文章是这样的：The cash flow gap
Steve and Sue Quick Computers.a small computer company in Atlanta.The company builds and installs office computer systems and employs two people.
Background
When a customer places an order,Steve charges 10 per cent of the toral sales price as down payment.The customer is then billed for the remainder after the system has been installed. The total sales price of a small office computer network is$10,000.The components are priced at $4,ooo and come from one supplier.This supplier offers a 2 per cent discount if Steve pays for the supplies no later than 10 days after receiving them.Steve always takes advantage of early settlement discounts.
The problem
On day 1 Steve receives the $1,000 down payment and orders the parts.He pays for these on day 7($4.000 less 2 per cent early settlement discount = $3,920).
The system is realy for installation by day 28 and Steve calculates direct labour costs of $2,700.As he pays his employees every two weeks,these wages are paid on days 14($1,200)and 28($1,500).A week later,on days 35,the system is installed,with further labour costs of $300.The customer is then billed and given credit terms of 30 days.Finally,on day 65,Steve receives the outstanding balance of $9.000.
The cash flow gap opens on day 7 when Steve pays for the supplies;it widens to $5,920 by 35.This means he has to finance,and possibly pay interest on,the $5,920 for 30 days and until the customer pays the final $9,000.
`The more we sell,the less cash we have.`Steve Quick
就是这篇文章所提到的内容的利与弊·如果实在不知道怎么做案例分析也可以帮我翻译一下·谢谢！
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