商务英语精品课件（刘建金）08Unit 3b.pptVIP

cash flow effect 现金流转效应，内部资金效应 cash payment ?n. 现金付款 cash flow statement 现金流量表，现金收支一览表 cash flow-back 现金回流 * * Unit 3b Cash Flow Cash Flow Cash flow refers to the movement of cash into or out of a business, a project, or a financial product. It is usually measured during a specified, finite period of time. Measurement of cash flow can be used: to determine a projects rate of return or value to determine problems with a businesss liquidity Speaking-Inflows Outflows What are typical inflows and outflows for a company? Inflow: all the money coming into the company Sales Profit from investment Debts/Loans Outflow: all the money going out of the company Wages Inventory Investment Taxes Reading-Case Study Read the case study on page 36. Answer the following questions. How much does Steve receive when he takes the order? How much does the system cost to build and install? When does he receive final payment? Reading-Case Study Do these words refer to inflows or outflows in this case study? down payment total sales price early settlement discount labor costs wages outstanding balance to finance interest Work with your partner.Fill in this table Day 1 Day 7 Day 14 Day 28 Day 35 Day 65 Inflow Outflow Daily Balance Total Balance Day 1 Day 7 Day 14 Day 28 Day 35 Day 65 Inflow 1,000 9,000 Outflow 3,920 1,200 1,500 300 Daily Balance +1,000 -3,920 -1,200 -1,500 -300 +9,000 Total Balance +1,000 -2,920 -4,120 -5,620 -5,920 +3,080 It’s always good to sell more. True? Discussion Work in pairs. Think of at least three reasons why small companies fail. Why do small businesses fail? Cash flow problems Fierce competition Unsound business plan Inability to get sufficient capital to develop/expand Lack of planning Lack of marketing know-how Lack of research into their market Lack of a business-mindset Lack of necessary expertise in inherited family company Part IIImproving Cash Flow Reading Writing Read the email on page 37