BEC課堂筆記之Unit3

Managing cash flow 管理現金流量

詞彙準備

cash flow現金流向，現金流量，現金流動

cash flow gap現金流量差額

case study案例分析

final payment最後付款

bar chart柱形圖

total sales prices總售價

down payment訂金

bill要求支付……的費用（動詞）

remainder 剩餘物

computer network 電腦網絡系統

early settlement discount 提前付款折扣

labor cost 勞動力成本

credit terms 信用期限

outstanding 剩餘的

outstanding balance 剩餘金額

order books 訂貨本

a shortage of cash 現金短缺

turnover 營業額

average monthly turnover 平均月營業額

financing cost 融資成本

cash on delivery 貨到付款

credit term 信用期限

margin 利潤

penalty 處罰

inventory 庫存

Speaking 口語練習

What are typical inflows and outflows for your company?

All the money which is coming into the company 流入公司的所有的資金

Cash inflow from operations include 公司營運中流入的資金包括

Income from sales 銷售收入

Receipts from debtors 債務人償還的債務收入

Receipts from minor revenues such as rent revenue 小額收入，比如租金

All the money which is going out of the company流出公司的所有資金

cash outflow from operations include公司營運中流出的資金包括

cash purchases 現金交易

payments to creditors 先債務人償還債務的支出

payments of expenses 公司費用開支

wages for employees 僱員工資

Improving cash flow 提高現金流量

練習：

Write a 30-50 word reply to Steve.

agreeing to help

commenting on Sue’s idea

suggesting a time and place to meet.

給史蒂夫寫一封回信，字數在40-50左右。必須包括以下幾點：

答應給予幫助

對蘇的建議給予評論

建議見面的時間和地點

電子郵件寫作小竅門

電子郵件簡捷，方便，在商務上起着越來越重要的.作用。電子郵件的篇幅一般比較短小，沒有明確的格式要求。文體上一般不太正式，但是一般要依據寫信人和收信人之間的關係定的。語言表達的簡練性和得體性十分重要。

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口語練習

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?

讀以下針對Quick公司現金流量問題提出的建議，選出5個最好的建議。説説它們對公司的益處。

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

參考詞彙和表達

improve business performance through cash flow planning 通過資金流量來改善公司業績

bill as soon as work bas been done or order fulfilled 工作完成後或按訂單發貨後馬上要求對方付款

bill promptly so that you can have the cash available to cover the payments 及時要求對方付款您就有資金來支付自己需要的支出

adding penalty charges for late payment urges clients to pay promptly對拖欠付款的增收罰款促使客户及時付款

reduce the amount/time of credit given to customers 減少向客提供的賒帳數量，縮短信用週期。

Increase sales(particularly those involving cash payments) helps to solve the capital problem 提高銷售量（特別是含有現金支付的銷售量）有利於解決資金問題

Monitor the payment performance of customers 監控顧客的付款表現

Weed out these slow pays/no pays 淘汰那些拖欠付款或不付款的顧客

Become more selective when granting credit is good for the business’s cash flow, too提供賒帳時對客户進行更嚴格的篩選對公司的現金流量也有好處

Trimming your inventory is also a good way to avoid cash-flow problems 減少存貨也是避免現金流量問題的好辦法。