Financial plan · 财务计划
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| financial plan/faɪˈnænʃl plæn/ | 财务计划 | cái wù jì huà |
| variable cost/ˈveərɪəbl kɒst/ | 可变成本 | kě biàn chéng běn |
| fixed cost/fɪkst kɒst/ | 固定成本 | gù dìng chéng běn |
| revenue/ˈrevənjuː/ | 收入总额 | shōu rù zǒng é |
| cash-flow forecast/kæʃ fləʊ ˈfɔːkæst/ | 现金流预测 | xiàn jīn liú yù cè |
| sensitivity analysis/ˌsensɪˈtɪvɪti əˈnæləsɪs/ | 敏感性分析 | mǐn gǎn xìng fēn xī |
Can the numbers carry the idea?
- A financial plan 财务计划 estimates the money a venture needs, earns, spends, and keeps over time.
- It connects the business idea to numbers: start-up capital, price, expected sales, variable costs, fixed costs, cash timing, and break-even.
- A neat spreadsheet is not a plan unless its assumptions are visible and can be challenged.
A spreadsheet can be neat and still contain a very messy assumption.
这些数字能支撑想法吗？
- financial plan(财务计划)估计企业在一段时间内需要、赚取、花费和保留的钱。
- 它把商业想法与数字联系起来:创业资金、价格、预期销售、可变成本、固定成本、现金时间和盈亏平衡。
- 整齐的表格不是计划,除非它的假设清楚可见并可以被质疑。
表格排得再整齐，里面也可能藏着乱糟糟的假设。
Separate the costs
- A fixed cost 固定成本 does not usually change with the number of units sold in the short term, such as a monthly permit or rent.
- A variable cost 可变成本 changes with each unit, such as a replacement inner tube for each repair.
- Revenue 收入总额 is price multiplied by quantity sold. Profit is revenue minus all costs, not just the cost of materials.
分开各类成本
- fixed cost(固定成本)短期内通常不随销售单位数量变化,如每月许可证或房租。
- variable cost(可变成本)随每单位变化,如每次维修使用的替换内胎。
- revenue(收入总额)是价格乘以销售数量。利润是收入减去所有成本,不只是材料成本。
Match the item to its usual cost type. · 把项目与通常成本类型配对。
One stays similar over the month; the other rises with each repair. · 一个在整月相近;另一个随每次维修上升。
Test the weak assumptions
- A cash-flow forecast 现金流预测 asks when money arrives and leaves, not only whether the year ends profitably.
- Sensitivity analysis 敏感性分析 changes one important assumption—such as sales volume or cost—to see how fragile the plan is.
- A contingency is a prepared response to a realistic risk, such as holding a small cash reserve or arranging a second supplier.
测试薄弱假设
- cash-flow forecast(现金流预测)问的是钱何时流入和流出,不只是全年是否盈利。
- sensitivity analysis(敏感性分析)改变一个重要假设——如销售量或成本——来观察计划有多脆弱。
- 应急方案是对现实风险准备的回应,如保留少量现金或安排第二个供应商。
Sensitivity analysis tests what happens when an important assumption changes. · 敏感性分析测试重要假设改变时会发生什么。
It reveals whether the plan is fragile under a lower-sales or higher-cost case. · 它显示在低销售或高成本情况下计划是否脆弱。
The repair service charges 80 yuan per puncture repair. Each repair uses 20 yuan of materials. Its monthly fixed costs are 1,200 yuan. If it completes 30 repairs, revenue is 2,400 yuan, variable costs are 600 yuan, and profit before any other costs is 600 yuan.
If only 15 repairs are booked, the same fixed costs remain. Testing that lower-sales case shows whether the venture has enough cash to continue.
**维修服务每次补胎收费 80 元。**每次维修使用 20 元材料。每月固定成本为 1,200 元。如果完成 30 次维修,收入为 2,400 元,可变成本为 600 元,在其他成本前利润为 600 元。
如果只预约 15 次维修,固定成本仍然相同。测试这个低销售情形可以显示企业是否有足够现金继续。
At 80 yuan per repair, what revenue comes from 30 repairs? · 每次维修 80 元,完成 30 次的收入是多少元?
80 × 30 = 2400 yuan revenue. · 80×30=2400 元收入。
Revenue is 2400 yuan, variable costs are 600 yuan, and fixed costs are 1200 yuan. What is profit in yuan? · 收入为 2400 元,可变成本 600 元,固定成本 1200 元。利润是多少元?
2400 − 600 − 1200 = 600 yuan. · 2400−600−1200=600 元。
Write one English sentence explaining why 15 repairs can be riskier than 30 repairs for the venture. · 用一句英语说明为什么 15 次维修可能比 30 次对企业风险更大。
Example: “With only 15 repairs, revenue falls but the 1200-yuan fixed costs still have to be paid.” · 例如:“With only 15 repairs, revenue falls but the 1200-yuan fixed costs still have to be paid.”
Revenue − variable costs − fixed costs = profit. Show each category. Do not call revenue “profit” before costs have been removed.
**收入−可变成本−固定成本=利润。**显示每一类。成本没有扣除前,不要把收入叫作“利润”。
Do not hide an uncertain number inside one total. Label it as an assumption and test what happens if it is wrong.
不要把不确定数字藏在一个总数里。把它标为假设,并测试它错误时会发生什么。