新编剑桥商务英语中级第二版.pptx

PASS Cambridge BEC VantageUnit3bCashFlowUnit 3b Cash FlowPart I Objectives:Unit 3b Cash FlowPart II Manage cash flow Ex.1:Brainstorm:toexplaininflowandoutflow:Unit 3b Cash FlowEx.2:ReadthecasestudyquicklyandanswerthequestionsinordertogetthegeneralideaandidentifySteveandSuesproblemKeys:Unit 3b Cash FlowEx.3:Scan the text for the words listed and say whether they refer to inflows or outflows in the Quick Computers case study.Keys:Inflows:down payment(分期付款中的分期付款中的)头期款头期款),total sales price,outstanding balance(未达余额未达余额)Outflows:Early settlement discount(结算折扣结算折扣,a reduction off an outflow),labour costs(人工成本人工成本),wages,to finance,interest.Unit 3b Cash FlowEx.5:This unit focus on one common reason why small companies fail,i.e.cash flow problems.InpairsSsnowthinkofthreeotherreasonswhymanysmallcompaniesfail:Such as1.Competition2.Unsound business plan不成熟的商业计划不成熟的商业计划3.Inherited family company where the present owner doesnt have the necessary expertise4.inability to get sufficient capital to develop/expand etc.Exam Focus:Speaking test part twoTopic:How to prevent a small business from cash flow problem?Tips:1.ASSESS the credit risk(信贷风险信贷风险)of every customer and assign a credit limit(信贷限额信贷限额)to them before any goods are supplied.2.STATE the credit terms(贷款条件贷款条件)clearly on each invoice(a pay-by date and details of interest charges).3.ASK for a percentage of the invoice value in advance as protection against bad debt and to help cash flow.4.TRY credit insurance(信用保险信用保险)if credit checks do not come up to standard.5.THINK about using debt collection agencies for smaller debts.Agency fees,usually based on a percentage,are only payable if the debt is successfully recovered.Credit Insurance 信用保险是指权利人向保险人投保债务人的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。时，由保险人承担赔偿责任。6.MAKE SURE you know the name and department of the person to whom each invioce is being sent.7.CHECK how long existing customers take to pay and negotiate new credit terms if they are not meeting bills on time.8.OFFER your customers discounts for paying promptly when invoiced.9.FOLLOW UP with a fax to make sure your invoice isnt overlooked,disregarded or left at the bottom of the file.Aglossaryofsomeofthetechnicaltermsinmoneymatters1.CIF=Cost Insurance and Freight 到岸价格到岸价格2.FOB=Free on Board 船上交货价格船上交货价格,离岸价格离岸价格3.CFR=Cost and Freight 成本加运费成本加运费4.EXW=Ex Work工厂的交货价工厂的交货价5.FCA=Free Carrier不包括保险不包括保险 另另:1.在中国的码头交货在中国的码头交货:术语叫做术语叫做FOB FOB 比如约定在上海港口交货比如约定在上海港口交货,就叫做就叫做FOB SHANGHAI FOB SHANGHAI 在这种方式下在这种方式下,除了货物本身的价值以外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还要加上你把货物运到上海码头的运费运费,和报关出口手续费以及上海码头上产生的杂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。才是总的成本价格。FOBFOB价格是最基本的价格。价格是最基本的价格。简便公式简便公式:FOB=:FOB=货价货价 +国内运杂费国内运杂费 2.2.在外国码头交货在外国码头交货,同时给货物买上个保险以免途中损坏同时给货物买上个保险以免途中损坏,术语叫做术语叫做CIF CIF 同样的，约定在纽约港口交货就叫同样的，约定在纽约港口交货就叫CIF NEW YORK CIF NEW YORK 简便公式简便公式:CIF=FOB+:CIF=FOB+远洋运费远洋运费 +保险费保险费 CIFVSFOBVSEXWVSFCA1.CIF:到岸价（包括保险）cost insurance freight“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 free on board“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）free carrier 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)Unit 3b Cash FlowPart III Improving cash flowWriting Ex.1:read the email to understand the problem in preparation for the writing task and compose a reply of 40-50 words which contains the three points listed.Then exchange your draft with your partner and offer feedback on the clarity,length,formality.Writing tips:e-mailsareoftenshortandinformal,noparticularstyleisrequired,thestyledependsonthewritersrelationshipwiththereader.Suggested answer:Unit 3b Cash FlowPart III Improving cash flowEx.3:Listen again and answer the questions.listeningSuggested answerUnit 3b Cash FlowPart III Improving cash flowEx.2:Listen to Steve and Sues discussion with Barbara and discuss the attitudes of the three speakers to early settlement discounts.Decisions about attitudes are partly based on the speakers use of conditionals.Suggested answerThank you!