商务英语知识点.doc

商务英语Chapter1 Setting Up a BusinessSole proprietorship个人独资企业，个体户1.Simple to Establish容易建立1.Unlimited Liability无限责任2.Free in Decision-Making容易决策2.Limited Access to Capital筹集资金渠道有限 3.Easy to keep Operational and Financial Secrecy容易保持经营和金融秘密3.Limited Managerial Expertise有限的专业管理技能4.Less Tax Burden较少的税收负担5.Exclusive Use of profits独享利润Partnership合伙式企业优点缺点1. Improved Access to capital and Credit便利得到资本和信贷1.Unlimited Liability无限责任2.Greater Possibility for good management更好的管理2.Internal Conflicts内部冲突3.Definite Legal Framework确定的法律框架3.Problem of Continuity连续的问题4.Better Prospects for Growth更好的发展前景 Corporatio公司制企业优点缺点1.Limited Liability有限责任1.Double Taxation双重税收2.Easy to Expand容易扩张2.High Organizing Costs较高的运营成本3.Separated Ownership and Management所有权与经营权分离3.Lack of Secrecy无法保持秘密4.Continuous Life 本章重要词组：Sole proprietorship个体户 sales revenue销售收入 double taxation双重征税Limited liability company 有限责任公司 dividend股息，分红Chapter2 Marketing: an OverviewThe functions of marketing Marketing research Acquiring Selling Transportation Storage Finance and Credit Risk Taking Standardization and Grading4”p”: Product price promotion place本章重要词组： market segmentation市场细分 legal tender 法定货币Chapter3 Products and Pricing完形填空Product life cycle: introduction 特点：profits tend to be small and even losses may occurgrowth 特点：sales increase quickly and profits begin to pour in maturity 特点：the total sales volume begins to fall,and the profits start to shrink . decline 特点：the demand for the product continues to fall and so does the sales volume.skimming strategy:When a product is at the introduction stage of its life cycle and there is little competition,it can be priced high to make maximum profit and skim the “cream” of the market.本章重要词组：Product life cycle产品生命周期（中英互译） profit-oriented objectives利润导向型目标 sales-oriented objective销售额导向型目标 skimming strategy撇脂战略Return on capital 投资回报率 breakeven analysis 盈亏平衡点分析Chapter4 Channels of distributionWholesaler批发商：wholesaler are middlemen who buy in large quantities from the producers and redistribute the goods to the middlemen at the next level retailers.Water 海上运输最便宜 air 空运最贵本章重要词组：Channels of distribution分销渠道Chapter5 Promotion完形填空The combination of the promotional tools is called the promotion mix. Tools that are commonly used for promotion are advertising广告, sales promotion促销,personal selling当面行销, public relations公共关系, publicity媒体推介, etc. At the core of the mix, of course, is a good product. Without such a product, the tools will be uesless or produce undesirable results.(2) Advertising media are newspaper,television,radio,direct mail,the internet,outdoor billboards,yellow pages Television电视广告最贵本章的重要词组：promotion mix促销组合 coupon打折券 trade stamp行业优惠券 trade show 行业展览会 personal selling当面行销 Chapter6 Money and Banking影响货币供应的三个工具：reserve requirements,changes in the discount rates,and openmarket operations.本章重要词组：paper note 纸币 legal tender法定货币 time deposit定期存款 demand deposit活期存款 bankers acceptance银行承兑 credit card信用卡 debit card借记卡 pension fund养老基金 reserve requirements储备金要求 discount rate贴现率 open-market operation公开市场运作Chapter7 Financing1、Trade credit分为三类：open account开立账户 promissory note本票 draft汇票2、promissory note(定义) which is an unconditional written promise by the buyer to make repayment to the seller on a particular date.本章重要词组：trade credit行业信用 account receivable应收账款 account payable应付账款 open account开立账户 promissory note本票 draft汇票 compensating balance补偿余额 retained earnings留用利润 depreciation折旧 equity financing股权融资 debt financing债务融资 preferred stock优先股 融资方式分两种：longterm financing shortterm financingChapter8 AccountingBalance sheet(定义) is one type of financial statement,which reports the financial health of a firm on a specific date.A banlance sheet is made up of three types of account,i.e. assets资产,liabilities负债 and owners equity所有者权益.Assets are what a business owns.assets = liabilities + owners equity (资产=负债+所有者权益) Gross profit margin = Gross profit / Net sales Net profit margin = Net income / Net sales本章重要词组：balance sheet 资产负债表 current assets流动资产 fixed assets 固定资产 current liabilities流动负债 long-term liabilities长期负债 current ratio流动比率 quick ratio速动比率 income statement损益表 gross profit margin毛利润率 net profit margin净利润率 return on owners investment投资回报率 Chapter9 The Securities Market本章重要词组：securities market证券市场 stock speculator股票投机者Chapter12 International BusinessForeign exchange定义：Doing international business often involves use of currencies different from your own.本章重要词组：absolute advantage绝对优势 comparative advantage相对优势 licensing arrangement特许协议 multinatioal corporation跨国公司 foreign exchange外汇 import surtax进口附加税 tariffs关税 quota配额 import license进口许可证Chapter13 Managing Business Enterprises1、Planning:Planning involves setting goals and working out strategies to achieve the goals。2、Organizing:老版工商导论P139组织第一段3、controlling:is the function or process in which the management gathers information,compares actual performance with expected results,and takes necessary measures to correct significant deviations.4、管理水平和技能，老版课本P140两个图记住。5、Sources of Managers: the company itself educational institutions Other Organizations6、组织结构的图形和名称记住：重点在于矩阵制和事业部制本章重要词组：planning计划 organizing组织 controlling调控 human skills人际技能 conceptual skills概念技能 technical skills操作技能 job specialization工作专门化 departmentalization部门化 unity of command统一指挥 matrix organization矩阵型组织Divisional organization事业部制Chapter14 Human Resources Managementjob description（定义）: Based on the findings of the job analysis, a job descreption lists the objecetves, responsibilities, main tasks of the job, the conditi