第一篇：北京信息科技大学工商管理系《专业英语(上)》期末考试复习专用(雷涯邻主编)
Unit 1
会计提供估量企业经营状态是否良好的信息。在大多数情况下，它从记帐开始。然而，仅仅记录所发生的事并不够。还必须出具报表。有些报表是基于管理目的，但是大多数报表是为了信息和决策两个功能的。没有这些报表，就不可能准确地使股东了解企业的总体经营状况。大部分的会计工作都是由企业雇佣的会计师来做。
另有一些会计师提供一些证明公司的记录是准确的服务。这就是审计。通常他们必须满足更加严格的教育和实践要求。为了保证在这个过程中的客观性，他们不直接受雇于这家公司。一般地，企业之外的股东可以得到他们工作中的信息。他们报告上的图章并不证明企业的业绩的真实性，但的确表明财务报表的良好状况。这个信息将转达给管理机构和公司的投资者。
会计师也担负内部审计师的职责。他们协助管理层就企业的经营做出明智的决策。
Unit 2
公司必须选择一个州成立自己的公司，对于其他的州，它是一个外州公司。不过，获得授权做其他司法管辖区业务是一个简单的程序。因此，注册地州不是特别重要。在任何情况下，发起人必须纳入文件与州法律规定他们的文章，并遵守严格的程序进行适当的法团。按法律必须有所准备。第一次会议和年度会议纪要必须提交企业的书籍。股票证书必须发出。未能履行这些上述要求的，以后可能会导致法院“无视公司实体”，并召开股东对公司债务承担责任的个人。
Unit 3
当高层管理者通过分析性的、综合性的方法来参与战略的制定和执行，这些因素将更可能实现。然而，文中提到的这种正式的、系统的战略计划并没有摆脱批评家的评论。有些人指责这些模型应用起来太复杂，或者说他们只适用于高度稳定的商业环境。另一些人则强调指出该过程中的各个阶段是相互联系的，如果把它们视作独立的阶段可能会产生反作用力。然而还有一些人，像亨利•明兹伯格争辩说，既定的模型阻止了创新和想象力，而它们是制定有效战略的核心。然而，在此提到的综合的、系统的模式的展示是以理解战略管理过程为出发点的。
Unit 5
在很大程度上，市场营销作为辅助部门的这个观点在市场营销公司时代是有效的。但生产线部门和辅助部门的区别已经没有早期的营销时代那么清晰。根据市场营销公司时代的观点，组织的结构是为了发现并对客户对公司创造或提供销售的产品的需求做出反应。此外，市场营销也被视为公司整体战略规划中一个至关重要并且相对完整的一部分。在全公司范围内的市场营销思想的一体化使得生产线职能和辅助职能更加难以区分。比如说汽车生产商根据顾客满意调查所做的市场研究中提供的车主的反馈而改变汽车的特性，所以很难区分新性能的创造（辅助功能）和用于销售的新车（生产线功能）。
Unit 6
公司像个人一样，通常为诸如设备仪器这样贵重的资产购买保险从而避免部分或全部的损失。公司与保险公司签订赔款合同，并定期支付被称为保险费的现金；作为交换，如果公司的财产被火灾洪水这类灾害破坏或毁掉的话，保险公司要负责赔偿。
许多公司都面临着利率风险—利率不可预测的变化导致公司价值减少的可能性。例如，银行通常以短期的形式借用个人的资金（通常不到一年）。银行用这些钱来做汽车、住房这样偿还期很长的贷款业务。当利率不可预料地上涨时，银行几乎立刻便得支付高利率给储蓄者。然而，它们放出的贷款直到三四年到期后才可能获得更高的利率。公司通过购买衍生合同来避免或是防范利率风险。利率上升时，银行出售衍生合同会赚钱。期权和期货合同是两种衍生合同，它们可以在诸如芝加哥商会这样的交易所上买卖。
1.What’s marketing’s function?
Marketing is responsible to see that the right product is available to the right customers, at the right time, in the right place, and at the right price.2.What are the differences between finance and accounting?
Finance is the process of acquiring, controlling, and planning the use of a business funds in order to accomplish the goals and objectives of the business effectively and efficiently.It’s different from the accounting which records the business transactions.3.What are the advantages of Sole Proprietorship?
Sole Proprietorship is the oldest and most widespread from of entrepreneurship.An individual simply owns and runs one’s own business.It’s the most common type of small business.4.What are the major factors affecting successful strategies?
Strategic managers thoroughly understand the competitive environment in which the organization competes;The mission and goals of the organization are simple and consistent with the strategy;Strategic managers understand the organization’s resources and how they translate into strengths and weaknesses;Plans for putting the strategy into action are designed with specificity before it’s implemented;Possible future changes in the proposed strategy are evaluated before the strategy is adopted.5.What’s the core view of contingency theory?
According to contingency theory, the most profitable firms are likely to be those that develop a beneficial fit with their environment.6.What’s the difference between training and development?
While employee training involves making a worker more effective and efficient in their current job, employee development involves the preparation of the employee for future positions within the organization.7.What’s the difference between the function of a line manager and that of a staff manager?
Line manager supervised the line functions which centered on production lines and the coordination of materials and labor to produce tangible goods.Staff manager can coordinate and administers programs for employees.Staff functions are those activities that must be performed to provide necessary support for the line functions to operate effectively.8.How does advertising differ from personal selling?
Personal selling is a unique form of communication in that it involves personal, interactive contact between the buyer and the seller.Advertising can be defined as any paid, impersonal communication by the seller to the buyer or prospective buyer.Advertising is usually conducted through a channel of mass communication.9.Is profit maximization the primary goal of a business?
No.profit maximization is an inappropriate goal for at least two reasons.First, it fails to consider the timing of expected cash flows.Second, maximizing profit fails to consider the riskiness of expected cash flows.1.Each relationship is established by one or more processes: division of labor, departmentalization,and delegation.每一种关系的建立都需要通过一个或更多的过程来实现：劳动力的分配、部门
化和授权。
2.3.4.All activities are done to ensure that the customer’s needs and wants are satisfied adequately.所有的市场活动都要确保客户的需求得到充分的满足。Without accurate information, the success of the business is by random chance.没有准确的信息，企业的成功是偶然的。Reassess the organization’s mission and its goals in light of the previous two steps.根据前两步的分析结果，重新评价组织的使命和目标。
5.6.7.Theories aside, the development and retention of competitive advantage is central to the strategic management process.撇开理论，企业如何发展并保持其竞争优势是战略管理过程的核心任务。Strategic decisions are future-oriented with long-term ramifications, and necessitate long-term commitment.战略决策要着眼于未来，有长期的分支，需要长期的付出。While it’s often possible to make “win-win” strategic decisions, most involve some degree of
trade-offs between alternatives, at least in the short run.尽管做出“双赢”的战略决策是很有可能的，但是大部分的决策包含某种程度的折衷，至少在短期内是这样的。
8.Of the types of organizational capital upon which an organization depends its focus is on the human
resource capital as opposed to the financial or physical capital.在组织赖以生存的各种资源中，人力资源要比财力资源和物力资源更值得关注。
9.Human resource planning is where the human resource management strategy and the organization
mission come together in determining the numbers and skill sets needed for employees based upon the future plans of the organization.人力资源规划是基于组织未来的发展计划，人力资源战略和组织的使命共同决定所需要的员工数量和所要具备的技能。
10.Human resource processes include compensation, recruitment, selection and placement, screening
process, training and development, performance appraisal or job evaluation.人力资源的过程（步骤）包括：薪酬、征募、员工甄选和安置、培训与开发、绩效评估或工作评价。
11.The marketing department era saw the view of selling as a large activity than that of the individual
sales representative “overcoming” the objections of buyers.市场营销部门时代认为，销售是一个更全面的活动，而非个体销售代表征服客户的活动。
12.A product is the good or service created by the company that is offered for sale at a profit to other
organizations or individual customers.产品就是有公司制造，并以营利为目的，销售给组织或个体客户的商品和服务。
13.14.Sales promotions are believed to influence the timing of a trial or purchase of a product.人们认为营业推广可以影响消费者试用或购买产品的时间进程。Marketing as a profession has evolved from simple selling to a highly complex activity of
discovering the underlying needs and wants of potential buyers and coordinating communication efforts by the seller to those buyers.作为一种职业，市场营销已经从个人销售阶段发展到更复杂的行为阶段，它不但可以发现潜在购买者的深层次需求，并且可以使卖方在与买方沟通的过程中不断调整战略。
15.16.17.A business must anticipate when it will need cash and make sure it has access to cash at critical times.企业必须预料它什么时候需要现金并要确保在关键时刻有兑现的途径。It’s often helpful to visualize the problem by putting the cash flows on a timeline.将现金流放在时间轴上有助于将问题形象化。Creditors finance some of a company’s operations by lending it money in return for promised,periodic principal and interest payments.债权人通过借钱给公司的一些交易来获得到期可以偿还的本金及利息。
18.Companies protect against or hedge interest rate risk by purchasing derivative contracts.公司通过
购买衍生合同来避免或是防范利率风险。
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