聽力要點(diǎn)解釋
1. over trading 貿(mào)易透支，指超過公司貿(mào)易能力的貿(mào)易
2. to figure out a quicker way of turning those sales into cash. 找到把銷售變現(xiàn)（把銷售額轉(zhuǎn)換為現(xiàn)金）的快捷方法。
3. our margins are small enough already 我們的利差已經(jīng)很小了
4. I don’t see how we can afford to offer discounts. 我不明白我們?cè)趺催€能夠提供折扣。
5. Financing your cash flow gap means…籌集資金填補(bǔ)缺口意味著…
6. I get the point. 我明白了 （口語(yǔ)）
參考答案
Steve: Steve seems skeptical about early settlement discounts. He finally agree to a 1% discount-but with some reluctance.
Sue: Sue is more positive about early settlement discounts.
Barbara: Barbara looks all the possibilities and ask questions about the implications of the various options. She seems open-minded but fundamentally in favor of the proposal.
Listen again and answer the following questions.
1. how does Barbara describes the problem?
2. how many customers would be interested in a 1% early settlement discount?
3. why doesn’t Steve want to offer discounts?
4. what is the company’s average monthly turnover?
5. what does Steve forget to include in his calculations?
6. how much extra would be 1% discount really cost the company?
7. how would a 2% discount improve Steve’s cash flow?
8. what action do Steve and Sue decide to take?
參考答案
1. over-trading
2. about half
3. their margins are already small; they can’t afford to offer discounts.
4. $ 25,000
5. financing cost
6. $ 500
7. they would have an extra $ 16,000 a month.
8. they decide to offer 1% early settlement discount.
Speaking口語(yǔ)練習(xí)
Work in pairs. Look at these suggestions for improving Quick Computers’ cash flow. Choose the best five ideas. How would they benefit the company?
讀以下針對(duì)Quick公司現(xiàn)金流量問題提出的建議，選出5個(gè)的建議。說說它們對(duì)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
參考詞匯和表達(dá)
improve business performance through cash flow planning 通過資金流量來改善公司業(yè)績(jī)
bill as soon as work bas been done or order fulfilled 工作完成后或按訂單發(fā)貨后馬上要求對(duì)方付款
bill promptly so that you can have the cash available to cover the payments 及時(shí)要求對(duì)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(duì)拖欠付款的增收罰款促使客戶及時(shí)付款
reduce the amount/time of credit given to customers 減少向客提供的賒帳數(shù)量，縮短信用周期。
Increase sales(particularly those involving cash payments) helps to solve the capital problem 提高銷售量（特別是含有現(xiàn)金支付的銷售量）有利于解決資金問題
Monitor the payment performance of customers 監(jiān)控顧客的付款表現(xiàn)
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(shí)對(duì)客戶進(jìn)行更嚴(yán)格的篩選對(duì)公司的現(xiàn)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(xiàn)金流量問題的好辦法。
1. over trading 貿(mào)易透支，指超過公司貿(mào)易能力的貿(mào)易
2. to figure out a quicker way of turning those sales into cash. 找到把銷售變現(xiàn)（把銷售額轉(zhuǎn)換為現(xiàn)金）的快捷方法。
3. our margins are small enough already 我們的利差已經(jīng)很小了
4. I don’t see how we can afford to offer discounts. 我不明白我們?cè)趺催€能夠提供折扣。
5. Financing your cash flow gap means…籌集資金填補(bǔ)缺口意味著…
6. I get the point. 我明白了 （口語(yǔ)）
參考答案
Steve: Steve seems skeptical about early settlement discounts. He finally agree to a 1% discount-but with some reluctance.
Sue: Sue is more positive about early settlement discounts.
Barbara: Barbara looks all the possibilities and ask questions about the implications of the various options. She seems open-minded but fundamentally in favor of the proposal.
Listen again and answer the following questions.
1. how does Barbara describes the problem?
2. how many customers would be interested in a 1% early settlement discount?
3. why doesn’t Steve want to offer discounts?
4. what is the company’s average monthly turnover?
5. what does Steve forget to include in his calculations?
6. how much extra would be 1% discount really cost the company?
7. how would a 2% discount improve Steve’s cash flow?
8. what action do Steve and Sue decide to take?
參考答案
1. over-trading
2. about half
3. their margins are already small; they can’t afford to offer discounts.
4. $ 25,000
5. financing cost
6. $ 500
7. they would have an extra $ 16,000 a month.
8. they decide to offer 1% early settlement discount.
Speaking口語(yǔ)練習(xí)
Work in pairs. Look at these suggestions for improving Quick Computers’ cash flow. Choose the best five ideas. How would they benefit the company?
讀以下針對(duì)Quick公司現(xiàn)金流量問題提出的建議，選出5個(gè)的建議。說說它們對(duì)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
參考詞匯和表達(dá)
improve business performance through cash flow planning 通過資金流量來改善公司業(yè)績(jī)
bill as soon as work bas been done or order fulfilled 工作完成后或按訂單發(fā)貨后馬上要求對(duì)方付款
bill promptly so that you can have the cash available to cover the payments 及時(shí)要求對(duì)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(duì)拖欠付款的增收罰款促使客戶及時(shí)付款
reduce the amount/time of credit given to customers 減少向客提供的賒帳數(shù)量，縮短信用周期。
Increase sales(particularly those involving cash payments) helps to solve the capital problem 提高銷售量（特別是含有現(xiàn)金支付的銷售量）有利于解決資金問題
Monitor the payment performance of customers 監(jiān)控顧客的付款表現(xiàn)
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(shí)對(duì)客戶進(jìn)行更嚴(yán)格的篩選對(duì)公司的現(xiàn)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(xiàn)金流量問題的好辦法。