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1、Unit Three B Cash flow 现金流量Objectives 学习重点1. To enable Ss to talk about making and changing orders2. To raise awareness of clarity in writing and useful phrases for letter writing3. To practise reading for specific information4. To practise writing short faxes5. To practise proof-readingVocabulary 词
2、汇准备cash flow 现金流向，现金流量，现金流动cash flow gap 现金流量差额case study 安例分析final payment 最后付款bar chart 柱形图total sales prices 总售价down payment 订金bill 要求支付的费用（动词）remainder 剩余物computer network 电脑网络系统early settlement discount 提前付款折扣labor cost 劳动力成本credit terms 信用期限outstanding 剩余的outstanding balance 剩余金额order books 订货
3、本a shortage of cash 现金短缺turnover 营业额average monthly turnover 平均月营业额financing cost 融资成本cash on delivery 货到付款credit term 信用期限margin 利润penalty 处罚inventory 库存Managing cash flow 管理现金流量Speaking 口语练习What are typical inflows and outflows for your company?Inflows refers to all the money which is coming into
4、the company, like income from sales, whereas outflows refers to all the money which is going out of the company, like wages.All the money which is coming into the company 流入公司的所有的资金Cash inflow from operations include 公司营运中流入的资金包括：Income from sales 销售收入Receipts from debtors 债务人偿还的债务收入Receipts from mi
5、nor revenues such as rent revenue 小额收入，比如租金All the money which is going out of the company流出公司的所有资金cash outflow from operations include公司营运中流出的资金包括：cash purchases 现金交易payments to creditors 先债务人偿还债务的支出payments of expenses 公司费用开支wages for employees 雇员工资Reading 阅读练习Read the case study about a computer
6、business owned by Steve and Sue Quick. Answer the following questions.阅读对史蒂夫和苏贵克拥有的电脑公司的案例分析，回答下边的问题。1. How much does Steve receive when he takes the order?史蒂夫接到订单时得到多少钱？2. How much does the system cost to build and install? 系统的建立和安装需要多少钱？3. When does he receive final payment? 他什么时候得到最后付款？Explanatio
7、n 课文讲解今天要给大家讲解的是有关现金流量的文章。文章中提到的公司是史蒂夫和苏贵克的电脑公司。Steve and Sue Quick own Quick Computers, a small computer company in Atlanta. The company builds and installs office computer systems and employs two people.史蒂夫和苏贵克拥有的电脑公司是一家位于亚特兰大的小型电脑公司。公司业务是创建和安装办公电脑系统，公司有两名雇员。注释：Install 是安装的意思。比如：Hes going to insta
8、ll an air-conditioner in the house.他要在这屋子里边装空调机。（第一段讲解）When a customer places an order, Steve charges 10 per cent of the total sales price as down payment.有客户来订货时，史蒂夫收取总售价的10%作为定金。注释：Down payment 是“分期付款的头款”，比如。Ill be broken after making the down payment.付了头款，我就一文不名了。另外我们常说的“分期付款”的英语表达是：installment.
9、比如We will pay for houses by monthly installments.我们将按月分期付款买房。The customer is then billed for the remainder after the system has been installed.待系统安装完毕之后再要求客户支付剩余的资金。注释：这里的bill 做动词用，意思是“要求付款，要求支付”。比如：Michigan officials are planning to bill the federal government for the states firefighting costs. 密歇根
10、的官员们打算要求联邦政府支付该州的消防费用。The total sales price of a small office computer network is $ 10, 000. The components are priced at $4,000 and come from one supplier.一个小型办公电脑网络系统的总售价是10 000美元。系统的各部件总价格为4 000美元，从同一供应商直接进货。注释：这里的one 表示“同一个”，也就是只从一个供应商那里购买。This supplier offers a 2 per cent discount if Steve pays
11、 for the suppliers no later than 10 days after receiving them. Steve always takes advantage of early settlement discounts.如果史蒂夫在收货后十天内付款，供应商提供2%的折扣。史蒂夫总是利用提前付款得到这一折扣。注释：注意，英语中表示“打折”的表达与汉语不同：英语的着眼点在折扣部分，比如10% off。而汉语则习惯将重点放在扣除折扣后剩余的部分。10 % off 一般翻译为“打九折”因此，这里的2% discount翻译为“打九八折”。另外，在这段话中，还有一个单词要引起我们
12、注意的，pay 。pay 做动词时，如果后边跟的是money, bill, tax 等词时，不用加介词；例如： I pay my taxes 我付了税款。但是，如果表示“为而付款”的时候，就要加介词for. 比如：how much did you pay for the tickets 你买票花了多少钱。（第二段讲解）On day 1 Steve receives the $ 1,000 down payment and orders the parts. He pays for these on day 7 ( $4,000 less 2 per cent early settlement
13、discount= $ 3,920).在第一天，史蒂夫收到1 000美元的现金并订购各种部件，他在第七天支付了这些费用（因为有2%的提前付款折扣，实际支付少于4 000美元，即是 3920美元）。注释：Less在这里是动词，减少，减去的意思。Settlement是“结算”的意思，payment of account. 比如：The settlement of his debts took him several months.他花了几个月时间来结清债务。（第三段讲解）The system is ready for installation by day 28 and Steve calcula
14、tes direct labor costs of $2,700. 到第28天，该系统已经准备就绪可以安装了，史蒂夫计算出直接劳动力成本为2700美元。注释：Calculate 计算的意思。He calculated the costs very carefully.他仔细计算开支。As he pays his employees every two weeks, these wages are paid on days 14 ( $ 1,200) and 28 ($ 1, 500). 因为他每两周给雇员发一次工资，所以发工资是在第14天（支付1200美元）和第28天（支付1500美元）。A
15、week later, on day 35, the system is installed, with further labor costs of $300.一周后，在第35天，该系统安装完毕，另付劳动力成本300美元。The customer is then billed and given credit terms of 30 days. Finally, on day 65, Steve receives the outstanding balance of $9,000.之后要求客户支付并给予30天的信用期限。最后在第65天，史蒂夫收到其余的9000美元。注释：Credit 有“信
16、誉，荣誉，贷款，赊购限度”的意思。比如：The bank refused further credits to the company.银行拒绝再贷款给该公司。He is a man of high credit他是个很有名望的人。（第四段讲解）The cash flow gap opens on day 7 when Steve pays for the supplies;现金流量差额是在第7天史蒂夫支付供货现金时产生的。注释：Supplies 的意思为“所供应的货物”we guarantee the quality of our supplies. 我们保证供货的质量。另外，supply
17、也可以指“日常用品”。比如，office supplies 办公用品，stationery supplies 文具用品，household supplies 家庭用品等。It widens to $ 5,920 by day 35. This means he has to finance, and possibly pay interest on the $ 5,920 for 30 days until the customer pays the final $9,000.到第35天，现金口扩大到5920 美元。这意味着他不得不去筹措资金。而且在客户支付最后9000美元以前的30天里，他可
18、能要为这5920美元付出利息。注释：Widen 扩大，He wants to widen his knowledge of the industry.他想扩充自己在这一行业的知识。Pay interest on “为付利息”的意思。Speaking 口语练习Work in pairs. Think of three other reasons why many small companies fail.参考词汇和表达sharp/intense competition 激烈的竞争inability to brand themselves 没有能力树立自己的品牌lack of capital 资金
19、缺乏unsound business plan 不成熟的商业计划unable to do market research 没有能力做市场调查poor management skills 不当的管理技能inherited company where the present owner doesnt have the necessary expertise 家族继承的企业，而目前的管理人缺乏必要的专业技能inability to get sufficient capital to expand 没有能力获得足够的资金来扩展业务Improving cash flow 提高现金流量Reading 阅读
20、练习Steve and Sue are finding it difficult to pay suppliers because of the shortage of cash. Steve e-mails Babara, a friend and management consultant, to ask for help. Read the e-mail. What solution are Steve and Sue considering?因为资金短缺，史蒂夫和苏给供应商付款就有困难。史蒂夫给他的朋友，管理顾问巴巴拉凯佩尔发去了一封电子邮件，请她帮忙。读下列的邮件，思考史蒂夫和苏在考
21、虑什么对策。Hi BarbaraHow are you doing? Sue and I are fine and the business is going well. Sometimes I think its ok doing too well. It seems that the more we sell, the less cash we have. Our order books are full but were still having problems paying our suppliers for components.Sue want to offer early se
22、ttlement discounts but I think thatll be too expensive. Could you possibly have a look at our books and give us some advice? Wed both be very grateful for some help.All the bestSteve要点解释1. our order books are full 向我们订货的人很多，这里order books是指“订货簿”。2. have problems doing 在方面有困难。3. Could you possibly hav
23、e a look at our books and give us some advice?你能否帮我们看一看帐本，给我们一点建议？（books是指“帐本”）4. we would be very grateful for some help.如果你能给一些帮助的话，我们都将十分感激。Writing 写作练习Write a 30-50 word reply to Steve.给史蒂夫写一封回信，字数在40-50左右。必须包括以下几点：agreeing to help答应给予帮助commenting on Sues idea对苏的建议给予评论suggesting a time and place
24、 to meet.建议见面的时间和地点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。Suggested answer:Hi SteveIt is good to know that business is going well, of course I will help! I think Sues idea could be one solution but wait and lets discuss it together
25、 in more detail. How about a meeting one Friday at 10 am in my office? See you then.BarbaraListening 听力练习（阅读）Babara discusses the cash flow problem with Steve and Sue. Listen to their discussion. What are their attitudes to early settlement discounts.巴巴拉与史蒂夫和苏讨论现金流量问题。听听他们的谈话，他们对提前付款折扣有什么看法？听力要点解释1.
26、 over trading 贸易透支，指超过公司贸易能力的贸易2. to figure out a quicker way of turning those sales into cash. 找到把销售变现（把销售额转换为现金）的快捷方法。3. our margins are small enough already 我们的利差已经很小了4. I dont see how we can afford to offer discounts. 我不明白我们怎么还能够提供折扣。5. Financing your cash flow gap means筹集资金填补缺口意味着6. I get the p
27、oint. 我明白了 （口语）参考答案Steve: Steve seems skeptical about early settlement discounts. He finally agree to a 1% discount-but with some reluctance.Sue: Sue is more positive about early settlement discounts.Barbara: Barbara looks all the possibilities and ask questions about the implications of the various
28、 options. She seems open-minded but fundamentally in favor of the proposal.Listen again and answer the following questions.1. how does Barbara describes the problem?2. how many customers would be interested in a 1% early settlement discount?3. why doesnt Steve want to offer discounts?4. what is the
29、companys average monthly turnover?5. what does Steve forget to include in his calculations?6. how much extra would be 1% discount really cost the company?7. how would a 2% discount improve Steves cash flow?8. what action do Steve and Sue decide to take?参考答案1. over-trading 2. about half3. their margi
30、ns are already small; they cant afford to offer discounts.4. $ 25,0005. financing cost6. $ 5007. they would have an extra $ 16,000 a month.8. they decide to offer 1% early settlement discount.Look at these possible uses of conditional forms. Write them in the appropriate groups below. to describe ac
31、tions/situations we do not expect to happen. to describe hypothetical actions/situations. （假设的情况） to describe actions/situations we expect to happen to respond to suggestions we do not agree with to make indirect suggestions. willIf + present simple, going to + infinitive might To describe actions/s
32、ituations we expect to happene,g, if we offer 2%, three quarters of our customers will wouldIf + past simple, could + infinitive mightto describe actions/situations we do not expect to happene.g if we offered a 1% discount, about half of our customers would pay in ten days.to describe hypothetical a
33、ctions/situationse.g. if I were you Steve, Id really thinkto respond to suggestions we do not agree withe,g. if we gave a 2% discount, wed lose thousands of dollarsto make indirect suggestionse.g. what if you offered 1% and half your customers used it?Speaking 口语练习Work in pairs. Look at these sugges
34、tions for improving Quick Computers cash flow. Choose the best five ideas. How would they benefit the company?读以下针对Quick公司现金流量问题提出的建议，选出5个最好的建议。说说它们对公司的益处。Ask customers for cash on deliveryReduce credit terms from 30 to 20 daysAdd penalty charges fro late paymentPay suppliers after 30 days, not 10Re
35、duce inventory to a minimumFind cheaper suppliersPay staff monthlyCut the staff wage billIncrease pricesIncrease sales参考词汇和表达improve business performance through cash flow planning 通过资金流量来改善公司业绩bill as soon as work bas been done or order fulfilled 工作完成后或按订单发货后马上要求对方付款bill promptly so that you can ha
36、ve the cash available to cover the payments 及时要求对方付款您就有资金来支付自己需要的支出adding penalty charges for late payment urges clients to pay promptly对拖欠付款的增收罚款促使客户及时付款reduce the amount/time of credit given to customers 减少向客提供的赊帐数量，缩短信用周期Increase sales(particularly those involving cash payments) helps to solve th
37、e capital problem 提高销售量（特别是含有现金支付的销售量）有利于解决资金问题Monitor the payment performance of customers 监控顾客的付款表现Weed out these slow pays/no pays 淘汰那些拖欠付款或不付款的顾客Become more selective when granting credit is good for the businesss cash flow, too 提供赊帐时对客户进行更严格的筛选对公司的现金流量也有好处Trimming your inventory is also a good
38、way to avoid cash-flow problems减少存货也是避免现金流量问题的好办法语法Future arrangements 未来的安排Future arranges can be expressed in the following ways.We re getting a new delivery in tomorrow morning.The train leaves at 6.30 tomorrow evening.These forms are used in the following ways.To describe events that have been a
39、rranged.The shipment is arriving on 16 October.To refer to fixed timetable or schedulesThe plane lands at 10.40 pm local time.Note: WILL is not used to describe future arrangements.We WILL meet our agents next week.Were meeting our agents next week.Future intensions 未来的意图Future intensions can be exp
40、ressed in the following ways.Were going to issue a final demand if they dont pay soon.I think well pay by letter of credit.These forms are used in the following ways.To describe existing intensionsWere going to set up a direct agreement.To express spontaneous intensionsA mistake is seen on an invoic
41、e: Oh, no, well have to issue a credit note.Predictions 预测Predictions can be made in the following ways.The ships going to be ready to leave in the next day or two.The goods will arrive late if the bad weather continues.Shipping costs are likely to go up in future.(also bound to, unlikely to, set to
42、)These forms are used in the following ways.For spoken predictions based on knowledge/evidenceWere going to have problems getting the order ready in time.For spontaneous spoken predictionsA dockers strike? This means our shipmentll be delayed.For written predictions in newspapers/magazines.The stron
43、g pound will hit UK exports into Europe.Note: Modal verbs can also be used to express uncertainty about the future.There could be a delay at customs.The consignment might not leave Rotterdam until Friday.练习You are a buyer at a mail company. You have decided to reduce the size of next years catalogue
44、. This means cancelling part of an order.你是一家邮购公司的客户，你已经决定减少明年目录单上的商品，也就是要取消一部分订货。Write a letter of 120-140 words to the supplier:给供应商写一封120-140字的信，必须包含以下的内容：Informing the supplier把这一情况告知供应商Explaining the cancellation解释取消订货的原因Saying which articles you wish to cancel说明您想要取消那些商品Apologizing for the can
45、cellation向供应商道歉Confirming the delivery date for the order确认所订货物的送货日期Suggested answer:Dear Mr JenkinsOrder no. BS/453I am writing with regard to the above order, which I placed with you on 23 March 2001. This order was originally for the following items:300 short-length Scarlette skirts200 medium-len
46、gth Suzanne skirts.As you may have heard, our company is currently undergoing a large scale restructuring programme. As part of this programme we have been forced to make large-scale cuts to the contents of our forthcoming catalogue. As a result, we regretfully have to cancel our order with you for the 200 Suzanne skirts. I can however, confirm that the proposed delivery date of 22 August 2001 for the Scarlette skirts is still acceptable. I apologise for any inconvenience this change to our order may cause you and look forward to working together in the future.Yours sincerely
