Unit 2（课件）- 《新商务英语综合教程3》同步教学（清华大学版）

Section A: Lead-in 2 Learning Objectives 1 Section D: Cultural Tips 5 Section B: Readings 3 4 Section C: Language Skills in Focus 1 Learning Objectives In this unit, you will learn to understand the importance of company budgeting;; to start a business budget; to grasp the vocabulary related to budgeting; to master translation about conversion; to master writing about normalization of sentences. Section A: Lead-in I. What managerial skills can help a manager handle a small business? 2 II. What does the chart describe and what information can you get from it? 3 Section B: Readings How to Start a Business Budget How Budgeting Works for Companies Pre-reading Questions: 1. Have you ever thought of how to spend your money? 2. How does your family plan to spend money? 3. Suppose you have your own business, what aspects will you consider when you have to make a budget? How to Start a Business Budget Every successful business needs a budget; it will help determine how much money you have, how much you need to spend, and how much you need to bring in to meet business goals. But there are other reasons, too. Budgets can also help minimize risk to your business. A budget should be created before you sign a new lease or invest in new machinery or equipment. It is better to find out that you cannot afford new office space before you commit to spending a certain amount of money every month. A budget should include your revenues, your costs, and most importantly, your profits or cash flow so that you can figure out whether you have any money left over for capital improvements or capital expenses1. A budget should be tabulated yearly at the least. Most yearly budgets are divided into 12 months, with blank columns next to your estimates to fill in with your actual results as the year progresses. You may want to consult an accountant in preparing a budget, but it may also be something you can do yourself with small business financial software and/or some of the free bu