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外国语学院商务英语ppt总结
4. What does working capital (营业资本;周转资本) include?
- Basically, working capital consists of a firm’s current assets (a liquid asset 流动资产). It includes:
Inventories - that is, raw materials, work-in-process and finished goods on hand;
Accounts receivable (minus accounts payable减去应付帐款).
What are short-term expenditures?
- Short-term expenditures are incurred regularly in a firm’s everyday business activities.
- They involve:
accounts payable应付帐款- unpaid bills owed to suppliers plus wages and taxes due within the upcoming year;
accounts receivable 应收帐款 – funds due from customers who have bought on credit;
Inventories (库存;盘存), including raw materials inventory, work-in-process inventory and finished-goods inventory.
ccounts payable 应付帐款:unpaid bills owed to suppliers plus wages and taxes due(expected;到期的)within the upcoming year.
Cf. accounts receivable 应收帐款:consisting of funds due from customers who have bought on credit(赊购).
4. working capital - u.n. the money that is available to be used for the costs of running a business, not invested in its buildings, equipment, etc. 营业资本;周转资本
Cf. venture capital – money that is lent to sb. so that they can start a new business风险资本;创业基金
the Credit Interchange 信用交换;互换信用情报
the National Association of Credit Management (NACM)国家信用管理协会
6. incentive – c.n. /u.n. sth. which encourages you to work harder, start new activities, etc. ; stimulus刺激;奖励
- incentive to do sth.
- tax incentives (= offers of reduced taxes)
e.g. The higher the discount, the more incentive buyers have to pay early.
7. work-in-process inventory 在制品盘存/库存
Cf. raw materials inventory 原料库存
finished-goods inventory 制成品库存
8. current assets - (commerce) assets which change in the course of business (e.g. money owed) 流动资产
Cf. fixed assets –(technical) items with long-term use or value, such as land, buildings, and machinery 固定资产
- liquid asset 流动资产
liquid – adj. (finance) easily converted into cash
liquidate – vt. (t
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