英语翻译（五）仓管总监（CWO）1．岗位职责计算原材料库存价格；计算本成品和产成品库存成本；制定最优原材料库存和无库存产品计划；填写计划清单.2．沙盘模拟中的任务及规则（1）计

Question

英语翻译
（五）仓管总监（CWO）
1．岗位职责
计算原材料库存价格；计算本成品和产成品库存成本；制定最优原材料库存和无库存产品计划；填写计划清单.
2．沙盘模拟中的任务及规则
（1）计算原材料价格
计算原材料价格的目的是合理购买原材料,并和仓管费用相比较,再根据公司生产能力、财务状况、战略计划决定购买数量、购买时间.
原材料\x05M1\x05M2\x05M3\x05M4
库存价格/年\x0530%\x0570%\x0560%\x0520%
表5-1原材料库存费用管理参数
（2）计算产成品库存价格
如果大量产成品堆积在仓库,会产生一定的费用,不仅增加了产成品的成本,也不利于企业的现金收支.因此,需要制定出合理的库存水平,保证库存的最优化.
产品\x05Beryl\x05Crystal\x05Ruby\x05Sapphire
库存价格/年\x0540%\x0510%\x0520%\x0540%
表5-2 产品库存费用管理参数
（六）财务总监(CFO)
1．岗位职责
筹集和管理资金,做好现金预算,管好用好资金,支付各项费用,核算成本,按时报送财务报表,做好财务分析.
2．沙盘模拟中的任务及规则
（1）制定预算
现金流量是公司持续经营的保障,在每年度开始模拟时,财务总监根据本公司成员作出的决策,制定出本年度的财务预算——现金流量表,反映出本年度公司的现金状况,并以此来决定在本年度公司是否进行筹资等决策.
（2）支付税金
企业所得税的法定税率为25％.企业赢利时按当年利润的25%计算,在下一年初交纳；当企业弥补前五年亏损而赢利之后,所得税的计算方法为：(税前利润+(前五年净利润之和))×25%.财务总监按照上一年度利润表的“所得税”一项的数值取出相应的现金放置于沙盘上的“税金”处并做好现金收支记录.
（3）申请短期贷款/更新短期贷款/支付利息
获得新贷款：短期贷款在每季度都可以申请.可以申请的最高额度为：上一年所有者权益×2－已有短期贷款.
更新短期贷款：如果企业有短期贷款,请财务总监将空桶向现金区方向移动一格.移至现金库时,表示短期贷款到期.
还本付息：短期贷款的还款规则是利随本清.短期贷款到期时,每桶需要支付20M×5％=1M的利息,因此,本金与利息共计21M.财务总监从现金库中取现金,其中20M还给银行1M放置于沙盘上的“利息”处并做好现金收支记录.
民间融资：企业随时可以申请民间融资,民间融资贷款额度的规定同短期贷款.民间融资的管理同短期贷款,只是利率不同.
无论长期贷款、短期贷款还是民间融资均以10M为基本贷款单位,长期贷款最长期限为4年,短期借款及民间融资期限为一年,不足一年的按一年计息,贷款到期后返还.
（4）更新应收帐款/归还应付帐款
贴现：是将应收账款变成现金的动作,应收款贴现随时可以进行,财务总监按7的倍数取应收账款,其中1／7作为贴现费用置于沙盘上的“贴息”处,6／7放入现金区,并做好现金收支记录,应收账款贴现时不考虑账期因素.
财务总监将应收款向现金库方向推进一格,到达现金区时即成为现金,做好现金收支记录.请财务总监将应付款向现金区方向推进一格.到达现金库时,从现金库中取现金付清应付款并做好现金收支记录.
（5）支付行政管理费
管理费用是企业为了维持运营发放的管理人员工资、差旅费、招待费等.财务总监每个季度取出1M摆放在“管理费”处,并做好现金收支处理

Answer 1

(5) warehouse director (CWO)
1. The post responsibility
Calculation raw material inventory prices; Calculating the finished product and finished goods inventory cost; Make the optimal raw material inventory and no inventory products plan; Fill in the program list.
2. The task and sand table simulation rules
(1) calculation raw material prices
The purpose of the raw material price calculation is reasonable purchase of raw materials, and and warehouse cost comparison, again according to the production capacity, financial status, strategic planning decided to purchase quantity, buy time.
Raw materials M1 M2 M3 M4
Stock price/year 30% 70%, 60%, 20%
Table 5-1 raw material inventory cost management parameters
(2) calculation finished goods stock prices
If a large products piling up in warehouses, can produce certain cost, not only increased the cost of finished products, but also to enterprise's cash receipts and expenditures. Therefore, we need to make a reasonable inventory level, ensure the stock optimization.
Product Beryl Crystal Ruby Sapphire
Stock price/year 40% 10%, 20%, 40%
Table 5-2 product inventory cost management parameters
(6) chief financial officer (CFO)
1. The post responsibility
To raise and manage money, make cash budget, properly funds, to pay the cost, cost accounting, financial statements submitted on time, strengthen the financial analysis.
2. The task and sand table simulation rules
(1) develop the budget
Cash flow is the company's sustainable business safeguard, in annual began simulation, chief financial officer of this company members according to the decisions, make this year's financial budget-cash flow statement to reflect this year the company cash position, and use that to determine in this year whether does the company undertake financing other decisions.
(2) to pay taxes
Enterprise income tax legal rate is 25%. When enterprise profit in that 25% of the profits calculation, early next pay; When enterprise make up for five years before losses after a profit, the calculation method of income tax for: (pre-tax profit + (in the first five years of net profit)) x 25%. According to the financial director last year for the income statement "income tax" a numerical take out the corresponding cash placed in the sand table on the "tax" place and do the cash register records.
(3) for short-term loans/update short-term loans/pay interest
To get the new loan: short-term loans in every quarter may apply. Can apply for the highest quota for: last year the owner's equity x 2-for short-term loans.
Updated short-term loans: if the enterprise have short-term loans, please finance director will empty barrels to cash area direction one case. Move to cash library, said short-term loans expire.
Debt servicing: short-term loan payments with this rule is the clear. Short-term loan expires, the need to pay a barrel 20 M x 5% = 1 M of interest, and therefore, the principal and interest in 21 M. Chief financial officer in the library from cash take cash, of which 20 M return a bank 1 M in place on the sand table "interest" in place and do the cash register records.
Folk financing: enterprise can apply for private financing, financing the provisions of the folk loans with short-term loans. The management of the folk financing with short-term loans, just different interest rates.
No matter long-term loans, short-term loan or folk financing are to 10 M as the basic unit of loans, long-term loans maximum term of 4 years, short-term borrowing and folk financing duration of a year, less than one year by a year plan breath, loan expires refund.
(4) update the account receivable/return accounts payable
Discount: is the action into cash accounts receivable and accounts receivable discount can at any time, according to the director of finance and take multiple accounts receivable, 1/7 of them as a discount on the cost on a sand table "discount" place, 6/7 into cash area, and do the cash register records, accounts receivable account when considering not discount of factors.
Chief financial officer will receivables to cash library forward one case, to the area of the cash that become cash, cash payments to record. Please finance director will due to cash a case forward area. To cash library, from the library of cash paid cash accounts payable and ready to take cash receipts and record.
(5) pay administrative management fee
Management cost is the enterprise in order to maintain the issue of operation management personnel salary, poor travelling expenses, entertainment, etc. Chief financial officer put out every quarter 1 M in "management fee" place, and ready to cash payments processing