外国语学院商务英语ppt总结.doc

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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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