[00:00.80]新单词

[00:01.59]regularly adv.

[00:02.30]经常地，定期地

[00:03.00]primarily adv.

[00:03.83]主要地，根本上

[00:04.65]various adj.

[00:05.30]不同的，各类的

[00:05.96]securities n.

[00:06.75]证券

[00:07.55]haphazard adj.

[00:08.31]随意的，无计划的

[00:09.06]excess n.

[00:09.84]过剩，多余

[00:10.61]invoice n.

[00:11.27]发票

[00:11.94]Phrases & Expressions

[00:13.00]短语

[00:14.05]drop by

[00:14.75]顺便拜访。

[00:15.44]balance sheet

[00:16.31]资产负债表

[00:17.19]get together

[00:18.01]集合

[00:18.83]checking account

[00:19.67]支票帐户

[00:20.51]accounts receivable and payable

[00:21.88]应收与应付帐款

[00:23.25]on hand

[00:23.80]手头

[00:24.35]S:I'm sorry I wasn't able to get together with you sooner, Steven.

[00:26.41]S：史蒂文，很抱歉我没能早点与你碰头。

[00:28.47]In the future, however, I suggest we meet regularly.

[00:30.48]当然，我建议以后我们经常见面。

[00:32.50]B:Right! How do the figures look to you, David?

[00:34.30]B：好!大卫，这些数额你觉得怎么样?

[00:36.10]S:Overall, they look good. But I also think we're at a point where we need to make a few improvements.

[00:39.51]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。

[00:42.92]B:What did you have in mind?

[00:43.78]B：你有什么想法?

[00:44.64]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.

[00:49.99]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。

[00:55.33]And, according to the balance sheet, there's some $600,000 on deposit in various banks.

[00:59.17]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。

[01:03.01]Isn't that a lot to be holding in checking accounts?

[01:04.99]我们是否需要这么多的现金放在支票帐户里呢?

[01:06.98]B:It is a rather large amount, yes.

[01:08.38]B：对，金额真是不小。

[01:09.77]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.

[01:15.19]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.

[01:20.61]Oh, and Steven, be careful that those short-term securities aren't selected in a haphazard way. Invest wisely.

[01:25.22]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。

[01:29.84]B:Of course. In fact, those excess funds could provide us with returns of eight or nine percent.

[01:33.04]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。

[01:36.24]S:Exactly! OK, point number two. I'm also concerned about accounts receivable and payable.

[01:40.60]S：完全正确!对，第二点，我也很关注应收与应付帐款。

[01:44.96]It's taking much too long to collect from our customers. On the other hand, we're paying our bills right on time.

[01:49.26]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。

[01:53.55]I think we should start delaying payments on certain of our accounts. That'll give us more cash on hand.

[01:57.59]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。

[02:01.63]B:Will do. As for accounts receivable, I'll ask our people to make a special effort to collect on past due accounts.

[02:05.84]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。

[02:10.06]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.

[02:14.41]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。

[02:18.76]S:Let's increase the invoice discount to two percent.

[02:20.77]S：那让我们将发票的折扣提高到两个百分点吧。

[02:22.79]That might get more customers to pay sooner. Oh and Steven,

[02:25.45]那样或许能让我们的客户早些付钱。噢，史蒂文，

[02:28.11]I'm going to establish a year-end goal - to cut the average collection time on accounts receivable from four months to two.

[02:32.65]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。

[02:37.18]B:We'll do our best, David. In fact, I'm already confident the balance sheets will soon be showing a far different picture.

[02:41.10]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。

[02:45.02]S:A bright one, I hope.

[02:46.32]S：我希望是光明的前景。