《国际商务英语Cha》PPT课件.ppt

1、Chapter 2 Business Organizations,商务组织,第二章 商务组织 1、概述 2、独资企业 3、一般合伙企业 4、有限合伙企业 5、合股公司 6、公司 7、跨国公司,. Explanatory Notes on Technical Terms (专业术语),1. proprietorship 所有权 2. stockholder 股东，持股人 3. partnership 合伙企业 4. entity 实体 5. bankruptcy 破产 6. joint-stock company 合股公司 7. dividend 红利，股息 8. bylaw 附则，细则 9.

2、treasurer 司库，财务长 10. comptroller 主计长，总会计师,Difficult meanings: 1. Introduction business partnership企业所有制 ease of formation创建的难度 legal capacity法定能力,2. Sole Proprietorship proprietary业主 stockholder股东 incur招致 tort民事侵权 entity实体 creditor债权人,3. General Partnership carry on经营、从事 Uniform Partnership Act合伙企业统

3、一法案 The common law普通法（判例法） aggregation集合 fictional person虚拟人（法人） Contributing capital资本摊派 religious chariable fraternal宗教的、慈善的、博爱的,4. Limited Partnership comply with遵守 drilling钻井 deduction减免、优惠,5. Joint Stock Company unincorporatioed非公司的 shares of stock股份 formality 手续 charter注册 initial capital启动资金 o

4、utlay展示、出示 conversely相反地 transferable 可转让的 principal委托人,6. Corporations disticnt有区别的 merge合并 quasi-public半公有公司 nonprofit非赢利 closely held私募集的 municipality市政部门,7. Transnational Corportations GDP国内生产总值,.Language Points (语言要点） (Teachers should note that here we only give you some of the language points,

5、 you may add some by yourself.),1. Businesses operate under a variety of forms of business organization. 企业以各种不同的商务机构形式来开展业务 ATTN: sentences in passive voice are more widely used in English than in Chinese. Under 据，依照， 以为依据 e.g. Under the terms of agreement, the goods should be delivered in October.

6、,Exxon: 1999年，美孚石油和艾克森石油合并为艾克森美孚石油公司，成为世界第一大石油公司。 它是世界上第一家销售额突破1000亿美元的公司。1993年以978亿美元的销售额在美国最大的工业公司中名列第三。,2. The factors to be weighed in making the decision 在做出决定时需权衡的因素 to be weighed in 不定式的被动式作定语修饰factors。 E.g. The machine to be designed and made in our factory will be exported to America. 我们厂设计

7、和制造的机器将出口到美国。,tort: n. 侵权行为 a wrongful act, not including a breachof contract or trust, that results in injury to anothers person, property, reputation, or the like, and for whichthe injured party is entitled to compensation.,3. A general partnership is an association of two or more persons to carry

8、 on, as co-owners, a business for profit. 一般合伙企业是两个或两个以上的个人以共同所有者的身份，为从事盈利性的商业活动而组成的组织。 1）association 社团，协会，行业组织 2）to carry on, as co-owners, a business for profit 隔离不定式（不定式与宾语之间加状语）,fictional: adj. fiction: n. 3. something feigned, invented, or imagined; a made-up story: Weve all heard the fiction

9、of her being in delicate health. 4. the act of feigning, inventing, or imagining. 5. an imaginary thing or event, postulated for the purposes of argument or explanation.,wind up:上紧发条；使结束 a. to bring to a state of great tension; excite (usually used in the past participle): He was all wound up before

10、 the game. b. to bring or come to an end; conclude: to wind up a sales campaign. c. to settle or arrange in order to conclude: to wind up ones affairs. d. to become ultimately: to wind up as a country schoolteacher.,liquidation: noun 1. the process of realizing upon assets and of discharging liabili

11、ties in concluding the affairs of a business, estate, etc. 2. the process of converting securities or commodities into cash. 3. the state of being liquidated: an estate in liquidation.,accounting n.会计；会计学；记账 v.记述，报告,4. Also, the partners may take advantage of various business deductions for tax purp

12、oses. 并且合伙人也可以享受多种税收优惠。 take advantage of 享受的优惠,unincorporated: 1. 无法人地位的；非特许公司的 2. 非特许自治村(或城市)的 3. 未联合的，未合并的；未被包括在内的 adjective 1. not chartered as a corporation; lacking the powers and immunities of a corporate enterprise: an unincorporated business. 2. not chartered as a self-governing village or

13、city; lacking the tax, police, and other powers conferred by the state on incorporated towns: an unincorporated hamlet. 3. not combined into a single body or unit; not made part of; not included: Many unincorporated research notes are appended to the text of the book.,quasi-pubic 半公有公司 quasi- a comb

14、ining form meaning “resembling,” “having some, but not all of the features of,” used in the formation of compound words: quasi-definition; quasi-monopoly; quasi-official; quasi-scientific. 1. He was a quasi actor. 他有点象演员。 2. In some peoples view, TV series is a kind of quasi-art. 在某些人看来，电视连续剧是一种准艺术。

15、,incorporation：noun 1. the act of incorporating or the state of being incorporated. 2. the act of forming a legal corporation.,bylaw：n. 次要法规；细则；地方法则；（社团制定的）内部章程 1. a standing rule governing the regulation of a corporations or societys internal affairs. 2. a subsidiary law.,5. A primary difference be

16、tween the two is that ordinarily preferred stockholders are entitled to receive their dividends before common stockholders. 两者（普通股东和优先股东）最主要的区别是优先股股东可以在普通股股东之前获取股息。 Be entitled to do 有权做,entitle：to give (a person or thing) a title, right, or claim to something; furnish with grounds for laying claim:

17、 His executive position entitled him to certain courtesies rarely accorded others.,Discretion：the power or right to decide or act according to ones own judgment; freedom of judgment or choice: It is entirely within my discretion whether I willgo or stay. n. 自由裁量权；谨慎；判断力；判定；考虑周到,insolvent: 无清偿能力的 adj

18、ective 1. not solvent; unable to satisfy creditors or discharge liabilities, either because liabilities exceed assets or because of inability to pay debts as they mature. 2. pertaining to bankrupt persons or bankruptcy.,In bad faith 欺诈地；背信弃义地；善意地 With the intention of deceiving someone or doing harm

19、, as in Im sure they were acting in bad faith and never planned to pay us .,6. Today few, if any, countries are economically self-sufficient . 当今，几乎没有任何国家在经济上是自给自足的。(注意省略部分的译文。),7. A rough estimate suggests that the 300 largest TNCs own or control at least one-quarter of the entire worlds productive

20、 assets, worth about US $5 trillion. 粗略的估计表明300家最大的跨国公司拥有、或者控制着全世界生产性资产的四分之一，价值伍万亿美元。 Productive assets 生产性资产 Worth about US $5 trillion 价值五万亿美元,8. Because transnationality has many dimensions and can be viewed from several perspectives - economic, political, legal, etc., TNC has the following featu

21、res: 跨国公司具有众多视角特点，可从多个角度来进行观察如经济、政治、法律以及其它角度等等，跨国公司具备下列特征： transnationality= transnational company 跨国公司 many dimensions 多角性， 多种尺度,polycentric: having many centers, especially of power or importance: the polycentric world of banking.多中心的,9. As per capita income increases, as levels of education incre

22、ase and as the growth in communications technology increases awareness of alternative lifestyles, there are rising expectations with regard to matters such as housing, welfare, recreation, and medicine. 人均收入的增加、教育水平的增长和通信技术的提高使人们对生活方式有更大的选择，致使人们对住房、福利、娱乐和医疗等方面的需求逐步增加。,province: n. 省；领域；职权 a departme

23、nt or branch of learning or activity: the province of mathematics.,lever: noun 1. Mechanics . a rigidbar that pivots about one point and that is used to move an objectat a second point by a forceapplied at a third. 2. a means or agency of persuading or of achieving an end: Saying that the chairman o

24、f the board likes the plan is just a lever to get us to support it.,10. There exists some evidence that foreign direct investment by TNCs and the foreign exchange that TNCs provide can improve the economic performance of the countries in which they operate. 一些事实说明，跨国公司的直接投资和资本往来可显明地促进东道国的经济增长。 (复合句，

25、用语法引导翻译法。指导学生理解和翻译) 1)主句there exists some evidence 2) 第一个that 引导的定语从句用以修饰主句的主语。这个定语从句有两个主语foreign direct investment和foreign exchange， 谓语是can improve 3)第二个that 引导的定语从句that TNCs provide 修饰第一个定语从句的主语。 4)In which 引导的定语从句修饰countries 5)Perfomance 经营，业绩，履行,negligible: adj. 微不足道的，可以忽略的 adjective so small, t

26、rifling, or unimportant that it may safely be neglected or disregarded: The extra expenses were negligible.,hamper: verb (used with object) 1. to hold back; hinder; impede: A steady rain hampered the progress of the work. 2. to interfere with; curtail: The dancers movements were hampered by their el

27、aborate costumes,indigneous:adj. 本土的；土著的；国产的；固有的,royalties: n. 版税；稿酬（royalty的复数形式）,tenuous: adjective纤细的；稀薄的；贫乏的 1. thin or slender in form, as a thread. 2. lacking a soundbasis, as reasoning; unsubstantiated; weak: a tenuous argument.,malaise: noun n. 不舒服；心神不安 1. a condition of general bodily weakn

28、ess or discomfort, often marking the onset of a disease. 2. a vague or unfocused feeling of mental uneasiness, lethargy, or discomfort.,Cote dIvoire:科特迪瓦；象牙海岸；科特廸亚；科特迪瓦共和国,subcountract: n. 分包合同；转包合同 | vi. 转包；分包,non-equity:非股权 non-equity shares非权益股份,1）per capita 人均，每人，按人头 2）as capita income 随着人均收入 3）

29、as levels of education increase 随着教育水平的提高 4）as the growth in communication technology increases 随着通讯技术的发展 5）awareness of alternative lifestyles 选择生活方式的意识 6）rising expectations 增长着的愿望 7）with regard to 关于 8）such as 诸如 9）welfare 福利 10）recreation 娱乐,11. Although in theory transnational corporations can

30、foster social development in developing countries by transferring management skills as well as research and development (R prosperous; rich: an affluent person. 2. abounding in anything; abundant.,In 1992, Phillip Morris paid 4.5 billion dollars in taxes to the United States government alone, includ

31、ing billions more in employee and excise taxes. 1992年， Phillip Morris 公司仅向美国政府就支付了45亿美元的税收，包括多达数十亿的员工税及消费税。,. Keys to Test Yourself（练习答案）,1. Comprehension Questions 1) What are the major disadvantages of sole proprietorship? Sole proprietorship has the following disadvantages: First, the owner is ex

32、posed to unlimited liability. That means the owner is personally liable for all debts of the business. These debts may be incurred as a result of a contract obligation or as a result of tort liability. Second, the sole proprietorship is normally not in the best position to raise large sums of money

33、because its ability to repay loans is limited by the assets of the individual proprietor. The third disadvantage is the sole proprietorships lack of continuity.,2) What are the chief differences between general partnership and limited partnership? The chief differences between general partnership an

34、d limited partnership are that: (1) one or more partners in the limited partnership have limited liabilitythat is, their liability is limited to the extent of their investment in the partnershipwhereas all partners in a general partnership have unlimited liability. (2) Limited partners have no contr

35、ol over the everyday management. ) 3) Is general partnership a legal entity? Although general partnership is regarded as an entity in itself in the course of daytoday business activities, the common law does not recognize it a legal entity, but usually as an aggregation of individuals. Thus, a partn

36、ership is not a fictional person with a distinct legal existence apart from its members.,4) Why is it desirable to have articles of partnership as far as partnership is concerned? 5) What has to be dealt with between dissolution and termination of a partnership? 6) Why are the limited partners in a

37、limited partnership like shareholders in a corporation? 7) What are the main advantages and disadvantage of joint-stock company? 8) Why is a corporation a separate legal entity for all purposes? 9) Which feature makes a corporation attractive to investors? Why? 10) Make a brief comparison between so

38、le proprietorship, partnership and corporation.,2. Translate the Following Economic Terms into English:,1) 独资企业 sole proprietorship 2) 普通合伙企业 general partnership 3) 法人 fictional person 4) 合股公司 joint-stock company 5)董事会 board of directors 6) 国有公司 public corporation 7) 资本摊缴 capital contribution 8) 多数股

39、权 controlling interest 9) 优先股股东 preferred stockholder 10) 公司章程 articles of incorporation,3. Read the Following Passage and Fill in the Blanks with Appropriate Words:,3. Cloze 1.organization 2.dissolve 3. owner 4.operations 5.secrecy 6. derive 7.success 8.size 9. assume 10.obligations 11.general 12.therefore 13.whose 14.partnership 15.better 16.management plementary 18.responsible 19.major 20.form 21.limited 22.ownership 23.performance 24. enhanced 25.heavy,4. Translate the Following Passage into English，then Answer the Following Questions:,公司法规所定的建立新有限公司的程序中，除了别的内容之外