評論
打印
New Words
新單詞
regularly adv.
經常地，定期地
primarily adv.
主要地，根本上
various adj.
不同的，各類的
securities n.
證券
haphazard adj.
隨意的，無計劃的
excess n.
過剩，多余
invoice n.
發票
Phrases & Expressions
短語
drop by
順便拜訪。
balance sheet
資產負債表
get together
集合
checking account
支票帳戶
accounts receivable and payable
應收與應付帳款
on hand
手頭
S:I'm sorry I wasn't able to get together with you sooner, Steven.
S：史蒂文，很抱歉我沒能早點與你碰頭。
In the future, however, I suggest we meet regularly.
當然，我建議以后我們經常見面。
B:Right! How do the figures look to you, David?
B：好！大衛，這些數額你覺得怎么樣？
S:Overall, they look good. But I also think we're at a point where we need to make a few improvements.
S：總得來說，看起來還不錯。但我也在想，有些地方我們該作些改動了。
B:What did you have in mind?
B：你有什么想法？
S:I'm referring primarily to cash management. It's important that we take a careful look at the cash being held on deposit in checking accounts.
S：我主要指現金管理。我們需要他仔細查看支票帳戶中作為存款的現金，這很重要。
And, according to the balance sheet, there's some $600,000 on deposit in various banks.
而且，根據資產負債表上反映的情況,我們在各家銀行總共有60萬美元的存款。
Isn't that a lot to be holding in checking accounts?
我們是否需要這么多的現金放在支票帳戶里呢？
B:It is a rather large amount, yes.
B：對，金額真是不小。
S:OK, here's what we'll do. I suggest you move more funds out of those checking accounts only leaving what's required for day-to-day expenses.
S：好，下面我們這樣做。我建議你將大部分現金從那些支票帳戶中取出來，放到短期證券業務上去。在支票帳戶上只需留下日常開支需要的現金即可.
Oh, and Steven, be careful that those short-term securities aren't selected in a haphazard way. Invest wisely.
對了，史蒂文，短期證券的種類可不要隨心所欲地作出選擇。投資要精明些。
B:Of course. In fact, those excess funds could provide us with returns of eight or nine percent.
B：那當然。實際上，那些過剩資金可為我們提供八到九個百分點的收益。
S:Exactly! OK, point number two. I'm also concerned about accounts receivable and payable.
S：完全正確！對，第二點，我也很關注應收與應付帳款。
It's taking much too long to collect from our customers. On the other hand, we're paying our bills right on time.
從我們的客戶那兒收帳款的時間拖得特別長。另外一方面，我們卻從不誤時支付帳款。
I think we should start delaying payments on certain of our accounts. That'll give us more cash on hand.
我想，對一些應付賬款，我們應該逐漸延些時間。這樣，我們的手頭的現金還會增加一些。
B:Will do. As for accounts receivable, I'll ask our people to make a special effort to collect on past due accounts.
B：會辦的，對那些應收帳款，我會讓手下的人盡力去收回已過期的帳款。
We do offer a one percent discount on invoices paid within ten days, but it's still taking an average of four months to collect.
我們為十天內支付的發票提供一個百分點的折扣，但仍平均四個月收入一次帳款。
S:Let's increase the invoice discount to two percent.
S：那讓我們將發票的折扣提高到兩個百分點吧。
That might get more customers to pay sooner. Oh and Steven,
那樣或許能讓我們的客戶早些付錢。噢，史蒂文，
I'm going to establish a year-end goal - to cut the average collection time on accounts receivable from four months to two.
我要制定一項年終目標-把平均每四個月收一次帳款縮減到兩個月。
B:We'll do our best, David. In fact, I'm already confident the balance sheets will soon be showing a far different picture.
B：我們會盡力的，大衛。實際上，我很自信，資產負債表很快就會顯示非常不同的前景的。
S:A bright one, I hope.
S：我希望是光明的前景。
