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涉外秘书英语阅读
Unit 9 Financial Management
Matrix
Breakeven point
Balance of payments
Part A Brainstorming
What can you learn from the funny story
What do you think of the interviewer
“That,” the owner said,
“________________________”
is your first worry
Part B Determining Your Breakeven point
Pre-reading Questions

What is the breakeven point
How do you determine your breakeven point
Task One Multiple choice.
1. The global economic climate and our current business conditions require AMD to readjust our _________ point and topline targets.
A. breakdown B. breakeven C. breakthrough D. breakup
2. Although superstitions________ beliefs and practices, they are usually transmitted as sayings.
A. revolve B. evolve C. involve D. devolve
3. He received honors and awards from the government for his ________ to agricultural production
A. distribution B. attribution C. contribution D. tribute
4. Once the cargo has been shipped, ________ can be covered instantaneously.
A. sure B. assurance C. insurance D. certainty
C
B
C
C
5. Labor cost also includes general and administrative ______and employee benefits. n
A. ahead B. overhead C. headache D. heading
6. Low levels of ______mean there is a lack of incentive to undertake new investment.
A. cash B. capital C. salary D. profitability
7. Come as intellectual economy, company finance affairs shows more and more apparent inelasticity, financial innovation is_________.
A. complex B. redundant C. competitive D. imperative
8. We shall try to________ some of your ideas in our future plan
A. cooperate B. corporate C. incorporate D. operate
C
B
D
D
1. ( ) Direct costs are classified as the costs that go into consuming the product or service.
2. ( ) If your selling price was $40 and your direct costs added up to $50, then your contribution margin in dollars would be $10 per unit.
3. ( ) Overhead costs include such things as insurance, indirect labor rent, taxes, dues and subscriptions, advertising, office supplies and so on.
4. ( ) Your contribution and profitability margins may be increased enough to keep you in business by increasing your pricing and trying to trim costs may just increase.
5. ( ) One decisive reason why thousands of companies go out of business every year is that they don’t know their breakeven point.
Task Two Decide whether the following statements are true or false according to the text.
T
F
F
T
T
1. The direct costs would be the price of the basket, the items in the basket, the wrap for the basket, and the labor involved in putting the basket together.
_______________________________________________2. Once you know the selling price and direct costs of each product or service unit you sell, you can calculate your contribution margin in dollars per unit.
_______________________________________________
Task Three Translate the following sentences from the text into Chinese.
一旦你知道所卖的每件产品或每次服务的卖价和直接成本，你就能以美元算出每件物品的贡献毛利。
直接成本将包括以下费用：篮子、篮中物品、篮子包装和将篮子组合在一起的劳动。
3. You need to know how much money it takes to run your business because you’ve got to cover these costs in addition to your direct costs before you can start making a profit.
_______________________________________________
4. Increasing your pricing and trying to trim costs may just increase your contribution and profitability margins enough to keep you in business.
______________________________________________
提高定价和尽力削减成本可能只是提高让你继续经营的贡献毛利和盈利。
你要知道经营你的公司要花费多少钱，因为在盈利前，你除了支付直接成本，还要支付这些开销。
Calculating your breakeven point is something you need to incorporate as part of your pricing policy to ensure that you’re making money on every unit you sell and that you’ll be able to be profitable based on your costs and your sales.
_____________________________________________
你需要将算出盈亏平衡点融入到定价政策中，以确保你买的每件产品都盈利，并且你能根据成本和卖价获得利润。
Part C Balance Of Payments
Pre-reading Questions

What is the balance of payment
How many categories is the balance of payments mainly divided into
Task One Fill in the blanks with the expressions given below. Change the form when necessary.
transaction, debit, discrepancy, remittance, disposal,
extraction, inheritance, exchange, current, capital
1. Further theoretical refinements have removed the____________ .
2.In view of our longstanding business relationship, we can conclude the____________.
3.He placed unreservedly all the data he has collected at my_____________.
4.We undercharge Mr. Smith and have to send him a _____________ note for the extra amount.
debit
discrepancies
transaction
disposal
5. I don't understand television's ____________ obsession with cookery programmes
6.We hold the merchandise in readiness to ship upon receipt of your______________.
7.Research is also advanced by frequent conference to _____________ experience.
8.It's unwise to tie up all your _________ in one enterprise.
9.Chinese literature is a rich _____________ of the Chinese race
10.The local economy is overwhelmingly dependent on oil and gas______________.
extraction
current
remittance
exchange
capital
inheritance
Task Two Choose the best answer according to the text.
1. According to the text, the balance of payments is _____.
A. the method countries use to monitor all international monetary transactions all the time
B. the measure countries use to monitor all international monetary transactions at a specific period of time
C. the way countries control certain international monetary transactions
D. the approach countries develop their depressed economy
2. Which of the following is not on of the main categories of the BOP
A. the current account B. the capital account
C. the financial account D. the budgeting account
D
B
3. _________ is the biggest bulk of a country’s balance of payments.
A. Investment B. Trade surplus
C. The balance of trade D. Trade deficit
4. ______ refers to the acquisition or disposal of non-financial assets and non-produced assets.
A. the current account B. the financial account.
C. the capital account. D. the balancing act
5. The passage is mainly about __________.
A. efficiency of the balance of payments
B. necessity of the balance of payments
C. categories of the balance of payments
D. functions of the balance of payments
C
C
C
Part E
A. At the age of 28, Dave set out to turn his dreams into reality.
B. Furthermore, the dealers concentrated on only a handful of well-know producers.
C. Who provided mass-produced models.
D. The firms tend to plow their money in to developing their products and have little leftoever to market them.
E. This niche consists of “audio-addicts”—people who love to listen to music and appreciate first-rate stereo equipment.
F. To serve the audio-addicts segment, Dave offers only the highest-quality speakers.
G. It all began while majoring in electrical engineering at Cornell. By going directly to the customers, Dave could avoid the dealer markups and offer top-quality products and service at reasonable price.
Like most entrepreneurs, Dave has taken a long time to develop his dream. __1___ Dave discovered that he had a strong interest in audio engineering. He took independent-study courses in this area and by graduation had designed and built a pair of marketable stereo speakers. Following graduation, Dave pursued interest in audio engineering. He landed a job as a loudspeaker designer with Conrad-Johnson, a high-end audio-equipment manufacturer headquarters in Fairfax, Virginia __2___.
Dave identified a market niche that he felt other speaker firms had overlooked____3__ These affluent, well-educated customers are genuinely obsessed with their stereo equipment. “They’d rather buy a new set of speakers than eat,” Dave observes.
E
F
D
Dave faced on major problem—how to distribute Icon’s products. He had learned from experience at Conrad-Johnson that most manufacturers distribute their equipment primarily through stereo dealers. Dave did not hold a high opinion of most such dealers; he felt that they too often played hardball with manufacturer, forcing them to accept thin margins. ____4____ This kept those firms that offered more customized products from gaining access to the market. Perhaps most disturbing, Dave felt that the established dealers often sold not what was best for customers, but whatever they had in inventory that month.
Dave dreamed of offering high-end stereo loudspeakers directly to the audio-obsessed bypassing the established dealer network. ___5_____ “My vision for the future is one where all manufacturers sell their products directly to end user. In this way, even the audiophiles in Dead Horse, Alaska, can have access to all that the audio-manufacturing community has to offer.
G
B

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