《商务英语阅读》习题答案

《商务英语阅读》习 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 答案 21世纪高职高专新概念(财经类)系列教材 商务英语阅读 练习答案 王朝晖 主编 对外经济贸易大学出版社 1 Key to Exercises Chapter One Economics Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. T 3. F 4. F 5. F ?. Familiar yourself with the following key terms: A. Choose the statement that defines one of the business terms given below. 1. distribute 2. purchase 3. loan 4.resource 5.interest 6. supplier B. Identify the English expressions of the following Chinese terms. 1.unemployment rate 2.financial affairs 3.auto loan 4.military pursuits 5.civilian pursuits 6.raise money 7.medical care 8.economic concerns ?. Vocabulary practice: Filling in the blanks with the proper words or expressions you have learned from the text given below to finish the following sentences. 1. distributed 2. varying 3. economic 4. purchasing 5. resources 6. exchange 7.campaign 8. issue ?. Translation. 1(人类有多种需要和需求。经济学仅仅关注人的物质需求。这些需求可以通过消费 商品来得到满足?或者是实货(有形商品，如食物)，或者是服务(无形商品，如供热)。 2(所有的社会都存在三个共同的基本问题，即:生产什么、怎样生产和为谁生产。前 两个问题代表的是生产，而第三个问题则代表的是分配。 3(人类的需要和需求几乎是无限的，然而不幸的是，人们发现自己的资源很缺乏。 4(经济学中最为古老的话题也许就是为什么有些国家富有，而其他国家贫穷。有一点 没有异议，那就是在许多发展中国家里，受过高等教育的劳动者稀缺。 V. Oral Practice: Discussion the following two questions with your group members in English.(Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. T 3. F 4. F 5. T 6.F 2 ?. Familiar yourself with the following key terms: Choose the statement that defines one of the business terms given below. 1. consumption 2. household 3. macroeconomic 4. inflation 5. workforce 6. revolutionary ?. Make sentences using the following words or patterns. 1. When children are concerned with their parents‘ divorce, they are very unhelpful and painful. 2. Children thrive on good food. 3. Management must determine the firm‘s cash needs for both the short and long term. 4. We must inquire into the matter before drawing the conclusion. 5. Her old age pension gives her barely enough to get by. ?. Translation. 1. 经济学来源于社会哲学，并且与社会哲学有着紧密联系。 2. 宏观经济学与经济的全部工作特性有关系，而微观经济学与单个实体的行为有关系, 诸如市场，公司和家庭。 3.在宏观经济中,我们总体上研究经济;在微观经济中,我们着眼于个体市场。 4. We study economics to inquire into the economy of a nation from both the whole and individual. 5. The scope of economics is extremely wide, including many different economic fields. 6. Although macroeconomics is essentially related to microeconomics, it is still different from microeconomics. V. Oral Practice: Discussion the following two questions with your group members in English. (Omitted) Lesson Three ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. F 4. T 5. F ?. Familiar yourself with the following key terms: Match each word on the left with its correct meaning on the right. 1. c 2. b 3. d 4. a 5. f 6. e ?. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. The term market has many meanings. To some people it means the place where they shop for groceries. To other people it means the stock market where people can buy or sell shares. To a manufacturer of women‘s dresses it means the current level of demand for dresses. We can also take a market as a set of economic forces called supply and demand. 3 Supply forces tend to bring goods and services into consumption. Demand forces tend to result in consumption of those goods and services. Supply and demand forces interact to form a price. Since markets play a large role in our economy, we say we have a market economy. A market economy is an economic system in which prices determine how resources will be used and how products will be distributed. IV. Translation. 经济学家们谈及供求规律，就是指价格的上涨就会增加供应而价格的下降就会减少 供应。如果某一件独特的商品价格上升了,肯定会鼓励生产者生产更多的这类商品。相反， 如果价格在当地或在全球下降了，生产者将会减少对它的生产。 V. Writing practice: Please give a summary of this article (around 200 words). (Omitted) Lesson Four ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. T 3. F 4. T 5. F ?. Choose the best answer to each of the following statements according to the text. 1. c. 2. d. 3. d. 4. b. 5.d. ?. Translation. 1. 有人卖时就有人买;公司在开发新产品时，政府就会通过法律管制污染。 2(价钱太高意味着由于生产过多而造成的过量供应;价钱太低会导致商店里排长队买东 西和商品的短缺。 3(生产什么产品不是由消费者投票决定的? 每2年或4年搞一次民意测验，而是由他们 每日的购买所决定。 4(公司不断地受追求最大限度的利润所驱使?即获取纯收入或是总销售和总成本之间的 差额。 5.人们的收入在很大程度上依靠他们自己所拥有的财产，依靠他们习得或继承的能力， 依靠他们的运气，依靠种族和性别歧视的程度。 IV. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Supplies of many commodities can generally be adjusted to suit market conditions. This means that changes in price lead to changes in the quantity of a particular commodity which is made available to consumers. In such instances supply is said to be ―elastic‖, because it can be increased and decreased rapidly in response to market prices. Elasticity of supply, as a response to changes in price, is related to demand. Economists define ―demand‖ as a consumer‘s desire or want, together with his willingness to pay for what he wants. We can say that demand is indicated by our willingness to offer money for particular goods or services. 4 V. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) Lesson Five ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. T 3. F 4. T 5. T 6. F 7.T 8.T ?. Check your comprehension: Choose the best answer to each of the following statements. 1. d. 2. a. 3. b. 4. d. 5. c. ?. Translation. 1. 史密斯对市场机制指导作用的洞察激发了包括资本主义的钦佩者和批评家在内的现 代经济学者。 2.史密斯自己认为，只有当自由竞争的相互制衡存在时，人们才能完全了解市场机制 的优点。 3. 当所有的工业受自由竞争相互制衡的约束，市场才能利用最有效的技术和最小量的 投入，生产出大量有效的产品。 4.当经济活动在市场之外没有得到补偿时，增加成本或给予他人优惠条件，那么外部 的事物就会出现。 IV. Writing practice: Write a short passage about “market mechanism” with the following phrases. (Omitted) V. Oral Practice: Discussion the following two questions with your group members in English. (Omitted) Chapter Two International Trade Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. T 3. T 4. T 5. F 6. F 7. T 8. F 9.T 10.T ?. Choose the statement that defines one of the business terms given below. 1. visible trade 2. invisible trade 3. balance of payment 4. international trade 5. comparative advantage 6. specialization 5 ?. Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. comparative advantage 2. invisible trade 3. technology 4. Diversification 5. natural resources 6. domestic 7. specializing 8. distribution ?. Translation. 1. 从本质上而言，国际贸易指在平等的基础上进行的跨国界的商品和服务交换行为。 它包括进口义务和出口义务两部分内容。 1. 世界各地自然资源分布不均，这正是国际贸易产生的原因。 2. 有形贸易指货物的进出口，而无形贸易指的是国家间的劳务交换,运输、保险、旅 游及移民汇款等都是无形贸易的实例。 3. 中世纪期间， 手工业者专门从事生产， 商人则开始专门从事销售，出现了越来越 多的店铺。 V. Oral Practice: Discuss the following two questions with your group members in English.(Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1.F 2. T 3. T 4. F 5. T 6. T II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. The benefits derived from the development of international trade are: cheaper goods because of the advantage possessed by the supplying country; a great variety of products available to the consumers; wider markets for the producing country conferring the economics of large scale production; the overall growth of trade due to the reciprocal advantages. III. Translation. 出口的最终目的是为了赚取利润。 出口公司是否盈利在很大程度上取决于提高管 理水平和业务能力。商品的生产，宣传和销售活动都耗费巨资。这些费用必须低于销售 所得到的收入。不然，公司将被耗尽。它将逐渐枯竭，最终破产。偶尔在开发某项新产 品时，公司也许会出现短期亏损。但这应当有所限制，不能允许这种情况无限期的持续 下去。万全之策是在中长期内使收入大于支出。这样公司才能生存下去。 IV. Oral practice: Illustrate the benefits of International Trade with concrete examples. The words and phrases listed below are for your reference. (Omitted) Lesson Three I. Vocabulary practice: Filling in the blanks with the proper words or expressions you 6 have learned from the text given below to finish the following sentences. 1. efficiency 2. concentrate on 3. productivity 4. principles 5. cost 6. comparative 7. absolute 8. advantage II. Check your comprehension: Read the following passages and answer the Questions orally. (omitted) III. Writing Practice: 1. Comment on the theory of absolute advantage and its application in international trade in about 100 words. The following words and expressions are for your reference. If a country is more efficient, or spends fewer resources such as capital, land and labor than other countries in producing a commodity, we say this country has an absolute advantage in producing this commodity. The theory of absolute advantage implies that every country produces and exports commodities in which they have absolute advantage while importing commodities where other countries have absolute advantage. 2. Explain briefly why trade to exploit comparative advantage promotes efficiency among countries. The theory of comparative advantage implies that every country, even when it has no absolute advantage at all, can specialize in the production and export of commodities where its absolute disadvantage is smaller or where it has comparative advantage. So long as comparative advantage exists, trade between countries is always possible, and in the process of exploiting comparative advantage, trade promotes efficiency among countries, since it can make one country better off without making another worse off. IV. Translation. 1. The theory of absolute advantage holds that a commodity will be produced in the country where it costs least in terms of resources. 2. According to the theory of comparative advatage, both trade parties can benefits from trade. 3. Comparative advantage has directed countries to specialize in particular products and to mass-produce. 4. The main idea of the theory of comparative advantage is that different countries or regions have different production possibilities. Lesson Four I. Familiar yourself with the following key terms: Match the terms with their definitions. 1. a 2. d 3. g 4. f 5. b 6. h 7. e 8. c II. Organization analysis: Complete the following diagram to represent the organization of the text. You will probably have to refer back to the passage in order to do this. 7 Differences in language Cultural problems Differences in customs Differences in traditions Monetary conversion: fluctuation in foreign exchange rate Problems in international trade Revenue tariffs vs. protection tariffs Tariffs Import duty vs. Export duty Import surtax Trade barriers Import license Quota Non-tariffs Government procurement barriers Foreign exchange control Health and sanitary regulation Technical standards Export subsidy III. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. T 5. F 6. F IV. Cloze: Fill in each blank with an appropriate word or phrase from the list given below. Make changes wherever necessary. Trade restrictions: Barriers to free trade One of the most common forms of restriction is the tariff. A tariff is a duty or tax levied on foreign imports. There are also several non-tariff restrictions that are used to limit imports and encourage the export of domestic commodities. Import quotas and export subsidies are 8 two examples of the kind. An import quota (进口配额) is a maximum absolute amount of a particular commodity that may be imported. An export subsidy (出口补贴) is a government payment to private firms to encourage the export of certain goods or to prevent discrimination against exporters who may have to sell their product at a world price that is below the domestic price. V. Oral practice: 1. Give a concrete example to illustrate the foreign change risks involved in world trade. (For reference) Here ?s an example about the risks involved in monetary conversion. An importer does not receive a shipment immediately after ordering it, and is often given a short period of commercial credit. Suppose a British importer must pay a certain amount of Deutsche Mark in 60 days to a German exporter for the import of some equipment. This transaction leaves the British firm open to substantial exchange rate risk because during those 60 days, the pound may depreciate relative to the Deutsche Mark, forcing the British firm to spend a large amount of to satisfy its import commitment. 2. Discuss the purpose and effects of tariffs and non-tariffs. (Omitted) Lesson Five I. Vocabulary practice: Complete the following diagram with the information you get from the text about forms of world trade. Form of World Trade Definition direct investment Investments that give the investor effective control an accompanied by managerial participation. licensing An argument between producer (licensor) and manufacture (licensee) in another country, by which the former grants the latter the right to manufacture a product with its know-how and market the product with its trademark in return for an initial fee and a percentage of the income from the sales of the product by the licensee.. exporting Sending goods to another country for sale or trade. electronic commerce Trade that is made in electronic way. In other words, it‘s a way to sell commodities in a cheap, efficient, convenient and global way. joint venture A form of business relations which involves pooling of assets, joint management and a sharing of profits as well as risks according to a common agreement. importing Bring goods from another country for sale or trade. contract manufacturing A form of trade that enables the foreign manufacturer to produce a special volume of the contractor‘s product to specification and have the 9 contractor‘s firm name brand on the final products. trading company Facilitating organizations that perform wholesaling functions including transportation, consulting, market research, advertising, insurance, warehousing, and financial services, etc. II. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. F 4. T 5. F 6. T 7. T 8. F III. Translate: Translate the following passage. 国外投资有两种形式, 即直接投资和有价证券投资。直接投资又称国外直接投资，它指 在国外企业的投资，通过这种形式的投资，投资商可以获得对该企业的管理权。与之相反， 有价证券投资是指通过认购国外的股票、债券、政府发行的证券等来求得日后的收入及资本 的增长。不过通过这种方式的投资，投资商不拥有管理方面的控制权。 IV. Oral practice: Evaluate the forms of international trade mentioned in this lesson with the following prompts. (omitted) Chapter Three Marketing and Advertising Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. 1.T 2. F 3. F 4. T 5. F 6. T ? Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. definition 2. tactics 3. Innovation 4. purchase 5. revenue 6. perception ? Translation. 1( 销售者总是会感到竞争的压力，他必须不断提出新的策略、方法来使企业保持良好的状 况。 2( 今天的销售者们努力工作以确保他们的顾客成为回头客。 3( 市场营销的一个重要目标是提供顾客真正需要的产品和服务，并且让顾客感到他们与销 售者的接触是为了帮助双方建立良好的关系。 4( 从交易的另一方面来讲，销售者会以通过他们的营销活动赚取了多少利润以及耗费了多 少成本来衡量自己获得的价值。 ? Oral Practice: Discuss the following questions with your group members in English: (Omitted) Lesson Two ?.Check your comprehension: Decide if the sentences are T or F. Write T or F before each 10 sentence. 1. T 2. F 3.T 4.T 5.F 6.F ? Use some of the statements in the passage to trace the development of Advertising. 1. advertising was conducted by word of mouth. 2. the first step toward modern advertising came with the development of printing. 3. weekly newspapers in London began to carry advertisements. 4. advertising was flourishing. 5. advertising agencies were established in the United States which were, in essence, brokers for space in newspapers 6. agencies became involved in producing the advertising message itself, including copy and artwork.. 7. agencies had come into being that could plan and execute complete advertising campaigns, from initial research to copy preparation to placement in various media. ? Vocabulary practice: Replace the underlined parts with appropriate words or expressions from the passage. 1. implemented 2. persuasive 3. pervasive 4. dominate 5. saw 6. duration ?. Oral Practice: Discussthe following two questions with your group members in English with the following prompts. (Omitted) Lesson Three ?Vocabulary practice:Group the factors that should be taken into account at placing or pricing. 1. Pricing: fixed and variable costs, competition, company objectives, proposed positioning strategies, target group and willingness to pay. 2. Placing: product design, product quality, product features, and branding. ? Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. intermediary 2. publicity 3. favorable 4. potential 5. promotion 6. essentially ?. Familiar yourself with the following terms: Match the following words about Promotion Strategies with their definitions given below: 1. c 2. d 3. a 4. b 5.e ?. Translation. 营销是指 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 和执行理念, 确定价格、 促进销售、 发行物品、提供服务的过 程,其目的在于促进交换，满足个人和团体的需要。这种定义强调从事市场的人员所 进行的各种活动即决定提供什么产品,确定价格, 推销活动和广告策划, 以及使顾 客及时获得产品等。 ?. Writing practice: Write a short passage to summarize the marketing mix principles and 11 the relationship between them. Lesson Four ?Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. T 3. F 4. T 5. F 6. T ? Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. generate 2.derived from 3. desirable 4. feedback 5. set forth 6. objectives ? Familiar yourself with the following advertising objectives: Choose the statement that defines one of the advertising objectives given below: 1. c 2. b 3. d 4. a ?. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Advertising also aims to make the demand for the product more inelastic. It attempt to develop an intense brand loyalty to a particular product by convincing consumers that the competing goods are not close substitutes. There is a widely held view that advertising is simply an additional cost of production and must therefore, have effect of keeping prices higher than they would be if the products were not advertised. The supporters of advertising reply that advertising can reduce average costs of production because it can lead to increase sales which enable producers to produce on a larger scale. However, critics of advertising argued that much advertising is merely persuasive and does not add to consumer‘s knowledge of the market. Moreover, it is argued that exaggerated claims can mislead the consumer. V. Oral practice: What skills do you think an organization may use to achieve tasks of advertising? Discuss it with your pair and work out as many skills as possible. (Omitted) Lesson Five ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4.T 5. F 6. F ?. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Companies sometimes assume that what works in their home country will work in another country. They take the same product, same advertising campaign, even the same brand names and packaging, and with virtually no chance to try to market it the same way in another country. The result in many cases is failure. Why? Well, the assumption that one approach works everywhere fails to consider differences that exist between countries and cultures. While many companies who sell internationally are successful following a 12 standardized marketing strategy. It is a mistake to assume this approach will work without sufficient research that addresses this question. In this section resources are provided to assist companies in their global marketing efforts. ?. Translation. 特许经营是另一种许可经营的形式。公司整合所有在国内市场的成功要素，并授予 海外投资者特许经营权。特许经营人对特许持有人提供培训并帮其进行营销活动。麦当 劳是使用特许经营权开拓国际市场的一种常见范例。 ?. Oral Practice: If you decide to enter international markets, what are some of the factors that need to be considered? (Omitted) Chapter Four Management Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. T 3. F 4. T 5. F 6. F II. Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. resources 2. manageable 3. setting, communicate 4. supervise, performance 5. achieved 6. board of directors 7. innovations III. III. Word collocation: The text contains a number of common verbs – noun partnerships (e.g. achieve objectives, deal with crises, and so on). Match up these verbs and nouns to make common collocations. allocate resources communicate information develop strategies make decisions measure performance motivate people perform jobs set objectives supervise subordinates dismiss employees IV. Writing practice: write a short passage on “Management Function”within 150 words. (Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. T 6. F 7. T 8. T II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. This is the mentality you must have when trying to motivate somebody. Ask yourself, 13 how can I give them what they want in order to get what I want? In the manager – employee relationship, managers want employees to be highly productive. The question then becomes, what do employees want from work that managers can give them in exchange for a high level of productivity? The answer is that managers should focus on giving employees two things. Number one is the opportunity to make more money. Number two is a good feeling about themselves. III. Translation. 1. 年度决算节余25000元，如果经理拿出其中的5000元作为奖金发给下面的员工，那 么来年员工们对公司的财物会更加节约。 2. 如果一个员工为了赶一个重要的工期每天加班到很晚而受到经理的表扬，那么今后 遇到这样的工作，他会更加主动、积极的。 3. 在遵守公司 规章制度 食品安全规章制度下载关于安全生产规章制度关于行政管理规章制度保证食品安全的规章制度范本关于公司规章制度 方面，如果经理起到了表率作用，那么员工们就会更加遵章守 纪。 IV. Fill in the blanks according to the text. Rule 1: Surround Yourself With High Quality Employees Rule 2: Don‘t Micromanage Rule 3: Understand that all Motivation Stems from Self-Interest Rule 4: Realize What Goes Around, Comes Around Rule 5: Issue Instructions in a Respectful Manner Rule 6: Listen to Employees Rule 7: Use Praise Instead of Criticism Rule 8: Implement a Profit-Sharing Program V. Oral practice: Retell the eight rules of management and discuss them with your partners.(Omitted) Lesson Three ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. F 6. T 7. T 8. F II. Vocabulary practice: Filling in the blanks with proper words or expressions you learn from the text to finish the following sentences, change the forms where necessary. 1. escalated 2. motivate 3. compassion 4. incorporated 5. feedback 6. accommodate 7. commitment 8. overlook 9. delegate 10. productivity III. Translate the following useful expressions into Chinese. 1(跟大家进行广泛交流 2(分配工作，明确责任 3(帮助员工制定目标 4(了解问题 14 5(奖励员工 6(做一名指导者 7(做出总结和评价 8(富有同情心 9(履行好经理角色 IV. Oral Practice: Discuss about the importance of management skills in an organization.(Omitted) Lesson Four I. Match the terms with their definitions. 1. jargon 2. expertise 3. detriment 4. absenteeism 5. suspend 6. compliance 7. redundant 8. abnegation II. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. T 6. F 7. F 8. T III. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. The core of business management is using your time in more areas that are productive. Imagine precious hours of your time are wasted on doing loads manual work that eats your energy. Do you think that your time should be utilized in implementing more unique ideas, product research and product marketing or wasting hours on doing more and more paper work. Hiring a dedicated professional cannot only save your time but also cut your day to day business expense, which means better profitability. IV. Oral practice: Discuss the conditions to be a successful manager with your partners with the following prompts.(Omitted) Lesson Five I. Vocabulary practice: Filling in the blanks with proper words you have learned from the text to finish the following sentences. 1. merger 2. developing 3. citation 4. pragmatic 5. deem 6. accelerate 7. inception 8. eminent II. Cloze : Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Good management is the key to success and good management starts with setting goals. Set goals for yourself for the accomplishment of the many tasks necessary in starting and managing your business successfully. Be specific. Write down the goals in measurable terms of performance. Break major goals down into sub-goals, showing what you expect to achieve in the next two to 15 three months, the next six months, the next year, and the next five years. Beside each goal and sub-goal place a specific date showing when it is to be achieved. III. Translation. 计量是一种有效的管理方式，因为它提供了决策者们要求准确监测的信息，即那些与公 司和单位目标、行政和项目方面的进步和质量、实际工作和计划之间密切联系的主要问题。 计量也为经理们提出正确的询问、做出正确的决策提供了客观数据。 IV. Oral Practice: Discussion the following question with your group members in English. (Omitted) Chapter Five Field of Accounting Lesson One I. Vocabulary practice: Filling in the blanks with proper words you have learned from the text to finish the following sentences. 1. Accounting 2. Liabilities 3. revenue, net income 4. bookkeeper, accountant 5. financial reports 6. net income II. Translation. 1. 会计是计量企业经营活动，加工处理经济信息，并将结果与决策者进行交流的 信息系统。 2. 会计最基本的工具就是会计等式，它反映企业拥有的经济资源及对该资源的求 偿权。 3. 会计的另一个重要职能是向某一组织的管理当局提供该组织内部决策所需的 会计信息，这些决策包括组织计划、控制和评价。 4. The three basic accounting elements are assets, liabilities and capital. They exist in every business entity. 5. Many laws require that extensive financial information be reported to the various government agencies at least annually. 6. One of the most important functions of accounting is to accumulate and report financial position and the results of its operations to its interested users. III. Cloze: Choose one proper word to fill in each of the blanks. 1. A 2. C 3. D 4. A 5. B 6. C 7. A 8. B IV. Oral practice: Discuss the following question with your group members in English. (Omitted) Lesson Two I. Vocabulary practice: Match the following three items with their appropriate definitions. 16 1. C 2.A 3. B II. Prepare an income statement. ABC Trading Company Income Statement For the Month Ended January 31, 2006 Revenue: Service revenues $30,000 Other revenues $10,000 Total revenues 40,000 Expenses: Operating Expenses $12,000 Advertising expense $560 Salaries expense $9,800 Tax Expense $500 Rent expense $1,200 Other Expenses $200 Total operating expenses $24,260 Net income $15,740 III. Finish the following balance sheet. Honesty Company Balance Sheet For the Year Ended December 31, 2005 Assets Liabilities and Owner’s Equity Cash $5,000 Liabilities Supplies $1,000 Notes payable $4,800 Land $20,000 Salaries payable $2,500 Office equipment $2,200 Accounts payable $5,000 Notes receivable $4,200 Total liabilities $12,300 Owner’s equity Balance, December1, 2005 $10,100 Net income for December $10,000 Total owner‘s equity $20,100 Total assets $32,400_ Total liabilities and owner‘s equity $32,400 IV. Translation. 1. 公司的主要 财务报表 财务报表免费下载29财务报表附注模板下载小企业财务报表下载关于企业财务报表分析excel财务报表下载 包括:资产负债表、收益表和现金流量表。 2. 现金流量表中对现金流量的列示首先是经营活动，然后是投资活动和筹资活动。 17 3. 财务报表分析并不能解决所有问题，它的价值是帮助分析者在确定企业真实财务状 况时,?误差压缩到最低。 4. One of the primary ways to assess a company is to study, analyze and understand the company‘s financial statements. 5. The income statement may be defined as a summary of the revenue (income), expenses, and net income of a business entity for specific period of time. This may also be called a profit and loss statement, an operating statement, or a statement of operations. 6. The basic objective of financial statement is to provide information to internal and external users for their decision-making. Lesson Three I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1.F 2. T 3. F 4. F 5. F 6. T II . Cloze: Choose one proper word to fill in each of the blanks. 1.A 2.C 3. C 4. B 5. D 6. A 7. A 8. B III. Translations. 1. 财务管理领域的决策可以分为两个基本部分:投资决策和筹资决策。 2. 会计的另一特殊领域是非商业性机构，如大学、医院、教堂、贸易和职业协会、 政府机构等。 3. 为生产某种产品而发生的劳动力成本是一种直接成本，而管理者的工资就属于间 接成本。 4. The cost accounting purpose for cost information relates to planning and cost control. 5. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other relevant documents of an organization in order to check the accuracy of its financial statements. 6. Managerial accounting places more emphasis on the future while financial accounting is past orientation. IV. Oral Practice (omitted) Chapter Six International Finance Lesson One I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. F 6. T II. Cloze: Choose one proper word to fill in each of the blanks. 18 1.A 2. B 3. B 4. A 5. C 6. A 7. B 8.C III. Translation. 1. 国际货币基金组织的成员国可以在他们的交易中对一些国际机构使用特别提款 权。 2. 国际货币基金组织向成员国借贷外汇以支付它们国际账户的暂时赤字，从而巩固 了货币的稳定，养活了外汇限制。 3. 特别提款权分配给会员国的数额与其对基金会的贡献成正比。 4. The Euro is increasingly favored in the international money market. 5. The International Monetary Fund is an international financial institution of the International Monetary System. 6. The US dollar developed a special role as reserve currency in the international monetary system. IV. Oral practice: Summarize the main roles of IMF in your own words with your group member.(Omitted) Lesson Two I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. F 3. T 4. T 5. F 6. T II(Vocabulary practice: Filling in the blanks with proper words or expressions you learn from the text to finish the following sentences. 1. securities 2. discount window 3. reserves 4. deposits 5. commercial 6. policy III. Cloze: Choose one proper word to fill in each of the blanks. 1. B 2. A 3. C 4. D 5. A 6. B 7. A 8. D IV. Translation. 中央银行有许多政策工具来影响一些特定的终极目标(如货币供应和利率)。这些 工具可以获得经济运行良好的最终目标—低通货膨胀，产量增长和低失业率。 对中央银行来说既要控制货币供应又要控制利率是很困难的。在控制货币方面，中 央银行通常运用以下传统货币政策工具:公开市场操作、法定准备金和贴现率。 V. Oral Practice. Evaluate the monetary policy tools mentioned in this lesson you’re your group members. (omitted) Lesson Three I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. T 3. F 4. F 5. T 6. T II. Cloze: Fill in each blank with an appropriate word from the list given below. Make 19 changes wherever necessary. Government policies have also directly helped savings. Interest on time deposits is exempt from tax, and has been increased since 1971. (Dividend payments engaged , received no tax exemption until 1981). The use of savings for house purchase has been encouraged and discourage as well by preventing the banks from lending for second house purchase and by taxing second houses more severely than ones occupied by the owner. A dense network of banking offices (one per ten thousand people in 1980) may also have helped to increase financial savings. High and rising levels of financial savings are reflected in high and rising levels of monetization of the economy, as measured by the ratio of M to GNP. The higher this ratio the more of an economy‘s productive activities and carried out through market transactions and the more savers hold financial rather than real assets---so the more likely savings will be moved through financial institutions into uses in which their real return is highest. III. Translation. 1. 当一国货币相对短缺时，其他国家只能以较高价格在世界货币市场上买到该国货币。 2. 供求关系对外汇价格有很大影响。 3. 外汇的应用之所以产生，是因为不同国家采用不同的货币单位，一个国家的货币不 能用来向另一个国家进行支付。 4. Supply and Demand are the main factors causing the fluctuation of the rate of foreign exchange. 5. Foreign exchange is a commodity, and without government restrictions, its price fluctuates in accordance with supply and demand. 6. There is a world market for the purchase and sale of different currencies, owning to the fluctuating exchange rates IV. Oral Practice. Go to a bank to find the foreign exchange rates out and discuss them with your pattner.(Omitted) Chapter Seven Shipping and Transportation Lesson One I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. F 3. T 4. T 5. F 6. F II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. The purpose of transportation is to overcome space, which is shaped by a variety of human and physical constraints such as distance, time, administrative divisions and topography. Jointly, they confer a friction to any movement, commonly known as the friction of distance. However, 20 these constraints and the friction they create can only be partially circumscribed. The extent to which this is done has a cost that varies greatly according to factors such as the distance involved and the nature of what is being transported. There would be no transportation without geography and there would be no geography without transportation. The goal of transportation is thus to transform the geographical attributes of freight, people or information, from an origin to a destination, conferring them an added value in the process. The convenience at which this can be done varies considerably. III. Translation. 中远集团以全球最大的航运企业、中国最大的运输企业中国远洋运输(集团)总公司为 核心，以中国最大的船舶代理企业中国外轮代理总公司、中国专营船舶燃料供应的企业中国 船舶燃料供应总公司和中国最大的汽车运输企业中国汽车运输总公司等一批享誉海内外的 大型企业为集团紧密层，共有国内外成员企业300 余家。中远集团的业务不但遍及中国各 地、还覆盖世界150个国家和地区，中远船队航行于世界1100多个港口。 IV. Oral practice: Discuss the importance of transportation in China’s foreign trade with your partner.(Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1.T 2. F 3. T 4. T 5. F 6. F 7. T 8. F 9. F 10. T ?. Vocabulary practice: Choose the correct answer. 1.A 2. B 3. C 4. B 5. A 6. B 7. D 8.C 9. B 10. C ?. Cloze : Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. In recent years, there has appeared a new mode of transport, that is, the land-sea, land-air and sea-air multimode combined transport. The transport of goods mostly involves three parties, namely, the shipper in charge of the dispatch of goods, the carrier in charge of the transport of the goods and the consignee in charge of the receipt of goods at the place of destination. ?. Translation. 1. 陆运包括火车和汽车运输。火车经常用来运输那些笨重、价值不大的产品。而汽车 则是一种便利并适用于短途运输的运输工具。 2.如果考虑速度，空运是最为有效的，因为它交货迅速。 3.通常说来，运输全程包括使用不同运载工具的海运、陆运或空运。 4. 在大多数情况下自由港是一个海港区段，只要货物不离开港区或外贸保税区，就无 需上税。 IV. Oral practice: Discuss the following two topics with your group members in English. 21 (Omitted) Lesson Three ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. T 3. F 4. F 5. T 6. F 7.T 8. F II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Containers offer a fast, safe and cost effective means of transportation in exporting and importing commodities; they are easily transferred from one mode of transport to another; they enable operators to offer door-to-door, land-sea through services, with predictable delivery times; and they reduce pilferage en route. For these reasons, 80 percent of general cargo, measured in terms of value, and 50 percent in terms of weight, now move by containers. Thus, they effectively shrink economic distances between coastal ports and inland production centers, and can stimulate import and export industries in the hinterland. Many companies in developed countries are now unwilling to place orders with factories located in areas where there are no container services. III. Translation. 1.它们可以在同一个集装箱里由装货地点运到卸货地点，这样，将货物由一种运输 工具转移到另一种运输工具，所花费的体力劳动和成本就可以得到节约。 2. 出口商应该充分利用这一点，因为一旦由集装箱运输的货物有所缺损要求赔偿 时，承运人封印的状态可以帮助推断发生了什么情况。 3. ABC公司专营船运代理业务，对大宗货物运输提供较大折扣优惠。他们将承租 一艘自广州驶至纽约的一级货轮，用于装运丝绸。装船期在五月份之前。 4. 我们希望承租一艘四万吨级的货船，从荷兰鹿特丹开往中国上海，希望该船于 四月三十日在鹿特丹港备妥待装货物。 IV. Oral practice: Illustrate the benefits of Container Transport with concrete examples. (Omitted) Lesson Four ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. T 3. F 4. T 5.F 6. F 7. F II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. The bill of lading is issued by the shipping company against the Mate‘s Recipt which is issued after the goods have been loaded on board the ship. They normally made out in sets, 22 consisting of two or three originals and a number of copiers. The originals are signed by the shipping company and therefore become the negotiable title to the goods. Each original is negotiable, but when one has been negotiated, the others become null and void. As soon as the signed bills of lading are received by the exporter, he must arrange for them to be sent to his customer. The bill can either travel with the goods on the ship or can be mailed by the exporter to the customer either directly or through a bank, depending on the method of payment. III. Study the following Bill of Lading and then give the details: B/L No.: POSL 0511O5BQL009 Carrier: PEGASUS SHIPPING SERVICE;YOUNG SHIPPING CO.,LTD Consignor: SUNSHINE CORPORATION Consignee: HAITIAN TRADING CO. LTD Name of Vessel: PRINCE Port of Discharge: QINGDAO, CHINA Port of Loading: BUSAN, KOREA Name of Commodity: RICE, F.A.Q Number of Original B/L: THREE(3) IV. Oral practice: Discuss the kinds of bill of lading in the text with your partner on the basis of the following key words. (Omitted) Lesson Five I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. F 3. T 4. T 5. T 6. F 7. T 8. F ?. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Air Waybill Preparation It is essential that you use the correct air waybill for the type of service and destination you require. Also, all information shown on the air waybill must be accurate in every detail, including: Shipper's name, telephone number (or point of contact), address Consignee's name, telephone number (or point of contact), address Insurance amount (optional) Declared value for air transport Value for Customs (if shipping goods internationally), when required Type of service required Whether the shipment is prepaid or collect 23 Exact description or name of commodity: "Wearing Apparel" or "Printed Matter" are not acceptable descriptions Exact weight of shipment. This can be entered at the cargo terminal on delivery to Air Canada Cargo III. Translation 1. 如果信用证要求空运单据表面必须标明发运的实际日期，则单据必须对此信息做出 单独标注。该发运日期将被视为装运日期。“仅供承运人使用”或类似栏位里的内容将 不被用来确定实际的发运日。 2. 如果信用证给出了出发地机场及,或目的地机场的地理区域或范围(例如任一欧洲 机场)，则空运单据必须表明实际的出发地机场及,或目的地机场，而且该机场必须位 于信用证规定的地理区域或范围之内。 3. 空运单据不是物权凭证，因此不应做成 “指示抬头”或某具名人的“指示抬头”。 即使信用证要求空运单据做成 “指示抬头”或某具名人的“指示抬头”，如提交的单据 表明收货人为该具名人，即使该单据没有做成 “指示抬头”或“某具名人指示抬头”， 也可接受。 IV. Oral practice: Discuss the following two questions with your group members in English. (Omitted) Chapter Eight Business Contract Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1.F 2. F 3. T 4. T 5. F 6. F 7. F 8. F ?. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Before a transaction can be made, the two parties involved have to reach an agreement over the goods to be bought or sold as well as the terms and conditions of the deal. A contract is concluded when such an agreement is reached. In a typical business transaction, this occurs when an offer made by one party is finally and unconditionally accepted by the other party. A contract can be formal or informal, or oral or written. But whatever forms it may take, it must contain two basic elements---the offeror makes an offer, and the offeree accepts an offer. ?. Vocabulary practice: Filling in the blanks with proper words you have learned from the text to finish the following sentences. 1. concluded 2. reached 3. confirmation 4. valid 5. conformity 6. discrepancy 7. signature 8. specify ?. Oral Practice: Discuss the following two questions with your group members in 24 English.(Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1.T 2. F 3. F 4. T 5. F 6. F ?. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. If the seller has delivered goods before the date for delivery, he may, up to that date, deliver any missing part or make up any deficiency in the quantity of the goods delivered, or deliver goods in replacement of any non-conforming goods delivered or remedy any lack of conformity in the goods delivered, provided that the exercise of this right does not cause the buyer unreasonable inconvenience or unreasonable expense. However, the buyer retains any right to claim damages as provided for in this Convention. III. Translation. 如果销售 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 涉及到货物的运输，但卖方没有义务在某一特定地点交付货物，自货 物按照销售合同交付给第一承运人以转交给买方时起，风险就移转到买方承担。如果卖 方有义务在某一特定地点把货物交付给承运人，在货物于该地点交付给承运人以前，风 险不移转到买方承担。卖方受权保留控制货物处置权的单据，并不影响风险的移转。 IV. Written practice: Read the following passage and write a summary about the duties of the buyer under a contract. (Omitted) Lesson Three I. Fill in each blank with an appropriate preposition. In case of default on the part of the Contractor in carrying out such instruction within a reasonable time, the Employer shall be entitled to employ and pay other persons to carry out the same and if such work which, in the opinion of the Engineer, the Contractor was liable to do at own cost under the Contract, then all costs consequent thereon or incidental thereto shall, after due consultation with the Employer and the Contractor, be determined by the Engineer and shall be recoverable from the Contractor by the Employer, and may be deducted by the Employer from any monies due or to become due to the Contractor and the Engineer shall notify the Contractor accordingly, with a copy to the Employer. II. Translation. 1. 买方对于装运货物的任何索赔，必须于货物到达提单及/或运输单据所订目的港(地) 之日起30 天提出，并须提供卖方同意的公证机构出具的检验报告。 2. 凡因执行本合同所发生的或与本合同有关的一切争议，双方应通过友好协商解决; 如果协商不能解决，应提交XX(国)XX(地)XX(仲裁机构)。 25 .除合同另有规定外，无工程师的事先同意，承包人不得将工程的任何部分分包出去。 3 4.有限责任公司，股东以其出资金额为限对公司承担责任。 III. Fill in the contract forms in English with the following particulars. CONTRACT No. 03-211 Sellers: Hong Lin Textile Imp/Exp Corp., Shanghai, China Buyers: New York Trading Co.,Ltd., USA This Contract is made by and between the Buyers and the Sellers, whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned commodity according to the terms and conditions stipulated below: Commodity: Silk Men‘s Shirt Specifications: size assortment; S2, M6, L4 per dozen; quality as per sample Quantity: 2000 dozen Unit Price: At USD80.00 per dozen CIFC3% New York Total Value: USD160, 000.00 (Say US Dollars One Hundred and Sixty Thousand Only) Packing: Each shirt in a plastic bag, one dozen to a paper box. 20 dozen to a seaworthy carton lined with polythene sheet Shipping Mark: At Sellers‘ option Insurance: To be effected by the seller Time of Shipment: In September 2003 with transshipment and partial shipment allowed Port of Shipment: China Main port Port of Destination: New York, USA Terms of Payment: By Irrevocable sight L/C to reach the sellers 30 days before shipment and remain valid for negotiation in China within 15 days after shipment Done and signed in Shanghai on this 1st day of May, 2003. IV. Oral practice: (Omitted) Lesson Four ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. F 3.T 4. F 5.T II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Facts Concerning Contract Management Fact: According to the US National Association of Purchasing Managers (NAPM), Fortune 1,000 companies maintain working relationships with anywhere between 20,000 to 40,000 vendors at any given time, and that number is rising. The NAPM also indicates that companies are managing 20 percent more contracts today than five years ago. 26 Fact: Surveys show that 99 percent of companies still don't have electronic or automated contract management systems in place. Fact: Almost 80 percent of business-to-business sales are codified in contracts. Fact: Gartner analyst Andrew Kyte predicts that the contract life-cycle management market will be worth $20 billion in 2007. III. Answer the following questions: 1. Does the software provide automated support for contract renewals and extensions? While it is important to empower service representatives to serve as contract renewal salespeople, companies should not lose sight of their service reps' main job: providing service. If up-selling and cross-selling contracts and contract renewals takes away from service representatives' ability to effectively do their jobs, then no competitive advantage is really gained from the system. 2. Does it provide constant real-time evaluation of profitability and performance? This is perhaps the most overlooked aspect of contract management, and for that matter, service management software. Far too often, automated systems are designed to gather all kinds of information, but little thought is paid to what information companies should extract from them. One of the biggest gains companies can realize from contract management software is a real-time view into contract compliance and leakage, enabling organizations to enact proactive measures to reverse undesirable trends before they hurt the bottom line. 3. Does it provide sufficient flexibility to support relationships with multiple customers and suppliers operating under partnership and sub-contract agreements? Today's world of business is not an exercise in managing a demand or value chain, as was often implied in the late '90s. Instead, reality has proven that business is actually an orchestrated effort of managing complex relationships between customers, partners, suppliers, and employees. Any contract management solution you deploy should be able to reflect that reality. 4 . Does it provide accurate invoicing and contract compliance to maintain and expand existing relationships? As explained above, the most advanced service organizations are realizing that every customer interaction represents a sales opportunity. Only by ensuring that interactions are executed, recorded, and billed properly can companies unlock the selling potential service departments contain. IV. Oral practice: Give some examples concerning Contract Management (Omitted) Lesson Five I. Vocabulary practice: Filling in the blanks with proper words or expressions you have 27 learned from the text to finish the following sentences. 1. observe 2. agreement 3. valid, 4. mutual 5. Arbitration, 6. terms 7. consideration 8. stipulated 9. claim 10. guaranteed II. Match the phrases with their Chinese explanation. 1. c 2. d 3. e 4. g 5. a 6. h 7. f 8. b III. Translation. 一位打算成为管理人员的人对法律的研究主要是预防措施，也就是说，依靠通晓法 律方面知识，就能有准备地使自己和雇主避免一些法律方面的问题和另犯错误。他们也 会懂得何时请教法律方面的专家和律师以求得帮助和忠告。 IV. Oral practice: Discuss the main clauses covered in a business contract.(omitted) Chapter Nine Business Law Lesson One I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1.T 2. F 3. F 4. T 5. F 6. T 7. T 8. F II. Vocabulary practice: Circle the letter that represents the best statement. 1. D 2.A 3.C 4.B 5. A 6.D III. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. The WTO agreement contains some 29 individual legal texts — covering everything from agriculture to textiles and clothing , and from services to government procurement, rules of origin and intellectual property. Added to these are more than 25 additional Ministerial declarations, decisions and understandings that spell out further obligations and commitments for WTO members. However, a number of simple and fundamental principles run throughout all of these instruments which, together, make up the multilateral trading system. ?. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) Lesson Two I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2.T 3.F 4.F 5.F 6.F 7.T 8.F 9.F 28 II. Vocabulary practice: Circle the letter that represents the best statement. 1. B 2.D 3.C 4.A 5.A 6.D III. Match the terms with their explanations. 1. a 2. d 3.c 4. b 5. e ?. ?. Writing practice: Discuss the following topic with your group member and then jot down the main idea of your discussion. (Omitted) ?. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) Lesson Three I. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2.F 3.F 4.F 5.T 6.F 7.T 8.T II . Vocabulary practice: Circle the letter that represents the best statement. 1.B 2.D 3.C 4.D 5.A 6.B III. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. When a business goes bankrupt, most of its creditors can collect only a portion of the debt owed to them. Therefore, many creditors would rather work out an extension agreement with the debtor and give the latter an extension of payment terms. They hope that during the extension the debtor can be back on his feet again. Or the creditors can work out a composition agreement, in which case every creditor will take a cut on the debt owed to him. In either case, the creditors can demand some role in the debtor‘s management to make sure their interests are best protected. ?. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) Chapter Ten Intellectual Property Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. F ?.Vocabulary practice: Replace the underlined words with the best answers. 1. C 2. B 3. B 4. A 5. D ?. Translation. 1.专利权是授予一项发明创造的专有权利，此发明可为一种新产品，也可以是关于制 造某产品或解决某项技术难题的一种新方法。 29 2.专利权保护是指他人未经专利权人许可不能为生产经营目的而制造、使用、批发或 销售专利产品。 3.专利权对发明人的创造活动给予认可并对可以投放市场的发明创造进行物质奖励。 4.此发明在技术上还必须有创造性的进步，不应为本专业普通技术人员仅通过逻辑推 理就能取得。 5.专利权由国家专利局或负责其成员国的地区专利局来负责授予。 IV. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Shares are usually traded on a stock exchange, where people and organizations may buy and sell shares in a wide range of companies. A given company will usually only trade its shares in one market, and it is said to be quoted on that stock exchange. The owners and financial investors of a company may decide to sell the company in order to raise money. However, this usually leads to the loss of control over the company. In the common case, where there are thousands of shareholders, it is impractical to have all of them making the daily decisions required in the running of a company. Thus, the shareholders will use their shares as votes in the election of members of the board of directors of the company. However, the choices are usually nominated by insiders or the board of the directors themselves, which over time has led to most of the top executives being on each other‘s boards. Each share constitutes one vote. Thus, if one shareholder owns more than half the shares, they can out-vote everyone else, and thus have the control of the company. V. Oral Practice: Discuss the following question with your group members in English.(Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. T 3. F 4.T 5. F ?. Vocabulary practice: Replace the underlined words with the best answers. 1. D 2. C 3. A 4. A 5. B ?. Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. standards 2.dates 3.meet 4.infringement 5. provides 6. consist of ?. Translation. 给商品附上有区别标志的商标的目标在于保证产品的质量并和鼓励不断地改进。 商标使消费者能选择质量可靠、价格合理的商品以满足他们的要求。这些质量上乘、价 30 格公平的商品将越来越受到消费者的青睐。 品牌或商标已成为企业资产中不可缺少的 部分。 V. Oral Practice: Discuss the following question with your group members in English. (Omitted) Lesson Three ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. T ?. Vocabulary practice:Replace the underlined words with the best answers. 1. B 2. A 3. C 4. B 5. D III. Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. protection 2. expresses 3. brand 4. legal 5. protect 6. concept 7. slogan 8. principle ?. Translation. 1. 版权保护应延及表达，而不应延及思想、工艺、操作方法或数学概念之类。 2. 无论以源代码或目标代码表达的计算机程序，均应作为《伯尔尼公约》1971年文本 所指的文字作品给予保护。 3. 录音制品制作者应享有许可或禁止对其作品的直接或间接复制的权利。 4. 《著作权法》允许他人在有合理理由且不会对著作权人的权利造成侵害的情况下复 制作品，而不必征得权利人的许可，不必向其支付报酬。 5. 在判定对作品的使用是否为合理使用时，法院会考虑此使用行为的目的和性质，即 它是带有商业性质呢，还是以教学研究为目的。 V. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) Lesson Four ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. T 5. F 6.F II. Vocabulary practice: Match each word on the left with its correct meaning on the right. 1. f 2. g 3. a 4. h 5. d 6. b 7. c 8. e III. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. London, A Global Financial Center 31 London is the preeminent city for global finance today, in good part due to the numerous international firms that have located key operations and resources in the City, London‘s financial district. It leads the world in institutional equity management, holding over $1.8 trillion in assets at the end of 1997—a 48 percent increase from $1.2 trillion in 1996, boosted by the 25 percent stock market rise in the last two years. The mighty capital of the eurozone, Frankfurt, ranks a mere ninth in institutional equity holdings. London‘s stock market capitalization at November 1998 stood at over $2.1 trillion, topping those of Frankfurt and Paris combined. London, together with another eurozone outsider, Zurich, accounts for over half of all market capitalization in Europe. It is arguably the world‘s largest net exporter of financial services, with a surplus of $8.1 billion in 1997. It also leads in international bank lending, consulting on cross-border mergers and acquisitions, and trading and issuing international bonds. Finally, London is the leading global foreign exchange center, with a 40 percent market share, far aheadof New York. IV. IV. Written Practice: Summarize the Patentee’s rights and obligations briefly (Omitted). Lesson Five ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. T II. Vocabulary practice: Fill in the blanks with the words or expressions given below. Change the form where necessary. 1. facilitate 2. emerges 3. fostered 4. protect 5. adopt 6. as a result of 7. promote 8. cooperation III. Sentence-making: Make sentences using the following words or patterns. 1. He set forth his view on the matter. 2. He is liable to seasickness. 3. My opinion is based on my working experience. 4. I am writing with reference to your job application. 5. We should do something in line with party policies. 6. Computers can be used to facilitate language learning. IV. Reading Practice: Read the following passage and make the best choice. 1. c 2. d 3. a 4.a 5. d V. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) 32 Chapter Eleven Joint Venture & International Investment Lesson One I. V. Oral Practice: Discuss the following two questions with your group members in English. (Omitted.) II. Match each phrase on the left with its English version on the right. 1. L 2. I 3. J 4. G 5. E 6.F 7 D .8. K 9. B 10. C 11.H 12.A III. Translate the following sentences into Chinese. 1.发展中国家投资章程不尽相同,有的对股票买卖,收入和资本的汇回本国不作严格的限 制,有的则作了严格的限制。 2. 一个国家的个人或机构对另一个国家所进行的投资是国际经济学的一个重要方面。 3. 特别是发展中国家在制定对外国人的投资政策时感到进退维谷。 4. 许多公司不愿将某些重要资源转移到其他可以独立做出所有经营决策的国内或国外 组织,控制对他们来说是非常重要的。 5.这些重要资源包括专利,商标和管理专有技术,一旦被转移,就可能被用来减弱持有人的 竞争力。 IV. Reading practice : Choose the best answer from each of the A, B, C, and D. 1. A 2. B 3. A 4. B Lesson Two ?Oral Practice: Answer the following questions briefly according to the information you get from the text. (Omitted.) ?.Phrase Translation. 1. return on investment 2. working capital 3. long-term obligations 4. investment incentives 7. low gains from scare economies 8. competitive risk minimization objective 9. multinational corporations 10. trade restriction 11. semi finished goods 12. tax concessions III. Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 33 1. transfer 5. potential 9. maximum 2. depression 6. securities 10. minimization 3. competitive 7. pool 4. short-term 8. monopolize ?. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Small high technology companies have several good business reasons why foreign opportunities might be considered in spite of the difficulties inherent in capitalizing on them. The first is to gain a supply of needed resources The second is to lower production costs-either to be more competitive in one‘s home market or to serve a new area. The third is to penetrate the market where the investment is to be made. These reasons, of course, could apply to anything from establishing a new office in the next town to building a whole new manufacturing plant half way around the world; but when a foreign location is involved, some of the questions that must be asked to evaluate the options properly, become much more difficult to answer. Lesson Three I. Oral Practice: Discuss the following two questions with your group members in English. ( omitted) II. Vocabulary practice: Fill in the blanks with the words or phrases given in their proper forms. 1. contribute to 2. account for 3. engage in 4. linked 5. as a means of 6. imposed 7.account for 8.With regard to 9.boost 10. By virtue of III. Translation 1. 天津信托投资公司正致力于面向多元化)国际化方向发展.已在美国和葡萄牙投资 建立了企业)购置了资产。 2. 管制直接对外投资对于国际收支也只产生短期的积极作用,因为投资资本外流的减 少很快就导致商品及劳务出口的减少,随之,投资的收益也减少。 3. 只有在可靠的国外融资成为可能的情况下,对外直接投资的项目才能付诸实现。 4. 作为国际收支的调节手段,控制投资的目的并非要限制对外直接投资本身,而是要限 制该国的资金为那种投资项目融资以及留存的国外收益。 IV. Writing practice:Comment on the benefits of FDI to the host countries in about 100 words. ( omitted) Lesson Four 34 I. Oral Practice: Discuss the following two questions with your group members in English. (Omitted.) II. Phrase Translation. 1. equity joint-venture 2.contractual joint-venture 3. joint ownership of an operation 4. take a majority share in ownership 5. have operating control 6.objectives of the participants 7.a consortium of firm 8.foreign equity capital III. Match the words or phrases on the left with the statements on the right. 1.d 2. e 3. b 4. a 5. c 6. f IV. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. The first thing to say is that a joint venture is very difficult even where the companies concerned share a common background of culture, economic system and language. The aims of the parties concerned must fit together, they must be compatible and the benefits must be mutual —each must benefit. History shows that unless there is this mutuality of benefit there is not success. The second point relates to the first. It is that we commonly see joint ventures in the manufacturing field as an adjunct and stimulus to trade. The idea of a joint venture involves the idea of a partnership continuing through time. The association could typically begin by the foreign manufacturing company building up a market for its products in another country. The third point will be clear. Partnerships of the kind that have been mentioned serve the long-term interests of both partners. They need tolerance, understanding and trust and it follows that this kind of relationship can only be built up progressively through time with both parties taking a long term view. 35 Lesson Five I. Oral Practice: Discuss the following questions with your group members in English. (Omitted.) ?.Translation. 1. 发展中国家的公司正在蚕食曾经是西方一统天下的市场。 2. 简而言之,第三世界跨国公司的发展是惊人的,这些新跨国公司已无疑地成为一支大 有潜力的力量,它们带来生活水平改善的前景,为欠发达国家提供新技术,向西方展开 更激烈的竞争。 3. 大多数发展中国家的跨国公司是在它们早就进行贸易的地方投资,公司已懂得投资 必须紧接着出口之后。 4. 跨国公司是首要的和最重要的创新者。他们迅速向世界传播新思想、新产品、新的 管理和组织方式,以及其它种种创新活动形式。 5. 跨国公司不仅帮助所在地的那家公司开拓技术领先领域,而且还培训技术人员、管理 人员,将信息和本领传授给工程师和技术人员。 ?.Vocabulary practice: Fill in the blanks with the words or phrases given in their proper forms. 1. Multinational corporations 2. technology and management 3. in conjunction with 4. discourage 5. substantial 6. joint venture 7. Patent 8. The balance of payments IV. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Sino-foreign joint ventures are also known as share-holding corporations. They are formed in China with joint capitals by foreign companies, enterprises, other economic organizations and individuals with Chinese companies, enterprises, other economic organizations and individuals. The main feature is that the joint parties invest together, operate together, take risk according to the ratio of their capitals and take responsibility of losses and profits. The capitals from different parties are translated into the ratios of capitals, and in general the capital from foreign party should not be lower than 25%. Chapter Twelve Business Negotiation and Communication Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. F 5. F 6. T 7. F 8. T ?. Choose the statement that defines one of the business terms given below: 1. straightforward negotiation 2. trade dispute 36 3. problem-solving device 4. far-sighted individuals 5. crucial point 6. human interaction ?. Vocabulary practice: Filling in the blanks with proper words or expressions you learn from the text to finish the following sentences. 1. crucial 2. indication 3. compromise 4. overstated 5. interaction 6. negotiation 7. far-sighted 8. widespread ?. Translation. 1. 也许最困难的谈判就是国际政治性谈判。 2. 任何一种来自不同国家的人之间的谈判都将会是困难的，因为不同的文化之间产生的冲 突使双方的交流变得复杂。 3. 夫妻之间在长期的共同生活中形成了相互谦让与默契。 4(不同的谈判其重要性和意义也是大不相同的。 V. Oral Practice: Discuss the following question with your group members in English.(Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. T 3. F 4. T 5. T II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Negotiation is something that we do all the time and is not only used for business purposes. For example, we use it in our social lives perhaps for deciding a time to meet, or where to go on a rainy day. Negotiation is usually considered as a compromise to settle an argument or issue to benefit us as much as possible. Communication is always the link that will be used to negotiate the issue or argument whether it is face-to-face, on the telephone or in writing. Remember, negotiation is not always between two people: it can involve several members from two parties. There are many reasons why you may want tonegotiate and there are several ways to approach it. III. Translation. 你每天都可能遇到谈判，这些谈判可能发生在你和你的客户、你和你的老板、你和你的 生意伙伴、或者你和你的教授之间。你可能想卖一辆车、租一套公寓或跟你的家人商量春节 去哪儿，这些都跟谈判有关，所以熟练的谈判技巧可以让你在与人交往中收到事半功倍的效 果。 IV. Oral practice: Oral practice: Retell the five-stage approach negotiation to your group members with the help of the following prompts.(O mitted) 37 Lesson Three I. Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. incentive 2. agenda 3. penalized 4. underestimated 5. amended 6. persuasive II. Translation. 1、 调整与妥协 2、有利的合同 3、矛盾的利益 4、主要结果 5、谈判破裂 6、一次性业务 7、回旋余地 8、接受的底线 III. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Chinese tend to have business negotiation. in a rather indirect manner, as opposed to a direct manner of American businessmen. Chinese take time to see whether their prospective business contacts are really reliable as human beings, for example, by inviting them to a party and socializing with them. In contrast, Americans act with "get-down-to-business-first" mentality. IV. Writing Practice: Write a short passage about the process of negotiation in your own words.(Omitted) Lesson Four I. Vocabulary practice: Match the terms with their definitions. 1. pros and cons 2. manipulation 3. adversarial 4. scenario 5. masquerade 6. demote II. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. T 5. T 6. F 7. F 8. T III. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. Negotiations are complex because one is dealing with both facts and people. It is clear that negotiators must above all have a good understanding of subject. They must also be aware of the general policy of the company or institution in relation to the issues and they must be familiar with the organizational structure and the decision-making process. IV. Translation. 你可能拥有从事业务工作的资质，并且接受过良好的教育还有丰富的工作经验。但是， 如果没有良好的业务礼仪，你也可能不会成功。尊重别人应该成为你的第二品质，它会使你 与你的同事及上司相处融洽。 V. Oral practice: Discuss the effective ways of negotiation with your partners.(Omitted) Lesson Five 38 I. Vocabulary practice: Match the terms with their definitions. 1. patronize 2. aloof 3. cramped 4. nosy 5. sacrosanct 6. attentive 7. precept h). 8. mandatory 9. suffice 10. shove II. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2. T 3. F 4. F 5. F 6. F 7. T 8. F 9. F 10. T III. Translation. 根据双方分歧的程度，为了使谈判取得成功，需要做适当的准备。若分歧不大，过多 的准备往往会取得相反的效果，因为与其把时间花在准备上还不如花时间去达成共识。过多 的准备也可能被看成是一种操控，因为这样加强了你方立场却削弱了对方的立场。 IV. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. When comparing the six dimensions of Chinese business negotiating style with the western theory of business negotiation, you may find that there are stark contrasts in the political, legal and strategic dimensions of Chinese business negotiating behaviors. Most remarkable is the strong political feature in Chinese business negotiation. The decisive influence of the Chinese government and Chinese bureaucracy on the behavior of Chinese negotiators constitutes a major difference between Chinese and western business negotiating styles. V. Oral Practice: Talk with your partners about business etiquette in your own words. (Omitted) Chapter Thirteen International Competition Lesson One ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2. F 3. T 4. T 5. T 6. F 7. F 8. F ?. Familiar yourself with the following key terms: Choose the statement that defines one of the business terms given below: 1. perfect competition 2.monopoly 3. oligopoly ?.Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. assume 2. substitute 3. equal 4. impediments 5. patent 6. identical 7. interdependent 8. leverage ?. Translation. 1. 在一个有众多买家和卖家的市场，消费者和供应商对商品价格有均等的影响作用。 39 2. 在仅有一家或几家商品/服务的厂商的市场中，生产者控制价格，这意味着消费者没有 选择的权利。 他/她不能使自身的总体效用价值获得最优化，对商品价格也几乎不 起任何影响。 3. 由于高成本或其他障碍，比如经济，社会或政治的障碍等，进入这样的市场是受到限 制。 4. 在完全竞争的市场中，生产商按照市场定价，没有什么杠杆作用。 V. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) Lesson Two ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2.T 3. F 4. F 5. F 6.T II.: Vocabulary practice : Fill in the blanks with the words give below. 1.competitor 2.category 3. triumphs 4. stale 5. outdo 6. drain III. Translation. 1.公平处理意思是一手抓竞争，一手抓客户和产品。 2.在一家公司的起步阶段，竞争意识是相当重要的， 因为这一时期公司要努力在现有的 商品服务市场中获得一席之地。 3. 公司一旦建立起来，就应该时刻注意长期的竞争对手，同时还要意识到新近出现的瞄 准你的对手。 4. 良好的竞争能够激励你和你的员工，提高士气，并达到商业目的的统一。 IV. Oral practice: Explain the benefits of competition as well as its disadvantages. (Omitted) Lesson Three I. Vocabulary practice: Filling in the blanks with proper words or expressions you have learned from the text to finish the following sentences. 1. sharpen 2. margin 3.labor force 4. endorse 5., edge 6.exerted on 7. competent 8. restructuring II.Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. F 2.F 3. T 4.F 5.T 6.F III. Translation. 1. The anti-dumping bill of the United States severely hurt the interests of Chinese counterparts. 40 2. Private firms and joint ventures have already rendered shoe making into one of the most competitive businesses in China. 3. Cutthroat/severe competitions both at home and abroad as well as the ample supply of the cheap labour force make low cost a precondition for their survival. 4. The short-sighted government has been curbed by the idea of Protectionism to advance. IV. Oral practice: Evaluate the function of China’s competition in world shoe industry with the clues mentioned in this lesson. (Omitted) Lesson Four ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2.F 3. T 4.F 5. T 6. F II. Cloze: Fill in each blank with an appropriate word from the list given below. Make changes wherever necessary. 1. conundrum 2. cash in 3. shortcut 4. co-operative 5. unprecedented 6. available III.Translation. 1 面对市场自由化的压力和国际连锁企业雄心勃勃的扩张， 中国的中小零售商不是步履蹒 跚地艰难度日，就是面临倒闭的威胁。 2.自愿连锁店将通过降低商业风险来改善中小型企业管理模式。 3.农村人口仍然处在跨国公司的影响范围之外，这就为当地的食品杂货商提供了商机。 4. 尽管如此，没有东西是无所不能的。小型连锁企业要生存就必须控制住他们自己的市场 份额。 ?. Writing Practice: Discuss the following question with your group members, and write a short passage within 200 words on the topic of your own. (Omitted) Lesson Five ?. Check your comprehension: Decide if the sentences are T or F. Write T or F before each sentence. Compare your answer with your pair. 1. T 2.F 3.T 4. F 5. F 6. T ?. Vocabulary practice: Filling in the blanks with proper words or expressions you learn from the text to finish the following sentences. 1. revolutionize, bias 2. outstrip 3. rank 4. credited 5. distinctions 6. four-fold 7. Access 8. respond, accountability ?. Translation. 41 1. 教育费用尤其是中学和大学一级支出的增长，不仅给个人也给整个国家带来了超越通货 膨胀的经济效益。 2. 同时，大多数重要的欧洲经济实体，包括英国，法国和意大利，都为了保住他们的等级 而苦苦挣扎，而德国已经陷落了。 3. 芬兰在对它的教育系统进行了一次彻底的检查后，被公认为成为PISA名单上的领头 军。 4. 来自白领家庭的孩子有四倍更好的机会上大学。 ?. Oral Practice: Discuss the following two questions with your group members in English. (Omitted) 42