職場攻略/市場業務

UNIT 14 5
Cash flow report

Communication Skills

1
 BRAIN STORM
Share your ideas with your teacher and try to make sentences.

What
B do you think is a cashflow
report? What is in a cash flow
report?

2
 VOCABULARY
Repeat after your teacher.

1. net income 5. expenditures

n. 淨利潤 n. 支出

Our net income has gone up by 3% this year. Our capital expenditures were $21 million.

2. depreciation 6. cash flow

n. 現金流
v. 折舊

How much depreciation did we have last year? Our cash flow is excellent this year!

7. dividends
3. liability n. 紅利
n. 債務，責任
How many dividends do we have?
We have a big liability to fix today.
8. red ink
4. inventory n. 赤字

n. 存貨清單 The company has $28 million in red ink this

Are you done with your inventory work? year.
3
 DIALOGUE
Read the dialogue aloud with your teacher.

A Tina, let’s start off with our net income for this past year.
Tina，讓我們從過去這一年的凈收入開始說起吧。

B Our net income for 2012 is $21 million. It's down 2.7% from the last financial year.
Next, we have the depreciation expense, which is $2.8 million.
我們2012年度的凈收入是兩千一百萬美元，繼上一財政年度下跌2.7%。 接下來，我們的折舊費用是兩百八十萬美元。

A What about our inventory and liability expenditures?

那麼我們的存貨總值和支出經費怎麼樣呢？

B For inventory, we haven't spent any money. And our liabilities have gone up; they’re
at $131 million this financial year. The total cash flow from operating activities is
$13,000.
存貨總值這邊看來我們並沒有花很多錢。 但是我們的支出經費增加了，本財政年度為一億三千一百萬美金。 經營活動 的總現金流量為一萬三千美金。

A Ok, what’s next?

好的，下一個是什麼？

B The investing activities section. Our capital expenditures are $4 million this financial year.
And the investment expenses are $201 million.
是投資活動部分。 我們本財政年度的資本支出為四百萬美金;而投資費用為兩億一百萬美金。

A What’s the net cash flow for the investing activities section?
投資活動的凈現金流是多少？
4
 DIALOGUE
Read the dialogue aloud with your teacher.

B It's $205 million; that's a huge decrease from the last financial year. Shall I move on
to the financing activities section?
是兩億五百萬美金，相比上一財政年度有大幅下跌。 我能接著說融資活動部分嗎？

A Please do.
請說吧。

B Ok, the amount of dividends paid is $9 million.

好的，已付股息是九百萬美金。

A Did anything go up in this section?

融資活動部分有什麼數據是上升的嗎？

B Yes, we had an increase in red ink; it's $101 million. Also our other cash flow financing
activities have gone up.
是的，我們的赤字上升了，現在是一億零一百萬。 而且我們其他的財政活動現金流動也上升了。
A
What is the net cash flow for this section?
這個部分的凈現金流是多少？

B The net cash flow for the financing activities is $120 million.
融資活動的淨現金流為一億兩千萬。

A Ok, thanks for walking me through this.

好的，謝謝你詳盡的說明。
5
 Let’s practice
Make it right.

The total ______from operating 1 cash in

activities is $13,000. 2 cash flow

Our capital _______are $4 million 1 expenditures

this financial year. 2 expended

6
 Let’s practice
Choose the meaning of the words in red from the letters below.

“ The amount of dividends ”means: ____.

A. The amount of money paid regularly.

B. The amount of reward paid regularly.

C. The amount of income paid regularly.

7
 Let’s practice
Choose the word that is right for the sentence.

What about our _______ and liability expenditures?

A. inventory

B. catalog

C. record

D. log
8
 Let’s practice
Fill in the correct words that will complete the sentences.

Our net __(1.)__for 2012 is $21 million. It‘s down 2.7% from the last

__(2.)__year. Next, we have the __(3.)__ expense, which is $2.8 million.

cheapening salary

depreciation financing

income financial
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 DISCUSSION
Make a conversation with your teacher.

What...

1. What do you think should be in a good cash flow

report?

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