商务英语课件：08Unit 3b Cash Flow

1、Unit 3bCash FlowCash FlowCash flow refers to the movement of cash into or out of a business, a project, or a financial product. It is usually measured during a specified, finite period of time. Measurement of cash flow can be used:to determine a projects rate of return or value to determine problems

2、 with a businesss liquidity cash flow effect现金流转效应，内部资金效应 cash paymentn. 现金付款 cash flow statement现金流量表，现金收支一览表 cash flow-back现金回流 Speaking-Inflows & OutflowsWhat are typical inflows and outflows for a company?Inflow: all the money coming into the companySalesProfit from investmentDebts/LoansOutflow:

3、 all the money going out of the companyWagesInventoryInvestmentTaxesReading-Case StudyRead the case study on page 36.Answer the following questions.How much does Steve receive when he takes the order?How much does the system cost to build and install?When does he receive final payment?Reading-Case S

4、tudyDo these words refer to inflows or outflows in this case study?down paymenttotal sales priceearly settlement discountlabor costs wagesoutstanding balanceto financeinterestWork with your partner.Fill in this tableDay 1Day 7Day 14Day 28Day 35Day 65InflowOutflowDaily BalanceTotal BalanceDay 1Day 7D

5、ay 14Day 28Day 35Day 65Inflow1,0009,000Outflow3,9201,2001,500300Daily Balance+1,000-3,920-1,200-1,500-300+9,000Total Balance+1,000-2,920-4,120-5,620-5,920+3,080Its always good to sell more. True?DiscussionWork in pairs. Think of at least three reasons why small companies fail.Why do small businesses

6、 fail?Cash flow problemsFierce competitionUnsound business planInability to get sufficient capital to develop/expandLack of planning Lack of marketing know-how Lack of research into their market Lack of a business-mindset Lack of necessary expertise in inherited family companyPart IIImproving Cash F

7、lowReading & WritingRead the email on page 37.What solution are Steve and Sue considering?Compose a reply of 40-50 words.WritingHi, Steve,Im happy to know that your business is going well and of course, Ill be glad to help. I think Sues idea could be one solution but I would like to discuss with you

8、 in more detail. How about a meeting on Friday at 10 am in my office? Let me know if you can make it.BarbaraListeningListen to the discussion between Barbara and Steve/Sue.What are their respective attitudes toward ESD?Answer questions on page 37.Listeningover-tradingAbout halfTheir margins are alre

9、ady small; cannot afford to offer discounts25,000Financing costs500An extra 16,000 a monthOffer a 1% ESDUses of conditional formsIf + present simple, will/going to/might + infinitiveTo describe actions/situations we expect to happene.g. if we offer 2%, three quarters of our customers will If + past

10、simple, would/could/might + infinitive To describe actions/situations we do not expect to happene.g. if we offered a 1% discount, about half our customers would pay in ten daysTo describe hypothetical actions and situationse.g. if I were you Steve, Id really think To respond to suggestions we dont a

11、gree withe.g. if we gave a 2% discount, wed lose thousands of dollars To make indirect suggestionse.g. What if you offered 1% and half your customers used it? SpeakingWork in pairs.Discuss how these suggestions would benefit the company.Terms concerning CFCredit sales赊帐销售Collection policy/collection

12、 period 收款期Tighten credit policy 收紧赊帐Loosen credit policy 放宽赊帐Cash receipt 现金收讫Cash disbursement 现金支出Day-to-day operation 日常营运credit terms 信用期限 outstanding 剩余的 outstanding balance 剩余金额Terms concerning CFCF from operating activities经营活动产生的现金流量 CF from investing activities投资活动产生的现金流量 CF from financing activities筹资活动产生的现金流量 Capital expenditure 资本开支 Depreciation 折旧(sales) turnover营业额 early settlement discount 提前付款折扣labor cost 劳动力成本 Ter