新编剑桥商务英语中级第二版

PASSCambridgeBECVantage

Unit3bCashFlowUnit3bCashFlowPartIObjectives:

Unit3bCashFlowPartIIManagecashflow

Ex.1:Brainstorm:toexplaininflowandoutflow:

Unit3bCashFlowEx.2:ReadthecasestudyquicklyandanswerthequestionsinordertogetthegeneralideaandidentifySteveandSue’sproblemKeys:

Unit3bCashFlowEx.3:ScanthetextforthewordslistedandsaywhethertheyrefertoinflowsoroutflowsintheQuickComputerscasestudy.Keys:

Inflows:downpayment((分期付款中的)头期款),

totalsalesprice,outstandingbalance(未达余额)Outflows:Earlysettlementdiscount(结算折扣,areductionoffanoutflow),labourcosts(人工成本

),wages,tofinance,interest.Unit3bCashFlowEx.5:Thisunit

focus

ononecommonreasonwhysmallcompaniesfail,i.e.cashflowproblems.InpairsSsnowthinkofthreeotherreasonswhymanysmallcompaniesfail:SuchasCompetition2.Unsoundbusinessplan不成熟的商业计划3.Inheritedfamilycompanywherethepresentownerdoesn’thavethenecessaryexpertise4.inabilitytogetsufficientcapitaltodevelop/expandetc.ExamFocus:SpeakingtestparttwoTopic:Howtopreventasmallbusinessfromcashflowproblem?Tips:1.ASSESSthecreditrisk(信贷风险)ofeverycustomerandassignacreditlimit(信贷限额)tothembeforeanygoodsaresupplied.2.STATEthecreditterms(贷款条件)clearlyoneachinvoice(apay-bydateanddetailsofinterestcharges).3.ASKforapercentageoftheinvoicevalueinadvanceasprotectionagainstbaddebtandtohelpcashflow.4.TRYcreditinsurance(信用保险)ifcreditchecksdonotcomeuptostandard.5.THINKaboutusingdebtcollectionagenciesforsmallerdebts.Agencyfees,usuallybasedonapercentage,areonlypayableifthedebtissuccessfullyrecovered.CreditInsurance信用保险是指权利人向保险人投保债务人的信用风险的一种保险，是一项企业用于风险管理的保险产品。其主要功能是保障企业应收帐款的安全。其原理是把债务人的保证责任转移给保险人，当债务人不能履行其义务时，由保险人承担赔偿责任。

6.MAKESUREyouknowthenameanddepartmentofthepersontowhomeachinvioceisbeingsent.7.CHECKhowlongexistingcustomerstaketopayandnegotiatenewcredittermsiftheyarenotmeetingbillsontime.8.OFFERyourcustomersdiscountsforpayingpromptlywheninvoiced.9.FOLLOWUPwithafaxtomakesureyourinvoiceisn’toverlooked,disregardedorleftatthebottomofthefile.Aglossaryofsomeofthetechnicaltermsinmoneymatters1.CIF=CostInsuranceandFreight到岸价格2.FOB=FreeonBoard船上交货价格,离岸价格3.CFR=CostandFreight成本加运费4.EXW=ExWork工厂的交货价5.FCA=FreeCarrier不包括保险另:

1.在中国的码头交货:术语叫做FOB

比如约定在上海港口交货,就叫做FOBSHANGHAI

在这种方式下,除了货物本身的价值以外,还要加上你把货物运到上海码头的运费,和报关出口手续费以及上海码头上产生的杂费,才是总的成本价格。

FOB价格是最基本的价格。

简便公式:FOB=货价+国内运杂费2.在外国码头交货,同时给货物买上个保险以免途中损坏,术语叫做CIF

同样的，约定在纽约港口交货就叫CIFNEWYORK

简便公式:CIF=FOB+远洋运费+保险费

CIFVS

FOB

VS

EXW

VS

FCA1.CIF:到岸价（包括保险）costinsurancefreight“成本、保险费加运费”是指在装运港当货物越过船舷时卖方即完成交货。

2.FOB离岸价freeonboard“船上交货（……指定装运港）”是当货物在指定的装运港越过船舷，卖方即完成交货。这意味着买方必须从该点起承当货物灭失或损坏的一切风险。FOB术语要求卖方办理货物出口清关手续。

3.EXW:指工厂的交货价，即出厂价，不含装卸费与运费、工厂也不负责办理出口清关手续。EXW对工厂来说只要按时完成货物等客人来取就行了，其他的一切与工厂无关。4.FCA

到岸价（不包括保险）freecarrier货交承运人（……指定地点）”是指卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货。需要说明的是，交货地点的选择对于在该地点装货和卸货的义务会产生影响。若卖方在其所在地交货，则卖方应负责装货，若卖方在任何其他地点交货，卖方不负责卸货。

Termsofpayment(付款条件)1.D/D=DemandDraft即期汇票2.T/T=telegraphictransfer电汇3.D/A=DaysafterAcceptance【商】承兑后...日;DepositAccount存款帐目;4.D/P=DeliveryagainstPayment付款交货;DocumentagainstPayment支付书,付款交单5.L/C=letterofcredit信用证

Methodsofpayment(付款方法)现金付款paymentbycash;paymentbyreadycash(n.现款)以支票支付paymentbycheque

以汇票支付paymentbybill汇票billofexchange

以物品支付paymentinkind货到付款/现金提货cashondelivery(C.O.D.)

货到付现款cashonarrival

即时付款promptcash

净价/最低价格付现netcash凭单据付现款cashagainstdocuments

凭提单付现款cashagainstbillsoflading

承兑交单documentsagainstacceptance(D/A)

付款交单documentsagainstpayment(D/P)

Unit3bCashFlowPartIIIImprovingcashflowWritingEx.1:readtheemailtounderstandtheprobleminpreparationforthewritingtaskandcomposeareplyof40-50wordswhichcontainsthethreepointslisted.Thenexchangeyourdraftwithyourpartnerandofferfeedbackontheclarity,length,formality.Writingtips:

e-mailsareoftenshortandinformal,noparticularstyleisrequired,thestyledependsonthewriter’srelationshipwiththereader.Suggestedanswer:Unit3bCashFlowPartIIIImprovingcashflowEx.3:Listenagainandanswerthequestions.listeningSuggestedanswerUnit3bCashFlowPartIIIImprovingcashflow