外国语学院商务英语ppt总结

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1、4.Whatdoesworkingcapital(营业资本；周转资本）include?-Basically,workingcapitalconsistsofafirm’scurrentassets(aliquidasset流动资产).Itincludes:Inventories-thatis,rawmaterials,work-in-processandfinishedgoodsonhand;Accountsreceivable(minusaccountspayable减去应付帐款).Whatareshort-termexpenditures?-Short

2、-termexpendituresareincurredregularlyinafirm’severydaybusinessactivities.-Theyinvolve:accountspayable应付帐款-unpaidbillsowedtosupplierspluswagesandtaxesduewithintheupcomingyear；accountsreceivable应收帐款–fundsduefromcustomerswhohaveboughtoncredit；Inventories(库存；盘存),includingrawmaterialsi

3、nventory,work-in-processinventoryandfinished-goodsinventory.ccountspayable应付帐款：unpaidbillsowedtosupplierspluswagesandtaxesdue（expected;到期的）withintheupcomingyear.Cf.accountsreceivable应收帐款：consistingoffundsduefromcustomerswhohaveboughtoncredit（赊购）.4.workingcapital-u.n.themoneythatis

4、availabletobeusedforthecostsofrunningabusiness,notinvestedinitsbuildings,equipment,etc.营业资本；周转资本Cf.venturecapital–moneythatislenttosb.sothattheycanstartanewbusiness风险资本；创业基金theCreditInterchange信用交换；互换信用情报theNationalAssociationofCreditManagement（NACM）国家信用管理协会6.incentive–c.n./u.n.st

5、h.whichencouragesyoutoworkharder,startnewactivities,etc.;stimulus刺激；奖励-incentivetodosth.-taxincentives(=offersofreducedtaxes)e.g.Thehigherthediscount,themoreincentivebuyershavetopayearly.7.work-in-processinventory在制品盘存/库存Cf.rawmaterialsinventory原料库存finished-goodsinventory制成品库存8.cu

6、rrentassets-(commerce)assetswhichchangeinthecourseofbusiness(e.g.moneyowed)流动资产Cf.fixedassets–(technical)itemswithlong-termuseorvalue,suchasland,buildings,andmachinery固定资产-liquidasset流动资产liquid–adj.(finance)easilyconvertedintocashliquidate–vt.(technical)topayorsettleadebt清偿/清算债务；-

7、vi./vt.toclosedownabusinessinordertopayitsdebts清算-u.n.liquidationU4.InternationalMonetaryFund(IMF)国际货币基金组织SoutheastAsia东南亚2.emergingeconomicpowers新兴的经济强国-emerging–adj.(onlybeforen.)inanearlystateofdevelopment3.economicshocks经济冲击Cf.culturalshock文化冲击4.currencydevaluation货币贬值-devalue

8、–vt.toreducethevalueof(acurrency)