大学商务英语总结

第一篇：大学商务英语总结

术语翻译：

1、复式记账double-entrybookkeeping2、会计循环accounting cycle3、财务报表financial statement4、会计恒等式accounting equation5、留存收益retainedearning6、净利润净损失net income/ net loss7、原始凭证source document8、日记账（普通特种）general / special journal9、分类账（总明细）general /subsidiary ledger10、试算平衡表trial balance11、调整分录adjusting entries12、财务报表附注 notes to the financial statements13、权益融资 equity financing14、债务融资 debt financing15、financial and security institution 金融和证券机构

16、Accounting Standards For Business Enterprise企业会计准则

17、短期偿债能力short-term liquidity18、长期偿债能力long-term solvency19、资本结构 capital structure20、坏账准备 provision for bad debts21、融资租入固定资产fixed assets financed by leasing22、流动负债current liabilities23、construction in progress 在建工程

24、goods in process 在产品

25、deferred tax on debit/credit 递延税款/借款款项

26、accounts payable 应付账款

27、notes receivable 应收票据

28、advances from customers 预收账款

29、paid-in capital 实收资本

30、capital reserve资本公积

31、surplus reserve盈余公积

32、undistributed profit未分配利润

33、accrual-based accounting 权责发生制

34、cash-based accounting 现金收付制

35、先进先出法（FIFO）first in first out36、后进先出法（LIFO）last in first out37、加权平均法weighted average38、成本与市价孰低法（LCM）lower of cost and market39、lower of the carrying amount and recoverable amount 可收回金额与账面金额孰低

40、成本法 cost method41、权益法 equity method42、issue a bond at a premium/discount 折价/溢价发行

43、本金 principal44、（债券的）票面价值face value45、残值residual value46、累计折扣 accumulated depreciation47、销售退回 return of sales48、销售折让 sales allowance49、销售折扣 sales discount50、计划成本法 planned costing51、定额成本法 norm costing52、成本差异 cost variance53、营业外支出 non-operating expense54、所得税 income tax55、投资损失（收益）investment loss（profit）

56、ROA资产收益率

57、ROE投资报酬率

58、ROI投资收益率

59、P/E ratio 每股市价/每股盈余

60、M/B value 市场价值与账面价值的比例

61、EPS 每股盈余

62、working capital 营运资本

63、EBIT息税前利润

64、capital gains 资本利得

65、market equilibrium 市场均衡

66、CAPM 资本资产定价模型capital assets pricing model67、capital cost 资本成本

68、贴现率discount rate69、业务凭证business document70、过账 post71、固定资产减值准备provision for impairment loss on fixed assets72、系统风险system risk73、marketable security 可出售债券

74、共同比报表 common-size statement75、独资 the sole proprietorship

句子与段落翻译

1、Double-entry accounting is an old universally accepted system for recording accounting data.With double-entry accounting each transaction is recorded in a way that maintains the equality of the basic accounting equation: Assets =liabilities, + OwnersEquity.To summarize, the following are the important features of double entry accounting:

(1)Assets are increased(增加)by debits(借方)and decreased by credits(贷方).(2)Liabilities and owners, equity accounts are increased by credits and decreased by debits.(3)Owners’equity for a corporation include capital stock accounts and the retained earnings account。

(4)Revenues，expenses，and dividends relate to owners’equity through the retained earnings accounts.(5)Expenses and dividends are increased by debits and decreased by credits because owners equity.(6)Revenues are increased by credit and decreased by debits.(7)The difference between total and revenues and total expenses for a period is net income(loss),which increase(decrease)owners equity through retained earnings.复式记账法是一种古老而被广泛接受的会计数据记录系统。复式记账能确保每项交易的记录都不影响会计基本恒等式的平衡：

资产=负债+所有者权益

总的来说，复式记账具有以下一些重要特点：

（1）资产增加计入借方，减少计入贷方。

（2）负债和所有者权益账户增加计入贷方，减少计入借方。

（3）一家公司的所有者权益包括股票资本账户和留存收益账户。

（4）收入、费用及股利通过留存收益账户与所有者权益相联系。

（5）费用和股利增加计入借方，减少计入贷方，因为它们影响所有者权益。

（6）收入增加计入贷方，减少计入借方。

（7）每期收入总额与费用总额之差为净利润（损失），其透过留存收益增加（减少）所有者权益。

2、Depreciation is the process of computing expenses from allocating the cost of plant and equipment（long-term assets）over their expected useful lives in the production of revenues.Adjusting entries for depreciation expenses involve increasing(debiting)depreciation expenses and a subtraction and thus used to record the declining asset balance.The plant and equipment account is not credited for depreciation.折旧是在工厂设备(长期资产)预期可创造收入的使用年限内,对其成本进行系统摊销的过程,针对折旧费用的调整分录为增加(借记)折旧费用,增加(贷记)一个称为“累计折旧”的专门账户，累计折旧属于资产备抵账户，它作为资产的减项用以记录资产余额的减损，厂场设备账户是不贷记折旧。

3、Financial reports are final products of accounting calculation.They are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a cash flow statement together with notes to the financial statements, and explanatory statement on financial condition.财务报告是会计核算的最终产品,是汇总反映企业财务状况和经营成果的书面文件,包括资产负债表、利润表、现金流量表以及一些补充表格，报表附注和有关财务情况的解释性报表。

4、An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period，as well as the distribution.The purpose for preparing the income statement is to provide users within accounting information on the operating results of the business.Functions of the income statement are as follow : to help explain, evaluate andpredict the operating results and profitability of a business ；to help explain，evaluate and predict

solvency；to help the management make operating decision；to evaluate the managements performance.利润表是反映企业某一会计期间,经营成果及其分配的会计报表.编制利润表的目的是为了向使用者提供有关企业经营成果的会计信息,利润表的功能包括:帮助解释、评价、预测长期偿债能力，帮助管理层进行经营决策，帮助评价管理层的业绩。

5、Notwithstanding its usefulness，the balance sheet has some serious limitations.External users often need to know a company sworth.The balance sheet, however, does not generally reflect the current value of a business.Actually, many assets are reported at historical cost.which is usually less than market value, and other assets are not included in the balance sheet at all, accordingly, the balance sheet numbers are often a very poor reflection of what a company is worth.A related problem with the balance sheet is the instability of the measurement currency.An additional limitation of the balance sheet is that all companies do not classify and report all like items similarly.尽管资产负债表很有用，但也有一些严重的缺陷，外部使用者经常需要知道一家公司的价值，但是资产负债表一般并不反映企业的当前价值，实际上，许多资产通常是按低于市场价值的历史成本报告的，而另一些资产甚至都没有包括在表内，因此，通常资产负债表数字几乎不反映公司的价值。与资产负债表相关的一个问题是计价货币的不稳定性。另一个缺陷是没有做到所有公司对于相似的项目都采用类似的方法进行分类和报告。

6、Based on the information from financial statement，we can calculate many financial ratios to provide information about following areas of financial performance：（1）short-term Liquidity，（2）long-term solvency and capital structure，（3）profitability，（4）efficiency，（5）growth，and（6）market value

财务报表的来的信息的基础上，我们可以计算很多财务比率来给以下财务经营领域提供信息

（1）短期偿债能力（2）长期偿债能力和资本结构（3）盈余能力（4）效率（5）增长率（6）市场价值

7、The value of a stock is equal to the stream of cash payments discounted at the rate of return that investors expect to receive on securities。Common stocks do not have a fixed cash payments consist of an indefinite stream of dividends。The present

tvalue of acommon stock is PV=DIVt/（1+r）

股票价值等于按投资者预期从可比证券上获得的回报率贴现的现金流出，普通股没有固定的到期日，其现金支付由无限期的股利流组成，因此普通股的现值等于

8、The risk of an investment is best judged in a portfolio context.Most investors do not put all their eggs into one basket.They diversify.Thus the effective risk of any security cannot be judged by an examination of that security alone.Part of the uncertainty about the security s return is “diversified away” when the security is grouped with others in a portfolio.投资的风险最好在投资组合中予以确定,大多数投资者不会把鸡蛋放在同一个篮子里,他们会分散投资,因此仅靠对单个证券的体验并不能判断出该证券的有效风险.如果某一证券与其他证券组成投资组合,则该证券收益的不确定性将被部分”分散掉”.9、Beta measures the amount that investors expected the stock price to change for each additional 1 percent change in the market.The average beta of all stocks is 1.0.A stock with a beta greater than 1 is unusually sensitive to market movements;a stock with a beta below 1 is unusually insensitive to market.Thus a diversified portfolio invested in stocks with a beta of 2.0 will have twice the risk of a diversified portfolio with a beta of 1.0.β衡量了市场每增加变动百分之一时投资者预期股价将变化的大小,所用股票的β平均值为1.0,贝塔值超过1的股票对市场的变化异常敏感,而贝塔值低于1的股票对市场的变化就不那么敏感.因此贝塔为2.0的股票组合的风险是贝塔为1.0的股票组合风险的两倍.10、The basic principles of portfolio selection boil down to a commonsense statement that investors try to increase the expected return on their portfolio and to reduce the standard deviation of that return.A Portfolio that gives the highest expected return for a given standard deviation, or the lowest standard deviation for a given expected return, is known as an efficient portfolio.投资组合选择的基本原则归结为一种常识性的说法是，投资和力图提高其投资组的期望并减少该收益的标准差，有效投资组合是那些特定标准差下具有最高期望收益或特定期望收益与下具有最低标准差的投资组合。

简答题

1、what are the two formats of balance sheet and the two formats of income statement separately？资产负债表的两种形式是什么?

The fundamental forms of balance sheet include account form and report form

An account form of balance sheet has two sides.The left side shows items of assets, the right side shows items of liabilities and owner s equity.It looks a “T” account, it is based on the equation stated as “assets=liabilities + owner s equity” The report form of the balance sheet states items of assets, liabilities and owner s equity horizontally, where assets are stated on the upper part of the balance sheet, liabilities and owner s equity on the lower part.It is based on the equation stated as “assets-liabilities=owner s equity”

2、How to calculate the following financial ratios? Please write down the formulas.如何计算下列财务比率,写出他们的公式

Current ratio=total current assets/total current liabilities

流动比率=流动资产总额/流动负债总额

Quick ratio=quick assets/total current liabilities

速动比率=速动资产/速动负债总额

Accounts receivable turnover=sales/accounts receivable

应收账款周转率=销售收入/平均应收账款

Days inventory=days in period/inventory turnover

平均收账期=天数/存货周转率

Debt ratio=total debt/total assets

负债比率=总负债/总资产

Equity multiplier=total assets/total equity权益乘数=总资产/总权益

Interest coverage=EBIT/interest expense

利息保障倍数=息税前利润/利息费用

ROA=net income/average total assets

资产收益率=净利润/平均总资产

ROE=net income/average stockholder s equity

权益报酬率=净利润/平均股东权益

Net profit margin=net income/total operating revenue

Payout ratio=cash dividends/net income

Total asset turnover=sales/average total assets

P/E ratio=market price per share/EPS

市盈率=每股市价/每股盈余

M/B vale=market price per share/book value per share

市值与账面值比=每股市价/每股账面价值

3、How to decompose the ROA and ROE according to the DuPont System？

通过杜邦分析体系来分解ROA，ROE

ROE=profitability * efficiency * leverage

=ROS * asset turnover * asset-to-equity ratio

=net income/sales * sales/asset * asset/equity4、what is NPV? And what is the NPV rule？什么是净现值法则？

NPV is present value plus any immediate cash flow

NPV rule：the financial manager cannot affect the interest rate but can increase,stockholders wealth.The way to do so is to invest in assets having

positive net present values

第二篇：大学商务英语邀请函

Letter of Invitation

在一般情况下，邀请有正式与非正式之分。非正式的邀请，通常是以口头形式来表现的，书面形式的只寄给亲朋好友或熟识的工作伙伴。相对而言，它显得要随便一些。正式的邀请，既讲究礼仪，又要设法使被邀请者备忘，故此它多采用书面的形式，即礼仪活动邀请函的形式。

一、礼仪活动邀请函的含义

礼仪活动邀请函又称礼仪活动邀请信、礼仪活动邀请书，是礼仪活动主办方（单位、团体或个人）邀请有关人员出席隆重的会议、典礼，参加某些重大活动时发出的礼仪性书面函件。

凡精心安排、精心组织的大型活动与仪式，如宴会、舞会、纪念会、庆祝会、发布会、单位的开业仪式等等，只有采用礼仪活动邀请函邀请佳宾，才会被人视之为与其档次相称。礼仪活动邀请函有自己的基本内容、特点及写法上的一些要求。

二、礼仪活动邀请函的基本内容

1.让客人知道活动的“五W”：

1)Who is hosting the event?(谁是主办人？)

不管主办人是你的公司、某个个人或某个团体，务必把主办人写出来。

2)What is the event?(什么活动？)

清楚说明这个活动的功能——募捐、开会、庆祝新品上市等。如果会有特别来宾演讲或出席，或是有任何的特别活动，也写出来。提有趣的细节，吸引读者参加。

3)Where is the event?（在哪里举办？）

在邀请函中告诉对方活动举办的地址。你还可以附上交通指南，但是这部分要与邀请函分开，不要写在邀请函上。

4)When is the event?(什么时候举办？)

清楚写出活动举办的日期与时间。

5)Why is the event being held and why is the reader being invited?

（为什么举办这个活动？为什么邀请对方？）

说明举办这个活动的原因——例如展示新产品，或是讨论某个议题。此外，也说明为什 么你决定邀请对方——例如因为他是重要的客户，或者因为他对这个议题有深入的了解等。

2.说明回复期限和回复方式

在邀请函的末尾，清楚说明回回复的期限及回复的方式：邮寄、电子邮件、电话等。邀请函中请对方回复的标准用语是RSVP，如“ Please RSVP by phone or email by December lOth.”(请在12月1 0日前以电话或电子邮件回复)。RSVP是法语，为“Repondez’s ilvous plait ” 的缩写，相当于英文中“请回复”（please respond)之意。

3.增加亲切感

在称呼的部分写出对方的名字，不要只写Dear Sir or Madam，有可能的话，亲自在邀请函上签名。称呼或结尾敬辞的部分甚至可以自己手写。

4.提供必要的交通、服装或其他信息

想想你的客人会如何前来参加你的活动。如果他们可能需要停车信息、旅馆介绍或其他交通协助，可以附件的形式附上。

如果你的活动有特殊印的着装要求，记得在邀请函中写出来。此外，客人可能还会有其他问题，例如可否偕伴参加等。尽量把客人可能想知道的信息提供完整。

三、礼仪活动邀请函的特点

1.礼貌性强。邀请事务使用邀请函表示礼貌。礼貌性是礼仪活动邀请函的最显著的特征和基本原则。这体现在内容的完全的赞美肯定和固定的礼貌用语的使用上，强调双方和谐友好的交往。

2.感情诚挚。礼仪活动邀请函是为社交服务的专门文书，这使得它能够单纯地、充分地发散友好的感情信息，适宜于在特定的礼仪时机、场合，向礼仪对象表达专门诚挚的感情。

3.语言简洁明了。礼仪活动邀请函是现实生活中常用的一种日常应用写作文种，要注意语言的简洁明了，看懂就行，文字不要太多太深奥。

4.适用面广。礼仪活动邀请函使用于国际交往以及日常的各种社交活动中，而且适用于单位、企业、个人，范围非常广泛。

四、礼仪活动邀请函的结构写法

在应用写作中礼仪活动邀请函是非常重要的，尤其是社会交际空前广泛和重要的当代社会，写好它可以说至关重要。对礼仪活动邀请函的写法要注意格式和形式两个方面。

首先是结构上写法类似公函。一般格式如下：

邀请函

尊敬的________________

您好!

___________单位将于____年____月____日在_________地，举办_____________活动，特邀您参加，谢谢。

请看例文一：

邀请函

尊敬的×××教授：

我们学会决定于××年×月×日在省城××宾馆举办民间文学理论报告会。恭请您就有关民间文学的现状与发展发表高见。务请拨冗出席。

顺祝

健康!

××省文学研究会

联系人：×××

××年×月×日

这是最常见的、标题只以文种“邀请函”字样出现的范例。

五、写礼仪活动邀请函要注意的事项

1．“邀请函”三字是完整的文种名称，与公文中的“函”是两种不同的文种，因此不宜拆开写成“关于邀请出席×X活动的函”。

2．被邀请者的姓名应写全，不应写绰号或别名。在两个姓名之间应该写上“暨”或“和”，不用顿号或逗号。网上或报刊上公开发布的邀请函，由于对象不确定，可省略称呼，或以“敬启者”统称。

3．严格遵守写作格式，称谓、邀请事由、具体内容、活动时间、活动地点、相关事宜、联系方式、落款等是必不可少的部分，不能丢漏信息。

4．邀请事项务必周详，使邀请对象可以有准备而来，也会使活动举办的个人或单位减少一些意想不到的麻烦。

5．邀请函须提前发送，使受邀方有足够的时问对各种事务进行统筹安排。

Sample 1

Dear Sirs,We are staging an important exhibitionin Shanghai Exhibition Centre from October l to October 7.We would like to invite your corporation to attend.Full details on the Fair will be sent in a week.We look forward to hearing from you soon, and hope that you will be able to attend.Yours faithfully,敬启者：

我们将于10月1日至7日在上海展览中心举办一次重要的商品展览。我们邀请贵公司参加。展览的详细资料将于一周内发出。

请尽快回复我们，并希望您能参加。

敬上

六．Functional Expressions:

Making invitations:

You are cordially invited to the dinner party.We’re having a get-together on our lawn next Saturday

It would give us a great pleasure to have your presence at the meeting

It would be very nice if you and your wife could come and spend the weekend with usGeorge and I would be pleased if you and John would have dinner with us at our home onSunday

We would be delighted if you could find the time to join us for a small party we are having at our office to celebrate the coming newyear.We do hope you can join us

It would be an honor to me if you would accept our invitation

If I don’t hear from you before then, I’ll be expecting you that day

We should be very pleased if you could honor us with your presence

Do say you’ll come

We would be very pleased if you could come

If the date and time suggested above is not convenient to you, please suggest an alternative

Accepting Invitations:

Thank you for your invitation to the launch of...I would be delighted to attend.Thank you for your invitation to Samantha’s wedding.We will be very pleased to attend.Thank you for your invitation to...I am happy to confirm my attendance.I would be delighted to come

I will be very happy to accept your kind invitation

Nothing can prevent me.I’ll be there on time

It is with great pleasure that we shall come to your wedding

Declining invitations:

How regretful to have to turn down your invitation

Please accept my sincere regrets for not being able to join you at your birthday party

We regret that we can’t make it because of a previous engagement

Unfortunately, the pressure of urgent business will not allow me to be present on this

festival occasion

But heavy official duties prevent me from having the pleasure to join theparty.For this I amawfully sorry

七．Exercises:

1.邀请朋友共进午餐 Inviting a friend to informal luncheon

Dear [Zhang Ying]:

Will you come to luncheon on [Friday, May the fifth], at [twelve o’clock]?

My niece [Mary] is visiting us and I think you will enjoy meeting her.She is a charming, very pretty girl … and very good company![John and Jane] will be here, and perhaps we can

[give a dance] after luncheon.Do say you’ll come!

Affectionately yours,Li Ming

2.邀请朋友同他们不认识的人一起共进晚餐 Inviting friends to supper with the strangersDear [Susan]:

I know you are interested in [oil painting], so I’m sure you’ll be interested in [Mr.and Mrs.Lin dun]!They are coming here to supper [next Sunday night, October the twelfth], and we’d like you and [Walter] to come, too.[Mr.and Mrs.Lin Dun] are that very charming couple we met in [London] last summer.They have a wonderful collection of [oil paintings of various stages];and I understand that Mr.Lin Dun is quite an authority on [oil painting].I’m sure you and Walter will thoroughly enjoy and evening in their company.We’re planning supper at six;that will give us a nice long evening to talk.If I don’t hear from you before then, I’ll be expecting you on the [twelfth]!

Affectionately yours,Li Ming

6.Write an invitation letter.Invite a client, Karen Ellis, to the launch party for your new line of gaming systems.The party will be on Wednesday, June 3rd, 2009, at 6:30 pm.It will be held at your store.She may bring a guest.You would like her to RSVP by May 31st.Guests should bring this invitation letter to the

event.May 15th, 2009

Karen EllisNathan Road

Tsimshatsui, Kowfoon

Hong Kong

Dear Ms.Ellis:

_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

第三篇：大学商务英语会议纪要

Meeting Minutes 一．Brief Introduction: Minutes are written as an accurate record of a group's meetings, and a record decision taken.They are useful because people can forget what was decided at a meeting if there is no written record of the proceedings.Minutes can also inform people who were not at the meeting about what took place.Before each meeting an agenda should be drawn up, detailing the matters to be discussed at the meeting.A set of minutes should normally include the following information: ·Name and topic of the meeting ·Time, date and place of meeting;·Chair/Host/Owner of the meeting ·List of people attending;·List of absent members of the group;·For each item in the agenda, a record of the principal points discussed and decisions taken;·Task List ·Whom will perform the tasks ·Deadlines ·Time, date and place of next meeting ·Name of person taking the minutes / Minutes Taker ·Topic for Discussion ·Voting Results ·Resolutions

二． 8 Tips for meeting minutes writing

会议纪要的8建议

1.根据会议议程表制定会议纪要大纲，并根据议题的讨论顺序做记录。

2.在会议前向每位小组成员分发会议议程表，使每位成员都能对会议有所准备。3.使用公司的固定格式。

4.提前根据议程表制定大纲，并预留足够空间做笔记。当一个议题记录完毕，你可以迅速跳至下一个新议题。

5.会议纪要应尽量简短扼要。不要过于繁琐。如果你想记下会议中的每句话，你可以考虑对会议录音，并在会后使你的会议纪要更详尽。

6.为了确保能准确记录各位与会者的发言，应事先编写一份座位表并请不熟悉的与会者做自我介绍。

7.应在会后当你的记忆还清晰的时候，尽快编写会议纪要。在会议纪要分发给每位成员前，确保会议主席已批阅。

8.切忌，会议纪要只需记录会议中的重要议程。过于繁琐的信息应排除在会议纪要外。

当你在编写会议纪要时，如果能遵照以上这些简单的建议，英语会议中的各项内容将被很容易地记录下来

三．Especially in language ·formal tone of voice;·Generally passive verb;

·Wording maximize the use of commonly used words.·A In terms of the language, the language with the more formal, more emerged is more formal.Such as: so-so(satisfactory)B.Avoid abbreviations：Corp(Corporation)

C.Avoid using the person terms: our idea(the company’s proposal)

D.passive voice

Sample 1：

Agenda for the meeting of a board of directors

XYZ COMPANY Meeting of the Board of Directors to be held On Wednesday, April 3, 2009 at 10: 15 A.M.in The Company Boardroom.AGENDA 1.Apologies for absence.2.Minutes of the meeting held on March 2, 2009.3.Points arising from minutes as read.4.Report by the Chairman(a copy of the report is attached to this agenda).5.Resolution.6.Date of next meeting.7.To transact any other business that may come before the meeting.董事会会议议程

XYZ公司

事会会议将于2009年4月3日星期三早上10:15在公司会议室举行

议程

1．缺席说明。

2.2.2009年3月2日会议的纪要。3．以上纪要所产生的问题。

4．主席报告（本议程后附有报一份）。5．提议。

6．定下次会议日期。

7．处理下次会议之前的任何问题。

四．Glossary of terms used in meetings: advisory committee, consultative committee 顾问委员会,咨询委员会 advisory opinion 顾问意见 adjourn 延会 agenda 议程

alternate, substitute 副代表

Am I in order? 咱这样做符合议程规定吗? amendment 修正 appointment 任命 assembly 大会 auditor 审计员 ballot 选票 banquet 酒宴

board of directors 董事会 box supper 慈善餐会

budget committee 预算委员会 buffet party 立食宴会

call to order 要求遵守秩序 casting vote 决定票 chairman 主席 clarification 澄清

closing speech 闭幕词 closure 闭幕式

cocktail party 鸡尾酒会

commemorative party 纪念宴会 comment 评论

committee of experts 专家委员会 committee, commission 委员会 congress 代表大会 consensus 意见

constitution, statutes 章程 consultant 顾问 convention 会议

dance(party), ball, fandango 舞会 deadlock 僵局 decision 决定

declaration, statement 声明

deputy director general 副局长,副处长 dinner party 晚餐会

director general 局长,处长 draft resolution 决议草案,提案 drafting committee 起草委员会

executive council, executive board 执行委员会 executive secretary 执行秘书 factual report 事实报告 fancy ball 化妆舞会 fancy fair 义卖场 farewell party 惜别会 final sitting 闭幕会

first draft, preliminary draft 草案初稿

former chairman 前主席(美作:past chairman)full powers 全权

full-fledged member 全权代表 garden party 游园会

general committee, general officers, general bureau 总务委员会 general debate 长时间的讨论 governing body 主管团体 hall 大会

head of delegation 代表团团长 honorary president 名誉主席 interim chairman 临时主席 item on the agenda 议程项目 lie on the table 搁置 life member 终身成员

meeting in camera 秘密会议(美作:executive session)member as of right 法定代表 member 成员

membership 成员资格 memorandum 备忘录 minutes, record 记录 motivations 表明动机 motion 提议

notice board 布告牌 observer 观察员 office 职务 officials 官员

opening sitting 开幕会 opening 开幕

operative part 生效部分 other business 其他事项

permanent delegate 常驻代表 plenary meeting 全会 precis writer 记录(员)presidency, chairmanship, chair 主席团 procedure 程序 proposal 建议 proxy 代理人

public gallery 旁听席 quorum 法定人数 rapporteur 文书,秘书 reading party 读书会

receivability 可以接受,可接纳 report 报告

representative 代表 五． Functional Expressions: 会议是现代商务中的重要一部分。它可以集思广益、将公司的智慧集中起来。作为一名会议主持人，该怎样做才能保证会议顺利进行呢？首先语言使用必须恰到好处。下面是一些主持会议的常用表达： ● 宣布会议开始

(1)Let’s call the meeting to order.(2)Let’s get things under way.(3)Let’s get things started.(4)Shall we begin? 如果与会者中有公司以外的人，可以这样说：Well，ladies and gentlemen，I think we should begin.也可以采用半正式的说法：

(1)Perhaps we’d better get started / down to business.(2)All right, I think it’s about time we get started / going.(3)Right then, I think we should begin.较口语化的说法有：

(l)Let’s begin /get going, shall we?(2)Shall we start? ●揭示讨论要点

(1)Let me bring your attention to(what I see as)the main issues.(2)Let’s focus on the main issues.(3)Let me tell you what I believe to be the main issues.(4)Allow me to set out the main issues for you.●请专人发言

(1)To address this issue, I’d like to call on…(2)To discuss this matter, I’d like to call on…(3)To shed some light on this, I’d like to call on…(4)To provide us with more detail, I’d like to call on…

以下为可供参考的表达法，注意每种表达法的正式程度：(1)发表意见：

It seems to me that…（较为正式）在我看来，似乎„„ I think…（较为非正式）我认为„„

In my opinion.*.（非正式）我的意见是„„(2)提出新的看法：

I’d like to suggest that we.*.（较为正式）我想建议我们„„ Let’s„（较为非正式）让我们„„

Why don’t we„？（非正式）为什么我们不„„？(3)不同意刚才的意见： I’m sorry，but I just can’t agree with you there.（较为正式）对不起，但我不同意你那个观点„„ J disagree.（较为非正式）我不同意„„ No，because..（非正式）不对，因为„„(4)询问意见：

How do you feel about that idea?（较为正式）你对那个观点有何看法？ What do you think?（非正式）你怎么想的？

How do you feel about that?（较为非正式）你对此有什么感受？(5)同意刚才的意见：

I’d go along with you there.（较为正式）我同意你那个观点。I agree.（较为非正式）我同意。Sure.（非正式）当然是那样。(6)进入下一个议程：

I suggest we move on to the next item„

（较为正式）我提议我们进入下一个议：程„„ Let’s move on…（较为非正式）让我们接下来„„

Moving on to point two…（非正式）来看第二个观点„„ 7)不理解刚才的观点：

Sorry, but I don’t quite follow you．（较为正式）对不起，但我没有完全明白你的观点。Sorry，l don’t understand.（较为非正式）对不起，我不明白。

Can you explain what you mean exactly?（非正式）你能解释一下你的确切意思吗？ 8)要求进一步解释：

Would you mind telling us a little more about..*？（较为正式）你介意再告诉我们 I’d like to know more about…（较为非正式）我想多了解一些关于„„的情况。Tell us a little more about…（非正式）再告诉我们一些关于„„的情况吧！(9)询问是否全都同意：

Have we reached an agreement on this?（较为正式）我们对此达成共识了吗？ Do we all agree?（较为非正式）我们大家都同意了吗？ Is that OK with everyone?（非正式）大家都觉得可以吗？

七． Exercises: 中翻英

董事会每月例会纪要

BZN公司

葦事会每月例会纪要，2009年IO月15日下午1:30在会议室举行。出席：柯里蒂纳·泽拉（主席）

罗恩·塞迪诺 托马斯·科尔若 查尔斯·莱温斯基 艾伦·诺瓦克 尼古拉斯，瑞恩 洛布特·沃格 缺席：麦克尔·菲拉斯

纪要：

2009年9月14日的会议纪要由洛布特·沃格宣读，并得到通过。以下是对2009年8月16日会议纪要的补充。关于得利斯克及其合伙人公司提供管理咨询的句子应改成“虽然我们准备接受服务的描述应该只是鰛解释悖性的，但是如果你们能提供一个建议，包括第一阶的费费用和第二阶段的费用，BZN公司将不胜感谢”。

报告： 托马斯·科尔若简述了他和哈德逊视听设备制造公司（哈德逊）的执行总裁杰伊·茶斐逊的谈话内容，并表达了BZN公司对视听设备的兴趣。在美陡国、加拿大、英国和欧盟其他国家，在教室使用视听设备是教育界的趋势，并且数量有了显著的增长。据北美和西欧教育界人士的预测，这一趋势应该会继续。

因为哈德逊能用很多种方式来帮助BZN公司开发国际视听项目，能在英国和世界其他国家使用翻译，科尔若先生建议对可行性进行研究，该建议得到尼古拉斯·瑞恩的赞同，具体建议如下：

a)美国、加拿大和英国教育视听市场现状及其增长潜能。b)目前进入这块市场的公司及其市场份额。

c)不同视听设备的增长模式及其继续增长和变化的潜能。

报告：

关于对收购北美和英国的视听设备公司的可行性，托马斯·科尔若进行了简要总结。（结果显示还需要更进一步的调查。

a)选择能带给BZN公司最好机会的公司，调查收购的可能性。

b)BZN公司选择的目标公司，向所有入询问出售条件，并向BZN公司报告。

下次会议日期：

下次会议将评2009年II月12日上午9:30在会议室举行，届时将对视听产业的可行性研究的建议进行讨论。

会议延迟至下午4：25结束。

此致

布特·沃格，记录秘书

第四篇：大学商务英语阅读

Bull market :牛市 bear market熊市 budget 预算balance sheet资产负债表 income statement收益表。损益表 working capital 周转资金 inventory control 库存控制。储量控制quality assurance 质量保证 just-in-time delivery 适时原料输送multinational corporations 跨国公司 commercial paper 商业票据leverage 借款投机。杠杆作用 market segmentation 市场细分distribution channels销售渠道 exclusive distribution独家经销competitive advantage 竞争优势

product differentiation产品差异化break-even Point 盈亏临界点。保本点 brand 牌名，品牌intellectual property 知识财产 agency 代理breach of contract合同

horizontal organization 横向管理体系division of labor职责分工 downsizing 裁员flextime 弹性工作制

board of directors 董事会chief executive officer 首席执行官 acquisition 收购employee stock options 职工股票先购权 performance appraisal system 工作表现评估制 gross domestic product国内生产总值profit 利润 supply供给sole proprietorship独资企业

unlimited liability 无限责任shareholders 股东。股票持有人 equilibrium price均衡价格，平衡价格pure competition 纯自由竞争 oligopoly 寡头垄断monopoly垄断

fiscal policy 财政政策democratic leader 民主型领导 crisis management 危机管理private corporation 私营企业 subsidiary corporation附属公司，子公司 中译英

翻译题一：大熊猫是一种温顺的动物，长着独特的黑白皮毛。因其数量极少，大熊猫已被列为濒危物种。大熊猫对于世界自然基金会有着特殊意义。

自1961年该基金会成立以来，大熊猫就一直是它的徽标。大熊猫是熊科中最稀有的成员，主要生活在中国西南部的森林里。目前，世界上大约有1000只大熊猫。这些以竹为食的动物正面临许多威胁。因此，确保大熊猫的生存比以往更重要。【大熊猫：参考译文】: The giant panda is a docile animal with unique black and white fur.Because of their small number, giant pandas have been listed as an endangered species.The giant pandas are of special significance for WWF(World Wildlife Fund).Since the establishment in 1961, the fund has been using the giant panda as its logo.The giant panda is the rarest member of the bear family.They mainly live in the forests of southwestern China.Currently,there are about 1,000 giant pandas in the world.The bamboo-eating animals are facing many threats.Therefore, to ensure the survival of the giant panda is more important than ever.翻译题二：中国的互联网是全世界发展最快的，2010年，中国大概有4.2亿网民，而且人数还在迅速的增长，互联网的日渐流行带来了重大的社会变化，中国的网民往往不同与国外的网民，美国的网民更都多的是受实际需要的驱使，用互联网为工具发电子邮件，买卖商品，科学研究，规划形成或者付款，中国网民更多都是出于社交的原因使用互联网，因而更广泛的使用论坛、博客，聊天室等。【互联网：参考译文】

The Internet community of China is developing in the fastest way in the world.China has about 420 million netizens in 2010,and the number is still growing rapidly.The growing popularity of Internet has brought significant changes to the society.And Chinese netizens are often different from the netizens in America.American netizens are more motivated by actual needs, using the Internet as a tool to send e-mails, buying and selling goods, plan trips or payment.Chinese netizens are more use the Internet for social reasons.Hence they use QQ and chat-rooms for a wider range.翻译题三：越来越多的中国年轻人正对旅游产生兴趣，这是近年来的新趋势。年轻游客数量的不断增加，可以归因于他们迅速提高的收入和探索外部世界 的好奇心，随着旅行多了，年轻人在大城市和著名景点花的时间少了。他们反而更为偏远的地方所吸引。有些人甚至选择长途背包旅行。最近调查显示，很多年轻人想要通过旅行来体验不同的文化，丰富知识，拓展视野。旅游：参考译文】

More and more young people are interested in Chinese tourism, which is a new trend in recent years.Increasing number of young tourists, they can be attributed to the rapid increase of income and to explore the world outside of curiosity, with travel much, young people in big city and famous scenic spots to spend less time.Instead they are more attracted to a remote place.Some people even choose long backpacking trip.According to a recent survey, many young people who want to experience a different culture, travel through the rich knowledge, the development field of vision.英译中 【1】道德行为的实施

通常一个组织表现出较高的道德行为，这个CEO比起他周围的人有着更开放、明确的道德管理体系。在一个致力于的实现高的道德标准的公司，其董事会是通过以下方面来传达自身的承诺：公司道德规范、公司公开致辞和出版物、针对不道德行为的处理政策、高管的行为以及为保证员工服从而采取的行动。高层主管要求他们手下的职员不止要遵守道德规范，还要举报那些不遵守规范的员工。对于已经有这些道德规章制度的公司，会鼓励员工来遵守道德规范。尽管执行的过程是CEO来引导，但是需要高管的参，来加强对下属道德的管理和是否顺从。“灰色区域”要被明确规定，并和员工公开讨论，同时需要设立引导解决争议的机构。管理的人员不能假设员工已经被道德管理或已按照道德标准执行。管理人员可以用一些方法来锻炼道德领导力，第一、最重要的是他们要在自己的行为中设立良好的道德规范的例子并且设立廉正的传统。公司的决定应被视为道德上的“行动胜于语言”。第二，管理人员和雇员应当被教导什么是道德的而什么不是；道德训练的项目应当被设立而且“灰色地带”应当被讨论和确定。所有人应当被鼓励提出有关道德的事件并且讨论他们。第三，高层管理人员应该明确的参照公司的道德规范并且在道德事件上有一个强力的立场。第四，高层管理必须做好在巨大争议中作为最后仲裁者的准备；这意味着要将人员调离关键岗位或者让他们离职因为他们的违反规定。这也意味着需要斥责那些在监控和执行道德服从上松懈的人。在追求道德的不端行为中不能采取快速和果断的行动被视为是缺乏真正的承诺。一个成熟的程序，以确保遵守道德标准通常包括：（1）董事会的监督委员会，通常由外部董事组成。（2）对一个委员会的高级管理人员直接进行训练、履行和遵从。（3）每年审计经理的结果和正式报告来弥补经理的不足行为。（4）定期要求员工签署需要服从的道德标准文件。【2】行业竞争的五力模型

由麦克波特发明的“五力模型”已经是作为测试竞争环境的最常使用的分析工具。它用五种基础竞争力的术语来描述竞争环境： 1潜在进入者是威胁。

2供应商的讨价还价能力的威胁。3消费者讨价还价能力的威胁。4替代品的威胁。5行业内的竞争者的威胁。

总之，这些力量确定了竞争的性质和程度，还有一个行业的潜在利润。管理者应该懂得在他们这些公司的竞争中如何用这些五个力量中的任何一个去影响行业的竞争环境。就像一种理解会根本上的使这个管理者去决定对于这个行业中最适合的和最有保护效果的战略态势。

第五篇：商务英语总结

Along with the deepening of economic globalization, development and accession to the WTO since the rapid growth of China's foreign trade, China and countries and regions all over the world economic and trade exchanges is becoming more frequent, English is engaged in foreign trade activities of business people for business exchanges and an important tool for communication.Business English trading activities have gradually become an indispensable part.Business English is a business application in the field of language, the language of the salient features of the application is professional and strong, meaning a relatively narrow face, the use of more scientific terms, professional.Many common English words in common, however, business English has its special meaning from the professional early seventies, linguists of the Language in Business English more and more interested in the use of.Pragmatic scientists, sports scientists and conversational analysts from different point of view of business with the characteristics of English language, stylistic features and characteristics of discourse.Business English language has its own characteristics of style, features and pragmatics of discourse characteristics.Business English sentences short, use active voice, present tense and the sentence, such as affirmative.The impact of its purpose, business letter form the structure of text, paragraphs, the characteristics of apparent natural clear convergence and coherence.This is a feature of its discourse with.Business English usually has six key principles: the correct, complete, clear, concise, considerate and courteous.In this paper, the basis of previous studies to try a new approach to the purpose of analysis---a letter from the business point of view to analyze the characteristics of the language of business English, focusing on inspection of its lexical features 随着经济全球化的深入发展和加入WTO，中国的对外贸易快速增长，世界各地的经贸往来中国和国家和地区日趋频繁，英语是从事对外经贸活动的商务人士进行商务交流与沟通的重要工具。商务英语逐渐成为贸易活动中不可缺少的一部分。商务英语在语言领域的商业应用，应用的显著特点的语言是专业性强，意义面相对较窄，多使用科学术语，专业。许多常见的英语常用词，然而，商务英语有其特殊的意义，从专业的七十年代初，语言学家对语言在商务英语中的运用问题越来越感兴趣。语用学家，运动科学家和英语语言的特点，从各自不同的角度分析商务会话分析家，文体特征和语篇特征。商务英语的语言有其自身的文体特点，语篇特征和语用特色。商务英语句子简短，多用主动语态，现在时和句子，如肯定。其目的的影响，商务信函形式的文本段落，结构，明显的衔接和连贯自然清晰的特点。这是一个特征的话语。商务英语通常有六大原则：正确，完整，清晰，简明，体贴周到的。本文在前人研究的基础上，试图分析——一封从业务的角度来分析商务英语的语言特点的目的的一种新方法，重点调查其词汇特征

Business English in his section you'll find materials and lesson plans to get your students prepared for real work scenarios and introduce them to business-related language and grammar, as well as tips and ideas on a range of teaching techniques used in business English classes.And, if you need to keep your lessons topical, our Business Spotlight series provides the perfect solution: based on articles from Business Spotlight, it covers a range of stimulating professional topics, from honesty in job interviews to the challenges of self-employment – and we add a new one every month!商务英语在他的部分，你会发现材料和课程计划来让你的学生准备的实际工作情况，向他们介绍相关的语言和语法，以及一系列的用于商务英语课堂教学技术，技巧和想法。并且，如果你需要保持你的课程主题，我们的业务焦点系列提供了完美的解决方案：基于业务的聚光灯下的文章，它涵盖了一系列刺激的专业问题，从诚信在求职面试中的自我就业–挑战，我们添加一个新的每一个月！

Different In Business English, we can use all the learning English more systematic and some exclusive terms.As we learned there like premium, insight into the performance, such as.These words are the traditional English learning books above to.在商务英语中，我们能更加系统的学习英语的各种用法和一些专属名词。比如我们学过的就有像溢价，绩效，洞察之类的。这些词语是传统英语书上面所学习不到的。

Structure Structure of academic English take is very strict, compared with the general English article, is of great readability, and the level of clarity, there is always a total score, total points like form.The most critical is the characteristic of the article also generally longer.学术英语所采取的结构都是十分严谨的，相对于一般英语文章而言，具有较大的可读性，而且文章的层次清晰，总有着总分，分总之类的形式。最关键的是文章也普遍较长的特点。Theme Academic subjects in English are relatively large, and it is through long-term research conclusion.Theoretical article is very stringent, from psychology, business, mathematics, statistics to analyze every angle.Through the case, convincing data to strengthen the.学术英语的主题都是比较大的，而且都是经过长期研究得出的结论。文章的理论性十分严谨，从心理学，商学，数学，统计学各个角度来分析。通过案例，数据来加强文章的说服力。

Last In academic English class more freedom, the interaction between teachers and students a lot, also hope that develops for a long time, thank you teacher and a semester of teaching.最后的

在学术英语课堂教师和学生更多的自由，很多之间的相互作用，也希望长期发展，谢谢老师和一个学期的教学