编剑桥商务英语中级第

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1、PASSCambridgeBECVantageUnit3bCashFlowUnit3bCashFlowPartIObjectives:Unit3bCashFlowPartIIManagecashflowEx.1:Brainstorm:toexplaininflowandoutflow:Unit3bCashFlowEx.2:ReadthecasestudyquicklyandanswerthequestionsinordertogetthegeneralideaandidentifySteveandSue’sproblemKey

2、s: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),labourc

3、osts(人工成本),wages,tofinance,interest.Unit3bCashFlowEx.5:Thisunitfocusononecommonreasonwhysmallcompaniesfail,i.e.cashflowproblems.InpairsSsnowthinkofthreeotherreasonswhymanysmallcompaniesfail:SuchasCompetition2.Unsoundbusinessplan不成熟的商业计划3.Inheritedfamilycompanywheret

4、hepresentownerdoesn’thavethenecessaryexpertise4.inabilitytogetsufficientcapitaltodevelop/expandetc.ExamFocus:SpeakingtestparttwoTopic:Howtopreventasmallbusinessfromcashflowproblem?Tips:1.ASSESSthecreditrisk(信贷风险)ofeverycustomerandassignacreditlimit(信贷限额)tothembefore

5、anygoodsaresupplied.2.STATEthecreditterms(贷款条件)clearlyoneachinvoice(apay-bydateanddetailsofinterestcharges).3.ASKforapercentageoftheinvoicevalueinadvanceasprotectionagainstbaddebtandtohelpcashflow.4.TRYcreditinsurance(信用保险)ifcreditchecksdonotcomeuptostandard.5.THINK

6、aboutusingdebtcollectionagenciesforsmallerdebts.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.MAKESUREy

7、ouknowthenameanddepartmentofthepersontowhomeachinvioceisbeingsent.7.CHECKhowlongexistingcustomerstaketopayandnegotiatenewcredittermsiftheyarenotmeetingbillsontime.8.OFFERyourcustomersdiscountsforpayingpromptlywheninvoiced.9.FOLLOWUPwithafaxtomakesureyourinvoiceisn’t

8、overlooked,disregardedorleftatthebottomofthefile.Aglossaryofsomeofthetechnicaltermsinmoneymatters1.CIF=CostInsuranceandFreight到岸价格2.FOB=Fr