2、老财务果然不同凡响

2、老财务果然不同凡响

经过一番艰难的筛选和斟酌，Marketing Department终于在20个来参加面试的大学生里选出了两名interns。Rainy在周五上午给这两个学生打电话通知上班的相关事宜。听得出，两个孩子都兴奋不已。毕竟是从数千名applicants中stand out（脱颖而出）的，这竞争的intensity（激烈程度）绝不亚于千军万马过独木桥。招聘实习生这种事要放在几年前根本就是小事一桩。而且很多大学生还不愿意来企业实习呢。可现在的形势发生了巨大的变化，高校扩招以后，每年都有更多的毕业生要走进job market（就业市场），然而工作岗位的increase speed（增加速度）却远远赶不上毕业生的增长速度。这就造成了巨大的job-seeking pressure（就业压力）。在校大学生开始寻找各种internship的机会，一方面，可以提前获得一些work experience，另一方面，还能在job–seeking（找工作）的时候给自己的简历polish（增光添色）一下。两个internship的vacancy在短时间内收到上千份applications也就不足为怪了。

Nancy一早去VP那里汇报工作，回来时，在走廊里遇到Smith匆匆地往会议室赶，两人差点撞到一起。Nancy有些奇怪，这老头儿平时做事总是慢慢悠悠，有条不紊的，今天怎么这么rush（着急）。一问才知道，因为刚刚招来的两个interns要先在各个部门熟悉一圈业务，今天该轮到他们到Finance Department接受training了。不巧部门的两个女同事都休假了，为了不耽误他们按时完成 training schedule，及时到Marketing Department接触业务，Smith只好亲自上阵，给他们进行培训了。

Smith早上在来公司的路上遇到了traffic jam（交通堵塞），耽误了一段时间，结果比正常上班时间晚了20多分钟才到。他对年轻人一向很尊重、愿意提携。他很怕自己的迟到让实习生等得着急，就一路狂奔着去找他们。真是个可爱的人，Nancy对他更加敬佩起来。想到自己也应该补一补finance（财务）方面的功课，她就请求去旁听。老Smith自然又是一副Everybody is welcome的attitude（姿态）了。两人走进会议室，interns已经在等候了。Smith先向他们apologize（道歉），并解释了迟到的原因。然后开始发training material（培训材料）。Nancy先翻了翻材料，看得出Smith作了很多准备工作。这次主要讲的是关于payment system（支付体系）的问题。他先在第一页列出training goal（培训目标）和training contents。

Payment system introduction.

Payment system used in Innovo.

Choosing of payment approach.

Smith 在讲解内容的时候并没有照着他的稿子念，而是以此为基础，结合自己的实际经验一一介绍。

So, there are four systems that we use. Cash with order is ideal, but most customers want a period of credit, so it's not always easy to insist on the cash first. The next one I will mention is Open Account, and there are three ways that open account customers can pay us: by cheque, by telegraphic transfer, or by mail transfer.

However, we don't give a customer open account facilities until we have business references from two major firms and from a bank. Open account is OK with people you know well, but don't go round offering it to strangers!

Now, bills of exchange, or draft. We use two types: sight bills, which are little like a cheque; and time bills, which are paid after a certain period. OK? Sight bills, time bills, OK. Now, the type of payment system I prefer to use is the irrevocable letter of credit. The word "irrevocable" is important. It means that there's no risk: the banks guarantee that we get our money, and that's the way I like it.

Of course, everything is flexible. You can make your choice according to the specific situation. Don's worry too much. You will learn that on the job. Now, Let's have a look at two cases in Innovo, which will help you have a better understanding of what I said.

接下来，Smith举了两个Innovo在业务操作中的实际例子。Nancy和两个interns都很容易地明白了他的解释。Experience counts!（经验很有用！）