthestory?Practicemakesperfect.Theleastoutlayisnotalwaysthegreatestgain.Nopains,nogains.PerseverancePrevails.

BPartBWhatarethestepsinthebudgetprocessPre-readingQuestions

Howmanybasicstepsarethereinthebudgetprocess?

1.Shewilldesignafantasticnewkitchenforyou—andallwithinyour________.facilityB.budgetC.expenseD.project2.MayImakeafew__________remarksbeforewestarttheinterview?A.primeB.primaryC.preliminaryD.fundamental3.Idon'tknowherwellenoughtoforman_________ofherabilities.A.eliminateB.predicateC.estimateD.mediate4.Undoubtedlythegeneralsfearedthe_________consequencesunderstandableB.impossibleC.unpredictableD.unrecoverableTaskOneMultiplechoice.CBCC5.Myown___________isthatthepersoninyellowissuperior/inferiortothemaninblue.A.recessB.assessmentC.processD.confession6.Themanufacturersinsomecountriesdumpedtheir_______commoditiesabroad.A.deficientB.salableC.qualifiedD.surplus7.Thegovernment's________ismadeupchieflyofthemoneywepayintaxesA.wageB.salaryC.incomeD.revenue8.Taxwaslowandstatespendingwashigh,resultinginabudget_________.A.expenseB.lossC.deficitD.costCBDD

TaskTwoDecidewhetherthefollowingstatementsaretrueorfalseaccordingtothetext.1.()Themostimportantstepinthebudgetprocessisareviewofprogramandmanagementachievementsandfiscalperformanceovertheyearjustending.2.()Onlyforsomegivenbudgetperiods,revenueandexpensesshouldbeintherelationshipthattheorganizationchooses,ratherthanmechanically“balanced”.3.()Itispossiblyusefultodevelopcontingencybudgetsformoreconservativeoroptimisticprojectionsofrevenue.4.()Managementstaffshouldnotbeexcludedindiscussionsfortheirowndepartmentalbudgetsandhowtheserelatetoprogrammaticobjectives..5.()Thebudgetshouldbefoundedonreasonableassumptionsyouhavesomegroundsformaking.TFFTTTaskThreeTranslatethefollowingsentencesfromthetextintoChinese.1.Bydividingthetruecostofeachprogrambythenumberofpeopleserved,youcanalsoanalyzethecostperunitofservice.

____________________________________________2.Eventhoughunpredictableeventsmayinfluencefeesandcontributions,youcanestimaterevenueswithsomedegreeofaccuracybasedonpastexperience.___________________________________________尽管无法预测的事件可能会影响到费用和贡献,你仍然可以根据过去的经验相对准确地估算出收益。根据被服务人数划分每个项目的真正成本,由此,你也能够分析出每个服务单位的成本。3.Itmayalsobeusefultodevelopcontingencybudgetsformoreconservativeoroptimisticprojectionsofrevenue.4.Certainly,largedeficitscanleadtobankruptcy,andlargesurplusesmaymeanthattheorganizationisnotinvestingenoughofitsrevenuesinservingthepublicinterest.5.Ifapreliminarybudgethasbeenpreparedandrevenueandexpensesarenotinthedesiredrelationship,programsandmanagementactivitiesmustbereevaluatedandadjustmentsmade.

如果初步预算已准备妥当,而收益与开销的关系不理想,那么,计划和管理行为就必须重新评估并做出调整。为更为保守或乐观的收益规划制定应急预算也很可以解燃眉之急。当然,巨额财政赤字会导致破产,而且大量过剩意味着该组织没有把足够的收益投入到服务公众利益上PartCTheEssentialsOfCorporateCashFlowPre-readingQuestions

Whataretheessentialsofcorporatecashflow?Whatcannotwelearnfromcashflow?TaskOneFillintheblankswiththeexpressionsgivenbelow.Changetheformwhennecessary.financial;accounting,inthelongrun,exceed,assets,accrue,equivalents,lubricant,shedlighton,compress1.Ifyourliabilities___________yourassets,youmaygobankrupt2.Englishskillswill__________toyoufromspeakingandreadingalot.3.Ifthecompanycontinuesonthiscourse,it'sheadingfor__________trouble.4.Acompany's___________recordsmustbeopenforinspectionatalltimes..accountingexceedaccruefinancial5.Manypeopleusepersonal__________ascollateralforsmallbusinessloans.6.Humorisagreat_____________forteamwork.7.Shehastoldthemnothingthatcould_________________herhusband'swhereabouts.8.Avoidingdangerisnosafer______________thanoutrightexposure.9.It'simpossibleto____________thismassofmaterialintoafewpages.10.Cashandcash______________arecarriedinthebalancesheetatcost.assetslubricantequivalentsshedlightoninthelongruncompressTaskTwoChoosethebestansweraccordingtothetext.1.Thetextmainlytalksabout__________.A.Thecompany’slong-termcashinflowsexceedingitslongtermcashoutflowsB.thedefinitionofcashflowandthewaytoreadcashflowstatementC.threeimportantpartsofacompany’sfinancialstatementsD.thosethingscashflowdoesnotshedlighton2.Theword“lubricant”means__________.A.managementbyoverseeingtheperformanceoroperationofapersonorgroupB.producedorgrowinginextremeabundanceC.thepropertyofbeingsmoothandshinyD.asubstancecapableofreducingfrictionbymakingsurfacessmoothorslipperyDB3.Whichofthefollowingisnotincludedinacompany’sfinancialstatements?A.thebalancesheetB.theincomestatementC.theprofessionalstatementD.thecashflowstatement4.Thecashflowstatementdiffersfromtheseotherfinancialstatementsinthat_________.A.itgivesaone-timesnapshotofacompany’sassetsandliabilities.B.itindicatesthebusiness’sprofitabilityduringacertainperiod.C.itactsasakindofcorporatecheckbookthatreconcilestheothertwostatementsD.itcomesfromsourceslikelegalsettlementsorthesaleofcompanyrealestate5.Accordingtothetext,wecaninferthat________________.A.thecashflowstatementisacompressedversionofthecompany’scheckbookB.thebottomlineofacashflowstatementreportstheoverallchangeinthecompany’scashanditsequivalentsoverthelastperiodC.wecannotfindtheoverallfinancialwell-beingofthecompanybyreadingthestatementofcashflowD.cashflowtellsustheprofitearnedorlostduringaparticularperiod.CCCPartEA.ThatkindofstrategywillbasicallyforcestudentstodomorethansimplydownloadtheireducationB.Doyouwantto“write”apaperon“Hamlet’sirreconcilablemoraldilemmas”?C.Thecontemporarystudentwhowantstofakeatermpaperdoesnothavetosearchfar.D.Thetaskmaybetoodifficultfortheteachertofigureallout.E.Inventiveteacherscanmaketheirassignmentsalmostcheat-proof.F.ButforthosewithInternetaccess,illicitresourcesarejustafewlinksaway.G.Isthisnewtechnologymakingcheatingmorewidespread?H.AndsomepeopleworrythattheInternetcouldbecomethebestaidyetforcheating.I.Foraone-timefeeof$9.95,yougetaccesstopre-writtenpapersforanentiresemester.Forgenerationsofstudents,writingtermpapershasbeenamajorsourceofnervesandfrustration,ifnottheultimatehomeworknightmareexample.____1___AllonehastodoisgototheappropriateWebsite,whereonlinepaperscaneitherbepurchased,ordered,ordownloadedforfree.Ifyouaretoolazyorsimplytoobusywritingyourowntermpaper,GeniusPapersisreadilyavailable___2___.Somesite

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