1.Simple to Establish
容易建立 1.Unlimited Liability 无限责任
2.Free in Decision-Making
视力保护容易决策 2.Limited Access to Capital西红柿烧茄子
筹集资金渠道有限筹集资金渠道有限 3.Easy to keep Operational and
Financial Secrecy 容易保持经营和金融秘密 3.Limited Managerial Experti
北京冬奥会观后感有限的专业管理技能
4.Less Tax Burden 较少的税收负担较少的税收负担
5.Exclusive U of profits
独享利润独享利润独享利润
⑵Partnership 合伙式企业合伙式企业
优点优点
缺点缺点
1. Improved A ccess to capital and Credit 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
连续的问题连续的问题 4.Better Prospects for Growth
更好的发展前景
⑶Corporatio 公司制企业公司制企业
优点优点
缺点缺点
公司策划书
1.Limited Liability 有限责任有限责任 1.Double Taxation 双重税收双重税收
2.Easy to Expand
容易扩张容易扩张 2.High Organizing Costs 较高的运营成本较高的运营成本 3.Separated Ownership and
Management 所有权与经营权分离所有权与经营权分离 3.Lack of Secrecy 无法保持秘密无法保持秘密 4.Continuous Life
本章重要词组：
Sole proprietorship 个体户个体户
sales revenue 销售收入销售收入 double taxation 双重征税双重征税 Limited liability company
有限责任公司有限责任公司 dividend 股息，分红股息，分红 Chapter2 Marketing: an Overview
⑴The functions of marketing
绿色闪光
① Marketing rearch ②Acquiring ③Selling ④Transportation ⑤
Storage ⑥Finance Finance and and and Credit Credit ⑦Risk Risk Taking Taking ⑧Standardization and Grading
⑵4”p ”: ①Product ②price ③promotion ④place 本章重要词组： market gmentation 市场细分市场细分 legal tender 法定货币法定货币
Chapter3 Products and Pricing 完形填空
⑴Product life cycle :
①introduction 特点：profits tend to be small and even loss may occur ②growth 特点：sales increa quickly and profits begin to pour in
○3maturity 特点：the total sales volume begins to fall,and the prof its start to shrink .
④decline 特点：the demand for the product continues to fall and so does the sales volume.
⑵skimming 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 cream”” of the market.
本章重要词组：Product life cycle 产品生命周期（中英互译）产品生命周期（中英互译） profit-oriented objectives 利润导向型目标导向型目标 sales-oriented objective 销售额导向型目标销售额导向型目标 skimming strategy 撇脂战略撇脂战略
Return on capital 投资回报率 break break——even analysis 盈亏平衡点分析盈亏平衡点分析
Chapter4 Channels of distribution
Wholesaler 批发商：wholesaler are are middlemen middlemen who who buy buy buy in in large large quantities quantities from from the the
producers and redistribute the goods to the middlemen at the next level retailers.
Water 海上运输最便宜海上运输最便宜
air 空运最贵空运最贵 本章重要词组：Channels of distribution 分销渠道分销渠道
Chapter5 Promotion 完形填空
⑴The combination of the promotional tools is called the promotion mix . Tools that are commonly commonly ud ud ud for for for promotion promotion promotion are are advertising 广告, sales promotion 促销,personal lling 当面行销, public relations 公共关系, publicity 媒体推介, etc. At the core of the mix, of cour, is a good product. Without such a product, the tools will be uesless or produce undesirable results.
(2) Advertising media are newspaper,telev ision,radio,direct mail,the internet,outdoor billboards,yellow pages 沙塘鳢
继续教育培训心得
Television 电视广告最贵电视广告最贵
本章的重要词组：promotion promotion mix mix 促销组合促销组合 coupon 打折券打折券 trade trade stamp stamp 行业优惠券行业优惠券
trade show 行业展览会行业展览会
personal lling 当面行销当面行销
Chapter6 Money and Banking
影响货币供应的三个工具：rerve requirements,changes in the discount rates,and open open——market operations. 本章重要词组：paper note 纸币纸币
legal tender 法定货币法定货币 time deposit 定期存款定期存款 demand deposit 活期存款活期存款 banker banker’’s acceptance 银行承兑银行承兑 credit card 信用卡信用卡 debit card 借记卡借记卡 pension fund 养老基金 rerve requirements 储备金要求 discount rate 贴现率 open-market operation
公开市场运作公开市场运作 Chapter7 Financing
1、Trade credit 分为三类：open account 开立账户开立账户
胖子男装promissory note 本票本票 draft 汇票汇票 2、promissory note (定义) which is an unconditional written promi by the buyer to make repayment to the ller on a particular date. 本章重要词组：trade credit 行业信用行业信用 account receivable 应收账款应收账款 account payable 应付账款账款 open open account account 开立账户开立账户 promissory promissory note note 本票本票
draft 汇票汇票 compensating balance 补偿余额补偿余额
retained earnings 留用利润留用利润 depreciation 折旧折旧 equity financing 股权融资融资 debt financing 债务融资债务融资 preferred stock 优先股优先股 融资方式分两种：long long——term financing short short——term financing Chapter8 Accounting
⑴Balance 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 asts
资产,liabilities 负债负债 and owner s’ equity 所有者权益. Asts are what a business owns.
asts = liabilities + owner ’s equity (
资产资产=负债+所有者权益) ⑵ Gross profit margin = Gross profit / Net sales Net profit margin = Net income / Net sales 本章重要词组：balance balance sheet sheet 资产负债表资产负债表 current current asts asts 流动资产流动资产 fixed fixed asts asts 固定资产固定资产
current liabilities 流动负债流动负债
long-term liabilities 长期负债长期负债 current ratio 流动比率 quick ratio 速动比率速动比率 income statement 损益表损益表 gross profit margin 毛利润率 net profit margin 净利润率净利润率 return on owners ’ investment 投资回报率
Chapter9 The Securities Market
本章重要词组：curities market 证券市场证券市场 stock speculator 股票投机者股票投机者
Chapter12 International Business
⑴Foreign exchange 定义：Doing Doing international business often international business often involves u of currencies different from your own. 本章重要词组：absolute absolute advantage advantage 绝对优势绝对优势 comparative comparative advantage advantage 相对优势相对优势
licensing arrangement 特许协议特许协议 multinatioal multinatioal corporation corporation 跨国公司跨国公司 foreign foreign exchange exchange 外汇外汇
import surtax 进口附加税进口附加税
tariffs 关税关税 quota 配额配额 import licen 进口许可证进口许可证 Chapter13 Managing Business Enterpris
1、Planning :Planning involves tting goals and working out strategies to achieve the goals
。 2、Organizing ：老版工商导论P139组织第一段组织第一段
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。两个图记住。
5、Sources of Managers : ①the the company company company itlf itlf ②educational institutions ③Other Organizations
6、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 计划计划 organizing 组织组织 controlling 调控调控 human human skills skills 人际技能人际技能
conceptual conceptual skills skills 概念技能概念技能 technical technical skills skills 操作技能操作技能 job job specialization specialization 工作专门化工作专门化 departmentalization 部门化部门化
unity of command 统一指挥统一指挥 matrix organization 矩阵型组织矩阵型组织 Divisional organization 事业部制事业部制
⑴（定义）: Bad on the findings of the job analysis, a job descreption lists the objecetves, responsibilities, main tasks of the job, the conditions under which the job is to be done, and its relationship to other jobs. 本章重要词组：job description 工作描述工作描述 job specification 工作要求工作要求 performance appraisal 业绩考评业绩考评 fringe benefits 福利待遇福利待遇 ba salary 底薪（底薪不属于福利待遇）底薪（底薪不属于福利待遇）
⑴马斯洛需要层次): physiological needs 生理→curity needs 安全→social needs 社交→esteem needs 尊重→lf actualization needs 自我实现 ⑵（赫兹伯格双因素理论）：hegienic factors(保健因素)+motivating factors （激励因素）（激励因素） ⑶Mcgregor Mcgregor’’s theory X and theory Y 本章重要词组：Hawthorne Hawthorne effect effect 霍桑效应霍桑效应 management management by by by objectives objectives
目标管理目标管理 trait theory 素质理论素质理论
促销，货币供应，怎样激励员工，激励措施可能出案例分析
计算题。。。。。
老版课本P79流（速）动比率P81净（毛）利润率
