商務英語綜合教程

內(nèi)容概要

21世紀，中國已真正步人國際化，生存、機遇、挑戰(zhàn)和競爭給人們帶來了前所未有的危機感。隨著世界范圍內(nèi)知識共享和國際商務活動的增多，中國對高層次復合型國際商務英語人才的需求越來越大，也越來越迫切。但是，目前具有廣博的國際商務知識并熟練掌握商務英語技能的高級復合型人才為數(shù)并不多。大多數(shù)人要么只有國際商務的專業(yè)知識而沒有良好的英語語言技能，要么只具有良好的英語語言技能而沒有足夠的國際商務方面的專業(yè)知識。而缺乏這樣的人才，中國的企業(yè)很難在國際市場上進行競爭，很難具備真正的國際競爭力。因此，我們必須大刀闊斧地調(diào)整我們的教學目的、方法和內(nèi)容，在較短的時間內(nèi)為國家培養(yǎng)出高素質(zhì)、外向型、具有國際視野的復合型國際商務人才?！? 此類商務人才的成功培養(yǎng)涉及諸多環(huán)節(jié)與因素，其中至關重要的是要有一套編寫意圖明確、針對性強、質(zhì)量高的教材，因為教材是一切教學活動得以開展、教學目標得以實現(xiàn)的基礎與前提。由于商務英語涉及面廣、專業(yè)性強，因而這方面的教材編寫難度較大，導致當前的商務英語教材不盡如人意。它們或者局限在專業(yè)領域，例如經(jīng)濟、金融、國際貿(mào)易等，或者局限于語言領域，只注重英語語言的聽、說、讀、寫，給人以只見樹木不見森林的感覺。同時，隨著以計算機技術和國際互聯(lián)網(wǎng)為標志的新技術革命的發(fā)展，經(jīng)貿(mào)領域的技術創(chuàng)新層出不窮，新的商務知識和商務語匯亦應運而生，商務英語類教材大多未能及時反映這些變化。直接引進的國外英文教材雖然原汁原味，但大多不符合中國人的語言學習習慣，不利于有針對性地全面提高中國學生的商務英語水平。

書籍目錄

第一部分 商務英語閱讀與案例  第1章 企業(yè)創(chuàng)立篇  第2章 生產(chǎn)運營管理篇  第3章 人力資源管理篇  第4章 營銷管理篇  第5章 財務管理篇  第6章 物流管理篇  第7章 風險管理篇  第8章 電子商務篇  第9章 國際貿(mào)易篇第二部分 商務英語寫作  第1章 標牌  第2章 通知  第3章 商務報告   第4章 便箋與便條  第5章 會議記錄  第6章 商務合同  第7章 商務信函  第8章 直觀圖表一：趨勢圖（表）  第9章 直觀圖表二：流程圖  第10章 廣告  第11章 申請材料第三部分 商務英語口語  第1章 接打電話  第2章 求職面試  第3章 主持會議  第4章 演示與講解  第5章 商務接待   第6章 商務談判參考文獻

章節(jié)摘錄

　　[3] The assets of the firms are on the left-hand side of the balance sheet. Assets representhow a firm has spent its time and money and are usually categorized as either current or fixed.Fixed assets are those that will last a long time, such as a building. Some fixed assets are tangible,such as machinery and equipment. Other fixed assets are intangible, such as patents, trademarks,and the quality of management. The other category of assets, current assets, comprises those thathave short lives, such as inventory or accounts receivable. The products that your firm has madebut has not yet sold are part of its inventory. Unless you have overproduced, the products willeventually be sold. At that time, one asset （inventory） will be converted into another （cash）.　　[4] Before a corporation can invest in an asset, it must obtain funding, which means thatit must raise the money to pay for the investment. Many firms obtain funding from a varietyof different sources. The right-hand side of a firms balance sheet sometimes summarizes theoutstanding different types of financing the firm has used, hence, we often observe a numberof sources rather than just a single provider. A firm will issue （sell） pieces of paper called debt（loan agreements） or equity shares （stock certificates）. Debt obligations are owed to creditors,and the stockholders are the debtors. Typically however, shareholders have the right of limitedliability, which means they are not personally responsible for repaying the firms debt obligations.Therefore lenders base their loan decisions on their assessment of the corporations ability （andwillingness） to repay their credit obligations. Similar to our classification of assets as long-lived or short-lived, so too are liabilities. A short-term loan or debt obligation is called a currentliability. Short-term debt represents loans and other obligations that must be repaid within oneyear. Long-term debt is debt that does not have to be repaid within one year. Shareholders equityrepresents the difference between the value of the assets and the debt of the firm. These are theclaims held by the owners of the corporation. In this sense, it is considered a residual claim onthe firms assets. That is, shareholders get paid only after all other financial obligations of the firmhave been satisfied.　　[5] From the balance-sheet model of the firm, it is easy to see why finance can be thought ofas the study of the following four questions：　?。╨） In what long-lived fixed assets should the firm invest its financial resources？ Thisquestion concerns the lefi-hand side of the balance sheet. Of course, the nature of the businessthe firm has chosen to operate in typically determines the type and proportions of assets thefirm needs. We use the terms capital budgeting and capital expenditure to describe the processof committing, investment capital and managing expenditures on long-lived assets. An examplewould be whether Motorola should build a new manufacturing plant to meet the expectedincrease in demand for its cellular phone products.

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