商务英语阅读高分技巧.ppt

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LessonOneFactorsofProduction生产要素Thebasicresourcesabusinessusestoproducegoodsandservicesarecalledfactorsofproduction Theyincludenaturalresources labor capital andentrepreneurs Land water mineraldeposits andtreesaregoodexamplesofnaturalresources Forexample ExxonCorporation theworld slargestoilcompany makesuseofawidevarietyofnaturalresources Itmustobviouslyhavevastquantitiesofcrudeoiltoprocesseachyear ButExxonalsoneedsthelandwheretheoilislocated aswellaslandforitsrefineriesandpipelines Thepeoplewhoworkforacompanyrepresentthesecondfactorofproduction labor Sometimescalledhumanresources laboristhementalandphysicalcapabilitiesofpeople Exxonemploysover150 000peopleworldwide Carryingoutthebusinessofsuchahugecompanyrequireslaborforcewithawidevarietyofskillsrangingfrommanagerstogeologiststotruckdrivers Obtainingandusingmaterialresourcesandlaborrequirescapital thefundsneededtooperateanenterprise Capitalisneededtostartanybusiness Capitalisalsoneededtokeepthebusinessoperatingandgrowing Exxon sannualdrillingcostsalonerunintothebillionsofdollars Finally manyeconomicsystemsneedentrepreneurstofunction Entrepreneursarethosepeoplewhoaccepttheopportunitiesandrisksinvolvedincreatingandoperatingbusinesses Theyarethepeoplewhostartnewbusinessesandwhomakethedecisionsthatallowsmallbusinessestogrowintolargerones ExxonCorporationstartedasanentrepreneurialventure Althoughitdidnotacquireitscurrentnameuntil1973 itsrootscanbetracedto1862when JohnD RockefellerandMuriceB Clarkdecidedtoestablishapetroleum refiningfirm Multiplechoice1 Factorsofproductionreferto a Naturalresourcesandcapitalb Laborandentrepreneursc Bothaandb2 ThelaborforceneededinExxoncorporationare a Peoplewhohaveavarietyofskills b Onlygeologistsandtruckdriversc Managerstoruncompany3 Exxon sannualdrillingcostsalonerunintothebillionsofdollars Runinto heremeans a divideb reachc meet4 Thefundsneededtooperateanenterprisearereferredtoas a Capitalb resourcesc labor5 Theyarethepeople startnewbusinessandmakethedecisions a whichb whomc who LessonTwoTheNatureandStructureofBusinessOrganization商业组织的性质和结构Exactlywhatdowemeanbythetermorganizationalstructure Inmanyways abusinessislikeanautomobile Allautomobileshaveanengine fourwheels fendersandotherstructuralcomponents aninteriorcompartmentforpassengers andvariousoperatingsystemsincludingthoseforfuel braking andclimatecontrol Eachofthesecomponentshasadistinctpurposebutmustalsoworkinharmonywiththeothers Automobilesmadebycompetingfirmsallhavethesamebasiccomponents althoughthewaytheylookandfittogethermayvary Similarly allbusinesseshavecommonstructuraloperatingcomponents eachofwhichhasaspecificpurpose Eachcomponentmustfulfillitsownpurposewhilesimultaneouslyfittinginwiththeothers Andjustlikeautomobilesmadebydifferentcompanies thewaythesecomponentslookandfittogethervariesfromcompanytocompany Thus wewilldefineorganizationalstructureasthespecificationofthejobstobedonewithinabusinessandhowthosejobsrelatetooneanother Everyinstitution beitafor profitcompanyoragovernmentagency mustdevelopthemostappropriatestructureforitsownuniquesituation WhatworksforTexasInstrumentswillnotworkfortheU S Departmentof Justice Likewise thestructureoftheAmericanRedCrosswillnotworkforUnionCarbideortheUniversityofMinnesota Whataccountsforthedifference Aninstitution spurpose mission andstrategyaffectitsstructure Sodosize technology andchangesinenvironmentalcircumstances Alargemanufacturingorganizationoperatinginadynamicenvironment suchasBoeingorHewlettPackard requiresafardifferentstructurefromasmallservicefirm likeavideorentalstoreorbarbershop locatedinyourneighborhood Andwhat smore organizationsfrequentlyhavetomakechangesintheirstructure IBM forexample hastypicallyundergoneatleastaminorstructuraloverhaulabouteveryfiveyears Mostbusinessesprepareorganizationalchartsthatdepictthecompany sstructureandshowemployeeswheretheyfitintothefirm soperation Theorganizationalchartshowsthechainofcommand orthereportingrelationshipwithinthecompany Thus eachoftheplantmanagersreportsdirectlytothevicepresidentforproductionwho inturn reportstothepresident Whenthechainofcommandisnotclear manydifferentkindsofproblemscanresult Multiplechoice1 Thetermorganizationalstructuremeans a anautomobiledrivenbysomeoneb competitionbetweendifferentcompaniesc thespecificationofwhatjobsneedtobedoneandhowtheyarerelatedtooneanother 2 Everyinstitutionshoulddevelopthemostappropriatestructureforits situation a uniqueb commonc Harmonious3 Thestructureofalargemanufacturingcompanyandthatofasmallservicefirmshouldbe a thesame b differentc similar4 mustfulfillitsownpurposewhilesimultaneouslyfittinginwiththeothers a Allorganizationsb Eachcomponentc Everyemployee5 Organizationalchartsshowemployeeswherethey a starttheirworkb reporttothebossc fitintothecompany soperation LessonThreeManagingtheBusinessEnterprise管理企业Managementistheprocessofplanning organizing leading andcontrollingavarietyofresourcesinordertoachievethefirm sgoals Planningisdeterminingwhatthecompanyneedstodoandhowbesttogetitdone Decision makingisanintegralpartofplanning Organizingisthedevelopmentofastructureoftasksandpatternsofauthoritysoastoaccomplishthefirm sgoals Leadingactivitiesinvolveinteractionsbetweenmanagersandtheirsubordinates Controllingistheprocessofmonitoringthefirm sperformanceinorder tomakesureitstaysontracktowarditsgoals Managerscanbedifferentiatedintwoways Bylevel therearetop middle andfirst linemanagers Byarea therearemarketing financial operation humanresource information andotherkindsofmanagers Topmanagerssetpolicies formulatestrategies andoverseeallofafirm smajordecisions Middlemanagerscarryoutstrategies policies anddecisions First linemanagerscarryoutstrategies policies anddecisionsastheyworkwithandsuperviseemployees Managersatalllevelsmaybefoundinallareasofacompany Thesebasicmanagementskillsarenecessaryforsuccess Technicalskillsareassociatedwithperformingspecialized taskswithintheorganization Humanrelationsskillsrelatetounderstandingandgettingalongwithotherpeople Conceptualskillsaretheabilitiestothinkintheabstract todiagnoseandanalyzedifferentsituations andtoseebeyondthepresent Individualsmayacquiremanagerialskillsinmanyways However mostgothroughacyclicalprocessofeducation experience moreeducation andthenmoreexperience Whenbusinessneedtohirenewmanagers theyfindthematcollegesanduniversities inthelowerranksofthefirm and orinothercompanies Recentgraduatesofferafreshperspectivebutrequireexperiencetobecomegood managers In housepersonnelmaybehighlymotivatedandfitinwellbutmanytendtorepriseoldideas Managershiredawayfromotherfirmsmaybringnewideasbutmayalienateexistingemployees Corporatecultureisthesharedexperiences stories beliefs andnormsthatcharacterizeacompany Astrong well definedculturecanhelpabusinessreachitsgoalsandinfluencemanagementstyles Managementstylerangefromautocratictodemocratictofree rein Butinkeepingwiththecontingencyapproach mostmanagersadapttheirstyletofitthespecificsituation Multiplechoice 1 Inmanagement isanintegralpartofplanning a leadingb organizingc decision making2 Threekindsof maybefoundinacompanybylevel a Employeesb subordinatesc managers3 Thebasicmanagementskillsare a technicalskills humanrelationsskillsandconceptualskillsb performingskills marketingskillsandplanningskills c organizingskills controllingskillsandleadingskills4 Theprocessofeducation experience moreeducation andthen iscalledacyclicalprocess a lesseducationb moreexperiencec educationandexperience5 Managershiredawayfromotherfirmsmaybringnewideasbutmay existingemployees a isolatethemselvesfromb integratethemselveswithc turnto LessonFourDifferentCorporateCultures不同的企业文化Organizationalcultureisshapednotonlybytechnologiesandmarkets butbytheculturalpreferencesofleadersandemployees SomeinternationalcompanieshaveEuropean Asian AmericanorMiddleEasternsubsidiaries whichwouldbeunrecognizedasthesamecompanysavefortheirlogoandreportingprocedures Oftenthesearefundamentallydifferentinthelogicoftheirstructureandthemeaningstheybringtosharedactivity Threeaspectsoforganizationalstructureareespeciallyimportantindeterminingcorporateculture 1 Thegeneralrelationalbetweenemployeesandtheirorganization 2 Theverticalorhierarchicalsystemofauthoritydefiningsuperiorsandsubordinates 3 Thegeneralviewsofemployeesabouttheorganization sdestiny purposeandgoalsandtheirplacesinthis Thusfarwehavedistinguishedculturesalongsingledimensions universalism particularism forexample andindividualism communitarianism Inlookingatorganizationsweneedtothinkintwodimensions generatingfourquadrants Thedimensionsweusetodistinguishdifferentcorporateculturesareequality hierarchyandorientationtotheperson orientationtothetask Thisenablesustodefinefourtypesofcorporateculture whichveryconsiderablyinhowtheythinkandlearn howtheychangeandhowtheymotivate rewardandresolveconflicts Thisisavaluablewaytoanalyzeorganizations butitdoeshavetheriskofcaricaturization Wetendtobelieveorwishthatallforeignerswillfitthestereotypeswehaveofthem Henceinourveryrecognitionof type thereisatemptationtooversimplifywhatisreallyquitecomplex Thefourmetaphorsillustratetherelationshipofemployeestotheirnotionoftheorganization Eachofthesetypesofcorporatecultureare idealtypes In practicethetypesaremixedoroverlaidwithoneculturedominating Thisseparation though isusefulforexploringthebasisofeachtypeintermsofhowemployeeslearn change resolveconflicts reward motivateandsoon Why forexample donormsandprocedureswhichseemtoworksowellinoneculturelosetheireffectivenessinanother MultiplechoiceTheculturalpreferencesofleadersandemployeeshelpdecidethedifferent a Corporatecultures b subsidiariesc technologiesandleaderships 2 Differentcorporateculturesarefoundindifferent paniesb businessesc types3 Wecandistinguishdifferentcorporateculturesby a equality hierarchyb orientationtothepeopleortothetaskc types 4 Weneedtothinkintwodimensions fourquadrants a generatedb generatesc generating5 Thefourtypesofcorporatecultureillustratetherelationshipof a employeesandhowtheylookattheirorganizationsb culturesandfamilyc incubator LessonFifteenTheLessonsfromEnron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 TheLessonsfromEnronTHEmessjustkeepsspreading TwomonthsafterEnronfiledforChapter11 thereverberationsfromtheTexas basedenergy tradingfirm sbankruptcymighthavebeenexpectedtofade instead theyaregrowing OnCapitolHill politiciansareengagedinaninvestigativeorgynotseensinceWhitewater withtheblamepinnedvariouslyonthecompany smanagers itsdirectors itsauditorsanditsbankers aswellasontheBushadministration indeedonanybodyexceptthehundredsofcongressmenwhoqueueduptotakecampaigncashfromEnron Theonlymissingingredientinthescandal sofar issex Theeffectsarealso touchingWallStreet Allthismightcreatetheimpressionthatcorporatefinancialreports thequalityofcompanyprofitsandthestandardofauditinginAmericahavesuddenlyandsimultaneouslydeteriorated Yetthatwouldbewideofthemark thedeteriorationhasactuallybeenapparentformanyyears AgrowingbodyofevidencedoesindeedsuggestthatEnronwasapeculiarlyegregiouscaseofbadmanagement misleadingaccounts shoddyauditingand quiteprobably outrightfraud ButthebiggerlessonsthatEnronoffersforaccountingandcorporategovernancehavelongbeenfamiliarfrompreviousscandals inAmericaandelsewhere Thatmakesitallthemoreurgenttorespondnowwiththerightreforms Theplacetostartisauditing Accuratecompanyaccountsareakeystoneforanypropercapitalmarket notleastAmerica s Andersen thefirmthatauditedEnron sbooksfromitsinceptionin1985 hasbeensuggestingthatitsfailingsarerepresentativeofthewholeprofession s Infact AndersenseemstohavebeenunusuallyculpableoverEnron shreddingofincriminatingdocumentsjustaheadoftheinvestigatorsisnotyetawidespreadhabit Butitisalsotruethatthisisonlythelatestofastringofcorporatescandals Attheheartoftheseauditfailuresliesasetofbusinessrelationshipsthatarebedeviledbyperverseincentivesandconflictsofinterest Intheory acompany sauditorsareappointedindependentlybyitsshareholders towhomtheyreport Inpractice theyarechosenbythecompany sbosses towhomtheyalltoooftenbecomebeholden Accountingfirmsfrequentlysellconsultingservicestotheirauditclients external auditorsmaybehiredtoseniormanagementpositionsorasinternalauditors itisfartooeasytoplayonanindividualauditpartner sfearoflosingalucrativeauditassignment Againstsuchabackground itislittlewonderthatthequalityoftheauditoftensuffers Whatshouldbedone Themostradicalchangewouldbetotakeresponsibilityforauditsawayfromprivateaccountingfirmsaltogetherandgiveit lock stockandbarrel tothegovernment Perhapssuchachangemayyetbecomenecessary Butitwouldrunrisksintermsofthequalityofauditors anditisnotalwayssoobviousthatagovernmentagencywouldmanagetoescapetheconflictsandmistakestowhichprivatefirmshavesooftenfallenprey Asanintermediatestep however asimplersuggestionisto takethejobofchoosingtheauditorsawayfromacompany sbosses Instead agovernmentagency meaning inAmerica theSecuritiesandExchangeCommission SEC wouldappointtheauditors evenifonthebasisofalistrecommendedbythecompany whichwouldcontinuetopaytheauditfee Multiplechoice1 EnronisanAmerican company a A energyb B tradingc C accountingd D auditing 2 Anderson hasbeensuggestingthatitsfailingsintheEnroncasearerepresentativeofthewholeprofession s a theauditingfirmb atradecompanyc anaccountbookd achairman3 Intheory acompany sauditorsareappointedindependentlybyitsshareholders towhomtheyreport Whom represents a auditors b accountantsc shareholdersd chainman4 Accountingfirmsfrequently theirauditclients a buymanagementskillsfromb sellconsultingservicestoc provideauditassignmentford sharetherisksfor5 Accordingtothewriter whoshouldappointtheauditor a Thecompanyb Thechairmanc TheSecuritiesandExchangeCommission d TheshareholdersLessonEighteenBusinessLaw商法TheU S CourtSystemTheU S courtsystem aspartofthefederalsystemofgovernment ischaracterizedbydualhierarchies therearebothstateandfederalcourts Eachstatehasitsownsystemofcourts composedofcivilandcriminaltrialcourts sometimesintermediatecourtsofappeal andastatesupremecourt Thefederalcourtsystemconsistsofaseriesoftrialcourts districtcourts servingrelativelysmallgeographicregions circui