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New Words
新单词
regularly adv.
经常地，定期地
primarily adv.
主要地，根本上
various adj.
不同的，各类的
securities n.
证券
haphazard adj.
随意的，无计划的
excess n.
过剩，多余
invoice n.
发票
Phrases & Expressions
短语
drop by
顺便拜访。
balance sheet
资产负债表
get together
集合
checking account
支票帐户
accounts receivable and payable
应收与应付帐款
on hand
手头
S:I'm sorry I wasn't able to get together with you sooner, Steven.
S：史蒂文，很抱歉我没能早点与你碰头。
In the future, however, I suggest we meet regularly.
当然，我建议以后我们经常见面。
B:Right! How do the figures look to you, David?
B：好！大卫，这些数额你觉得怎么样？
S:Overall, they look good. But I also think we're at a point where we need to make a few improvements.
S：总得来说，看起来还不错。但我也在想，有些地方我们该作些改动了。
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：我主要指现金管理。我们需要他仔细查看支票帐户中作为存款的现金，这很重要。
And, according to the balance sheet, there's some $600,000 on deposit in various banks.
而且，根据资产负债表上反映的情况,我们在各家银行总共有60万美元的存款。
Isn't that a lot to be holding in checking accounts?
我们是否需要这么多的现金放在支票帐户里呢？
B:It is a rather large amount, yes.
B：对，金额真是不小。
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，下面我们这样做。我建议你将大部分现金从那些支票帐户中取出来，放到短期证券业务上去。在支票帐户上只需留下日常开支需要的现金即可.
Oh, and Steven, be careful that those short-term securities aren't selected in a haphazard way. Invest wisely.
对了，史蒂文，短期证券的种类可不要随心所欲地作出选择。投资要精明些。
B:Of course. In fact, those excess funds could provide us with returns of eight or nine percent.
B：那当然。实际上，那些过剩资金可为我们提供八到九个百分点的收益。
S:Exactly! OK, point number two. I'm also concerned about accounts receivable and payable.
S：完全正确！对，第二点，我也很关注应收与应付帐款。
It's taking much too long to collect from our customers. On the other hand, we're paying our bills right on time.
从我们的客户那儿收帐款的时间拖得特别长。另外一方面，我们却从不误时支付帐款。
I think we should start delaying payments on certain of our accounts. That'll give us more cash on hand.
我想，对一些应付账款，我们应该逐渐延些时间。这样，我们的手头的现金还会增加一些。
B:Will do. As for accounts receivable, I'll ask our people to make a special effort to collect on past due accounts.
B：会办的，对那些应收帐款，我会让手下的人尽力去收回已过期的帐款。
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.
我们为十天内支付的发票提供一个百分点的折扣，但仍平均四个月收入一次帐款。
S:Let's increase the invoice discount to two percent.
S：那让我们将发票的折扣提高到两个百分点吧。
That might get more customers to pay sooner. Oh and Steven,
那样或许能让我们的客户早些付钱。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.
我要制定一项年终目标-把平均每四个月收一次帐款缩减到两个月。
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：我们会尽力的，大卫。实际上，我很自信，资产负债表很快就会显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。
