单击此处编辑母版标题样式,,单击此处编辑母版文本样式,,第二级,,第三级,,第四级,,第五级,,,*,商务英语阅读,辅导,,,本辅导共分三章,,,第一章：商务英语阅读学 习,,方 法 简 介,,第二章：重点课文的讲解,,第三章：期末复习,,,,第一章：英语快速阅读学习方法简介,,商务英语阅读是一门集英语语言知识与国际商务专业知识为一体的综合性极强的课程，教学内容涵盖面比较广，涉及到包括商务活动的重要领域，如：经济形势、国际贸易、金融、投资、企业管理、市场营销和世界贸易组织等商务英语阅读对商务英语专业的学生来说，是极为重要的一门课程，因为有很大一批学生毕业后将从事涉外经济和国际商务方面的工作，通过该课程的学习，将为他们,,,,,今后的职业前途打下扎实的语言和专业方面的基础但是本课程也是比较难的一门课程其学习难点在于：1. 语言理解和专业知识的理解；2. 利用所学的专业知识和专业语言，从事国际商务交际活动由于英语系学生受所学专业及所修课程知识的限制，他们缺乏国际经济和基础国际贸易专业方面的知识，加之实践经验的缺乏，也使得他们不可能对经济贸易方面专业性较强的内容有感性方面的认识,，,所以他们在理,,,,解商务英语阅读教材所涉及的大量商务理论和实践知识时,会遇到很多理解方面的困难。
再加上该课程涉及商务、金融等方面的英语句子表达多为长难句和复合句，使学生在语句的结构及意义理解上很大困难鉴于该课程的特点，本课程的学习特点在于专业知识的学习和语言理解双管齐下，并积极进行国际商务英语交际的实践在学习每一单元之前，教师可以向学生推荐一些与,,,,,,该单元的专业知识相关的书籍，让学生掌握必备的相关专业知识，并充分理解一些相关的专业术语然后，再指导学生上网阅读一些相关的、但内容比较浅的文章，帮助学生扫除专业知识和语言理解上的障碍在学习过程中，学生必须大量阅读经济贸易方面的文章，既扩大知识面，又提高语言能力同时他们必须记忆大量的专业术语和固定表达法，积极参与课堂讨论活动，就各类经济贸易问题进行思考，学会利用所学语言知识,,,,,,,批判地分析现今的国际经济贸易形势第二章：重点课文的讲解,,Lesson One,,Factors of Production,,生产要素,,,The basic resources a business uses to produce goods and services are called factors of production. They include natural resources, labor, capital, and entrepreneurs.,,,,,Land, water, mineral deposits, and trees are good examples of natural resources. For example, Exxon Corporation, the world’s largest oil company, makes use of a wide variety of natural resources. It must obviously have vast quantities of crude oil to process each year. But Exxon also needs the land where the oil is located, as well as land for its refineries and pipelines.,,The people who work for a company represent the second factor of production, labor. Sometimes called human resources, labor is the mental and physical capabilities of people. Exxon employs over 150,000 people worldwide. Carrying out the business of such a huge company requires labor force with a wide variety of skills ranging from managers to geologists to truck drivers.,,,,,Obtaining and using material resources and labor requires capital,,,the funds needed to operate an enterprise. Capital is needed to start any business. Capital is also needed to keep the business operating and growing. Exxon’s annual drilling costs alone run into the billions of dollars.,,Finally, many economic systems need entrepreneurs to function. Entrepreneurs are those people who accept the opportunities and risks involved in creating and operating businesses. They are the people who start new businesses and who make the decisions that allow small businesses to grow into larger ones. Exxon Corporation started as an entrepreneurial venture. Although it did not acquire its current name until 1973, its roots can be traced to 1862 when,,,John D. Rockefeller and Murice B. Clark decided to,,establish a petroleum-refining firm.,,,Multiple choice,,1. Factors of production refer to_________.,,a. Natural resources and capital,,b. Labor and entrepreneurs,,c. Both a and b,,2. The labor force needed in Exxon corporation are________.,,a. People who have a variety of skills,,,,,,,b. Only geologists and truck drivers,,c. Managers to run company,,3. Exxon’s annual drilling costs alone run into the,,billions of,,dollars. “Run into” here means_______.,,,a.divide,,,b.reach,,,c.meet,,,4. The funds needed to operate an enterprise are referred to as____.,,,,a. Capital,,,b. resources,,,c. labor,,,5. They are the people_____start new business and make the,,decisions.,,,a.which,,,b.whom,,,c.who,,,,,,,,,Lesson Two,,The Nature and Structure of Business Organization,,商业组织的性质和结构,,Exactly what do we mean by the term organizational structure? In many ways, a business is like an automobile. All automobiles have an engine, four wheels, fenders and other structural components, an interior compartment for passengers, and various operating systems including those for fuel, braking, and climate control. Each of these components has a distinct purpose but must also work in harmony with the others. Automobiles made by competing firms all have the same basic components, although the way they look and fit together may vary.,,,,Similarly, all businesses have common structural operating components, each of which has a specific purpose. Each component must fulfill its own purpose while simultaneously fitting in with the others. And just like automobiles made by different companies, the way these components look and fit together varies from company to company. Thus, we will define organizational structure as the specification of the jobs to be done within a business and how those jobs relate to one another.,,Every institution—be it a for-profit company or a government agency—must develop the most appropriate structure for its own unique situation. What works for Texas Instruments will not work for the U.S. Department of,,Justice. Likewise, the structure of the American Red Cross will not work for Union Carbide or the University of Minnesota.,,What accounts for the difference? An institution’s purpose, mission, and strategy affect its structure. So do size, technology, and changes in environmental circumstances. A large manufacturing organization operating in a dynamic environment, such as Boeing or Hewlett Packard, requires a far different structure from a small service firm, like a video rental store or barber shop, located in your neighborhood. And what’s more, organizations frequently have to make changes in their structure. IBM, for example, has typically undergone at least a minor structural overhaul about every five years.,,,,,,Most businesses prepare organizational charts that depict the company’s structure and show employees where they fit into the firm’s operation. The organizational chart shows the chain of command, or the reporting relationship within the company.,,Thus, each of the plant managers reports directly to the vice president for production who, in turn, reports to the president. When the chain of command is not clear, many different kinds of problems can result.,,,Multiple choice,,,1.The term organizational structure means__________.,,,,,,a. an automobile driven by someone,,b. competition between different companies,,c. the specification of what jobs need to be done and how they are related to one another.,,,,2. Every institution should develop the most appropriate structure for its______situation.,,a. unique,,b. common,,c. Harmonious,,,3. The structure of a large manufacturing company and that of a small service firm should be _______.,,a. the same,,,,,,,b. different,,c. similar,,,,4._____must fulfill its own purpose while simultaneously fitting in with the others.,,a. All organizations,,b. Each component,,c. Every employee,,,,,5.Organizational charts show employees where they _____.,,a. start their work,,b. report to the boss,,c. fit into the company,’,s operation,,,,,,,,,,,,,,,,,,Lesson Three,,Managing the Business Enterprise,,管理企业,,,Management is the process of planning, organizing, leading, and controlling a variety of resources in order to achieve the firm's goals. Planning is determining what the company needs to do and how best to get it done. Decision-making is an integral part of planning. Organizing is the development of a structure of tasks and patterns of authority so as to accomplish the firm's goals. Leading activities involve interactions between managers and their subordinates. Controlling is the process of monitoring the firm's performance in order,,,to make sure it stays on track toward its goals.,,Managers can be differentiated in two ways. By level, there are top, middle, and first-line managers. By area, there are marketing, financial, operation, human resource, information, and other kinds of managers. Top managers set policies, formulate strategies, and oversee all of a firm's major decisions. Middle managers carry out strategies, policies, and decisions. First-line managers carry out strategies, policies, and decisions as they work with and supervise employees. Managers at all levels may be found in all areas of a company.,,These basic management skills are necessary for success. Technical skills are associated with performing specialized,,,,tasks within the organization. Human relations skills relate to understanding and getting along with other people. Conceptual skills are the abilities to think in the abstract, to diagnose and analyze different situations, and to see beyond the present. Individuals may acquire managerial skills in many ways. However, most go through a cyclical process of education, experience, more education, and then more experience.,,When business need to hire new managers, they find them at colleges and universities, in the lower ranks of the firm, and/or in other companies. Recent graduates offer a fresh perspective but require experience to become good,,managers, In-house personnel may be highly motivated and fit in well but many tend to reprise old ideas. Managers hired away from other firms may bring new ideas but may alienate existing employees.,,Corporate culture is the shared experiences, stories, beliefs, and norms that characterize a company. A strong, well-defined culture can help a business reach its goals and influence management styles. Management style range from autocratic to democratic to free-rein. But in keeping with the contingency approach, most managers adapt their style to fit the specific situation.,,,Multiple choice,,,,,1. In management, ______is an integral part of planning.,,a. leading,,b. organizing,,c. decision-making,,,2.Three kinds of ____may be found in a company by level.,,a. Employees,,b. subordinates,,c.,.,managers,,,3,.,The basic management skills are _____.,,a,.,technical skills, human relations skills and conceptual skills,,b,.,performing skills, marketing skills and planning skills,,.,,,c. organizing skills, controlling skills and leading skills,,,4,.,The process of education, experience, more education, and then ____is called a cyclical process.,,a,.,less education,,b,.,more experience,,c,.,education and experience,,,5,.,Managers hired away from other firms may bring new ideas but may ____existing employees.,,a,.,isolate themselves from,,b,.,integrate themselves with,,c. turn to,,,Lesson Four,,Different Corporate Cultures,,不同的企业文化,,Organizational culture is shaped not only by technologies and markets, but by the cultural preferences of leaders and employees. Some international companies have European, Asian, American or Middle Eastern subsidiaries, which would be unrecognized as the same company save for their logo and reporting procedures. Often these are fundamentally different in the logic of their structure and the meanings they bring to shared activity.,,Three aspects of organizational structure are especially important in determining corporate culture.,,,1. The general relational between employees and their organization.,,2,.,The vertical or hierarchical system of authority defining superiors and subordinates.,,3,.,The general views of employees about the organization's destiny, purpose and goals and their places in this.,,Thus far we have distinguished cultures along single dimensions: universalism-particularism, for example, and individualism-communitarianism. In looking at organizations we need to think in two dimensions, generating four quadrants. The dimensions we use to distinguish different corporate cultures are equality-,,,hierarchy and orientation to the person- orientation to the task.,,This enables us to define four types of corporate culture, which very considerably in how they think and learn, how they change and how they motivate, reward and resolve conflicts. This is a valuable way to analyze organizations, but it does have the risk of caricaturization. We tend to believe or wish that all foreigners will fit the stereotypes we have of them. Hence in our very recognition of "type" there is a temptation to oversimplify what is really quite complex.,,The four metaphors illustrate the relationship of employees to their notion of the organization. Each of these types of corporate culture are "ideal types". In,,practice the types are mixed or overlaid with one culture,,dominating. This separation, though, is useful for exploring the basis of each type in terms of how employees learn, change, resolve conflicts, reward, motivate and so on. Why, for example, do norms and procedures which seem to work so well in one culture lose their effectiveness in another?,,,Multiple choice,,,The cultural preferences of leaders and employees help decide the different _____.,,a. Corporate cultures,,,b. subsidiaries,,c. technologies and leaderships.,,,2. Different corporate cultures are found in different ______.,,a. companies,,b. businesses,,c. types,,,3. We can distinguish different corporate cultures by____.,,a. equality-hierarchy,,b. orientation to the people or to the task,,c. types,,,,4.,,We need to think in two dimensions, _____four quadrants.,,a. generated,,b. generates,,c. generating,,,5. The four types of corporate culture illustrate the relationship of ______.,,a. employees and how they look at their organizations,,b. cultures and family,,c. incubator,,,,Lesson Fifteen,,The Lessons from Enron,,安然公司的教训,,第一节：安然公司及破产案背景 安然公司成立于1985年，总部设在得克萨斯州的休斯敦。
该公司曾是世界头号天然气交易商和美国最大的电力交易商，拥有遍布全球的发电厂和输油管线，年收入曾近千亿美元，在《财富》杂志全球五百家大公司中排名第七但就是这样一个能源帝国，在去年年末的时候，突然以惊人的速度崩塌了2001年10月，安然公司突然传出接近6亿美元亏损的季度财务报告随后，美国证券交易委员会介入调查安然被迫承认做了假账：1997年以来，虚报盈利大约6亿美元；并把即将到期的39亿美元的债务隐瞒了24亿美元 11月28日，曾高逾90美元的安然公司股票一天之内暴跌75%，创下纽约股票交易所和纳斯达克市场有史以来单日下跌幅度之最；两天后，又跌至每股26美分，股价缩水到不足高峰时期的0.3%这意味着，上年度安然的退休员工所获得的价值5万美元的公司股票，现在就值140美元12月2日，安然向法院申请破产保护申请文件中，安然开列的资产总额几近500亿美元，创下了美国有史以来最,,,大宗的破产申请纪录 ·安然公司与布什政府之间的关系 据美联社报道，安然公司与曾担任得克萨斯州州长的布什总统以及其他一些布什政府官员有着密切联系，包括安然公司首席执行官肯尼思·莱在内的许多公司高级官员都是布什的竞选资金捐助者。
美国前总统克林顿也被卷入了这场风波 负责安然财务管理的安达信公司称，其内部员工已经毁坏了部分有关安然工作的重要资料这使安然公司破产案越发显得扑朔迷离起来，同时也使得这个世界著名的会计事务自己面临被送上法庭的可能课文：,,The Lessons from Enron,,THE mess just keeps spreading. Two months after Enron filed for Chapter 11, the reverberations from the Texas-based energy-trading firm’s bankruptcy might have been expected to fade; instead, they are growing. On Capitol Hill, politicians are engaged in an investigative orgy not seen since Whitewater, with the blame pinned variously on the company’s managers, its directors, its auditors and its bankers, as well as on the Bush administration; indeed on anybody except the hundreds of congressmen who queued up to take campaign cash from Enron. The only missing ingredient in the scandal—so far—is sex. The effects are also,,,touching Wall Street.,,All this might create the impression that corporate financial reports, the quality of company profits and the standard of auditing in America have suddenly and simultaneously deteriorated. Yet that would be wide of the mark: the deterioration has actually been apparent for many years. A growing body of evidence does indeed suggest that Enron was a peculiarly egregious case of bad management, misleading accounts, shoddy auditing and, quite probably, outright fraud. But the bigger lessons that Enron offers for accounting and corporate governance have long been familiar from previous scandals, in America and elsewhere. That makes it all the more urgent to respond now with the right reforms.,,,The place to start is auditing. Accurate company accounts are a keystone for any proper capital market, not least America’s. Andersen, the firm that audited Enron’s books from its inception in 1985, has been suggesting that its failings are representative of the whole profession’s. In fact, Andersen seems to have been unusually culpable over Enron: shredding of incriminating documents just ahead of the investigators is not yet a widespread habit. But it is also true that this is only the latest of a string of corporate scandals.,,At the heart of these audit failures lies a set of business relationships that are bedeviled by perverse incentives and conflicts of interest. In theory, a company’s auditors are appointed independently by its shareholders, to whom they report. In practice, they are chosen by the company’s bosses, to whom they all too often become beholden. Accounting firms frequently sell consulting services to their audit clients; external,,auditors may be hired to senior management positions or as internal auditors; it is far too easy to play on an individual audit partner’s fear of losing a lucrative audit assignment. Against such a background, it is little wonder that the quality of the audit often suffers.,,What should be done? The most radical change would be to take responsibility for audits away from private accounting firms altogether and give it, lock, stock and barrel, to the government. Perhaps such a change may yet become necessary. But it would run risks in terms of the quality of auditors; and it is not always so obvious that a government agency would manage to escape the conflicts and mistakes to which private firms have so often fallen prey. As an intermediate step, however, a simpler suggestion is to,,,take the job of choosing the auditors away from a company’s bosses. Instead, a government agency—meaning, in America, the Securities and Exchange Commission (SEC)—would appoint the auditors, even if on the basis of a list recommended by the company, which would continue to pay the audit fee.,,,Multiple choice,,,1.Enron is an American __________company.,,a. A. energy,,b. B. trading,,c. C. accounting,,d. D. auditing,,,,2. Anderson, _______, has been suggesting that its failings in the Enron case are representative of the whole profession’s.,,a. the auditing firm,,b. a trade company,,c. an account book,,d. a chairman,,3. In theory, a company’s auditors are appointed independently by its shareholders, to whom they report. “Whom” represents _______.,,a. auditors,,,b. accountants,,c. shareholders,,d. chainman,,,,4. Accounting firms frequently_______ their audit clients.,,a. buy management skills from,,b. sell consulting services to,,c. provide audit assignment for,,d. share the risks for,,,5. According to the writer, who should appoint the auditor?,,a. The company,,b. The chairman,,c. The Securities and Exchange Commission,,,,d. The shareholders,,Lesson Eighteen,,Business Law,,商法,,The U.S. Court System The U.S. court system, as part of the federal system of government, is characterized by dual hierarchies: there are both state and federal courts. Each state has its own system of courts, composed of civil and criminal trial courts, sometimes intermediate courts of appeal, and a state supreme court. The federal court system consists of a series of trial courts (district courts) serving relatively small geographic regions, circuit courts of appeal that hear appeals from many district courts in a particular geographic region and the Supreme Court of the,,,United States. The two court systems are to some extent overlapping in that certain kinds of disputes (such as a claim that a state law is in violation of the Constitution) may be initiated in either system. They are also to some extent hierarchical, the federal system stands above the state system. Litigants who lose their cases in the state supreme court may appeal their cases to the Supreme Court of the United States. Thus, the typical court case begins in a trial court-a court of general jurisdiction -in the state or federal system. Most cases go no further than the trial court: for example, the criminal defendant is convicted and sentenced by the court and the case ends, the personal injury suit results in a judgment by a trial court (or an out-of-court settlement by the parties) and the parties leave the court system. Burt sometimes the losing party at the trial court cares enough about the case that the matter does not end there. In these cases, the 'loser' at the trial court may,,,appeal to the next higher court.,美国法院体系是政府联邦体系的组成部分，它以两级结构为特点：包括州法院和联邦法院。
每个州都有自己的法院体系，由民事和形式初审法院组成，有时还包括上诉法院和州最高法院联邦法院体系则包括：一系列面向相对较小的地区的初审法院（称为地方法院），巡回法院--审理来自众多位于特定地区的地方法院的上诉案件，和联邦最高法院由于一些争议事项（比如声称州的某一法律违宪）,,可以诉诸两个法院体系的任何一个，因此这两个体系在某种程度上是重叠的。