商务英语本科期末考试重点复习资料.doc

unit 11、tariff n. 关税，关税表，关税率 a tax on imported items, computed as a percentage of the import value; china imposes tariffs on automobiles, electronic equipment, cosmetics, etc;2、equilibrium n. 平衡，均衡【同 balance】 (economics)a situation in which supply and demand are matched and prices stable. 一般均衡general equilibrium 局部均衡partial equilibrium 国际收支平衡 equilibrium in the balance of payments3、futures n. 期货 【commodity futures 商品期货】 goods and stocks sold for future delivery a contract to buy or sell a specified amount of a commodity or financial instrument at an agreed price at a set date in the future. 4、the reasons for international trade: the uneven distribution of natural resources international specialization different patterns of demand among nations economies of scale innovation or variety of style5、opec=organization of (the) petroleum exporting countries 石油输出国家组织iba=independent broadcasting authority 英国独立广播机构phosphate cartel（磷酸盐同业联盟）;tin cartel（锡同业联盟）commodity cartels 商品联盟6、tangible adj. 可触知的，有形的【反 intangible】7、portfolio n. 有价证券财产目录 the group of assets, such as stocks, bonds, mutual held by an investor. portfolio investment证券投资8、licensing agreements 许可证协议 contract giving someone the legal right to use a patent or trademark franchise agreements 特许经销协议9、fdi=foreign direct investment 外国直接投资 ownership of asset abroad and can take the form of either direct or portfolio investment. me=multinational enterprises 跨国公司（mnc=multinational corporation 跨国公司） a firm that owns business operations in more than one country10、question: comparative advantage refers to the advantages based on the comparison between countries?unit 21、 access n. 接近；通路 the means or opportunity to approach or enter a place market access （市场准入）for goods in the wto means the conditions, tariff and non-tariff measures, agreed by members for the entry of specific goods into their markets.2、validity n. 有效；合法性 the term of validity 有效期间3、carrier n. 搬运人；从事运输业的人（或）公司 an organization that transports products or services using its facilities; 4、underwriter n. 担保人；保险商 a company assumes the cost risk of death, illness, fire, theft, etc., in exchange for payments;5、arbitration n. 控诉；打官司 an informal hearing regarding a dispute6、certificate n. 证明书、执照、单据 certificate of deposit; cpa (certificated public accountant注册会计师 )7、invoice n. 发票 a detailed list of goods shipped or services rendered, with an account of all costs; an itemized bill. 8、insurance policy保险单certificate of origin产地证书inspection certificate检验证packing list包装单9、fas=free alongside ship 装运港船边交货10、incoterm 2000=international commercial terms 2000年国际贸易术语解释通则11、fob=free on board 装运港船上交货 fob hk12、l/c=letter of credit 信用证 l/c is a commitment, usually by a bank on behalf of client, to pay a beneficiary a stated amount of money under specified conditions. 信用证是银行作出的有条件的付款承诺，即银行根据开证申请人的请求和指示，向受益人开具的有一定金额，并在一定时期内凭规定的单据承诺付款的书面文件。 who should open l/c? importers b/l=bill of lading 提单13、cfr=cost and freight 成本加运费(指定目的港)=c&f=cost and freight 成本加运费cif=cost, insurance and freight 到岸价格，成本、运费加保险价14、cpa= certified public accountant 注册会计师15、globalization 全球化 the tendency of investment funds and businesses to move beyond domestic and national markets to other markets around the globe, thereby increasing the interconnectedness of different markets. 16、negotiation（n. 协商, 谈判）的步骤1）enquiry:询盘enquiry can be made by both sellers or buyers. general speaking , enquiry has not legal effect, so we would call it invite offer.e.g. please offer flying pigeon brand bicycles. can supply 1000pcs flying pigeon brand bicycles may shipment please bid. 2）offer （发盘） an offer is a proposal made by sellers to buyers in order to enter into the contract. withdrawal 收回 revocation 撤回3） counter-offer（还盘）： the offeree doesnt agree or precisely agree on any conditions of the offer. meanwhile, the offeree suggests modification to offerer. counter-offer can be considered as bargain4） acceptance: acceptance is a statement made by other conduct of the offerees indicating unconditional consent to an offer. 17、customs clearance 海关清关、结关 declare the export goods to customs submit documents: commercial invoices, export licenses, copies of sales contracts, and inspection certificates.18、import procedures import license 、trade negotiation、l/c、shipping 、insurance、document examination and payment 、customs clearance 19、export procedures export license、negotiation 、cargo readiness、letter of credit、customs clearance 、shipping and insurance 、document and payment20、claim 索赔 claim made against if problems such as weight shortage, inferior quality or wrong shipment are found and attributed to the exporter ,the importer should make claims against the exporter. if the loss or damage is due to the negligence of the carrier ,the claim should be made against the carrier. if the loss or damage has been caused by the risks that are covered by insurance, the claim should be made against the underwriter. claim made within time limit21、settlement of disputes （解决争端）的三个形式 negotiation arbitration （仲裁） litigation（诉讼、起诉）22、under cif, the importer should ask the exporter to advise the shipment in time so that the goods can be covered by insurance without delay.（错，是under cfr）23、under documentary collection, the importer himself should examine the documents to check if they meet the requirements of the sales contracts. （对）unit 31、confiscation n.没收，充公 e.g. the copyright administrative authorities may confiscate their illegal income or impose a fine on them. 2、consignee n. 受货人，收货人 person named in a bill of lading to whom the bill promises delivery.3、 consignor n. 托运人，发货人，寄销人 the one who sends consignment. is the person who calls on a common carrier for transportation service a consignor? unit 41、multilateral adj. 多边的 e.g. a multilateral treaty 全球多边贸易体系 global system of multilateral trade充当多边贸易谈判的论坛 acting as a forum for multilateral trade negotiations bilateral adj.双边的, 双方的2、unprecedented adj. 空前的，没有先例的 an unprecedented success史无前例的人口膨胀 an unprecedented expansion in population; cpi in china soars to unprecedented heights. 3、 anti-dumping adj. 反倾销的 the antidumping mechanism must be perfected. dumping 倾销4、predecessor n. 前任者，前辈 predecessor company wto 取代了它的前身5、ratify v. 批准，认可 to ratify a treaty/ constitutions6、infringe v. 违反，侵犯 to infringe a rule/ a contract/ a patent/ on the right7、 scrutiny n. 详细审查a) moral scrutiyb) every product undergoes a close scrutiny8、procurement n. 采购，获得 9、ministerial conference 部长会议（wto最高机构）senior officials meeting (som) 高官会other ministerial-level meetingwto（the world trade organization）gatt=general agreement on tariffs and trade关税及贸易总协定apec=asia-pacific economic cooperation亚太经合组织10、p56 decisions are made by the entire membership. this is typically by consensus. a majority vote is also possible but it has never been used in the wto, and was extremely rare under gatt .the wto s agreements have been ratified in all members parliaments. 11、p67 today there are 21 member economies comprising some 2.5 billion people ,a combined gross domestic product (gdp) of over us$18 trillion in 1999 and over 47 percent of world trade. apec has established itself as the primary regional vehicle for promoting open trade and practical economic and technical cooperation. 12、the wtos top-level decision-making body is ministerial conference部长级会议是世贸组织的最高决策权力机构 meeting every two years 一般两年举行一次会议13、general council （负责世贸组织日常会议和工作） three councils reporting to gc ： goods council、services council、intellectual property council14、when was apec founded? its established in 198915、what apec its goal? its goal is to advance economic dynamism and the sense of commodity within the asia-pacific region16、apec1989: 12 founding members: australia, brunei darussalam, canada, indonesia, japan, republic of korea, malaysia, new zealand, republic of the philippines, singapore, thailand, and u.s. today there are 21 member economies comprising some 2.5 billion people.17、what is the key difference between wto and apec？18、what are the key features between apec and other international organizations? its commitment to facilitating business and its exposure of the business/private sector a wide range of apec activities.unit 51、voluntary export restraint agreement 自愿限制出口协定2、p73 nontariff barriers(ntbs) include quotas, voluntary export restrains, export subsidies, and a variety of other regulations and restrictions covering international trade. international economists and policy makers have become increasingly concerned about such barriers in the past few years. 3、p74 the economic effects of ntbs to trade are roughly similar to those of tariffs; that is, they are inefficient distortions which reduce potential gains from trade. nations have resorted to them more frequently for protection in lieu of tariffs.4、p74 historically, the gatt has prohibited import quotas except on agricultural products, as emergency measures, or when a country has short-run balance of payments problems. 过去，关税及贸易总协定规定，除农产品以外，禁止在实行紧急措施或在一国出现短期性国际收支问题时实行进口配额。 对应：the eec （european economic community欧共体）flatly refused to discuss its common agricultural policy (cap) at the tokyo round, the cap sets variable tariffs on imports so as to maintain high domestic prices by excluding or impeding imports.5、quotas theory配额理论 an import quota is a direct restriction on the quantity of a good that is imported.6、custom valuation关税估价during the tokyo round, considerable progress was made in the area of customs valuation for duty. value for duty is now generally on the invoice cost, even for intrafirm trade between related subsidiaries of mnes, unless transfer price manipulation can be demonstrated. the latitude of customs to reclassify products was also reduced. prior to this agreement, some countries had highly idiosyncratic valuation system.7、technical barriers技术贸易壁垒 product and process standards for health, welfare, safety, quality, size, and measurements can impede trade by excluding “nonstandard” products, standards can be used not only to ensure quality and performance but also to impede trade. national governments have the rights and duty to protect their citizens by setting standards to prevent the sale of hazardous or shoddy products. at one time the new regulations for automobile safety in the us required bumpers to be above the height practical for imported subcompact cars.8、subsidies, countervailing duties, antidumping legislation出口补贴，反倾销税，反倾销法 the gatt allows importing countries to protect domestic producers from unfair competition by imposing additional duties on products that have received export subsidies or are dumped at low prices. the tokyo round developed a code on countervailing duties and antidumping duties that expedited the process of determining whether exports had been dumped or subsidized and whether the domestic industry had been injured.9、agricultural products农业产品 the european economic community flatly refused to discuss its common agricultural policy (cap) at the tokyo round.10、p86 part b dumping & anti-dumping 看一遍，尤其是第三段unit 61、edi=electronic data interchange电子数据交换, 无纸贸易 2、broker n. 经纪人（a person who buys and sells goods or assets for others）3、types of e-commerce电子商务种类 general speaking, e-commerce is divided into 2 main categories: business-to- customer（b2c） and business-to business(b2b). e-commerce is approached differently depending on if you are communicating with a business or an individual on the internet.other types of e-commerce government-to- business and government-to-citizen.4、international e-commerce is the way of future, but there is still a long way to go to make it perfect. unit 71、proposition n. 问题，事情2、speculative adj. 投机的，冒险的 【speculative investment 投机性投资】3、proprietor 业主，所有人4、dividend n.红利，股息5、start from scratch 白手起家 sole proprietor 独资所有人，独资业主 sole proprietorship 独资企业 in respect to 就而言，关于sole enterprises（venture）独资企业6、a joint ventures is legal organization that takes the form of short-term partnership in which the persons jointly undertake a transaction for mutual profit. generally each person contributes assets and shares risks.合资企业是和个人（自然人、公司、组织等个体单位）采取合伙的形式成立的共同投资、共同经营、共担风险、共负盈亏的法律组织。7、joint ventures are also widely used by companies to gain entrance into foreign markets.合资企业也是公司进入国外市场广泛采取的形式。unit 81、accord v. 给予2、ip=intellectual property 知识产权 wipo=world intellectual property organization 世界知识产权组织3、semiconductor chip protection act 半导体芯片保护法 international union for the protection of new varieties of plants 新物种保护国际联盟4、wto的与贸易有关的知识产权协议（agreement on trade-related aspects of intellectual property rights）(简称trips)1993年12月15日通过，1994年4月15日正式签署，1995年1月1日起生效，是所有wto成员必须遵守和执行的国际条约之一。trips把已有的知识产权国际公约共分为三类：第一类属于“基本完全肯定、要求全体成员必须遵守和执行的国际公约”，共有四个： 保护工业产权巴黎公约（international convention of the protection of industrial property）（paris convention） 保护文学艺术作品的伯尔尼公约（berne convention for the protection of literary and artistic works） 保护表演者、录音制品制作者与广播组织公约（rome convention for the protection of performers ,producers of phonograms and broadcasting organizations） 集成电路知识产权公约（washington treaty on intellectual property in respect of integrated circuits）第二类是“基本完全肯定、要求全体成员按对等原则执行的国际公约”，这类公约共有十余个，主要是巴黎公约的子公约。第三类是“不要求全体成员遵守并执行的国际公约”，主要有世界版权公约、录音制品公约等。5、what is ip? ip essentially consists of assets, both tangible and intangible, these assets are the products of innovation and creativity. owner of property possess various types of rights.知识产品本质上包括革新和创新的有形资产和无形资产，知识产权的所有者拥有法律规的各种权利 the categories of ip most commonly recognized are trade secret, the patent, the copyright or right of authors, the trademark（and its companion service mark） and industrial design and mask work（ic related） 被广泛认知的知识产权种类包括商业机密、专利、版权、商标、工业设计、(集成电路相关的)掩膜作品。6、the public policy applicable to patents and trademarks results in limited duration of validity, while copyrights extends to a period of fifty years beyond the life of the author. 适应于专利和商标的公共政策引发了有效起的限制，同时，版权延伸制作者死后50年。 patent 专利 （发明专利证书,自申请日期起二十年内有效） trademarks商标（注册商标的有效期为十年,自核准之日起计算。） copyrights版权 （作者死后50年。）7、patents, on the other hand, are in the nature of a conditional monopoly granted by the state to an individual inventor for a specific duration in return for disclosure in the form of publication. 专利是一种由国家政权授予发明者，有一定时效，通过公开发表而取得的有条件的垄断。8、“national treatment”, 国民待遇 this means that a member country must accord（给予） the same treatment to foreigners as it accords to its own nations 这就意味着会员国必须用同样的政策对待本国和外国unit 91、lubrication n. 润滑2、florist n.花商3、marketing defined市场的定义 （背）market is the process of planning and executing the conception, pricing, promotion and distribution of ideas, goods, and services to creating exchanges that satisfy individual and organizational objectives.市场是规划、执行理念、价格、推广、产品和服务的传播、分销等行为，以产生满足个人和组织之间需要的交易。 ideas as well as goods and services are marketed 思想和产品、服务一样需要市场营销。 nonprofit organizations as well as profit-making ones employ the marketing process 非盈利机构和盈利机构一样都需要整个营销过程。4、p150 the importance of selling 看看selling is the most important marketing function performed by retail（零售） and wholesale businesses(批发业务).unit 10 1、key terms explanation/术语解释 accounting equation 会计等式 accounting system 会计系统 american accounting association (aaa) 美国会计协会 american institute of certificated public accountants (aicpa) 美国注册会计师协会 annual report 年度报告 assets 资产 auditing 审计 auditor s report 审计报告 balance sheet 资产负债表 business entity 业务实体 capital stock 股本 certificated public accountant (cpas) 注册会计师 code of professional ethics 职业道德准则 controller 主计长 corporation 公司 cost principle 成本原则 creditor 债权人 disclosure 披露 ethical conduct 道德行为 fair 公允 financial accounting 财务会计 financial accounting standard board 财务会计准则委员会 financial position 财务状况 financial reporting 财务报告 financial statements 财务报表 generally accepted accounting principles (gaap) 公认会计原则 going-concern assumption 持续经营假设 income statement 收益表 internal control 内部控制 liabilities 负债 objectivity principle 客观性原则 owner s equity 所有者权益 partnership 合伙 profitability 盈利能力 public information 公开的信息 publicly owned corporations 上市公司 retained earnings 保留盈余 securities and exchange commission (sec) 证券交易委员会 sole proprietorship 独资（经营） solvency 偿债能力 stable-dollar assumption 币值稳定假设 statement of cash flows 现金流量表 statement of owner s equity 所有者权益表 statement of retained earnings 保留盈余表 stockholders 股东 stockholders equity 股东权益 transactions 交易 window dressing 粉饰门面2、the accounting equation (会计恒等式)assets (资产)=liabilities(负债) +owner s equity(所有者权益)assets (资产)liabilities(负债) =owner s equity(所有者权益)3、equity n. 权益；平衡法4、equation n. 权益（方程式、等式，相等、平衡）unit 111、separation n. 解除雇佣关系；免除2、screen v. 筛选；检查3、lay off 临时解雇；下岗word of mouth 口头传播；口头传达 position description 职位描述hiring specification 聘用说明search firm 猎头公司promotion-from-within policy 内部提拔的政策vestibule training 职前培训；岗前培训behaviorally experienced training 行为体检培训computer-assisted instruction (cai) 计算机辅助教学4、the hrm（human resource management）process, which is an ongoing procedure that tries to keep the organization supplied with the right people in the right positions, includes such basic activities as hr planning, recruitment, selection, socialization, training and development, performance appraisal, and promotions, transfers, demotions and separations.人力资源管理包括人力资源计划、招募、