自考《工商导论》资料.doc

Setting up a business:建立一个公司：独资企业；合资企业；公司；授权经营1. Sole Proprietorship:（A sole proprietorship is a business owned and controlled by one person.）A:Simple to Establish;Free in Decision-Making;Easy to Keep Opreational and Financial Secrecy;Less Tax burden;Exclusive Use of Profits. D:Unlimited Liability;Limited Access to Capital;Limited Managerial Expertise.2. Partnership(Those who believe that”two heads are better than one”often choose working in a partnership rather than running their business alone)A:Improved Access to Capital and Credit;Greater Possibility for Good Management;Definite LegalFramework;Better Prospects for Groweh.D:Unlimited Liability;Internal Conflicts;Problem of Continuity.3. Corporation:A:Limited Liability;Easy to Expand;Separated Ownership and Management;Continuous life;D:Double Taxation;High Organizing Costs;Lack of Secrecy.4. Franchising:A:Instant customer recognition;still enjoy some independence as a sole proprietor.D:Do not guarantee success;sacrifice some independence.Marketing: an overview1.The Functions of Marketing 营销的功能：（find the needs of the consumers and satisfying them）Marketing Research ;Acquiring;Selling;Transportation;Storge;Finance and Credit;Risk Taking;Standardization and Grading.2;The Marketing Mix 营销组合：Product Price Promotion PlaceMarket Segmentation 市场细分：Geographic Variables;Demographic Variables;Psychographic Variables;Produce-use Variables3.Types of products产品分类：Consumer Products ; Industrial Products4.Development of New Products:Generating New Produce Ideas;Screening;Development;Testing;Commercialization5. Product Life Cycle产品的生命周期：Introduction,Growth;Maturity;Decline.Pricing Objectives 定价的目标:Prodit-Oriented Objectives;Sales-Oriented Objectives;Follow-the-Leader Objectives.Princing Strategies定价策略:Skimming Strategy;Penetration Strategy;Loss Leader Pricing Stratrgy;Odd Pricing Strategy;Price Lining Strategy.Wholesalers 批发商1.Retailers零售商:Department Stoeres;Discount Srores;Supermarkete;Hypermarkets;General Stoers;Specialty Stores;Door-to-Door Sellers;Mail-Order Houses;Vending Machines;Virtual Stores.2.The Cost and Value of Middlemen 中间商的价值Time Utility ; Place Utility ; Ownersship Utility ; Information Utility ; Form Utility3.Modes of Transportation 运输方式：Rail;Truck;Pipeline;Water;Air.Promotion1.Advertising:Newspaper,Television,Radio,Direct,Mail,Magazines,Internet,Outdoor,Others2.Personal Selling:Prospect,Quqlify,Approach,Make Presentation,Handle Objections,Close,Follow-up. Money and Banking1. Money:portability,divisibility,stability,durability,acceptability. Printed paper纸币，metal coins硬币2. what does money do?medium of exchange，a store of value,a unit of account3. Types of Money钱的分类:M-1:currency,demand deposits,and other checkable deposits现金，活期存款，支票存款;Time deposits定期存款。4. The Financial System融资体系：commercial banks, savings and loan associations, mutual savings banks ,credit unions, and insurance companies.5. Short-term Financing短期融资：Trade Credit;Loans and Lines of Credit from Banks6. Long-term Sources of Funds: Retained Earings, Depreciation ,Long-term Loans ,Bonds, Stock.7. Features of Stock :Preferrde Stock; Common Stock.Accounting会计1. Accounting:managerial accounting;financial accounting.2 Balance sheet资产负债表asssets资产 liabilities 债务 ownersequity所有者权益3 Assets=liabilities+owners4 Income Statement 损益表 The securities market 证券市场5 The securities markets ; primary and secondary markets 初级和二级市场 Risk management and insurance 风险管理和保险6 Risks management and insurance 风险管理和保险 two factors两因素； the amount of money involved and the probability of success the most common methods for shifting risk 最通常的办法是转移风险7 Insurance and Its Principles保险与原则 原则；insurable interest 可保利益utmost good faith 最大诚信indemnity 受损补偿contribution 损失的分担subrogation担保取代 and the doctrine of proximate cause近因原则8 Insurance for business 企业的保险：财产险property insurance ：【;fire insurance 火险Marine and Aviation insurance 海洋险和航空险business interruption insurance营业中断险 】。责任险 liability ：【公用责任险 general liability 、工伤赔偿workers compensation、车险automobile insurance 】。insurance医疗保险：【医疗费用surgical 住院费用hospital expenses 丧失劳动能力的收入any loss income during the period of disability 】health insurance 人寿保险life insurance l【终生寿险straight life insurance 限期缴费寿险limited payment life insurance简单险 Term life insurance】l l9 Endowment life insurance 两全寿险10 企业的人寿保险；life insurance plans for business：Group Life Insurance、Kye Person Insurance、Credit Life Insurance、Retirement and Pension Plans. Business law 商法11 Types of laws法律的分类 :common law 普通法、statutory law 成文法、regulatory law 行政法.12 Contract law合同法 :lawful purpose 合法性、competency of parties 各方的法律能力、voluntary agreement 自愿合约、consideration 对价、proper form合适的形式。13 Tort law侵权法 ：negligence tort过失侵权、 intentional tort 敌意侵权、product liability tort 产品侵权。14 Property law财产法： 有行不动产tangible real property、有形个人财产tangible personal property 、无形个人财产 intangible personal property。15 Intellectual properties知识产权 ：trademark商标、 copyright版权、 patent专利。16 Warranty 保证书 ：明示担保expressed warranties(written warranties ) 、暗示担保implied warranties 。17 Endorsement 背书：无记名背书blank endorsement、 限制性背书restrictive endorsement、 记名式背书special endorsement、 限制背书人责任的背书qualified endorsement。 18 Business bankruptcy ：extension agreement延期协议、 composition agreement 和解协议、reorganization 重组。 International business 国际贸易19 International business 国际贸易；absolute advantage绝对优势 comparative advantage相对优势20 方法the way to go international： 独立代理商independent agents 、特许协议licensing agreement、 分部branch offices、 合资企业joint ventures、直接投资 direct investment。21 Special Issues in Inrernational Business影响国际贸易的原因：Social and Cultural Differences社会和文化的差异、Foreign Exchange外汇。22 Trade Barriers贸易壁垒。23 Tariff 关税：revenue tariffs 财政关税、protective tariffs保护性关税 。24 Non_tariff barriers非关税壁垒 ：配额quotas、 资源出口配额voluntary export quotas 、进口许可证import license system 、外汇管制foreign exchange control 、 国家垄断state monopoly 、政府采购政策government procurement policy、 最低价格minimum price、 预先存款advanced deposit 、技术标准technique standards 、健康卫生规定health and sanitary regulations 、包装标签的规定 packaging and labeling regulations 、进口禁例 import ban。 Management business enterprises工商企业管理 25 Management functions管理功能：计划planning、 组织organizing 、领导leading 、控制 controlling。26 Management levels and skills管理水平与技巧 。management levels管理水平：top首先 、middle中间、 operational and supervisory操作与监督。 skills need技巧 ：conceptual skill概括技能、 human skill人际关系技能、 technique skill 技术技能。27 Sources of Managers管理资源来源：公司内部 from within the company、 大专或大学colleges and universities、 其他组织 other organizations。28 Departmentalization 部门化：marketing 营销部、production 生产部、finance 财政部。29 Organizational decision makig 管理决策的制定 ： 统一指挥unity of command 、 直线和职能职权 line and staff authority 、 authority and responsibilitiy 职权和责任。 30 Organizational structures组织结构 functional 职能 divisional 按事业划分 other types of structure其他结构 Human resources management 人力资源管理 29 planning for human resources人力资源规划 job description and specification岗位描述和要求 30 Staffing人员配备 ： hiring from outside 外部找纳人员 ;educational institutions 教育机构； employment agencies职业介绍所； job advertisements hi招聘广告； business rivals 商业竞争对手 ； hiring from within though promotion and transfer 内部通过提拔和调任。31 Training and developing培训和开发 ：on_the_ job methods在职培训 、off_the-job methods离职培训 、management development programs管理开发计划。32 Demoting and Terminating Employees解雇员工：compensating employees、wages and salaries、incentive programs、fringe benefits。 Motivation and Leadership 积极性与领导Suppportive people,along with appropriate timing and facorable locality人和天时地利。1、 The classical theoty 古典理论：Frederick Taylors work do Principles of Scientific Management in 1991.2、 The Hawthorne Studies霍桑理论：It is generally agreed that the first recealing srudies on human relations were betwenn1924 and 1932 at the Hawthorne Works Plant of the Western Electric Company,hence the name Hwathorne Studies.3、 Maslows Hierarchy of Huaman Needs马斯洛的人类需求层次论：Physiological Needs生理需求、Security Needs安全需求、Social Needs社会需求、Esteem Needs尊重需求、Self-Actualization Needs自我实现需求。4、 Herzbergs Two-Factor Theory霍泽博德的双因素：1950年。The first are Hygienic factors(保健因素) such as money,security,working conditions and supercison。The second group are called Motivating facrtors,which include responsibility,recognition,achievement,prmotiong and challenge.5、 Strategies for motivating employees激励员工的战略方法：Rewards and Punishment奖励与惩罚、Management by Objectives目标管理、Participatory Management参与管理。6、 Make jobs more satisfying and motivating:Job rotation轮岗、Job enlargement扩大工作内容、责任；Job enrichment丰富工作内容、Job redesign重组工作安排。7、 Modified Work Schedules修改工作时间安排：Flexitime、Telecommuting、Workshare。8、 Leadership:Boss-centered style以老板为中心、Subordinate-centered style以下属为中心、Democratic style民主风格。9、 Economic Goals:Stabiliyt、Growth、Full Employment。10、 The Roles of Gocverment:Regulatot管理者、Competitor竞争者、Prombter推动者、Welfare Provider福利提供者、Policy Maker政策的制定者。 Careers In Business1、 We all fell that we know ourselves better than anyone else does,but the reality is often the opposite because most of us tend tu either overrate or underrate ourselves.2、 Careers in Marketing市场营销：Marketing Research市场调研、Advertising广告、Buying采购、Selling卖、Public Relations。3、 Careers in International Trade国际贸易：Exporting出口、Importing进口。名词解释1、 White elephants:无用的东西，2、 Consumer Products:goods and services for use consumers are called consumer products,which can be further classified into the follwing subcategories.3、 Indurstrial Products:are goods an services purchased by businesses to produce consumer or other industrial products.4、 Pricing:is one of the most infuential factors when consumers decide on a purchase.5、 Wholesalers:are middlemen who buy in large quantities form the producers and redistribute the goods to the middlemen at the next level-retailers.6、 Retailers:are middlemen who sell goods or services to consumers and represent the final link between producers and end-users.7、 Balance Sheet:is one type of financial statement.which reports the financial health of a firm on a specific date.8、 Income Statement:An income statement(also called profit and loss statement)summarizes a firms revenues and expenses for a specific period fo time and presents the results of operations during that period.9、 Speculators:do not buy a stock or a bond for long term investment;rather,they expect to reap profits in a short time.10、 Insurance and its Principles保险：is a risk-sharing mechanism whereby many indiciduals contribute to a pool of money.11、 Common Law: laws made by judges are called common law.12、 Statutory Law:laws established by legislative bodies are called srarutory law,or written law. 13、 Regulatory law: it is a relatively new aspect of the legal system refers to laws created by dercree of government agencies and therefore is called administrative law.14、 Property law:property is anyting of value that is owned by an individual or a business.15、 Negotiable Instruments:A negotiable instruments is any form of business paper used in place of cash to facilitate business transactions.16、 Absolute advantage exists when a country can make something better or more cheaply than anyone else 17、 Comparative advantage more common is comparative advantage If a country advantage agents 代理for a company which has never done business abroad the simplest way to export is to a appoint a foreign resident or firm as its agent 18、 A joint venture(合资企业) is a business enterprise with both foreign and local investment 19、 A completely foreign owned enterprise(个人独资企业) in decision making and can take all the profits it makes 20、 Multinational corporations(国际贸易) (MNCs) are the highest from for organizing international business 21、 A tariff(关税) is a tax charged on imported products 22、 In addition to regular import tariffs importers might have to pay import surtax(进口附加税) an addition tax for specific purpose23、 A countervailing duty(反补贴税) is collected against any subsidy or grant given by government or trade association to imported products during their production transport and export24、 An antidumping duty 反傾销税is imposed when the imported goods are believed to be sold under cost or at a price below that in domestic or world market 25、 A variable levy(差价税) is collected to fill the difference between world market price and the price of homemade products t26、 Specific duties 从量税 are based on the weight or volume of goods and apply mostly bulk goods 27、 Ad valorem duties 从价税are charged on the value or the price of the products and apply mainly to smaller valuable items 28、 Compound duties(混合税收) are a combination of specific and ad valorem duties 29、 A quota（配额）s a quantitative restriction imposed by one country on imports of a certain type from another country 30、 Job specialization(工作岗位分工) is a process in job design whereby a firms overall job is broken down into smaller parts31、 Authority职权 is the right to make decisions which are necessary for the accomplishment of certain tasks Responsibility责任 is the obligation to accomplish the assigned tasks 32、 Span of management管理跨度 means the number of subordinates a manager supervises33、 A committee委员会 is organization in which people from different areas are brought together to study problems and make decision on them 34、 Wages and salaries工资和薪水 are the monetary form of compensation given to a firms employees for their contribution 35、 Fringe benefits 额外福利are not directly related with work performed but given as a result of employment 36、 Monopolistic competition垄断竞争is best illustrated by the rivalry among garment food or consumer electronics markets37、 A systematic manner 系统的方法is essential for making the right decision 38、 Aptitude才智 means a persons natural potential for a certain kind of work ability能力 on the other hand is being able to actually accomplish something 39、 Promissory note:which is an unconditional written promise by the buyer to make repayment to the seller on a particular date.40、 Depreciation:means dispersing the cost of a fixed asset over its useful life41、 Bonds is acctually an IOU,a written contrct which stipulates the par value,the maturing date and the rate of interest paid by the issuesing company to the bond holders quarterly semi-annually or annually.42、 Accounting is the recording,classifying,summarizing and interting of financial events and transactions that affect a business firm 43、 The market dealing of stocks and bonds is collectively called the securities market 44、 The principle of contribution says that no matter how many policies are taken out to cover a risk,the amount of compensation that can be claimed in total is still only the indemnity figure 45、 Subrogation means that the insurance company has the right to replace the insured person46、 Insurable risks,1the risk can be calculated on the basis of past probabilities 2the insured loss is outside the control of the policyholder3the risk spreads over a board geographic area so that it may happen in one or a few places but not everywhere 47、 Business law refers to the branch of law which consist of rules statutes codes and regulations established to provide a legal framework within which business may be conducted48、 Consideration:which means that the parties to the contract must exchange items of value49、 The price or exchange rate at which one is willing to buy or sell a currency is called a quotation if home currency is used to express the unit price of a foreign currency we call it a direct quotation 50、 When a countrys money supplied balances the goods produced the country is said to the in a st