單擊此處編輯母版標題樣式,,單擊此處編輯母版文本樣式,,第二級,,第三級,,第四級,,第五級,,,*,商務(wù)英語閱讀,輔導(dǎo),,,本輔導(dǎo)共分三章,,,第一章：商務(wù)英語閱讀學(xué) 習(xí),,方 法 簡 介,,第二章：重點課文的講解,,第三章：期末復(fù)習(xí),,,,第一章：英語快速閱讀學(xué)習(xí)方法簡介,,商務(wù)英語閱讀是一門集英語語言知識與國際商務(wù)專業(yè)知識為一體的綜合性極強的課程，教學(xué)內(nèi)容涵蓋面比較廣，涉及到包括商務(wù)活動的重要領(lǐng)域，如：經(jīng)濟形勢、國際貿(mào)易、金融、投資、企業(yè)管理、市場營銷和世界貿(mào)易組織等。,,商務(wù)英語閱讀對商務(wù)英語專業(yè)的學(xué)生來說，是極為重要的一門課程，因為有很大一批學(xué)生畢業(yè)后將從事涉外經(jīng)濟和國際商務(wù)方面的工作，通過該課程的學(xué)習(xí)，將為他們,,,,,今后的職業(yè)前途打下扎實的語言和專業(yè)方面的基礎(chǔ)。,,但是本課程也是比較難的一門課程。其學(xué)習(xí)難點在于：1. 語言理解和專業(yè)知識的理解；2. 利用所學(xué)的專業(yè)知識和專業(yè)語言，從事國際商務(wù)交際活動。由于英語系學(xué)生受所學(xué)專業(yè)及所修課程知識的限制，他們?nèi)狈H經(jīng)濟和基礎(chǔ)國際貿(mào)易專業(yè)方面的知識，加之實踐經(jīng)驗的缺乏，也使得他們不可能對經(jīng)濟貿(mào)易方面專業(yè)性較強的內(nèi)容有感性方面的認識,，,所以他們在理,,,,解商務(wù)英語閱讀教材所涉及的大量商務(wù)理論和實踐知識時,會遇到很多理解方面的困難。再加上該課程涉及商務(wù)、金融等方面的英語句子表達多為長難句和復(fù)合句，使學(xué)生在語句的結(jié)構(gòu)及意義理解上很大困難。,,,鑒于該課程的特點，本課程的學(xué)習(xí)特點在于專業(yè)知識的學(xué)習(xí)和語言理解雙管齊下，并積極進行國際商務(wù)英語交際的實踐。在學(xué)習(xí)每一單元之前，教師可以向?qū)W生推薦一些與,,,,,,該單元的專業(yè)知識相關(guān)的書籍，讓學(xué)生掌握必備的相關(guān)專業(yè)知識，并充分理解一些相關(guān)的專業(yè)術(shù)語。然后，再指導(dǎo)學(xué)生上網(wǎng)閱讀一些相關(guān)的、但內(nèi)容比較淺的文章，幫助學(xué)生掃除專業(yè)知識和語言理解上的障礙。在學(xué)習(xí)過程中，學(xué)生必須大量閱讀經(jīng)濟貿(mào)易方面的文章，既擴大知識面，又提高語言能力。同時他們必須記憶大量的專業(yè)術(shù)語和固定表達法，積極參與課堂討論活動，就各類經(jīng)濟貿(mào)易問題進行思考，學(xué)會利用所學(xué)語言知識,,,,,,,批判地分析現(xiàn)今的國際經(jīng)濟貿(mào)易形勢。,,,第二章：重點課文的講解,,Lesson One,,Factors of Production,,生產(chǎn)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,,商業(yè)組織的性質(zhì)和結(jié)構(gòu),,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,,管理企業(yè),,,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,,不同的企業(yè)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,,安然公司的教訓(xùn),,第一節(jié)：安然公司及破產(chǎn)案背景 　　安然公司成立于1985年，總部設(shè)在得克薩斯州的休斯敦。該公司曾是世界頭號天然氣交易商和美國最大的電力交易商，擁有遍布全球的發(fā)電廠和輸油管線，年收入曾近千億美元，在《財富》雜志全球五百家大公司中排名第七。但就是這樣一個能源帝國，在去年年末的時候，突然以驚人的速度崩塌了。,,2001年10月，安然公司突然傳出接近6億美元虧損的季度財務(wù)報告。隨后，美國證券交易委員會介入調(diào)查。安然被迫承認做了假賬：1997年以來，虛報盈利大約6億美元；并把即將到期的39億美元的債務(wù)隱瞞了24億美元。　　11月28日，曾高逾90美元的安然公司股票一天之內(nèi)暴跌75%，創(chuàng)下紐約股票交易所和納斯達克市場有史以來單日下跌幅度之最；兩天后，又跌至每股26美分，股價縮水到不足高峰時期的0.3%。這意味著，上年度安然的退休員工所獲得的價值5萬美元的公司股票，現(xiàn)在就值140美元。,,,12月2日，安然向法院申請破產(chǎn)保護。申請文件中，安然開列的資產(chǎn)總額幾近500億美元，創(chuàng)下了美國有史以來最,,,大宗的破產(chǎn)申請紀錄。　　·安然公司與布什政府之間的關(guān)系 　據(jù)美聯(lián)社報道，安然公司與曾擔任得克薩斯州州長的布什總統(tǒng)以及其他一些布什政府官員有著密切聯(lián)系，包括安然公司首席執(zhí)行官肯尼思·萊在內(nèi)的許多公司高級官員都是布什的競選資金捐助者。美國前總統(tǒng)克林頓也被卷入了這場風波。　　負責安然財務(wù)管理的安達信公司稱，其內(nèi)部員工已經(jīng)毀壞了部分有關(guān)安然工作的重要資料。這使安然公司破產(chǎn)案越發(fā)顯得撲朔迷離起來，同時也使得這個世界著名的會計事務(wù)自己面臨被送上法庭的可能。,,,課文：,,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 SystemThe 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.,美國法院體系是政府聯(lián)邦體系的組成部分，它以兩級結(jié)構(gòu)為特點：包括州法院和聯(lián)邦法院。每個州都有自己的法院體系，由民事和形式初審法院組成，有時還包括上訴法院和州最高法院。聯(lián)邦法院體系則包括：一系列面向相對較小的地區(qū)的初審法院（稱為地方法院），巡回法院--審理來自眾多位于特定地區(qū)的地方法院的上訴案件，和聯(lián)邦最高法院。由于一些爭議事項（比如聲稱州的某一法律違憲）,,可以訴諸兩個法院體系的任何一個，因此這兩個體系在某種程度上是重疊的。然