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1、Unit 7 Money MattersWarm-up. Are you quick about numbers? Try the following exercises:Try to match the phrase and the figures.Listen to the recording and complete the information missing from a report of a companys financial performance.Use the information you now have to work out the following amou
2、nts:a) the rise in net profits in the first half of the yearb) the difference in overall group sales in the first six monthsc) the fall in sales for wines and spiritsd) the increase in operating profits for luggage and leather productse) the difference in sales of perfumes and cosmeticsContentsnDiff
3、erent currencynMoney matters within a companynMoney matters between companiesnChasing payment and cash flow7.1 Different currencynDo you know them?HK$ Can$ NZ$ M$ S$ A$ M Ir S FF SF Lux F BF DM LiranHow can you change foreign currency if you go abroad?a. Traveling Check traveling visa Bank of China
4、(exchange rate of that very day) the check Bank in * Country foreign cash service charge 1% of the checkb. Account Cardc. Cash (less then $50,000) 7.2 Money maters within a companySTATEMENT OF GENERAL AND ADMINISTRATIVE EXPENSESFor the year ended December 31, 2002 *CompanyITEMS THIS YEARS THIS YEARS
5、 LAST YEARSPLAN ACTUAL ACTUALcompany expensesincluding: salaries and wagesdepreciationrepairs and maintenancesupplies consumedamortization of low cost and short lived articleslabor protectionoffice expensestraveling expenses insuranceotherlabor union duesboard of directorsexpensesconsulting feesliti
6、gation fees ITEMS THIS YEARS THIS YEARS LAST YEARSPLAN ACTUAL ACTUAL entertainment expensestaxesland occupancy feetechnology transfer feeamortization of intangible assetsamortization of other assetsstaff and workers training expensesresearch and development expensesbad debtsothersTOTAL7.3 Money matt
7、ers between companiesMoney matters in international tradeMoney matters in international tradeEvent: receipt of money payment of money(delivering goods) (receiving goods)Documentsinvolved: invoice BL insurance LCInvoice (发票/装货清单）n1.DefinitionInvoice is the document issued by the exporter, listing the
8、 Invoice is the document issued by the exporter, listing the specifications and price of the goods which is under specifications and price of the goods which is under delivering.delivering.The purpose of issuing the invoice is for the convenience The purpose of issuing the invoice is for the conveni
9、ence of the importer to check whether the delivered goods matches of the importer to check whether the delivered goods matches their order. their order.n2. Categories of invoicenCommon Commercial InvoicenCustoms Invoice （海关发票）nProforma Invoice （形式发票）nConsular Invoice （领事发票）nEtc.3. Items of an invoic
10、e(1) Seller (Name Address VAT Reg. No) (2) C.C.C.N. NO. (3) Invoice No. and Date (TAX Point) (4) Sellers Reference (5) Buyers Reference (6) Consignee (7) Buyer ( if not the Consignee) (8) Country of Origin of Goods (9) Country of Destination (10) Terms of Delivery and Payment (11)vessel/Aircraft etc
11、 (12) Port of loading (13)Port of discharge (14) Marks and Numbers: Number and Kind of packages: Description of Goods (15)Gross Weight (16) Cube (17)Specification of Commodities (18) Quantity (19)Amount (State Currency) (20) TOTAL (21)Name of Signatory (22) Place and Date of Issue (23)Signature (24)
12、 It is hereby certified that this invoice shows the actual price of the goods described, that no other invoice has been or will be issued, and that all particulars are true and correct.Lets see a real example!nImagine that you and your partner have been working in the Accounts Department of Finntec
13、for two weeks. Your boss Ms Aaltio has asked you to fill in the invoice for Frigorifico Ameglio S.A. Use the following three documents to bill and invoice the client.I. FINNECP.O.Box 325 SF-33200 TamperePRICE LIST 2003Item: Sensor SwitchesType Price Type PriceA3A $1.50 A6D $1.8010% discount on bulk
14、orders 20 gross plusFinntec II.P.O.Box 325SF-33200 TampereTelefax: +358 31 134 845Your Ref: Customer No.: 645For the attn of G. Aaltio 20 January 2003Thanks for your quotation 9302.We wish to order 35 gross of Type A6D Switches.Please deliver asap.Sincerely,Julio MartinezJulio MartinezCustomer No.: 645 III.Order: 03764 Quantity items:35 grossAddress: Frigorifi
