Module 3 Finance 财务管理 长宁电大 陈晓平 上海电大 倪锦诚

 In this module you look at finance and the important roles it plays in all business decision making. 本模块探讨财务管理的问题，以及财 务管理在商务决策中的重要作用。 本模块探讨财务管理的问题，以及财 务管理在商务决策中的重要作用。

Unit 1 Financial Awareness  Unit Focus Gaining a financial awareness Gaining a financial awareness  Business Knowledge 1. learn what are the most common financial documents; 2. be aware of the importance of cash flow and the reasons for business failure; 3. study how to interpret the profit and loss documents.

 Language Skills 1.how to use numbers / figures; 2.how to express regret about the past; 3.how to write business letter; 4.how to describe trends; 5.how to express results and their causes

 商务内容要点： 公司财务管理背后最基本的实际 问题。看到的是最平常的财务报 表。学完本单元后写一篇报告。 公司财务管理背后最基本的实际 问题。看到的是最平常的财务报 表。学完本单元后写一篇报告。

 语言学习要点： 1 ．有关财务的基本词汇 1 ．有关财务的基本词汇 2 ．数词／数字， 包括：百、千、万、百万、 亿 …… ／小数／面积、体积、年份、零、百 分数、分数、货币、数字＋名词做定语、比 率、约数等 2 ．数词／数字， 包括：百、千、万、百万、 亿 …… ／小数／面积、体积、年份、零、百 分数、分数、货币、数字＋名词做定语、比 率、约数等 3 ．表示 “ 回顾 ” 的说法；正式与非正式用语 4 ．表示遗憾的说法 4 ．表示遗憾的说法 5 ．如何写英文信 6 ．描述趋势 7 ．说明趋势形成的原因；如何写报告

Session 1 Finance – the Basics

Activity 1  New Words: 1.consequence: result or effect 结果 2.the basics: the simplest and most important facts, ideas connected with something 基本, 要素, 基础 3.prospective: sth. that is expected to be or to occur; future or possible 预期的 预期的 4. shareholder: an owner of shares in a business 股东  Tick any two statements which you agree with.

Activity 2 Listen and complete the text with the appropriate numbers

 Using Numbers and Figures  On Page

 How to express the following numbers and figures?

 3,333 three thousand three hundred and thirty three three thousand three hundred and thirty three  2,078 two thousand and seventy eight two thousand and seventy eight  0.82 zero point eight two zero point eight two  8.02 eight point o two eight point o two  5m2  five square meters  5m3 Five cubic meters

 2008 two thousand and eight  2050 twenty fifty  2% two percent two percent  7.5% seven point five percent 3/4  three fourths  1 ½  one and a half  $269 two hundred and sixty nine dollars  $86k eighty six thousand dollars

 一个五年计划 a five-year plan  一份 30 页的论文 a thirty-page paper 8：18：18：18：1 eight to one 7：37：37：37：3 seven to three  C. 500 about five hundred

Activity 3 1.What is the annual report? 2.What is the profit and loss account? 3.What is the balance sheet? 4.What is the cash-flow forecast?

Activity 5-6  What are assets? The sources of a company’s finance. The sources of a company’s finance.  What are liabilities? The money that a company owes. The money that a company owes.  What are fixed assets? Things which the company is expected to own for a long time. Things which the company is expected to own for a long time.  What are current assets? Things which the company can convert quickly into cash. Things which the company can convert quickly into cash.

Activity ７ Financial items

 fixed assets 固定资产  current assets 流动资产  tangible assets 有形资产  current liabilities 流动负债  debtor 债务人（应收款项）  creditor: amounts falling due within one year 债权人 （一年内到期）  provision for liabilities and charges 预提费用

 capital and reserves 资本储备金  called up share capital 已催交股份资本  share premium account 股份溢价帐户  revaluation reserve 重估准备金  total capital employed 企业留用资金  stock 库存  net assets 净资产  turnover 营 业额  operating profit 营运利润  loss on sale of property 资产出售损失

 taxation on ordinary activities  日常活动税收  minority interests 少数股权  profit attributable to shareholders  股东收益  Dividend 红利  undistributed surplus 未分配赢余  earnings per share 每股收益  balance sheet 资产负债表

Session 2 Cash – flow problems

Activity 1 1.money tied up in the business 2.find sb. in debt 3.run out of money 4.have sb. wound up: go bankrupt 5.go out of business

 Page 122 Question: What are the possible reasons that a company fail?

Using Formal and Informal Language Page 122

Activity 2  Working capital 营运资本, 营运资金 营运资本, 营运资金

Activity 4 Question: What is wrong with Kenny Chan’s company chronologically? 1.Before opening the shop? 2.After his first day? 3.After six months? 4.After a year? 5.In less than two years?

 Expressing Regret about the Past I wish … I wish … If only… If only…  Activity 5

Activity 6 1.outstanding: not yet paid 未偿 的 2.remittance ：汇款 3.invoice: 发票

Writing Business Letters  reference : 证明书 ( 人 ), 介绍信 On Page 125 On Page 125

Questions 1.What is the common way of using commas in the addresses nowadays? 2.What is the consistency between opening and closing? 3.What is the meaning of “Re” in the subject line? 4.What is the meaning of “Ref” in the reference? 5.What is the meaning of “Enc” in the enclosures?

Session 3 The Profit and Loss Account ( 盈亏账目 ) This compares what the company has earned from sales with what the company spent to make those sales.

 In this session, you: 1.look at a company’s financial performance over the past year and describe what has happened; 2.practice language for describing trends and for talking about cause and result.

Activity 1 1. Technical Terms:  turnover: 营业额  gross profit: 毛利  overhead ：管理费用  depreciation ：贬值，折旧  operating profit 营业利润  Interest payable ：应付利息  retained profit ：净利润 2. Look at RTX’s profit and loss account and decide if the company has been sucessful or not in the last year.

 Describing Trends by Using adjectives and nouns Page 128 Page 128  Activity 2 Choose the best alternative Choose the best alternative  Expressing results and their causes  Activity 3

Activity 6  Four parts of a brief report : 1introduction 2recent performance 3future prospects 4conclusion

 Write reports  Activity 7

Unit 2 Finance in Practice  Unit Focus finding out how finance works in companies finding out how finance works in companies  Business Knowledge 1. understand the financial management in an international company; 2. be aware of what kind information can be found in a company’s annual report; 3. be aware of the importance of planning.

 Language Skills 1. how to use prepositions when describing trends; 2. how to express regret and criticism; 3. learn the expressions used in a financial presentation.

 商务内容要点： 国际公司中的财务规则。 国际公司中的财务规则。  语言学习要点： 1. 描述趋势时所用的介词 2. 时态。回顾所发生的事：现在完成时、过 去时； 展望未来： will 3. 表示遗憾与批评 4. 学习做口头的商务报告

Session 4 Stagecoach – the Background  Activity 1 The background of Stagecoach Holdings plc. Float on the stock exchange: 上市

Activity 2 1.acquisition 收购 2.leasing company 租赁公司 3.operating company 自营公司

 Using prepositions when describing trends Page 134 Page 134  Activity 3  Looking back （回顾） on Page 134  Activity 4 Looking ahead （计划未来, 预测未 来） on Page 135 Looking ahead （计划未来, 预测未 来） on Page 135

Activity 5 1. a more broadly based transport business 业务更加广泛的运输公司

2. to distinguish itself as an organic growth business. 要枝压群芳成为一家有机增长 的实体.

3. We have been able to increase passenger volumes for the fourth year running. 我们已经连续四年提高了客运量.

4. The current year increase of 1.7% is against a background of continued sector decline. 本年度 1.7% 的增长是在整个行业 持续下滑的背景下产生的.

5. Capitalize on 利用 6. Deregulate 撤消对 … 的管制 7. Follow the Swedish model of competitive tendering 仿效瑞典的竞标模式 仿效瑞典的竞标模式

8. Relaunch its service using our tried and tested inter-urban principles 重新推出了我们实验过的、并且禁 得起考验的城际快车服务。

9. Make progress towards achieving its targets of increased revenue, better punctuality, and reliability and the provision of more peak trains and seating capacity. 在追求收入的增加、准点可靠 性的提高以及高峰车和座位的 增加目标过程中, 取得了很大的 进展。

10. This progress was hindered in February and March by train cancellations following implementation problems with SWT’s driver restructuring initiative. 为了执行 SWT 公司裁减司机的方案， 必须取消火车业务，这使得发展进 程在二、三月份受阻。

11. Redress ： reverse 产生逆转 12. Be back on course 回到了正常轨 道 13. Take effective advantage of 最有 效地利用。

15. Porterbrook has secured, or been announced as preferred bidder for, $280 million of new train orders. 对于价值 2.8 亿的火车定单， Porterbrook 已经保住了、或被宣布 为更有力的竞标人地位

Activity 6  Page 136

Session 5 Business Success and Failure at Stagecoach In this session you look at 1.The reasons why Stagecoach has been so successful in the transport sector, both in Britain and overseas. 2.Some of the problems that Stagecoach has had to overcome along the way and comment on those problems.

 Activity 1 New words and phrases New words and phrases 1.deregulated 解除管制 2.fare 费用 3.see a return on an investment 赢利 4.tender 竞标  Tick the reasons

Developing Your Vocabulary  Page acquire 获得, 学到 2. acquisition 获得, 获得物 3. acquisitive 想获得的, 有获得可能性 的, 可学到的  Activity 2-3

Expressing Regret and Criticism  Page 139

Session 6 Giving a Financial Presentation In this session, you look at 1.the importance of planning for companies such as Stagecoach. 2.the language used in financial presentations and prepare your own presentation about the company ’ s past financial performance and its future plans.

Activity 1  New Words 1.robust adj. 精力充沛的 2.scrutiny n. 详细审查 3.mitigate v. 减轻 4.adverse adj. 不利的, 敌对的, 相 反的

Activity 2 The structure of a typical presentation ( 介绍 ) Activity 2 The structure of a typical presentation ( 介绍 )

 Greeting  Introducing the purpose of the presentation  Introducing the sequence of the presentation  Referring to visuals ( 视觉图表）  Changing topic  Summarizing and concluding

Activity 5 Types of visual aids: A table 表 A diagram ： a simple plan which is drawn to represent a machine system or an idea 图示 A graph 曲线图 A pie chart 圆饼比例图 A bar chart 条形图 A flow chart 流程图

 Giving Presentations Page 144 Page 144