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1、1,Unit 3b Cash flow,2,Unit 3b Cash flow,I. Managing cash flow Cashflow basics Inflow: all the money or capital which is coming into the company, such as income from sales, receipts from debtors, rent revenue,3,Unit 3b Cash flow,Outflow: all the money or capital which is going out of the company, suc
2、h as wages or salary, overhead costs, labor costs, payment to creditors, payment of expenses,4,Unit 3b Cash flow,Speaking 1 What are typical inflows and outflows for your company?,5,Unit 3b Cash flow,Word tips: All the money which is coming into the company 流入公司的所有的资金 Income from sales 销售收入 Receipts
3、 from debtors 债务人偿还的债务收入 Receipts from minor revenues such as rent revenue 小额收入，比如租金 All the money which is going out of the company流出公司的所有资金,6,Unit 3b Cash flow,cash outflow from operations include公司营运中流出的资金包括 cash purchases 现金交易 payments to creditors 债务人偿还债务的支出 payments of expenses 公司费用开支 wages fo
4、r employees 雇员工资,7,Unit 3b Cash flow,Reading Get familiar with the three questions and check the answers and identify the problems this small company is having. Identify the words below which refer inflows or outflows,8,Unit 3b Cash flow,1. When a customer places an order, Steve charges 10 percent o
5、f the total sales price as down payment. Place v. to give instructions about sth or make a request for sth to happen: e.g. Placing an ad in the local newspaper cost $250. As soon as customers place an order, they receive confirmation by email.,9,Unit 3b Cash flow,Charge v. to require payment for goo
6、ds or services e.g. They charge clients a monthly fee of $25.,10,Unit 3b Cash flow,Down payment n. a payment you make when you buy something that is only part of the full price, with the rest to be paid later e.g. Weve almost got enough money to make a down payment on a house. saving money for a dow
7、n payment on a house,11,Unit 3b Cash flow,2. The customer is then billed for the remainder after the system has been installed. Bill v. sb (for sth) send sb a bill (for sth) 送交某人帐单（要求为某事物付帐） e.g. I cant pay for the books now. Will you bill me (for them) later? 这些书我现在不能付款, 事後给我寄帐单来好吗,12,Unit 3b Cash
8、flow,Remainder n. the remaining amount of sth such as money, people, time, etc Install v. sth (in sth) fix equipment, furniture, etc in position for use, esp by making the necessary connections with the supply of electricity, water, etc e.g. install a heating or lighting system (in a building) （在建筑物
9、中）安装暖气或照明设备,13,Unit 3b Cash flow,3. Steve always takes advantage of early settlement discounts. Settlement n. the action of paying money that you owe e.g. The settlement of his debts took him several months.他花了几个月时间来结清债务,14,Unit 3b Cash flow,4. 4,000 less 2 percent early settlement discounts= 3920 L
10、ess prep. used before a particular amount that must be taken away from the amount just mentioned: e.g. a monthly salary of 2 500 less tax and insurance,15,Unit 3b Cash flow,5. Steve receives the outstanding balance. Outstanding adj. (about payment, work, problems, etc.) not yet paid, done, solved, e
11、tc e.g. The money we received enabled us to pay off outstanding debts.,16,Unit 3b Cash flow,Balance n. the amount of money still owed after sb has paid part of the total e.g. The balance (of 500) will be paid within one week. 余欠之数（500英镑）将於一周内付清.,17,Unit 3b Cash flow,6. This means he has to finance,
12、and possibly pay interest on the 5,920 for 30 days . Finance v. to provide money, especially a lot of money, to pay for something e.g. The scheme is partly financed by a government grant. 此计画有一部分是政府资助的.,18,Unit 3b Cash flow,Interest n. the extra money that you have to pay when you borrow money: e.g.
13、 Youll have to pay interest on the loan.,19,Unit 3b Cash flow,Read the case study and answer the questions : 1. How much money does Steve receive when he takes the order? $1000, i.e. 10% of the total sales price as down payment,20,Unit 3b Cash flow,2. How much does the system cost to build and insta
14、ll? $6920, i.e. Components: $4000 less 2% early settlement discount = $3920 labor cost: $2700 plus a further $300 =3,000,21,Unit 3b Cash flow,3. When does he receive final payment? Up to 30 days after installation In other words, Quick Computers has a cash flow problem. Steve and Sue have to pay sup
15、pliers and wages etc. despite long periods when they have no money coming in.,22,Unit 3b Cash flow,5. inflows: down payment, total sales price, outstanding balance outflows: early settlement discount, labor costs, wages, to finance, interest,23,Unit 3b Cash flow,Speaking 2 Ask students to discuss wi
16、th partner about the reasons why small company fail, present the answers and make supplements,24,Unit 3b Cash flow,Phrases references: sharp/intense competition 激烈的竞争 inability to brand themselves 没有能力树立自己的品牌 lack of capital 资金缺乏 unsound business plan 不成熟的商业计划 unable to do market research 没有能力做市场调查,
17、25,Unit 3b Cash flow,poor management skills 不当的管理技能 inherited company where the present owner doesnt have the necessary expertise 家族继承的企 业，而目前的管理人缺乏必要的专业技能 inability to get sufficient capital to expand 没有能力获得足够的资金来扩展业务,26,Unit 3b Cash flow,II. Improving cash flow Writing Read the email and find the
18、solution Steve and Sue are considering and compose a reply,27,Unit 3b Cash flow,Keys words explanation: our order books are full 向我们订货的人很多（这里order books是指“订货簿”。 have problems doing 在方面有困难。 Could you possibly have a look at our books and give us some advice?你能否帮我们看一看帐本，给我们一点建议？（books是指“帐本”） we would
19、be very grateful for some help.如果你能给一些帮助的话，我们都将十分感激。,28,Unit 3b Cash flow,Email is often short and informal and has no fixed style. The style depends on the writers relationship with the reader. 电子邮件写作小窍门 电子邮件简捷，方便，在商务上起着越来越重要的作 用。电子邮件的篇幅一般比较短小，没有明确的格式 要求。文体上一般不太正式，但是一般要依据写信人 和收信人之间的关系定的。语言表达的简练性和得体
20、 性十分重要。,29,Unit 3b Cash flow,Hi Steve It is good to know that business is going well, of course I will help! I think Sues idea could be one solution but wait and lets discuss it together in more detail. How about a meeting on Friday at 10 am in my office? See you then. Barbara,30,Unit 3b Cash flow,L
21、istening Listen to Steve and Sues discussion with Barbara. Answer the questions on p37. Discuss the attitudes of the three speakers to early settlement discounts. Look at the tape scripts on p153 and underline the conditional sentences.,31,Unit 3b Cash flow,Margin n. the difference between the cost
22、of buying or producing sth and the price that it is sold for 成本与售价间的差额; 赢利; 利润,32,Unit 3b Cash flow,Suggested answers: What are their attitudes to early settlement discounts? Steve: Steve seems skeptical about early settlement discount. He finally agrees to a 1% discount, but with some reluctance.,3
23、3,Unit 3b Cash flow,Sue: Sue is more positive about early settlement discounts Barbara: Barbara looks at all the possibilities and ask questions about the implication of the various options. She seems open-minded but fundamentally in favor of the proposal.,34,Unit 3b Cash flow,Listening again to the
24、 conversation and answer the questions 1. over-trading 2. About half 3. Their margins are already small; they cant afford to offer discounts 4. $25,000,35,Unit 3b Cash flow,5. Financing cost 6. $500 7. They would have an extra $16,000 a month 8. They decide to offer 1% early settlement discount,36,U
25、nit 3b Cash flow,will If + present simple, going to + infinitive might,To describe actions / situations we expect to happen e.g. If we offer 2%, three quarters of our customers will,37,Unit 3b Cash flow,would if + past simple, could + infinitive might,To describe actions/situations we do not expect
26、to happen e.g. If we offer a , about half our customers would pay in ten days. 2. To describe hypothetical actions and solutions e.g. if I were you Steve, Id really think,38,Unit 3b Cash flow,3. To respond to suggestions we do not agree with e.g. If we gave a 2% discount, wed lose thousands of dolla
27、rs 4. To make indirect suggestions e.g. What if you offered 1% and half your customers used it?,39,Unit 3b Cash flow,Speaking 3 Work in pairs. Look at these suggestions for improving Quick Computers cash flow. Choose the best five ideas. How could they benefit the company?,40,Unit 3b Cash flow,Impro
28、ve business performance through cash flow planning 通过资金流量来改善公司业绩 Bill as soon as work bas been done or order fulfilled 工作完成后或按订单发货后马上要求对方付款 Bill promptly so that you can have the cash available to cover the payments 及时要求对方付款您 就有资金来支付自己需要的支出,41,Unit 3b Cash flow,Adding penalty charges for late paymen
29、t urges clients to pay promptly 对拖欠付款的增收罚款促使客户及时付款 Reduce the amount/time of credit given to customers 减少 向客提供的赊帐数量，缩短信用周期 Increase sales (particularly those involving cash payments) helps to solve the capital problem 提高销售量（特别是含有 现金支付的销售量）有利于解决资金问题,42,Unit 3b Cash flow,Monitor the payment performance of customers 监控顾客 的付款表现 Weed out these slow pays/no pays 淘汰那些拖欠付款或不 付款的顾客 Become more selective when granting credit is good for the businesss cash flow, too 提供赊帐时对客户进行更严的 筛选对公司的现金流量也有好处 Trimming your inventory is also a good way to avoid cash- flow problems 减少存货也是避免现金流量问题的好办法。,43,