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Unit3bCashFlowUnit3bCashFlowPartIObjectives:

Unit3bCashFlowPartIIManagecashflow

Ex.1:Brainstorm:toexplaininflowandoutflow:

Unit3bCashFlowEx.2:ReadthecasestudyquicklyandanswerthequestionsinordertogetthegeneralideaandidentifySteveandSue’sproblemKeys:

Unit3bCashFlowEx.3:ScanthetextforthewordslistedandsaywhethertheyrefertoinflowsoroutflowsintheQuickComputerscasestudy.Keys:

Inflows:downpayment((分期付款中的)頭期款),

totalsalesprice,outstandingbalance(未達(dá)余額)Outflows:Earlysettlementdiscount(結(jié)算折扣,areductionoffanoutflow),labourcosts(人工成本

),wages,tofinance,interest.Unit3bCashFlowEx.5:Thisunit

focus

ononecommonreasonwhysmallcompaniesfail,i.e.cashflowproblems.InpairsSsnowthinkofthreeotherreasonswhymanysmallcompaniesfail:SuchasCompetition2.Unsoundbusinessplan不成熟的商業(yè)計(jì)劃3.Inheritedfamilycompanywherethepresentownerdoesn’thavethenecessaryexpertise4.inabilitytogetsufficientcapitaltodevelop/expandetc.ExamFocus:SpeakingtestparttwoTopic:Howtopreventasmallbusinessfromcashflowproblem?Tips:1.ASSESSthecreditrisk(信貸風(fēng)險(xiǎn))ofeverycustomerandassignacreditlimit(信貸限額)tothembeforeanygoodsaresupplied.2.STATEthecreditterms(貸款條件)clearlyoneachinvoice(apay-bydateanddetailsofinterestcharges).3.ASKforapercentageoftheinvoicevalueinadvanceasprotectionagainstbaddebtandtohelpcashflow.4.TRYcreditinsurance(信用保險(xiǎn))ifcreditchecksdonotcomeuptostandard.5.THINKaboutusingdebtcollectionagenciesforsmallerdebts.Agencyfees,usuallybasedonapercentage,areonlypayableifthedebtissuccessfullyrecovered.CreditInsurance信用保險(xiǎn)是指權(quán)利人向保險(xiǎn)人投保債務(wù)人的信用風(fēng)險(xiǎn)的一種保險(xiǎn)，是一項(xiàng)企業(yè)用于風(fēng)險(xiǎn)管理的保險(xiǎn)產(chǎn)品。其主要功能是保障企業(yè)應(yīng)收帳款的安全。其原理是把債務(wù)人的保證責(zé)任轉(zhuǎn)移給保險(xiǎn)人，當(dāng)債務(wù)人不能履行其義務(wù)時(shí)，由保險(xiǎn)人承擔(dān)賠償責(zé)任。

6.MAKESUREyouknowthenameanddepartmentofthepersontowhomeachinvioceisbeingsent.7.CHECKhowlongexistingcustomerstaketopayandnegotiatenewcredittermsiftheyarenotmeetingbillsontime.8.OFFERyourcustomersdiscountsforpayingpromptlywheninvoiced.9.FOLLOWUPwithafaxtomakesureyourinvoiceisn’toverlooked,disregardedorleftatthebottomofthefile.Aglossaryofsomeofthetechnicaltermsinmoneymatters1.CIF=CostInsuranceandFreight到岸價(jià)格2.FOB=FreeonBoard船上交貨價(jià)格,離岸價(jià)格3.CFR=CostandFreight成本加運(yùn)費(fèi)4.EXW=ExWork工廠的交貨價(jià)5.FCA=FreeCarrier不包括保險(xiǎn)另:

1.在中國(guó)的碼頭交貨:術(shù)語(yǔ)叫做FOB

比如約定在上海港口交貨,就叫做FOBSHANGHAI

在這種方式下,除了貨物本身的價(jià)值以外,還要加上你把貨物運(yùn)到上海碼頭的運(yùn)費(fèi),和報(bào)關(guān)出口手續(xù)費(fèi)以及上海碼頭上產(chǎn)生的雜費(fèi),才是總的成本價(jià)格。

FOB價(jià)格是最基本的價(jià)格。

簡(jiǎn)便公式:FOB=貨價(jià)+國(guó)內(nèi)運(yùn)雜費(fèi)2.在外國(guó)碼頭交貨,同時(shí)給貨物買上個(gè)保險(xiǎn)以免途中損壞,術(shù)語(yǔ)叫做CIF

同樣的，約定在紐約港口交貨就叫CIFNEWYORK

簡(jiǎn)便公式:CIF=FOB+遠(yuǎn)洋運(yùn)費(fèi)+保險(xiǎn)費(fèi)

CIFVS

FOB

VS

EXW

VS

FCA1.CIF:到岸價(jià)（包括保險(xiǎn)）costinsurancefreight“成本、保險(xiǎn)費(fèi)加運(yùn)費(fèi)”是指在裝運(yùn)港當(dāng)貨物越過(guò)船舷時(shí)賣方即完成交貨。

2.FOB離岸價(jià)freeonboard“船上交貨（……指定裝運(yùn)港）”是當(dāng)貨物在指定的裝運(yùn)港越過(guò)船舷，賣方即完成交貨。這意味著買方必須從該點(diǎn)起承當(dāng)貨物滅失或損壞的一切風(fēng)險(xiǎn)。FOB術(shù)語(yǔ)要求賣方辦理貨物出口清關(guān)手續(xù)。

3.EXW:指工廠的交貨價(jià)，即出廠價(jià)，不含裝卸費(fèi)與運(yùn)費(fèi)、工廠也不負(fù)責(zé)辦理出口清關(guān)手續(xù)。EXW對(duì)工廠來(lái)說(shuō)只要按時(shí)完成貨物等客人來(lái)取就行了，其他的一切與工廠無(wú)關(guān)。4.FCA

到岸價(jià)（不包括保險(xiǎn)）freecarrier貨交承運(yùn)人（……指定地點(diǎn)）”是指賣方只要將貨物在指定的地點(diǎn)交給買方指定的承運(yùn)人，并辦理了出口清關(guān)手續(xù)，即完成交貨。需要說(shuō)明的是，交貨地點(diǎn)的選擇對(duì)于在該地點(diǎn)裝貨和卸貨的義務(wù)會(huì)產(chǎn)生影響。若賣方在其所在地交貨，則賣方應(yīng)負(fù)責(zé)裝貨，若賣方在任何其他地點(diǎn)交貨，賣方不負(fù)責(zé)卸貨。

Termsofpayment(付款條件)1.D/D=DemandDraft即期匯票2.T/T=telegraphictransfer電匯3.D/A=DaysafterAcceptance【商】承兌后...日;DepositAccount存款帳目;4.D/P=DeliveryagainstPayment付款交貨;DocumentagainstPayment支付書,付款交單5.L/C=letterofcredit信用證

Methodsofpayment(付款方法)現(xiàn)金付款paymentbycash;paymentbyreadycash(n.現(xiàn)款)以支票支付paymentbycheque

以匯票支付paymentbybill匯票billofexchange

以物品支付paymentinkind貨到付款/現(xiàn)金提貨cashondelivery(C.O.D.)

貨到付現(xiàn)款cashonarrival

即時(shí)付款promptcash

凈價(jià)/最低價(jià)格付現(xiàn)netcash憑單據(jù)付現(xiàn)款cashagainstdocuments

憑提單付現(xiàn)款cashagainstbillsoflading

承兌交單documentsagainstacceptance(D/A)

付款交單documentsagainstpayment(D/P)

Unit3bCashFlowPartIIIImprovingcashflowWritingEx.1:readtheemailtounderstandtheprobleminpreparationforthewritingtaskandcomposeareplyof40-50wordswhichcontainsthethreepointslisted.Thenexchangeyourdraftwithyourpartnerandofferfeedbackontheclarity,length,formality.Writingtips:

e-mailsareoftenshortandinformal,noparticularstyleisrequired,thestyledependsonthewriter’srelationshipwiththereader.Suggestedanswer:Unit3bCashFlowPartIIIImprovingcashflowEx.3:Listenagainandanswerthequestions.listeningSuggestedanswerUnit3bCashFlowPartIIIImprovingcashflow