商务英语Chapter1 Setting Up a Business
⑴Sole 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阿胶原粉筹集资金渠道有限 |
3.Easy to keep Operational and Financial Secrecy容易保持经营和金融秘密 | 3.Limited Managerial Experti有限的专 业管理技能 |
良知 4.Less Tax Burdenafood较少的税收负担 | |
独享利润5.Exclusive U of profits | |
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⑵Partnership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 | 无限责任1.Unlimited Liability校园一角的作文 |
2.Greater Possibility for good 更好的管理management | 内部冲突2.Internal Conflicts |
确定的法律3.Definite Legal Framework 框架 | 3.Problem of Continuity连续的问题 |
绘画活动更好的发4.Better Prospects for Growth 展前景 | |
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Corporatio公司制企业⑶
优点 | 缺点 |
1.Limited Liability有限责任 | 双重税收1.Double Taxation |
容易扩张2.Easy to Expand | 较高的运营成本2.High Organizing Costs |
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3.Separated Ownership and 所有权与经营权分离Management | 3.Lack of Secrecy无法保持秘密 |
4.Continuous Life | |
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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 Overview
⑴The functions of marketing
① Marketing rearch ②Acquiring ③Selling ④Transportation ⑤Storage ⑥Finance and Credit ⑦Risk Taking ⑧Standardization and
Grading
⑵4”p”:①Product ②price ③promotion ④place
虞雯
本章重要词组： market gmentation市场细分 legal tender 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
○ the total sales volume begins to fall,and the profits start to shrink . maturity 特点：3④decline 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” 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 break—even analysis 盈亏平衡点分析
Chapter4 Channels of distribution
Wholesaler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
⑴The combination of the promotional tools is called the promotion mix. Tools that are
commonly ud for promotion 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,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促销组合金匮肾气丸的作用 coupon打折券 trade stamp行业优惠券
trade show 行业展览会 personal lling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—market 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 banker's acceptance银行承兑 credit card信用卡 debit card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
Chapter7 Financing
1细雨、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 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 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：long—term financing 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 account,i.e. asts资产,liabilities负债 and owners' equity所有者权益.
Asts are what a business owns.
asts = liabilities + owner's equity (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 sheet 资产负债表 current asts流动资产 fixed asts 固定资产
