新编商务英语精读第2册课件2.ppt

unit02,TeachingAim,ReadingI,ReadingII,ExtendedActivities,TeachingAim,TeachingAim,Unit2Ownership,1.CognitiveInformation（认知信息):BusinessOwnership2.LanguageFocus（内容重点)KeyWords:.proprietorship,corporation,debt,legal,formality,specify,dissolve,withdrawal,dividend,conglomerate,assets,utility,offset;.productive,resources,enable,input,output,earnings,maximumprofit,motive,executive,boost,discount,bonus,monopoly,regulation,TeachingAim,TeachingAim,Phrases:.startwith，closedown，runoutof,consistof,inmostcases,beliablefor,accountfor,besubjectto,haveadvantagesover,gointodebt,nomorethan,intheextentof,beconsideredas;.amountof,baseon,bedissatisfiedwith,competeforWordStudy:differ,define,dominate,extend,representUsefulStructures:varyin(size.)rangefrom.tointheformofgetsth.doneGrammar:PassiveVoiceofVerbs,Unit2Ownership,TeachingAim,TeachingAim,3.CommunicativeSkills（交际技能)Expressions:Expressionsof“AskingorOfferingfavors”Reading:AJournalistArticle4.LexicalKnowledge（词汇学知识)：suffixes:ness,ship,hood,tion/sion,ment,Unit2Ownership,ReadingI,ReadingI,Unit2Ownership,BackgroundInformation,Pre-reading,Text,NewWordsandExpressions,Exercises,Post-reading,Pre-reading,Pre-reading,Unit2Ownership,Pre-readingI,Pre-readingII,1ExerciseI,Unit2Ownership,Pre-readingI,Brainstorming:Workwithyourpartnerandwritedownbusinesseswhichbelongtodifferenttypesofownership.,Telecommunicationservice/postoffice,Television/radiostation,Electricpowerindustry,Journalism/publisher,Airtransportindustry,Banking,Oilcompany,Stockmarket,Retailbusiness,Hotel,Travelagency,Departmentstore,FoodmanufacturerSupermarketAdvertisingagencyRepairservice,1ExerciseII,Unit2Ownership,Pre-readingII,Pairwork:Discussthefollowingquestionswithyourpartner.,1.Whatisownership?2.CouldyounamesometypesofownershipexistinginChinatoday?3.WhichownershipplaysaleadingroleinChinasnationaleconomy?4.DoyouthinkitimportanttodiversifyownershipinChina?5.WhatchangesaretakingplaceinChinaasfarasownershipisconcerned?,1-Text-1,Text,Unit2Ownership,TypesofBusinessOwnership,1-Text-2,Text,Unit2Ownership,1-Text-3,Text,Unit2Ownership,1-Text-4,Text,Unit2Ownership,1-Text-5,Text,Unit2Ownership,1-Text-6,Text,Unit2Ownership,1-Text-7,Text,Unit2Ownership,1-Text-8,Text,Unit2Ownership,1-Text-9,Text,Unit2Ownership,1-Text-10,Text,Unit2Ownership,BackgroundInformation,Unit2Ownership,BackgroundInformation,1.OwnershipoverviewOwnershipisthestateorfactofexclusivepossessionorcontrolofsomething,whichmaybeanobjectorsomekindofproperty.Ownershipisself-propagating:Ifanobjectisownedbysomeone,anyadditionalgoodsproducedbyusingthatobjectwillalsobeownedbythesameperson.Thus,themoreapersoncanownoracquirethroughmoney,themoreheorshewillgenerateotherthingstobeownedbyhimorher.Ownershipiscentraltoandfacilitatesthedevelopmentofsocialsystems.,BackgroundInformation,Unit2Ownership,BackgroundInformation,1)CorporateOwnershipInbusiness,corporateownershipiscriticalasitdetermineswhocontrolsthefactorsofproductionownedbythatcorporationandthuswhoownstheoutputs.Companiesororganizationsusuallyownfactories,ormoregenerally,thecapital,andthematerialsusedtoproduce.Theyhireemployeesbuttheydontownemployeestheydohowevercontrolwhatissometimescalledhumancapitalorhavesomeexclusiverighttoindividualcapital(creativity,talent).Companiesthatissuestocksareofficiallyownedbystockholders,andCEOsarehiredbythemtorunthecompanies.CEOsthemselvesdonotownthecompanies,eventhoughtheymayhavemorecontrolandinvolvementthanthe“real”owners,thestockholders.Executivesofsmallcompaniesareoftenalsostockholders.Whethertheymakemajordecisionslikemergers(合并),orwhethertheyholdactualstock,linemanagementmakesdailydecisions,andmaynotbedirectlyanswerabletothe“real”owners.,BackgroundInformation,Unit2Ownership,BackgroundInformation,2)IntellectualOwnershipOwnershipofideasorplansorstrictlysensoryworksisalwaysacomplicatedissue.Useofpatentsandcopyrightlawsinmodernsocietyhasintroducedownershipfornon-materialthingsusuallyonatemporarybasis.Thisisamixedblessing,providingrewardtoinnovators,butalsogreatlyrestrictingthefreeflowofideasandinformation(afactwhich,accordingtosomecritics,willhurtinnovationinthelongrun).,BackgroundInformation,Unit2Ownership,BackgroundInformation,2.FormsofbusinessownershipOneofthefirstdecisionsthatyouwillhavetomakeasabusinessownerishowthecompanyshouldbestructured.Inmakingachoice,youwilltakeintoaccountthefollowing：Yourvisionregardingthesizeandnatureofyourbusiness.Thelevelofcontrolyouwishtohave.Thelevelof“structure”youarewillingtodealwith.Thebusinesssvulnerabilitytolawsuits.Taximplicationsofthedifferentownershipstructures.Expectedprofit(orloss)ofthebusiness.Whetherornotyouneedtore-investearningsintothebusiness.Yourneedforaccesstocashoutofthebusinessforyourself.,BackgroundInformation,Unit2Ownership,BackgroundInformation,1)SoleorSingleProprietorships（独家所有经营)Thevastmajorityofsmallbusinessesstartoutassoleproprietorships.Thesefirmsareownedbyoneperson,usuallytheindividualwhohasday-to-dayresponsibilityforrunningthebusiness.Soleproprietorsownalltheassetsofthebusinessandtheprofitsgeneratedbyit.Theyalsoassumecompleteresponsibilityforanyofitsliabilitiesordebts.Intheeyesofthelawandthepublic,youareoneinthesamewiththebusiness.,BackgroundInformation,Unit2Ownership,BackgroundInformation,AdvantagesofaSoleProprietorshipItistheeasiestandleastexpensiveformofownershiptoorganize.Soleproprietorsareincompletecontrol,andwithintheparametersofthelaw,maymakedecisionsastheyseefit.Soleproprietorsreceiveallincomegeneratedbythebusinesstokeeporreinvest.Profitsfromthebusinessflowthroughdirectlytotheownerspersonaltaxreturn.Thebusinessiseasytodissolve,ifdesired.,BackgroundInformation,Unit2Ownership,BackgroundInformation,DisadvantagesofaSoleProprietorshipSoleproprietorshaveunlimitedliabilityandarelegallyresponsibleforalldebtsagainstthebusiness.Theirbusinessandpersonalassetsareatrisk.Soleproprietorsmaybeatadisadvantageinraisingfundsandareoftenlimitedtousingfundsfrompersonalsavingsorconsumerloans.Soleproprietorsmayhaveahardtimeattractinghigh-caliberemployees,orthosethataremotivatedbytheopportunitytoownapartofthebusiness.,BackgroundInformation,Unit2Ownership,BackgroundInformation,2)Partnerships（合伙经营)InaPartnership,twoormorepeopleshareownershipofasinglebusiness.Likeproprietorships,thelawdoesnotdistinguishbetweenthebusinessanditsowners.ThePartnersshouldhavealegalagreementthatsetsforthhowdecisionswillbemade,profitswillbeshared,disputeswillberesolved,howfuturepartnerswillbeadmittedtothepartnership,howpartnerscanbeboughtout,orwhatstepswillbetakentodissolvethepartnershipwhenneeded.Itshardtothinkabouta“break-up”whenthebusinessisjustgettingstarted,butmanypartnershipssplitupatcrisistimesandunlessthereisadefinedprocess,therewillbeevengreaterproblems.Theyalsomustdecideinadvancehowmuchtimeandcapitaleachwillcontribute,etc.,BackgroundInformation,Unit2Ownership,BackgroundInformation,AdvantagesofaPartnershipPartnershipsarerelativelyeasytoestablish;howevertimeshouldbeinvestedindevelopingthepartnershipagreement.Withmorethanoneowner,theabilitytoraisefundsmaybeincreased.Prospectiveemployeesmaybeattractedtothebusinessifgiventheincentivetobecomeapartner.Thebusinessusuallywillbenefitfrompartnerswhohavecomplementaryskills.,BackgroundInformation,Unit2Ownership,BackgroundInformation,DisadvantagesofaPartnershipPartnersarejointlyandindividuallyliablefortheactionsoftheotherpartners.Profitsmustbesharedwithothers.Sincedecisionsareshared,disagreementscanoccur.Someemployeebenefitsarenotdeductiblefrombusinessincomeontaxreturns.Thepartnershipmayhavealimitedlife;itmayenduponthewithdrawalordeathofapartner.,BackgroundInformation,Unit2Ownership,BackgroundInformation,3)Corporations（股份有限公司)Acorporationisconsideredbylawtobeauniqueentity,separateandapartfromthosewhoownit.Acorporationcanbetaxed;itcanbesued;itcanenterintocontractualagreements.Theownersofacorporationareitsshareholders.Theshareholderselectaboardofdirectorstooverseethemajorpoliciesanddecisions.Thecorporationhasalifeofitsownanddoesnotdissolvewhenownershipchanges.,BackgroundInformation,Unit2Ownership,BackgroundInformation,AdvantagesofaCorporationShareholdershavelimitedliabilityforthecorporationsdebtsorjudgmentsagainstthecorporations.Generally,shareholderscanonlybeheldaccountablefortheirinvestmentinstockofthecompany.Corporationscanraiseadditionalfundsthroughthesaleofstock.Acorporationmaydeductthecostofbenefitsitprovidestoofficersandemployees.,BackgroundInformation,Unit2Ownership,BackgroundInformation,DisadvantagesofaCorporationTheprocessofincorporationrequiresmoretimeandmoneythanotherformsoforganization.Corporationsaremonitoredbyfederal,stateandsomelocalagencies,andasaresultmayhavemorepaperworktocomplywithregulations.Incorporatingmayresultinhigheroveralltaxes.Dividendspaidtoshareholdersarenotdeductiblefrombusinessincome,thusthisincomecanbetaxedtwice.,BackgroundInformation,Unit2Ownership,BackgroundInformation,3.ForeignrelatedbusinessstructuresinChinaThecurrentChineselawrecognizesthreetypesofbusinessentitiesthathaveforeigninterest.Theseareasfollows：Type1:AForeignRepresentativeOfficeThiswastheearliestandforatimethepredominantformofforeignrelatedentitythatwas/isallowedtodobusinessinChina.Aforeignrepresentativeoffice,alsocalledRepofficeasitiscommonlycalled,canonlyperformliaisonworkbetweentheforeignparentandlocalbusinesses.ARepofficecannotgeneraterevenueinChinaandcannotsignorenterintoanytypesofrevenuegeneratingcontractswithlocalbusinesses.ItissolelyacommunicationsvehiclethathelpsitsparentcompanytodobusinesswithChineseclients.,BackgroundInformation,Unit2Ownership,BackgroundInformation,Advantage:Itseasytoestablish,visibleandlooksgood.Disadvantage:Itcannotoperateasarevenue-generatingbusiness,andcanbeexpensiveandhasnegativetaxconsequences.,BackgroundInformation,Unit2Ownership,BackgroundInformation,Type2:AJointVenture(JV)CompanyThisusedtobethepredominantbusinessvehicleforforeigncompanies.Theforeigncompanyprovidestheproduct,themoneyandsometimesthemanagementexpertise,theChinesecompanyprovidesthelocalconnectionsnecessaryforgovernmentapprovalandlocalmarketexpertiseandthetwocompaniessplitanyprofits.InChina,aJVisarecognizedcorporateentity,whichisapartnershipbetweentheforeigninvestorandthelocalChinesepartner.However,theJVisacorporateentityandnotapartnershipinthewesternlegalsense.AJVcanconductbusinessinChinalikeanyotherbusinessalthoughtherearecertainindustriesthatonlypermit100%Chinesecompanies.WithChinasentryintotheWorldTradeOrganization(WTO),thecountryisbecomingmoreandmoreopentoforeignbusinesses.AJVcanenterintoavastmajorityofChineseindustries.,BackgroundInformation,Unit2Ownership,BackgroundInformation,Advantage:Itgainsimmediatemarketentrywithlocalmarketexpertiseandunderstandingoflocalpracticeandrequirements.Disadvantage:Ithastheshareddecision-makingpower,whichsometimesresultedinconflict,delayorconfusion.Frequently,ithaslessefficientuseofresourcesandisslowindecision-making.,BackgroundInformation,Unit2Ownership,BackgroundInformation,Type3:AWhollyForeignOwnedEnterprise(WFOE)AWFOEisa100percentwhollyownedforeignsubsidiarythatdoesbusinessinChina.ThisisbecomingincreasinglythevehicleofchoiceforforeigndirectinvestmentinChina.TheWFOEisaregisteredlocalcompanybutitsdifferencefromotherlocalcompaniesisits100%foreignownership.Advantage：Ithastheabsolutedecision-makingpower,andcanbequickerindecisionmaking.Ithasmorecontrolovercompanyoperationsandusemoreofwesternbusinesscustoms.Mostimportant,thereisnosharingofprofits.Disadvantage：Itlackslocalknowledge,andhaslesslocalgovernmentconnections,soithaslessabilitytoinfluencegovernmentpermit,taxandotherdecisions.Thiscanbemitigatedbyusingexpertassistance,hiringqualifiedlocalmanagersandbuildingaqualitystaff.,NewWordsandExpressions,Unit2Ownership,NewWordsandExpressions,NewwordsandExpressions,Notes,LanguageandCultureFocus,NewwordsandExpressions,NewwordsandExpressions,Unit2Ownership,1.proprietorshipn.ownership所有权2.corporationn.abodyofpeoplepermittedbylawtoactasasinglepersonforpurposeofbusiness(有限)公司3.debtn.moneyyouowetosomebody债4.legala.inaccordancewiththelaw合法的5.formalityn.anactinaccordancewiththelaworcustom正式手续,NewwordsandExpressions,NewwordsandExpressions,Unit2Ownership,6.liablea.responsibleaccordingtolaw有责任的liability:n.thestateofbeingliable责任7.specifyv.tostatesomethinginanexactanddetailedway详细说明;具体说明8.dissolvev.tobringsth.toanend解散9.withdrawaln.taking(money)outof(abank)取(钱)10.stockholdern.(US)onewhoownsstocksofabusiness;shareholder(UK)股东11.dividendn.periodicalpaymentofinterestsonsharestoshareholdersinabusinesscompany红利,NewwordsandExpressions,Unit2Ownership,NewWordsandExpressions,12.federala.baseduponapoliticalsysteminwhichaunionofstatesretainspowersofgovernmentoversomeinternalaffairs联邦的13.rangev.(from)varybetweenlimits（在一定范围内)变动14.differv.tobeunlike与不同15.conglomeraten.alargebusinessfirmthatcontrolstheproductionofgoodsofverydifferentkinds企业集团16.definev.togivethemeaningofsomething解释,NewwordsandExpressions,Unit2Ownership,NewWordsandExpressions,17.assetsn.thetotalproperty,money,etc.thatmaybesoldtopayadebt资产18.representv.tomakeup;amountto达到19.dominatev.tohavecontrol(over)支配；控制20.bankingn.thebusinessofabankorabanker银行业21.petroleumn.amineraloilobtainedfrombelowthesurfaceoftheearth,andusedtoproducegasolineandvariouschemicalsubstances石油,NewwordsandExpressions,Unit2Ownership,NewWordsandExpressions,22.utilityn.publicservicesuchasthesupplyofwater,electricity,gas,etc.公用事业23.offsetv.tomakeupfor抵消,NewwordsandExpressions,Unit2Ownership,NewWordsandExpressions,1.startwithtohaveasabeginningoratthebeginning以开始；以着手2.closedowntocausetostopoperation倒闭3.runoutoftohavenomoreofsomething用完4.consistoftobemadeupof由构成5.inmostcasesnearlyalways多数情况下6.beliablefortoberesponsiblefor为负责7.accountfortoamountto;tomakeup达到;占8.haveanadvantageovertohaveabetterpositionoropportunity.对具有优势,NewwordsandExpressions,Unit2Ownership,NewWordsandExpressions,9.gointodebttohaveasabeginningoratthebeginning以开始；以着手10.nomorethanonly;innogreaterdegreethan仅仅;不过11.intheextentofwithinthelimitsof在范围内12.beconsideredastoberegardedas被认为13.bedefinedastobeexplainedpreciselyas被解释为,Notes,Notes,Unit2Ownership,1.serviceenterprises:enterprisesrangefrombanking,telecommunicationstotheprovisionofmealsinrestaurants.Theenterprisesprovideorsellserviceratherthanmakeproducts.2.beautyparlor:ashopwherehairdressing,facials,andmanicuresaredone.3.limitedliability:responsibilitylimitedbyacontract.Corporationsenjoylimitedliability,sothatinvestorsriskonlytheamountoftheirinvestmentandnottheirentireassets.4.totalcorporateassets:theentireassetsbelongingtothecorporationsinthenation.,proprietorship,LanguageandCultureFocus,Unit2Ownership,1.proprietorshipn.ownership.所有权e.g.Asoleproprietorshipessentiallymeansapersondoesbusinessinhisorherownnameandthereisonlyoneowner.相关词proprietor/proprietressn.anownerofabusiness,aninvention.所有人；业主；老板e.g.newspaperproprietors报纸的老板们Ivewrittenacomplainttotheproprietorofthehotel.,corporation,LanguageandCultureFocus,Unit2Ownership,2.corporationn.abodyofpeoplepermittedbylawtoactasasinglepersonforpurposeofbusiness.（有限)公司；法人；社团e.g.MaryworksforalargeAmericancorporation.amultinationalcorporationtheBritishBroadcastingCorporation（BBC)英国广播公司相关词corporateadj.collective.团体的；全体的e.g.corporateresponsibility集体责任adj.oforbelongtoacorporation.公司的；法人的e.g.corporateimage法人形象corporateculture公司文化,debt,LanguageandCultureFocus,Unit2Ownership,3.debt1)n.somethingowedtosomeoneelse.债；债务e.g.adebtof100yuanpayonesdebt还债2)n.thestateofowing;thedutyofrepayingsomething.负债的情况；还债的义务；恩情Weoweyouadebtofgratitudeforyourhelp.承蒙帮助，不胜感激,debt,LanguageandCultureFocus,Unit2Ownership,相关搭配outof/indebt:还清债务/负债e.g.Imheavilyindebtatthemoment,buthopetobeoutofdebtwhenIgetpaid.Illalwaysbeindebttoyouforyourhelp.runintodebt:欠债e.g.Ifwespendmorethanourincomewellrunintodebt.nationaldebt:国债baddebt:坏账debtornations:债务国,startwith.,LanguageandCultureFocus,Unit2Ownership,4.startwith.:tobeginsomethinginaparticularway,ortobegininaparticularway.从开始e.g.Thefestivitiesstartedwithahugefireworksdisplay.Theyusuallystartdinnerwithsoup.,legal,LanguageandCultureFocus,Unit2Ownership,5.legal1)adj.allowedormadebylaw.法律允许的；法定的；合法的e.g.Dontworry,itsquitelegal!SchoolingisalegalrequirementforchildrenoverfiveyearsoldinBritain.2)adj.oforusingthelaw.（有关)法律的e.g.alegalmattertakelegalaction打官司相关词illegaladj.非法的legalityn.合法性；法律性e.g.Iwouldquestionthelegalityofthegovernmentsdecision.legalizevt.tomakelegal使合法化；使得到法律认可e.g.Willthegovernmentlegalizecannabis（大麻)?,legal,LanguageandCultureFocus,Unit2Ownership,相关搭配legalaid:法律援助legaltender:法定货币legalperson:法人辨析legal，lawfulnooneeverfailsit.,closedown,LanguageandCultureFocus,Unit2Ownership,7.closedown:tocausetostopoperation.倒闭e.g.Thegovernmentplanstoclosedown10coalmines.Smallshopsareclosingdownbecauseoffiercecompetition.,runoutof,LanguageandCultureFocus,Unit2Ownership,8.runoutof:touseallonessupplies;havenomore.用完；没有了e.g.“Canyougivemeacigarette?”“Sorry,Iverunout.”Imafraidweverunoutofpetrol.Imrunningoutofpatience.,consistof,LanguageandCultureFocus,Unit2Ownership,9.consistof:tobemadeupof.由组成e.g.TheUnitedKingdomofBritainconsistsofGreatBritainandNorthernIsland.Chinaconsistsof23provincesandseveralautonomousregions.Thisbookconsistsoffivechapters.相关词consistin:tohaveasabase;dependon.在于；存在于e.g.ThebeautyofVeniceconsistslargelyinthestyleofitsancientbuildings.,in.case（s),LanguageandCultureFocus,Unit2Ownership,10.in.case（s):in.occasion/situation.在情况下e.g.Theymaynotoffermemuchmoney.Inthatcase（=ifthathappens),Iwonttakethejob.Imnotsupposedtoletanyonein,butIllmakeanexceptioninyourcase.Inmostcases,hewouldarriveatschoolontime.Theyhadthechoicetocomplywiththeconditions,inwhichcasethebombingwouldhavestopped.,beliablefor,LanguageandCultureFocus,Unit2Ownership,11.beliablefor:toberesponsiblefor.为负责e.g.Theyareliableforincometaxatahigherrate.Hedeclaredthathewasnotliableforhiswifesdebts.相关词beliableto:likely,esp.fromhabitortendency.易于的；倾向于的e.g.Hesliabletoshoutwhenhegetsangry.Becareful,thecarisliabletooverheat.,specify,LanguageandCultureFocus,Unit2Ownership,12.specify:v.tostatesomethinginanexactanddetailedway.详细说明;具体说