《商务英语阅读II》课程教学大纲

《商务英语阅读II》课程教学大纲

一、课程基本信息

课程代码：

课程名称：商务英语阅读n

英文名称:ReadingofBusinessEnglishII

课程类别：专业课

学时：32

学分：2

适用对象:商务英语专业本科生

考核方式：考试

先修课程：商务英语中级阅读

二、课程简介

商务英语阅读TT是我校商务英语方向本科生和留学生的一门基础课程，国际商

务英语有其自身特点和基本要求。本课程主要力求使学生进一步打好语言基础，了解

更多商务背景，学会在常见商务场景如Meeting、BusinessNegotiation、Report

Presentation的口语表达，通过学习将能够在不同的商务场合中可以就常见的商业话

题和生活话题进行地道、流畅地交流。了解商务写作规则，能写出简洁、规范的商务

文体，如:商务沟通提高语言理解和运用商务英语语言的能力。要求学生了解和掌握商

务英语方面的相关知识掌握文章中出现的词语和专业术语能顺利阅读并正确理

解国际商务活动题材、语言难度中等及以上的文章。

ReadingofBusinessEnglishIIisafundamentalcourseofourBusiness

Englishprofessionforundergraduatesandforeignstudents.Tnordertomeet

theneedsofinternationalbusinessenvironment,thecourseintendstolay

afoundationoflanguageusingandbroadenstudentsrknowledgesabout

businessbackground,suchasoralexpressionsincommonbusinessoccasions

likeMeeting,BusinessNegotiation,ReportandPresentation.Towriteconcise

andstandardbusinessarticles,knowingprinciplesinbusinesswritingisalso

necessary.Throughlearning,studentsareabletoreadandunderstandthe

businessarticlesofmediumdifficultyaswellasaccuratelyusetheterms,

andstartacommunicationonbusinessandlifetopicslikenativespeakers

indifferentbusinessoccasions.

三、课程性质与教学目的

课程性质：

本课程教学内容主要包括：经济、经济全球化及其引发的经营和管理理念的变化、

战略管理、国际贸易、电子商务、金融、世界贸易组织、合资企业、法律法规、市场

营销、人力公关、商务文化等。通过学习有关商务活动的语言材料，学生可以熟悉和

掌握当代商务理念和国际商务惯例，了解英语国家的社会和商业文化。

课程目的：

1.通过学习有关商务活动的语言材料，培养学生掌握阅读和理解商务英语文章

的基本获取商务信息的基本能力，为进一步学习后续的商务英语课程，毕业后成为适

应社会需要的应用型涉外商务工作者打下坚实的基础。

2.通过学习有关商务活动的实用语言材料，学生可以熟悉主要的英语文章类型

提高阅读商务文章的能力。

3.课程思政元素：在授课过程中，引导学生了解中国国内的经济发展现况，了

解国内经济政策，引导学生正确认识中国在国际贸易中起到的积极作用。坚持对外开

放的基本国策，把‘引进来'和‘走出去‘更好地结合起来。同时，引导学生全面

客观认识当代中国、看待外部世界，善于在批判鉴别中明辨是非。在了解英

语国家的社会和商业文化的同时，学习和掌握中国传统文化中的思想精华，

坚持和发展中国特色社会主义、建设社会主义现代化强国。

四、教学内容及要求

Orientation：thebusiness,tax,andfinancialenvironments

（一）目的与要求

1.Learningthefourbasicformsofbusinessorganizations

2.Discussingthedifferentcharacteristicsofeachbusinessandtheir

advantages/disadvantages

3.思政元素：本部分介绍了四种基本的商业组织形式，并讨论了各种形式的

优缺点，讲解时可以将其主要内容与我国国情相结合，分析国内各商业组

织形式占比的合理性，培养学生对建设高质量中国经济的敏锐度。

（Whenintroducingfourbasicformsofbusinessorganizationand

discussingtheadvantagesanddisadvantagesofeachform,lecturer

shouldconnectthemwithChina'snationalconditionsduringtheclass

andanalyzetherationalityoftheproportionofdomesticbusiness

organizationformstocultivatestudents,acuitytotheconstruction

ofhigh-qualityChineseeconomy.）

（二）教学内容

1.主要内容

(1)Fourbasicformsofbusinessorganizations:

Soleproprietorships(oneowner)

Partnerships(generalandlimited)

Corporations

Limitedliabilitycompanies(LLCs)

(2)Thedifferentcharacteristicsofeachbusinessandtheir

advantages/disadvantages:

Advantages:

Ownedbyoneperson(100%profit,easytooperate,makeall

decisions,morefastreactionstooutsidechanges,flexible)

Ownerhasunlimitedliabilityforalldebtsincurred(whatdoesthat

mean?)

Taxefficient:addprofits/deductlossesfrombusiness

Veryeasytocreate(usually)

Disadvantages:

Unlimitedliability(allresponsibilities)

Difficulttoraisecapital

Certaintaxdisadvantages(Fringebenefits:medicalcoverage,

groupinsurance)

Difficulttotransfertheownership

Hardtoscale

Lackresources

2+owners.

Al1ownershaveuniimited1iabi1ity(unlesstheyare1imited

partners)

Ifsomeoneisalimitedpartnerwhatdoesthatmean?

Ttmeansifthebusinessfails,theyonlylosewhattheyinvested.

Theyareinvestorsonly(shareholder)anddonothelpoperatethe

business.

Nodoubletaxations

Raiseagreateramountofcapitalthansoletrader

(3)Limitedliabilityandunlimitedliability

2.基本概念和知识点

Soleproprietorships(oneowner)

Partnerships(generalandlimited)

Corporations

Limitedliabilitycompanies（LLCs）

Limitedliabilityandunlimitedliability

doubletaxations

3.问题与应用（能力要求）

（1）WhatarethedefinitionsofFourbasicformsofbusiness

organizations?

（2）Whatarethedifferencesoflimitedliabilityandunlimited

liability?

（三）思考与实践

1.Discussthedifferentcharacteristicsofeachbusinessandtheir

advantages/disadvantages.

（四）教学方法与手段

介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、分组讨论、

课堂讨论等。

TopicOne:Marketing1Blueoceanstrategy

（一）目的与要求

1.Readingbusinessarticleaboutmarketingstrategy

2.Knowingsomebusinessknowledgeaboutmarketing

3.UnderstandingthedifferencesbetweenRedOceanandBlueOcean

strategy

4.思政元素：本部分介绍营销策略，相关的商业知识以及红海战略和蓝海战

略区别，讲解时可以将其主要内容与我国的市场营销策略进行比较，进而

引导学生了解我国的市场营销策略的特征；引导学生加强对知识营销、网

络营销和绿色营销的重视。

Thispartintroducesmarketingstrategy,businessknowledgeabout

marketingandthedifferencesbet.veenRedOceanandBlueOcean

strategy.Duringthislesson,theinformationabovecanbecompared

withChinesemarketingstrategy,soastoguidestudentsto

understandthecharacteristicofChinesemarketingstrategy.

Lecturershouldguidestudentstopayattentiononknowledge

marketing,networkmarketingandgreenmarketing.

（二）教学内容

（1）主要内容

BlueandRedoceans

ASnapshotofBlueOceanCreation

TheParadoxofStrategy

TowardBlueOceanStrategy

TheDefiningCharacteristics

BarrierstoImitation

TheSimultaneousPursuitofDifferentiationandLowCost

AConsistentPattern

(2)基本概念和知识点

RedOceanVersusBlueOceanStrategy

Theimperativesforredoceanandblueoceanstrategyarestarkly

different.

RedoceanstrategyBlueoceanstrategy

CompeteinexistingmarketCreateuncontestedmarket

space.space.

Makethecompetiticn

Beatthecompetition.

irrelevant.

Exploitexistingdemand.

Createandcapturenew

Makethevalue/cost

demand.

trad-off.Breakthevalue/cost

Alignthewholesystemofatrade-of.

companyysactivitieswithAlignthewholesystemofa

company'sactivitiesin

itsstrategicchoiceof

pursuitofdifferentiaticn

differentiationorlow

andlowcost.

cost.

4.问题与应用(能力要求)

(1)Whatmotivatedyoutowriteanexpandededitionofblueocean

strategy?

(2)Whatisnewabouttheneweditionofblueoceanstrategy?

(3)Howdoesblueoceanstrategyfundamentallydifferfromredocean

strategy?

(三)思考与实践

1.Whatmakesblueoceanstrategyimperativeintoday*sbusinessclimate?

2.Areyousayingredoceanstrategyisnolongeruseful?

（四）教学方法与手段

介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、

分组讨论、课堂讨论等。

TopicOne:Marketing2TheRealTruthaboutBeauty:AGlobalReport

（一）目的与要求

1.Readingbusinessarticleaboutmarketingstrategy

2.Knowingsomebusinessknowledgeaboutmarketing

3.思政元素：本部分涉及营销策略的阅读以及市场营销知识的涉略，讲解时引

导学生了解我国的实体经济的建设，让学生明白实体经济是我国经济发展、

在国际经济竞争中嬴得主动的根基。

Thispartinvolvestheinformationaboutmarketingstrategiesand

businessknowledgeaboutmarketing.Duringthislesson,byintroducing

theconstructionsofChina"ssubstantialeconomy,lecturescanguide

studentstounderstandthatthesubstantialeconomyisthefoundation

ofChina'seconomicdevelopmentanditplaysanessentialrolein

winninginitiativeintheinternationaleconomiccompetition.

（二）教学内容

1.主要内容

Aboutthestudy

ForewordbySylviaLagnado-GlobalBrandDirector,Dove

ForewordbyDR.NancyEtcoff-Harvarduniversity

ForwardbyDR.SusieOrbach-TheLondonschoolofeconomics

Studymethodology

Women,srelationshiptotheirownbeauty

PerceptionsofhowbeautyisPortrayedinpopularculture

Whatmakewomenfeelbeautiful?

Beauty,physicalattractivenessandtheroleofgroomingandcosmetic

surgery.

Tellingtherealtruthaboutbeauty.

Whatwomenwant:themediaandtruthtalkingaboutbeauty

Conclusionandimplications.

2.基本概念和知识点

Whatismarketing

Marketersjobisdealingwithcustomers.

Marketingisthedeliveryofcustomersatisfactionataprofit.

Twogoalsofmarketing:attractingnewcustomer;keepingcurrent

customer.

Marketingisthemostimportantjobinanorganization,

Marketingdefined

Marketingisnotonlysellingandadvertising.

Theoldsenseofmarketingisutellingandselling"；atthepresent,

theonlywaytodothemarketingissatisfyingcustomerneeds.

Adetaileddefinition:Asocialandmanagerialprocesswhereby

individualsandgroupobtainwhattheyneedandwantthroughcreating

andexchangingproductsandvaluewithothers.

Severalimportantconceptsinthedefinition

(1)Needs,wants,anddemands.

Needs:thebasichumanrequirement.

Want:theformtakenbyahumanneedasshapedbycultureand

individualpersonality.

Demands:humanwantsthatarebackedbybuyingpower

(2)Productsandservices

Products:Anythingthatcanbeofferedtomarketforattention,

acquisition,use,orconsumptionthatmightsatisfyawantorneed.

Productsincludephysicalobjects,services,persons,places,

organizations,andideas.

Productscanbereferredassatisfier,resource,ormarketingoffer.

(3)Value,satisfaction,quality

Customervalue:Thedifferencebetweenthevaluesthecustomergains

fromowningandusingaproductandthecostsofobtainingthe

product.

Customersatisfaction:Theextenttowhichaproduct*sperceived

performancenatchesabuyer'sexpectation.

Quality:Thetotalityoffeaturesandcharacteristicofaproduct

orservicethatbearonitsabilitytosatisfycustomerneeds.

(4)Exchange,Transactions,andRelationships

Exchange:theactofobtainingadesiredobjectfromsomeoneby

offeringsomethinginreturn.

Transaction:Atradebetweentwopartiesthatinvolvesatleasttwo

thingsofvalue,agreed-uponconditions,atimeofagreement,and

aplaceofagreement.

Relationshipmarketing:Theprocessofcreating,maintaining,and

enhancingstrong,value-ladenrelationshipswithcustomerandother

stakeholders.

3.问题与应用（能力要求）

Doyouthinkthecampaignisinspiringorjustawaytogetwomento

buyproducts?

（三）思考与实践

Isthecompanyjustusing“real"womentogainmoreprofit?

（四）教学方法与手段

介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教

学、分组讨论、课堂讨论等。

TopicTwo:UKTaxation1BriefintroductiontoUKTaxation

（一）目的与要求

Understandingthefunctionandpurposeoftax

Knowingtaxenvironment

KnowingthestructureofUKtaxsystem

KnowingTaxavoidanceandtaxevasion

思政元素：本部分介绍了税收相关知识，以及具体讲解了英国税收体系制度。

讲解时，可引导学生了解我国情以及基于国情所设计的税收制度的背景，增强

学生对我国税收体系制度的认可和自信。

Thispartintroducestherelevantknowlecgeoftaxationandexplainsthe

structureofUKtaxsystemindetail.Duringthelesson,studentscan

beguidedtoknowaboutChina'snationalconditionsandthebackground

ofthetaxsystemdesignedbasedonthecondition,soastoenhance

students,recognitionandconfidenceinChinataxsystem.

（二）教学内容

1.主要内容

Functionandpurposeoftax

Economicfactors:

Usedtoencourageanddiscouragecertaintypesofactivity.

Socialfactors:

Redistributionofincomeandwealth.

Environmentalfactors:

Todealwithenvironmentalconcerns1ikeglobalwarming.

Taxenvironment

Typesoftaxes:

(1)IndividualIncometax

Corporationtax

Chargeablegainstax

Inheritancetax

Valueaddedtax

(2)Indirecttax&directtax

(3)Revenuetax&capitaltax

(4)progressivetax&non-progressivetax

StructureofUKtaxsystem

HerMajesty'sTreasuryformallyimposesandcollectstaxation.

HerMajesty"sRevenueandCustoms(HMRC)administersthecollection

oftax:

OfficersofHMRCagreetax1iabilities.

ReceivableManagementOfficerscollectunpaidtax.

RevenueandCustomsProsecutionsofficeprovideslegaladviceand

institutesandconductscriminalprosecutions.

Reviewsandappeals:

InternalreviewbyHMRCofficer.

Appealtotaxtribunal.

Taxtribunal:

Firsttiertribunaldealswithmostcases.

Uppertierdealswithcomplexcases.

Taxavoidanceandtaxevasion

Taxevasion:

MisleadingHMRCbysuppressinginformationordeliberatelyproviding

falseinformation.

Illegal.

Taxavoidance:

Usingthelegislationtoreduceyourtaxburden.

Legal.

2.基本概念和知识点

IndividualIncometax

Corporationtax

Chargeablegainstax

Inheritancetax

Valueaddedtax

Indirecttax&directtax

Revenuetax&capitaltax

progressivetax&non-progressivetax

Taxevasion

Taxavoidance

3.问题与应用（能力要求）

（1）Whatisthedifferencebetweenacirectandanindirecttax?

（2）HowmightadoubletaxationagreementbenefitaUKtaxpayerxhohas

incomearisinginacountrywhichhassuchanagreementwiththeUK?

（三）思考与实践

1.Taxavoidanceislegal.True/False?

（四）教学方法与手段

介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教

学、分组讨论、课堂讨论等。

TopicTwo:UKTaxation2Scopeofincometax

（一）目的与要求

1.Readingbusinessarticleabouttaxation.

2.Explainhowtheresidenceofanindividualisdetermined.

3.思政元素：本部分涉及税务的相关知识以及如何在英国确定个人住所。讲解

时，可引导学生将相关内容与中华人民共和国住房保障法、住房制度做比较，

从而引导学生进一步了解国内住房市场的发展。

Thispartdealswithinformationabouttaxationandexplainhowthe

residenceofanindividualisdeterminedinUK.Duringthislesson,

studentscanbeguidedtocomparerelevantknowledgewiththeLawof

HousingSecurityofthePeople'sRepublicofChinaaswellasthehousing

systeminChina,soastounderstandthedevelopmentofthedomestic

housingmarket.

（-）教学内容

1.主要内容

1.1Residence

1.1.1Statutoryresidencetest

1.1.2Automaticoverseastests

1.1.3AutomaticUKtests

1.1.4SufficientUKtiestests

1.1.5DayspendinUK

1.1.6Examples

2.基本概念和知识点

Automaticoverseastests

AutomaticUKtests

SufficientUKtiestests

3.问题与应用（能力要求）

1.Ifanindividualmeetsnoneoftheautomaticoverseastestsand

noneoftheautomaticUKtestsofresidenceinataxyear,whatdetermines

whethertheindividualisresidentintheUK?

（三）思考与实践

Normanhasnotbeenresidencein,orvisited,theUKinanyyearbefore

2016/17.On6April2016,heboughtahouseintheUKandspend160daysin

theUKduringthetaxyear2016/17.Normanalsohasanoverseashouseinwhich

hespendstheremainderofthetaxyear2016/17.Normandidnotworkin2016/17

andhisclosefamilyarenotUKresidentin2016/17.

（四）教学方法与手段

介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教

学、分组讨论、课堂讨论等。

TopicTwo:UKTaxation3CarBenefit

（一）目的与要求

1.Readingbusinessarticleabouttaxation.

2.Explainandcomputetheamountofcarbenefitassessable.

3.思政元素：本部分讲解时，可引导学生大致了解中国汽车市场的现状。同

时，引导学生明白创新驱动发展战略的重要性一一对我国提高经济增长的质量

和效益、加快转变经济发展方式具有现实意义。

Duringthislesson,studentscanbeguidedtohaveageneral

understandingozthecurrentsituationofautomobilemarketinChina.

Meanwhile,studentsshouldbetaughttounderstandtheimportanceof

innovation-drivendevelopmentstrategywithitspracticalsignificance

forChinatoimprovethequalityandefficiencyofeconomicgrowthand

acceleratethetransformationofeconomicdevelopmentmode.

（二）教学内容

1.主要内容

1.1Cars

1.2Carprovidedforprivateuse

1.3Taxablebenefit

1.4Listprice

1.5Productionsinthebenefit

1.6Poolcars

1.7Ancillarybenefits

2.基本概念和知识点

Taxablebenefit

Listprice

Poolcars

3.问题与应用（能力要求）

Mikeisprovidedwithapetrol-enginecarbyemployerthroughout

2016/17.Thecarhasalistpriceof£15,000（althoughtheemployeractually

paid£13,500forit）andhasC02emissionsof105g/km.Mike'staxablecar

benefitis:

A£2,430B£2,700C£4,050D£4,500

（三）思考与实践

Vickystartsheremploymenton6January2017andisimmediatelyprovided

withanewpetrolcarwithalistpriceof£25,000.Thecarwasmoreexpensive

thanheremployerwouldhaveprovidedandshethereforemadeacapital

contributionof£6,200.Theemployerwasabletobuythecaratadiscount

andpaidonly£23,000.Vickycontribution£100amonthforbeingabletouse

thecar2emissionsare228g/km.

Youarerequiredtocalculatehercarbenefitfor2016/17.

（四）教学方法与手段

介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教

学、分组讨论、课堂讨论等。

TopicThree:Financialmanagement1TheRoleofFinancialmanagement

（一）目的与要求

AfterstudyingChapter1,youshouldbeableto:

1.Explainwhytheroleofthefinancialmanagertodayissoimportant.

2.Describeufinancialmanagementwintermsofthethreemajordecision

thatconfrontthefinancialmanager.

3.Identifythegoalofthefirmandunderstandwhyshareholders,wealth

maximizationispreferredoverothergoals.

4.Understandthepotentialproblemsarisingwhenmanagementofthe

corporationandownershipareseparated(i.e.,agencyproblems).

5.Demonstrateanunderstandingofcorporategovernance.

6.Discusstheissuesunderlyingsocialresponsibilityofthefirm.

7.Understandthebasicresponsibilitiesoffinancialmanagersandthe

differencesbetweenautreasurerwandaacontroller.”

8.思政元素：本部分介绍了财务经理、财务管理和公司治理的相关内容。讲解

时，可以结合相关内容浅谈在国内企业应该承担的八大社会责任。

Thispartintroducesinformationrelatedtothefinancialmanager,

financialmanagementandcorporategovernance.Duringthelesson,

lecturercantalkabouttheeightsocialresponsibilitiesthatdomestic

enterprisesshouldundertakeincombinationwithrelevantcontent

mentionedabove.

(二)教学内容

1.主要内容

(1)Introduction

(2)WhatisFinancialManagement?

InvestmentDecision;FinancingDecision;AssetManagementDecision.

(3)TheGoaloftheFirm

ValueCreation;AgencyProblem;CorporateSocialResponsibility[CSR]

⑷CorporationGovernance

TheRoleoftheBoardofDirectors

Sarbanes-Ox1eyActof2002

(5)OrganizationoftheFinancialManagementFunction

(6)OrganizationoftheBook

TheUnderpinnings;ManagingandAcquiringAssets;FinancingAssets;A

MixedBag

2.基本概念和知识点

Dividend-paymentratio

Profitmaximization

Earningspershare

Agent(s)

Agency(theory)

Corporatesocialresponsibility(CSR)

Stakeholders

Sustainability

Corporategovernance

3.问题与应用(能力要求)

(1)Ifallcompanieshadanobjectiveofmaximizingshareholderwealth,

wouldpeopleoveralltendtobebetterorworseoff?

(2)Contrasttheobjectiveofmaximizingearningswiththatof

maximizingwealth.

4.Whatisfinancialmanagementallabout?

5.Isthegoalofzeroprofitsforsomefiniteperiod(threetofiveyears,

forexample)everconsistentwiththemaximization-of-wealth

objective?

6.Explainwhyjudgetheefficiencyofanyfinancialdecisionrequires

theexistenceofagoal.

7.Whatarethethreemajorfunctionsofthefinancialmanager?Howare

theyrelated?

(7)Shouldthemanagersofacompanyownsizableamountsofcommonstock

inthecompany?Whataretheprosandcons?

(三)思考与实践

1.Duringthelastfewdecades,anumberofenvironmental,hiring,and

otherregulationshavebeenimposedonbusinesses.Inviewofthis

regulatorychanges,ismaximizationofshareholderwealthanylonger

realisticobjective?

2.Asaninvestor,doyouthinkthatsomemanagersarepaidtoomuch?Do

theirrewardscomeatyourexpense?

3.Howdoesthenotionofriskandrewardgovernthebehavioroffinancial

managers?

4.Whatiscorporategovernance?WhatrolegoesacorporationJsboard

ofdirectorsplayincorporategovernance?

5.Compareandcontrasttherolesthatfirm'streasurerandcontroller

haveintheoperationofthefirm.

(四)教学方法与手段

介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教

学、分组讨论、课堂讨论等。

TopicThree:Financialmanagement2ThetimevaIueofmoney

(-)目的与要求

AfterstudyingChapter3,youshouldbeableto:

1.Understandwhatismeantby“Thetimevalueofmoney.”

2.Understandtherelationshipbetweenpresentandfuturevalue.

3.Describehowtheinterestratecanbeusedtoadjustthevalueofcase

flows-bothforwardandbackward-toasinglepointintime.

4.Calculateboththefutureandthepresentvalueof:(a)anamount

investedtoday;(b)astreamofequalcashflows(anannuity);and(c)a

streamofmixedcashflows.

5.Distinguishbetweenanuordinaryannuity“andan“annuitydue.v

6.Useinterestfactortablesandunderstandhowtheyprovideashortcut

tocalculatingpresentandfuturevalues.

7.Useinterestfactortablestofindanunk