商务英语课文部分句子翻译.doc

Unit 2. As well as organizing and supervising the work of their subordinates, they have to work with people in other areas and functions.除了组织和监督他们下属的工作之外，他们还必须与其他领域和职能部门中的人们一起工作。. It is generally the job of a companys top managers to consider the needs of the future, and to take responsibility for innovation, without any organization can only expect a limited life.一般来说，公司的最高层经理的工作是考虑未来的需要和对创新负责，没有这些工作，任何机构存在的时间都不会很长。. Top managers also have to manage a businesss relations with customers, suppliers, distributors, bankers, investors, neighboring communities, public authorities, and so on, as well as deal with any major crises which arise. 高层的经理也必须处理公司与客户、供给商、经销商、银行家、投资者、相邻社区和地方当局的关系，同时还要处理可能出现的任何重大的危机。. Drucker, for example wrote nearly 30 years ago that Altogether this entire book is based on the proposition that the days of the “intuitive” manger are numbered, meaning that they were coming to an end. 例如，德鲁克在差不多30年前写道，“总体来说，这本书是根据凭直觉的经理存在的时间不长了的命题来写的，意思是这种日子即将结束了”。Unit 9. Thus services, activities, people (politicians, athletes, film stars), places (holiday resorts), organizations (hospitals, colleges, political parties) , and ideas , as well as physical objects offered for sale by retailers, can be considered as products.这样，服务、活动、人（政治家、运动员、电影明星）、地方（度假胜地）、组织（医院、学院、政党）和想法，还有由零售商降价销售的实在的物品，都可以认为是产品。. The major producers of soap powders, for example, are famous for their multi-brand strategy, which allows them to compete in various market segments , and to fill shelf space in shops, thereby leaving less room for competitors.例如，肥皂粉的主要生产商以他们的多品牌策略而出名，这一策略允许他们在各种各样的细分市场中进行竞争，把他们的产品填满商店的货架，因而给竞争者留下更少的空间。. Since different products are always at different stages of their life cycles, with growing, stables of declining sales and profitability, and because markets, opportunities and resources are in constant evolution, companies are always looking to the future, and re-evaluating their product mix.由于不同的产品总是处于它们生命周期的不同阶段，销售和收益总是从增长、稳定到下降；也因为市场、机会和资源经常的处在发展变化中，公司总是着眼未来并不断地重新评价它们的产品组合。. Yet most product lines have a tendency to lengthen over time, as companies produce variations on existing items, or add additional items to cover further market segments.然而，由于公司生产现有品种的变体，或者增加附加品种进一步覆盖细分市场，大多数产品系列的寿命有随着时间延长的趋势。. Line-stretching means lengthening a product line by moving either up-market or down-market, i.e. making items of higher or lower quality.产品系列延伸指的是通过向市场高端和低端发展，即生产更高或更低质量的产品来延长一种产品系列。. Yet such moves many cause image problems: moving to the lower end of a market dilutes a companys image for quality, while a company at the bottom of a range may not convince dealers and customers that it can produce quality products for the high end.然而这种变动可能引起形象上的问题：往市场低端发展削弱了公司重视质量的形象，而一个排位在最后的公司不大可能说服经销商和消费者相信它能够生产高端的高质量产品。. Line-filling-adding further items in that part of a product range which a line already covers-might be done in order to compete in competitors niches, or simply to utilize excess production capacity.产品系列填补-在已经覆盖市场的系列产品中增加新的产品项目-可能为了在竞争对手的缝隙市场进行竞争，或者只是为了利用多余的生产能力。Unit 10. The selling concept assumes that resisting consumers have to be persuaded by vigorous hard- selling techniques to buy non-essential goods or services.销售概念假定不主动购买的消费者必须通过硬行推销技术的说服才会购买非基本的货物或者服务。. The marketing concept, on the contrary, assumes that the producers task is to find wants and fill them.另一方面，营销概念假定生产商的任务是找出需求并且满足它们。. Marketers are consequently always looking for market opportunities profitable possibilities of filling unsatisfied needs or creating new ones in areas in which the company is likely to enjoy a differential advantage, due to its distinctive competencies ( the things it does particularly well).因而，营销人员总是在寻找市场机会填补还没得到满足的需要，或者是在因为公司的突出能力（即它特别擅长的事情）而有可能具有领先优势的领域中创建新需要的那些获利可能性。. The company must also take account of the existence of competitors, who always have to be identified, monitored and defeated in the search for loyal customers.公司也必须考虑到在发展忠实的客户过程中存在着一些总是不得不被识别、监控和击败的竞争者。. They collect and analyze information about the size of a potential market, about consumers reactions to particular product or service features, and so on.他们收集并且分析关于潜在市场的规模，关于消费者对某一产品或服务特点的反应等信息。 . Once the basic offer, e.g./ a product concept, has been established, the company has to think about the marketing mix, i.e., all the various elements of a marketing program, their integration , and the amount of effort that a company can expend on them in order to influence the target market.一旦确定了基本的想法，即产品概念以后，公司就必须考虑总营销策略，即，一个营销计划的各构成部分，它们之间的结合，以及一个公司为了影响目标市场所能作出的努力。. Promotion groups together advertising, publicity, sales promotion, and personal selling, while price includes the basic list price, discounts, the length of the payment period, possible credit terms, and so on. 促销集中了广告、宣传、促销,和人员推销；而价格包括基本价目表所列出的价格、折扣、付款时期的跨度,可能的信用条款,等等。. It must be remembered that quite apart from consumer markets (in which people buy products for direct consumption) there exists an enormous producer or industrial of business market, consisting of all the individuals and organizations that acquire goods and services that are used in the production of other goods, or in the supply of services to others.必须记住，除了消费品市场（在其中人们为直接消费而购买产品）之外，还存在一个包括所有购买用于生产其他商品或用于向别人提供服务的货物和服务的个体及有组织的、巨大的生产者市场，称为工业品市场。Unit 13. In accounting, it is always assumed that a business is a going concern i.e. that it will continue indefinitely into the future - which means that the current market value of its fixed assets is irrelevant, as they are not for sale.在会计中，总是假定一家公司是“持续经营”，即是说，它将无限期地继续下去-这意味着，它的固定资产当前的市价是不相关的，因为它们（固定资产）不是要出售的。. In times of inflation, this understates the value of appreciating assets such as land, but overstates profits as it does not record the replacement cost of plant or stock or inventory.在通货膨胀的时候，这种方法低估了诸如土地的增值资产的价值，但是因为它并不记录更新工厂或储备或存货总量的费用，它又夸大了利润。. Countries with persistently high inflation often prefer to use current cost or replacement cost accounting, which values assets (and related expenses like depreciation ) at the piece that would have to be paid to replace them (or to buy a more modern equivalent) today.保持高通货膨胀的国家经常喜欢使用现行成本会计或重置成本会计，这种方法把资产的价值（以及诸如贬值的相关费用）记成在今天替换它们（或者购买较现代的等价物）必须支付的价格。. Part of the profit goes to the government in taxation, part is usually distributed to shareholders (stockholders) as a dividend, and part is retained by the company.一部分利润在征税中交给政府，一部分通常作为股息分派给股东，一部分被公司留存。. A businesss assets include debtors of accounts receivable as it is assumed that these will be paid.一家公司的资产包括债权或应收帐户，因为这些（账目）是应收的。. Companies also have intangible assets, whose value is difficult to quantify or turn into cash, such as goodwill, patents, copyrights and trade marks.公司也有无形资产，其价值很难量化或者转化成为现金，如商誉、专利、版权和商标。. Long-term liabilities are usually loans and bonds; short term liabilities include accrued or accumulated expenses that have not yet been paid such as taxes and interest.长期债务通常是贷款和债券，短期债务包括应计的或累积的费用，如税收和利息。. This includes share capital (money received from the issue of shares), share premium (GB) or paid-in surplus (US)(any money realized by selling shares at above their nominal value), and the companys reserves, including retained profits from previous years.这包括股份资本（从发行股票中收到的现金）、股份溢价（英）或投入盈余（美）（任何通过以高于票面价值出售股票得到的钱），以及公司的储备，包括从前一年留存下来的利润。. Applications of funds include purchases of fixed or financial assets, payment of dividends, repayment of loans, and in a bad year trading losses.资金的使用包括购买固定资产或金融资产、支付分红、偿还贷款以及在经营状况差的年份产生的亏损。Unit 15. If the business does badly and cannot pay its debts, any creditor can have it declared bankrupt.如果公司业务的运作和管理很差并且不能支付其债务，任何债权人能让它宣告破产。. A limited company is a legal entity separate from its owners, and is only liable for the amount of capital that has been invested in it.一个有限公司是与它的所有者分离的一个法律实体，而且只对已投入的资本量负有责任。. If a limited company goes bankrupt, it is wound up and its assets are liquidated (i.e. sold) to pay the debts.如果一个有限公司破产，那么它被关闭，其资产被清算（即出售）用来支付债务。. A successful, growing company can apply to a stock exchange to become a public limited company (GB)or a listed company(US).一个成功的、日益增长的公司可以向证券交易所申请成为一个公共有限公司（英）或者一个上市公司（美）。. Very successful businesses can apply to be quoted or listed (i.e. to have their shares traded ) on major stock exchanges.十分成功的公司可以申请在主要的证券交易所上市（即他们的股票可以交易）。. Publicly quoted companies have to fulfill a large number of requirements, including sending their shareholders an independently-audited report every year, containing the years trading results and a statement of their financial position. 公开上市的公司必须满足许多要求，包括每年向股东派发一份独立审核的报告，其中包括该年度的业务绩效和公司财务状况的说明。 . Companies generally use an investment bank to underwrite the issue, i.e. to guarantee to purchase all the securities at an agreed price on a certain day, if they cannot be sold to the public.公司一般使用一家投资银行来对发行的股票承诺支付，即是说，如果它不能向公众出售的话，它保证在将来的某一天以协定的价格买回所有的股票。. Shareholders can sell their shares on the secondary market at any time, but the market price of a share - the price quoted at any given time on the stock exchange, which reflects (more or less) how well or badly the company is doingmay differ radically from its nominal value.股东在任何时候都可以在二级市场上出售他们持有的股份，但是一种股票的市场价格-即在证券交易所上随时列出的价格，并且（或多或少地）反映出公司表现的好坏-可能与其票面价值有很大不同。Unit 25. Internal (or endogenous) theories consider it to be self-generating, regular, and indefinitely repeating. 内部（或者内生）的理论认为经济周期是本身自生的，有规律的和无限重复的。. As far back as the mid-nineteenth century, it was suggested that the business cycle results from people infecting one another with optimistic or pessimistic expectations.早在19世纪中期就有人提出经济周期是人们用乐观和悲观的期望相互影响的结果。. If interest rates rise too high, a lot of people find themselves paying more than they anticipated on their mortgage or rent, and so have to consume less.如果利率上升太高，许多人发现他们在商业按揭或租金上的支出超过他们的预料，因而不得不减少消费。. A countrys output, investment, unemployment, balance of payments, and so on ,all depend on millions of decisions by consumers and industrialists on whether to spend ,borrow or save.一个国家的产量、投资、失业情况、收支平衡等都取决于消费者和工业家做出的无数是否要花钱、借钱或存钱的决定。. Another theory is that sooner or later during every period of economic growth -when demand is strong, and prices can easily be put up, and profits are increasing - employees will begin to demand higher wages or salaries.另一种理论是在每一个经济增长的时期-当需求强劲、价格能容易提高而且利润不断增加时-雇员迟早将开始要求较高的工资或酬金。. A simper theory is that, where there is no independent central bank, the business cycle is caused by governments beginning their periods of office with a couple of years of austerity programmes followed by tax cuts and monetary expansion in the two years before the next election.一种简单的理论是，在没有独立的中央银行的地方，经济周期的产生是由于政府在开始执政时执行几年的紧缩计划，而在下一次选举之前两年减少税收加大货币投入引起的。Unit 27. The majority of economists believe in the comparative cost principle, which proposes that all nations will raise their living standards and real income if they specialize in the production of those goods and services in which they have the highest relative productivity. 大多数经济学家相信比较成本原则，这一原则认为，如果所有国家专门生产他们具有最高相对产能的那些产品和服务的话，他们将会提高他们的生活水平和实际收入。. But it does not explain the fact that over 75%of the exports of the advanced industrial countries go to other similar advanced nations, with similar resources, wage rates, and levels of technology, education, and capital.但是，它（这个理论）无法解释发达工业化国家的出口中超过75%流入到其他具有类似的资源、工资比率和技术、教育和资本水平的发达国家这一事