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涉外秘书英语阅读
Unit 8 Cash Management
● Budget
● Cash Flow
Matrix
Part A Brainstorming
What can you learn from the funny story
What do you think of the widow
What can you get from the story
Practice makes perfect.
The least outlay is not always the greatest gain.
No pains, no gains.
Perseverance Prevails.

B
Part B What are the steps in
the budget process
Pre-reading Questions

How many basic steps are there in the budget process

1. She will design a fantastic new kitchen for you — and all within your ________.
facility B. budget C. expense D. project
2. May I make a few __________remarks before we start the interview
A. prime B. primary C. preliminary D. fundamental
3. I don't know her well enough to form an _________ of her abilities.
A. eliminate B. predicate C. estimate D. mediate
4. Undoubtedly the generals feared the _________consequences
understandable B. impossible
C. unpredictable D. unrecoverable
Task One Multiple choice.
C
B
C
C
5. My own ___________ is that the person in yellow is superior/inferior to the man in blue.
A. recess B. assessment C. process D. confession
6. The manufacturers in some countries dumped their _______ commodities abroad.
A. deficient B. salable C. qualified D. surplus
7. The government's ________ is made up chiefly of the money we pay in taxes
A. wage B. salary C. income D. revenue
8. Tax was low and state spending was high, resulting in a budget_________ .
A. expense B. loss C. deficit D. cost
C
B
D
D
Task Two Decide whether the following statements are true or false according to the text.
1. ( ) The most important step in the budget process is a review of program and management achievements and fiscal performance over the year just ending.
2. ( ) Only for some given budget periods, revenue and expenses should be in the relationship that the organization chooses, rather than mechanically “balanced”.
3. ( ) It is possibly useful to develop contingency budgets for more conservative or optimistic projections of revenue.
4. ( ) Management staff should not be excluded in discussions for their own departmental budgets and how these relate to programmatic objectives..
5. ( ) The budget should be founded on reasonable assumptions you have some grounds for making.
T
F
F
T
T
Task Three Translate the following sentences from the text into Chinese.
1. By dividing the true cost of each program by the number of people served, you can also analyze the cost per unit of service.
____________________________________________
2. Even though unpredictable events may influence fees and contributions, you can estimate revenues with some degree of accuracy based on past experience.
___________________________________________
尽管无法预测的事件可能会影响到费用和贡献，你仍然可以根据过去的经验相对准确地估算出收益。
根据被服务人数划分每个项目的真正成本，由此，你也能够分析出每个服务单位的成本。
3. It may also be useful to develop contingency budgets for more conservative or optimistic projections of revenue.
4. Certainly, large deficits can lead to bankruptcy, and large surpluses may mean that the organization is not investing enough of its revenues in serving the public interest.
5. If a preliminary budget has been prepared and revenue and expenses are not in the desired relationship, programs and management activities must be reevaluated and adjustments made.
如果初步预算已准备妥当，而收益与开销的关系不理想，那么，计划和管理行为就必须重新评估并做出调整。
为更为保守或乐观的收益规划制定应急预算也很可以解燃眉之急。
当然，巨额财政赤字会导致破产，而且大量过剩意味着该组织没有把足够的收益投入到服务公众利益上
Part C The Essentials Of Corporate
Cash Flow
Pre-reading Questions

What are the essentials of corporate cash flow
What cannot we learn from cash flow
Task One Fill in the blanks with the expressions given below. Change the form when necessary.
financial; accounting, in the long run, exceed, assets,
accrue, equivalents, lubricant, shed light on, compress
1. If your liabilities ___________ your assets, you may go bankrupt
2.English skills will __________ to you from speaking and reading a lot.
3.If the company continues on this course, it's heading for __________ trouble.
4.A company's ___________ records must be open for inspection at all times..
accounting
exceed
accrue
financial
5.Many people use personal __________ as collateral for small business loans.
6.Humor is a great_____________ for teamwork.
7.She has told them nothing that could_________________ her husband's whereabouts.
8.Avoiding danger is no safer______________ than outright exposure.
9.It's impossible to ____________ this mass of material into a few pages.
10.Cash and cash ______________ are carried in the balance sheet at cost.
assets
lubricant
equivalents
shed light on
in the long run
compress
Task Two Choose the best answer according to the text.
1. The text mainly talks about __________.
A. The company’s long-term cash inflows exceeding its long term cash outflows
B. the definition of cash flow and the way to read cash flow statement
C. three important parts of a company’s financial statements
D. those things cash flow does not shed light on
2. The word “lubricant” means __________.
A. management by overseeing the performance or operation of a person or group
B. produced or growing in extreme abundance
C. the property of being smooth and shiny
D. a substance capable of reducing friction by making surfaces smooth or slippery
D
B
3. Which of the following is not included in a company’s financial statements
A. the balance sheet B. the income statement
C. the professional statement D. the cash flow statement
4. The cash flow statement differs from these other financial statements in that _________.
A. it gives a one-time snapshot of a company’s assets and liabilities.
B. it indicates the business’s profitability during a certain period.
C. it acts as a kind of corporate checkbook that reconciles the other two statements
D. it comes from sources like legal settlements or the sale of company real estate
5. According to the text, we can infer that________________.
A. the cash flow statement is a compressed version of the company’s checkbook
B. the bottom line of a cash flow statement reports the overall change in the company’s cash and its equivalents over the last period
C. we cannot find the overall financial well-being of the company by reading the statement of cash flow
D. cash flow tells us the profit earned or lost during a particular period.
C
C
C
Part E
A. That kind of strategy will basically force students to do more than simply download their education
B. Do you want to “write” a paper on “Hamlet’s irreconcilable moral dilemmas”
C. The contemporary student who wants to fake a term paper does not have to search far.
D. The task may be too difficult for the teacher to figure all out.
E. Inventive teachers can make their assignments almost cheat-proof.
F. But for those with Internet access, illicit resources are just a few links away.
G. Is this new technology making cheating more widespread
H. And some people worry that the Internet could become the best aid yet for cheating.
I. For a one-time fee of $9.95, you get access to pre-written papers for an entire semester.
For generations of students, writing term papers has been a major source of nerves and frustration, if not the ultimate homework nightmare example .
____1___ All one has to do is go to the appropriate Web site, where online papers can either be purchased, ordered, or downloaded for free.
If you are too lazy or simply too busy writing your own term paper, Genius Papers is readily available ___2___. Some sites, such as Term Paper Emporium and Absolutely Free: Online Essays offer course papers for free. Simply click the mouse and download ---if you find the paper you want, that is.
Students are, of course, fully aware of these Web site resources, __3___
H
C
I
For teachers, the problem is figuring out whether a student’s authorship is authentic. But, as teaching assistant Jane Morrison explained, _____4_____.
Faking term papers is nothing new, and stolen intellectual property has been marketed for years. But the appearance of the Internet raises the issue:______5_______
“If you structure the assignment in a creative way, and if students, for instance, have to transform the information into a hand-out, or do a drama, or write an account in first person narrative, then you may curb illicit work,” said library media teacher Leslie Farmer.
G
D

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