商务英语阅读笔记

Cash flow statement. A cash flow statement shows the amount of cash and cash equivalents entering and leaving a company. A cash flow statement is divided into three parts: operating activities, investing activities, and financing activities. PS: 现金流量表。现金流量表显示进出公司的现金和现金等价物的金额。现金流量表分为三部分：经营活动、投资活动和筹资活动。 cash flow 现金流动; 资金流动entering 进来; 进去; 进入; 成为…的一员; 加入; 开始从事; 开始参加; 开始进入; 着手进行; enter的现在分词 leaving 离开; 离开居住地点; 遗弃; 丢弃; leave的现在分词 stamen 雄蕊 operating activities 经营活动 investing 投资; 投入; invest的现在分词 financing 提供资金; finance的现在分词 Operating activities.  A business’s operating activities directly relate to providing goods and services to the market. These activities include manufacturing, distributing, and selling products or services. Cash receipts from goods sold and payments to suppliers are common operating activities in a cash flow statement. PS: 经营活动。企业的经营活动直接关系到向市场提供商品和服务。这些活动包括制造、分销和销售产品或服务。销售商品收到的现金和支付给供应商的现金是现金流量表中常见的经营活动。 goods and services 货物及劳务，商品和服务distributing 分发; 分配; 分销; 使散开; 使分布; 分散; distribute的现在分词 selling 出让; 转让; 出售; 售卖; 销售得…; 卖出…; 售价是…; sell的现在分词 goods sold 出售的商品 payments 付款; 支付; 收款; 款额，款项; 报答; 报偿; payment的复数 suppliers 供应者; 供货商; 供货方; supplier的复数 cash flow statement 现金流量表；现金流转表 Cash and cash equivalents calculate assets that are cash or can be converted into cash. A clothing store’s operating activities may include buying materials and paying for labor to produce clothing. PS: 现金和现金等价物计算的资产是现金或可以转换为现金。服装店的经营活动可以包括购买材料和支付生产服装的劳动费用calculate 计算; 核算; 预测; 推测assets 有价值的人; 有用的人; 资产; 财产; asset的复数 converted 转变，转换，转化; 可转变为; 可变换成; 改变; 皈依，归附; convert的过去分词和过去式 clothing store 服装店 operating activities 经营活动 buying 买; 购买; 够支付; 买通; 收买; 贿赂; buy的现在分词 paying 付费; 付酬; 交纳; 偿还; 赢利; 创收; pay的现在分词 labor 劳动，努力；工作; 劳工，工人; 分娩，阵痛; 努力争取(for); 苦干; 详细分析缓慢而困难地运转 clothing 衣服; 服装; 给…穿衣; 为提供衣服; clothe的现在分词 Investing activities.  Investing activities are directly related to changes resulting from investments. The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities. Negative cash flow from investing activities may come from purchasing fixed assets and lending money. PS: 投资活动。投资活动直接关系到投资带来的变化。出售固定资产和收回贷款是投资活动产生的正现金流的例子。投资活动产生的负现金流可能来自购买固定资产和贷款。 investments 投资; 投资额; 投资物; 值得买的东西; 有用的投资物; investment的复数fixed assets 固定资产; fixed asset的复数 loans 贷款; 借款; 借出; 贷给; 被借出; 借出，贷与; 出借; loan的第三人称单数和复数 examples 实例; 例证; 例子; 典型; 范例; 样品; 榜样; 楷模; 模范; example的复数 positive cash flow 正向现金流 come from 来自某处; 出生于; 出身于 purchasing 购买; 采购; 买; purchase的现在分词 lending 放款; 贷放; 借给; 借出; 贷; 给…增加，增添; lend的现在分词 Financing activities.  Cash flow from financing activities measures cash flow between a firm and its owners and creditors. It indicates how a company raises cash. Financing activities that bring a positive cash flow include receiving cash from issuing stocks and bonds. Financing activities that bring a negative cash flow include paying off debt, interest on debt, and dividends to shareholders. PS: 融资活动。融资活动产生的现金流量是指企业与其所有者和债权人之间的现金流量。它表明一家公司如何筹集现金。带来正现金流的融资活动包括从发行股票和债券中获得现金。带来负现金流的融资活动包括偿还债务、债务利息和股东分红。 creditors 债权人; 债主; 贷方; creditor的复数raises 提升; 举起; 提起; 直立，站立; 增加，提高; raise的第三人称单数 positive cash flow 正向现金流 issuing 宣布; 公布; 发出; 发给，供给; 将…诉诸法律; issue的现在分词 bonds 纽带; 联系; 关系; 契合; 债券; 公债; 保释金; 使牢固结合; 把…紧紧地连接到; 增强信任关系; 建立互信关系; bond的第三人称单数和复数 negative cash flow 负现金流量 paying off 放线 dividends 红利; 股息; 股利; 彩金; dividend的复数 shareholders 股东; shareholder的复数 They had a negative cash flow from investing activities because they lent a large sum of money. Rather than being an indication of poor performance, negative cash flows may simply be due to heavy expenditures. PS: 因为他们借了一大笔钱，所以他们的投资活动产生了负现金流。负现金流并不是表现不佳的一个迹象，而可能仅仅是由于巨额支出。negative cash flow 负现金流量investing 投资; 投入; invest的现在分词 lent 借给; 借出; 贷; 给…增加，增添; lend的过去分词和过去式 sum of money 款项 Rather than 而不 indication 表明; 标示; 显示; 象征 negative 坏的; 有害的; 消极的; 负面的; 缺乏热情的; 否定的; 否定词; 否定; 拒绝; 底片; 负片; 属阴性的结果; 否定…的真实性; 证伪 expenditures 花费; 消费; 费用; 开支; 耗费，消耗; expenditure的复数1.A cash flow statement shows the amount of cash entering and leaving a company. 2.The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities. 3.The movement of cash between a company and its owners is cash flow from financing activities. 4.They had a negative cash flow from investing activities because they lent a lot of money.  5.Investing activities include sources and uses of cash from investments.

Sponsorship is money given by a company to support a person or an organization. A company can sponsor events to show its commitment to improving society. For example,GasTerra, a green gas company, sponsors Walk for Life, an event which raises money for cancer research in young adults. McDonald's believes that by sponsoring the Olympics. it can create both social and commercial value. Sponsorship is used to communicate to the public that a company is contributing to society. If a company gives money to support an event, it is sponsoring it. CSR efforts also include disease prevention. Companies may focus on food safety, dental health, vaccines, and immunization. For example, to improve food safety, a food company may use cleaner ingredients and production methods. Areas such as food safety, dental health, vaccines, and immunization are examples of disease prevention. ps: 食品安全、牙齿健康、疫苗和免疫接种等领域都是疾病预防的例子。 Takeda's global CSR programs focus on disease prevention in developing and emerging countries. ps: 全球企业社会责任计划侧重于发展中国家和新兴国家的疾病预防。 CSR efforts toward disease prevention focus on areas such as food safety, dental health, vaccines, and immunization. To improve food safety, a food company may use cleaner ingredients and production methods. ps: 环境倡议 initiatives 倡议; 新方案; 主动性; 积极性; 自发性; 掌握有利条件的能力; 主动权; 英 [ɪˈnɪʃɪətɪvz] 美 [ɪˈnɪʃətɪvz] Environmental initiatives are activities that promote environmental awareness and sustainability. Sustainability efforts can help companies reduce pollution and energy consumption. And other philanthropic activities  can also improve the company's public perception.  Google powers its offices through wind energy, which is cleaner and cheaper than other  energy sources. ps: 谷歌通过风能为办公室供电，风能比其他能源更清洁、更便宜 Environmental initiatives are eco-friendly solutions to help protect and improve the environment. Ethical labor practices refer to the fair treatment of employees. They also focus on improving labor practices of other companies around the world. For example, IKEA has done this by fighting against child labor in the supply chain. Thai Union strives to implement ethical labor practices  in the seafood industry by bringing an end to human trafficking. Ethical labor practices refer to the fair treatment of employees.