Managing cash flow 管理现金流量
词汇准备
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
案例分析
final payment
最后付款
柱形图
total sales prices
总售价
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
库存
Speaking 口语练习
What are typical inflows and outflows for your company?
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 minor 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
Improving cash flow
提高现金流量
练习：
Write a 30-50 word reply to Steve.
•agreeing to help
•commenting on Sue’s idea
•suggesting a time and place to meet.
给史蒂夫写一封回信，字数在40-50左右。必须包括以下几点：
答应给予帮助
对苏的建议给予评论
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。
例文：
Hi SteveIt is good to know that business is going well, of course I will help! I think Sue’s idea could be one solution but wait and let’s discuss it together in more detail. How about a meeting one Friday at 10 am in my office? See you then.
Barbara
Speaking口语练习
Work in pairs. Look at these suggestions for improving Quick Company’s 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 delivery
• Reduce credit terms from 30 to 20 days
• Add penalty charges fro late payment
• Pay suppliers after 30 days, not 10
• Reduce inventory to a minimum
• Find cheaper suppliers
• Pay staff monthly
• Cut the staff wage bill
• Increase prices
• Increase 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 have 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 the 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 business’s 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 way to avoid cash-flow problems
减少存货也是避免现金流量问题的好办法。
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