新编剑桥商务英语中级第二版3b.pptVIP

PASS Cambridge BEC Vantage Unit 3b Cash Flow Unit 3b Cash Flow Part I Objectives: Unit 3b Cash Flow Part II Manage cash flow Unit 3b Cash Flow Ex. 2: Read the case study quickly and answer the questions in order to get the general idea and identify Steve and Sue’s problem Unit 3b Cash Flow Ex. 3: Scan the text for the words listed and say whether they refer to inflows or outflows in the Quick Computers case study. Unit 3b Cash Flow Ex. 5: This unit focus on one common reason why small companies fail, i.e. cash flow problems. In pairs Ss now think of three other reasons why many small companies fail: Such as Exam Focus: Speaking test part two Topic : How to prevent a small business from cash flow problem? Tips: 1. ASSESS the credit risk(信贷风险 ) of every customer and assign a credit limit(信贷限额) to them before any goods are supplied. 2.STATE the credit terms(贷款条件) clearly on each invoice( a pay-by date and details of interest charges). 3. ASK for a percentage of the invoice value in advance as protection against bad debt and to help cash flow. 4. TRY credit insurance(信用保险) if credit checks do not come up to standard. 5. THINK about using debt collection agencies for smaller debts. Agency fees, usually based on a percentage, are only payable if the debt is successfully recovered. Credit Insurance 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. MAKE SURE you know the name and department of the person to whom each invioce is being sent. 7. CHECK how long existing customers take to pay and negotiate new credit terms if they are not meeting bills on time. 8. OFFER your customers discounts for paying promptly when invoiced. 9. FOLLOW UP with a fax to make sure your invoice isn’t overlooked, disregarded or left at the bottom of the file. A glossary of some of the technical terms in money matters 1. CIF =Cost Insurance and Freight 到岸价格 2. FOB=