Managing cash flow 管理現(xiàn)金流量
詞匯準備
cash flow 現(xiàn)金流向，現(xiàn)金流量，現(xiàn)金流動
cash flow gap 現(xiàn)金流量差額
case study 安例分析
final payment 最后付款
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 剩余物
computer network 電腦網(wǎng)絡(luò)系統(tǒng)
early settlement discount 提前付款折扣
labor cost 勞動力成本
credit terms 信用期限
outstanding 剩余的
outstanding balance 剩余金額
order books 訂貨本
a shortage of cash 現(xiàn)金短缺
turnover 營業(yè)額
average monthly turnover 平均月營業(yè)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(xiàn)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 雇員工資
Improving cash flow 提高現(xiàn)金流量
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?qū)懸环饣匦?，字?shù)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，在商務上起著越來越重要的作用。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(jù)寫信人和收信人之間的關(guān)系定的。語言表達的簡練性和得體性十分重要。
例文：
Hi Steve
It 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
listening 聽力
Babara discusses the cash flow problem with Steve and Sue. Listen to their discussion. What are their attitudes to early settlement discounts.
巴巴拉與史蒂夫和蘇討論現(xiàn)金流量問題。先聽聽他們的談話，他們對提前付款折扣有什么看法？