剑桥商务英语中级第二版-3b-cash-flowPPT演示课件
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BEC中级PPT课件
Introduction to Business English
• What is Business English? • What is involved in Business English ? • Why should we learn Business
English? • How can we learn Business English
Input And Tasks In Listening
Input
Task
• 3 short telephone • Gap-filling (words conversations (p14) and numbers)
• 2 sets of 5 short monologues (p14)
• A long conversation or monologue (3-4 minutes) (p48)
• Four parts in the reading of BEC exam and related tasks (1 hour)
Reading Part One
• Four topic-related texts (A-D) or one long text and seven statements below the texts.
• Match monologues with topics/places etc.
• Multiple-choice comprehension questions
Reading
• Authentic, semi-authentic and examination-style texts test the ability to read for gist and specific information.
BEC中级unit 3b Cash flow
83,021 616,645 25,316 77,062 352,275 286,535 18,019 28,086 356,122 12,254 -
Total Liabilities
2,442,710
2,438,906
2,696,910
Balance sheet: shareholders’ equity
Inflows and outflows of a business
Cash inflows 现金流入 • Sales 销售 • Profit from investment 投资收益 • Debts/loans 贷款 • Assets sales 资产处置 • Subsidies from Gov.政 府补贴 • Liquidation 资产清算 • Etc. Cash outflows 现金流出 (working capital周转资金) • Wages 薪酬 • Expenditure （expenses） 开支 • Inventory 库存 • Investment 投资 • Taxes 税收 • Payment of debt 还贷 • Dividends payment 股息 派发
Operational cash flows
经营活动现金流 • Operational cash flows: Cash received or expended as a result of the company‘s internal business activities. It includes cash earnings plus changes to working capital. Over the medium term this must be net positive if the company is to remain solvent 偿债能力.
Total Liabilities
2,442,710
2,438,906
2,696,910
Balance sheet: shareholders’ equity
Inflows and outflows of a business
Cash inflows 现金流入 • Sales 销售 • Profit from investment 投资收益 • Debts/loans 贷款 • Assets sales 资产处置 • Subsidies from Gov.政 府补贴 • Liquidation 资产清算 • Etc. Cash outflows 现金流出 (working capital周转资金) • Wages 薪酬 • Expenditure （expenses） 开支 • Inventory 库存 • Investment 投资 • Taxes 税收 • Payment of debt 还贷 • Dividends payment 股息 派发
Operational cash flows
经营活动现金流 • Operational cash flows: Cash received or expended as a result of the company‘s internal business activities. It includes cash earnings plus changes to working capital. Over the medium term this must be net positive if the company is to remain solvent 偿债能力.
剑桥商务英语中级unit
LOGO
Text C
Car Plant workers Win Lottery
Harry Lane was one of six employees at a UK car plant who received their £9.5 million winnings from last Saturday night’s lottery and announced they wouldn’t be going back to work. 61-year-old Harry said, ‘I’ve been retired for two days now. I thought I’d have to work for another four years but this like a dream ’
Harry’s only plans so far are to pay off the rest of his mortgage and take his grandchildren on holiday. No one at his old factory was available to comment on how they would be replacing the six workers.
LOGO
6.2 Emailing
• Are you an email
addict
Reading
Vocabulary
• An email Writing
Reading
• Emailing terms
• International communication
LOGO
2. Complete this report by underlining the correct from, active or passive.
BEC剑桥商务英语中级课件
ate talks to candidate Candidates discuss a topic together
Written prompt Written or visual prompt
Short talk
Completing a collaborative task
Sample questions of short talks
Input And Tasks In Listening
Input • 3 short telephone conversations (p14) • 2 sets of 5 short monologues (p14) • A long conversation or monologue (3-4 minutes) (p48) Task • Gap-filling (words and numbers) • Match monologues with topics/places etc. • Multiple-choice comprehension questions
Reading Part One
• Four topic-related texts (A-D) or one long text and seven statements below the texts. • Match each of the seven statements with the relevant text. • Test ability to read for gist and specific information. • Example: p85
What is involved in Business English?
• English language • Business communication skills • Business vocabulary (jargon) • Cultures
Written prompt Written or visual prompt
Short talk
Completing a collaborative task
Sample questions of short talks
Input And Tasks In Listening
Input • 3 short telephone conversations (p14) • 2 sets of 5 short monologues (p14) • A long conversation or monologue (3-4 minutes) (p48) Task • Gap-filling (words and numbers) • Match monologues with topics/places etc. • Multiple-choice comprehension questions
Reading Part One
• Four topic-related texts (A-D) or one long text and seven statements below the texts. • Match each of the seven statements with the relevant text. • Test ability to read for gist and specific information. • Example: p85
What is involved in Business English?
• English language • Business communication skills • Business vocabulary (jargon) • Cultures
剑桥商务英语课件(中级)全套课件
Candidates will receive an overall grade and separate grade for each test. (Pass grades A,B,C or Fail grades D,E).
湖北职业技术学院外语学院
L O G O
湖北职业技术学院外语学院
Word tips
L O G O
Co-operative 齐心协力的
have communication problems 交流有问题
attach importance to team-building 重视团队建设
develop team work 开拓团队协作
3. Use a dictionary or website (e.g. , or )
湖北职业技术学院外语学院
L O G O
Ways to record new words
1. in the margin of your course book 2. on a separate sheet of paper 3. in a vocabulary notebook 4. on a computer 5. on cards
Step2 pair work. Conduct a dialogue about teamwork. .
湖北职业技术学院外语学院
L O G O
Question:
What is a good team? Do you work in a good team? Do you like your team members? Why or Why not?
湖北职业技术学院外语学院
Assessing teams
湖北职业技术学院外语学院
L O G O
湖北职业技术学院外语学院
Word tips
L O G O
Co-operative 齐心协力的
have communication problems 交流有问题
attach importance to team-building 重视团队建设
develop team work 开拓团队协作
3. Use a dictionary or website (e.g. , or )
湖北职业技术学院外语学院
L O G O
Ways to record new words
1. in the margin of your course book 2. on a separate sheet of paper 3. in a vocabulary notebook 4. on a computer 5. on cards
Step2 pair work. Conduct a dialogue about teamwork. .
湖北职业技术学院外语学院
L O G O
Question:
What is a good team? Do you work in a good team? Do you like your team members? Why or Why not?
湖北职业技术学院外语学院
Assessing teams
Cash-Flow-Analysis(英文版)(ppt-31页)
• Increases in Operating Assets decrease cash flow from profit (AR, Inventory, Prepaid Expenses)
• Increases in liabilities “help” cash flow (AP, Accrued Expenses, Income Tax Payable)
2024/2/9
10
w Analysis
Depreciation & Operating Cash Flow
• Depreciation: Since the company paid cash for the fixed assets when it bought them, the company does not consume cash a second time when it uses them
= Increase in Cash for Year
12
Purchases of Property, Plant & Equipment
Fixed Assets to modernize or expand capacity
Will be capitalized (depreciated)
2024/2/9
Cash Flow Statement
Cash Flow From Operating Activities Net Income - Accounts Receivable Increase - Inventory Increase - Prepaid Expenses Decrease + Depreciation Expense - Accounts Payable Increase - Accrued Expenses Increase = Cash Flow form Operating Activities
• Increases in liabilities “help” cash flow (AP, Accrued Expenses, Income Tax Payable)
2024/2/9
10
w Analysis
Depreciation & Operating Cash Flow
• Depreciation: Since the company paid cash for the fixed assets when it bought them, the company does not consume cash a second time when it uses them
= Increase in Cash for Year
12
Purchases of Property, Plant & Equipment
Fixed Assets to modernize or expand capacity
Will be capitalized (depreciated)
2024/2/9
Cash Flow Statement
Cash Flow From Operating Activities Net Income - Accounts Receivable Increase - Inventory Increase - Prepaid Expenses Decrease + Depreciation Expense - Accounts Payable Increase - Accrued Expenses Increase = Cash Flow form Operating Activities
新编剑桥商务英语PPT(中级)
2 Listen again and answer the following.
1) Complete the notes about Michela‘s typical day. 7:00 – get up, get the kids ready 8:30 – 9:00 – take kids to school start work
Don‘t feel guilty (6) ___________________
Do not work until 1am at home to make up for not being in the office every day.
(7) ___________________ Two become one Clients may not like having to deal with two people working closely together. As Savage says: ‗A job-share should be like a marriage--- one voice, one unit.‘
(0) Find the perfect partner. Find someone you like. ‗Be prepared to communicate and share credit and blame,‘ says Carol Savage, the managing director of Flexecutive, a flexible working consultancy.
* at the same time every day/ at different times of the day?
* early in the morning/ late at night? * on your own/ with others? * at home/ at your place of study (school or college)?
business english3- cash flow
3 Expressions for medical examination
a) Position 1) Get on the couch, please. 2) Lie on your back 3) Lie with your face down
4) 5) 6) 7)
Lie on your left/ right side Unbutton your jacket Roll up your sleeve Take your coat/shoes/socks off
Bargaining
A) expressions for sellers 1)I’ve sold two hundred of these for 10 yuan each, but I’ll let you have it for 9 and half. 2) This is a clearance sale. So all the goods are 25% to 50% off.
Treatments 1) I’ll give you some Chinese herbal decoctions（煎药）. 2) This is a cough syrup. Take 2 teaspoonfuls three times a day. 3) Take three pills twice a day after meals/before meals/ on an empty stomach 4) Dissolve this tablet in a cup of boiled water and drink it.
Ordering
a) Well, I want a typical Chinese vase b) This silk scarf look Okay, but do you have
新编剑桥商务英语中级Unit 2bppt课件
Oral Practice2-2
A round of golf 一场高尔夫球 A sightseeing tour of the city 城市观光游 A visit to a sports event 观看体育赛事 A shopping trip 购物游 fact-finding mission 情况考察 offer your company a substantial contract 为您的公司提供
Arranging a company visit: Reading of an invitation letter, Language focus and writing a letter of aceptance
Content
Mixing business with pleasure Arranging a company visit
can concentrate on the work without distraction
Reading Comprehension
Read the article and think about which ways of entertaining business clients are mentioned.
Teaching Objective
To enable Ss to talk about corporate hospitality To practice reading for gist and specific information To raise awareness of formal versus informal
be fit his social status 适合他的社会身份 facilitate one-to-one conversation 有利于一对一交
BEC主题教学6：Cash+flow
Therefore, you need to perform a cash flow analysis on a regular basis, and use cash flow forecasting so you can take the steps necessary to head off cash flow problems. Many software accounting programs have built-in reporting features that make cash flow analysis easy. This is the first step of cash flow management.
Cash flow management
Good cash flow management can help you achieve success!
Cash flow management Cash flow management is the process of monitoring, analyzing, and adjusting your business' cash flows.
Inflow
receipt of a bank loan
B
payment for goods or services from your customers
A
C
Inflow
D
interest on savings and investments
increased bank overdrafts or loans
E
shareholder investments
Outflow
Dividend payments purchase of fixed assets - PCs, machinery, office furniture
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送交某人帐单（要求为某事物付帐）
e.g. I can't pay for the books now. Will you bill me (for them) later? 这些书我现在不能付款, 事後给我寄帐单来好吗 11
Unit 3b Cash flow
Remainder
n. the remaining amount of sth
such as money, people, th) fix equipment,
furniture, etc in position for use, esp by making the
necessary connections with the supply of electricity,
water, etc
e.g. install a heating or lighting system (in a building)
（在建筑物中）安装暖气或照明设备
12
Unit 3b Cash flow
3. Steve always takes advantage of early settlement discounts.
10
Unit 3b Cash flow
2. The customer is then billed for the remainder after the system has been installed.
Bill
v. ~ sb (for sth) send sb a bill (for sth)
8
Unit 3b Cash flow
Charge services
v. to require payment for goods or
e.g. They charge clients a monthly fee of $25.
9
Unit 3b Cash flow
Down payment
n. a payment you make
make a request for sth to happen:
e.g. Placing an ad in the local newspaper cost $250.
As soon as customers place an order, they receive
confirmation by email.
Unit 3b Cash flo1w
Unit 3b Cash flow
I. Managing cash flow
Cashflow basics
Inflow: all the money or capital which is coming into the company, such as income from sales, receipts from debtors, rent revenue
Settlement that you owe
n. the action of paying money
2
Unit 3b Cash flow
Outflow: all the money or capital which is going out of the company, such as wages or salary, overhead costs, labor costs, payment to creditors, payment of expenses
5
Unit 3b Cash flow
cash outflow from operations include公司营运中流 出的资金包括
cash purchases 现金交易 payments to creditors 债务人偿还债务的支出 payments of expenses 公司费用开支 wages for employees 雇员工资
3
Unit 3b Cash flow
Speaking 1 What are typical inflows and outflows for your company?
4
Unit 3b Cash flow
Word tips: All the money which is coming into the company 流
when you buy something that is only part of the full
price, with the rest to be paid later
e.g. We've almost got enough money to make a down payment on a house. saving money for a down payment on a house
7
Unit 3b Cash flow
1. When a customer places an order, Steve charges 10 percent of the total sales price as down payment.
Place
v. to give instructions about sth or
6
Unit 3b Cash flow
Reading
Get familiar with the three questions and check the answers and identify the problems this small company is having. Identify the words below which refer inflows or outflows
入公司的所有的资金 Income from sales 销售收入 Receipts from debtors 债务人偿还的债务收入
Receipts from minor revenues such as rent revenue 小额收入，比如租金
All the money which is going out of the company 流出公司的所有资金