第一篇：商務(wù)英語(yǔ)-總結(jié)會(huì)議

商務(wù)英語(yǔ) / 對(duì)公眾說(shuō)話 / 12 總結(jié)會(huì)議 Concluding a Business Meeting Action公司第三季會(huì)議在各部門(mén)負(fù)責(zé)人一一報(bào)告，以及與會(huì)者熱烈討論之后，即將落幕。會(huì)議主持人Jennifer，此時(shí)再度上臺(tái)，為會(huì)議做個(gè)總結(jié)。

That wraps up the last item on the agenda.Before we close, are there any questions?

Fine.In summary, I think we agree that this quarter's domestic sales figures show a marked trend in microwave sales.Sam, I'd like you to follow up on that, please.Let's see where this is heading.Jane, thank you for the comprehensive PR status report.I understand there are still a few problems to be worked out, but we all trust in your ability.Ladies and gentlemen, the new design is satisfactory.Let's keep Action ahead of the game.Finally, I appreciate your comments and suggestions about the Canadian sales outlook.This is our first opportunity to promote our products in North America, so we certainly want to cover every detail.Well, then, that covers everything.I make a motion to close the third quarterly meeting of Action Appliances.Is there a second?

短語(yǔ)解說(shuō)

wrap up 完成；結(jié)束

這是個(gè)口語(yǔ)用法，意同“conclude”、“finish”和“close”。主詞可以是人或物。I'd like to quickly wrap up this meeting, so we can go home.我想趕快把這個(gè)會(huì)議結(jié)束，那我們就可以回家。marked trend 明顯的趨勢(shì)

“marked”是過(guò)去分詞當(dāng)形容詞，有‘醒目的、明顯的’意思；“trend”是指事物或社會(huì)現(xiàn)象變動(dòng)的趨勢(shì)。

Judging from the graph, you can see a marked trend upward on the Japanese stock exchange.依照這張圖表，你們可以看出日本股市明顯地上漲。follow up on(something)進(jìn)一步了解 “follow”原是「跟隨」的意思；這個(gè)詞組是指注意某事發(fā)展，并進(jìn)一步深入地了解它。介系詞“on”之后所跟的名詞詞組即代表需要了解的事。

We can take care of that problem when we follow up.等我們更進(jìn)一步地了解問(wèn)題后，就容易解決了。

status report 狀況報(bào)告

“status”指‘事情的狀況’。一般公司都會(huì)要求每個(gè)計(jì)劃或部門(mén)的負(fù)責(zé)人在固定的時(shí)間，報(bào)告事情的最新進(jìn)展，即“status report”。

The accounting department is required to submit weekly status reports to our general manager.會(huì)計(jì)部必須每周向總經(jīng)理提出現(xiàn)況報(bào)告。work out 解決，完成

這個(gè)俚語(yǔ)在此是指‘解決問(wèn)題’，通常有得到圓滿結(jié)果之含意。除此之外，它還有‘算出…；鍛煉身體’等的解釋。

Things will work out as long as you are patient.只要你有耐心，事情早晚會(huì)解決的。ahead of the game 領(lǐng)先

這是俚語(yǔ)用法，照字面解釋?zhuān)冈谝豁?xiàng)運(yùn)動(dòng)比賽中‘領(lǐng)先其它的人’；亦即表示在某種情況中占優(yōu)勢(shì)，超越他人。

She studies hard every day to stay ahead of the game.她為了要領(lǐng)先其它同學(xué)，每天都很用功。

句型總結(jié)

●

討論結(jié)束

1.That wraps up the last item on the agenda.2.That takes care of the last order of business.3.That concludes the final order of business.主席首先應(yīng)宣布討論已經(jīng)結(jié)束，之后再作結(jié)語(yǔ)。“wrap up”與“conclude”的意思相同，表示‘結(jié)束’。“take care of”在此有‘完成’之意。●

總結(jié)重點(diǎn)

1.In summary, I think we agree that this quarter's domestic sales figures show a marked trend in microwave sales.2.Overall, I think we are in agreement about the third quarter's sales figures that show a marked trend in microwave sales.3.To repeat, we agree that the microwave sales figures are showing a marked trend.宣布討論結(jié)束之后，主持人應(yīng)總結(jié)會(huì)議的討論結(jié)果或要點(diǎn)。“I think we agree…”是一個(gè)的間接句法，婉轉(zhuǎn)地詢問(wèn)其它人的意見(jiàn)；而“in summary”、“overall”或“to repeat”是作摘要的實(shí)用詞匯，通常置于句首。

●

感謝與會(huì)者

1.Finally, I appreciate your comments and suggestions about the Canadian sales outlook.2.And lastly, thank you for your comments and suggestions about the Canadian sales outlook.3.In conclusion, I welcome your comments and suggestions about the sales outlook for Canada.做過(guò)要點(diǎn)總結(jié)后，主席可以感謝與會(huì)者的建議和參與。用“finally”、“l(fā)astly”或“in conclusion”來(lái)承接上文，亦表示這是談話的最后一段了。并以“appreciate” ,“thank you”這些字眼表達(dá)謝意。

●

提議散會(huì)

1.I make a motion to close the third quarterly meeting of Action Appliances.Is there a second?

2.I'd like to make a motion to conclude the third quarterly meeting of Action Appliances.Is there a second?

3.I move that we close this quarterly meeting.Do I have a second?

最后主席應(yīng)提出散會(huì)的動(dòng)議，并要求臺(tái)下的人附議，若有人附議，即可進(jìn)行表決，決定散會(huì)與否。

第二篇：商務(wù)英語(yǔ)會(huì)議對(duì)話

Conversation 1meeting

A: we need to discuss our work plan for next year.Miss Tang, did you prepare a list of action items?

B: yes.Does everyone have a copy? It’s only a draft, so I would appreciate any feedback before I forward it to the other departments.A: I see that expanding our product line tops the list of priorities.Although product development is important, I also think we need to find ways of upgrading our distribution network.B: I’ve asked the marketing department to follow up on that.I intend to incorporate some of their suggestions into the work plan before we submit the final report

A: we should also brainstorm with folks in advertising to make sure that our target audience is getting the message.B: we’ll have to be careful about how we present our ideas.Those creative types can be awfully sensitive!

A: I’ll speak with the assistant director in the advertising department.We have a good working relationship, and I think she’ll be receptive to our ideas.B: good.Let’s move on.Conversation 2meeting

A: today, we’re going to talk over how to increase sales in our country next year.Have you got any idea?

B: I think we should launch a new advertising and promotion campaign at the very beginning of next year.If we want to enjoy a bigger market share in our country, we should first let more people know about our products.C: I quite agree with your, Mr.Jing.In addition, I think we ought to run some more chain shops not only in some large cities but also in some medium-sized cities in our country.If we only emphasize large cities, we’ll lose market share.I think it is a good channel to promote our products.A: how do you feel about that, Mr.Brown?

D: I agree up to the point.But I think the main point is that our products are a bit expensive, compared with other brands.A: you mean we’ll reduce our prices?

D: as far as I am concerned, I think it’s a good idea to reduce our price by 5%.Perhaps at the beginning, we’ll lose some money, but it can make customers easy to accept our products.Little by

little, we can make small profits but quick returns.B: I don’t agree with you.You know, we only make a small profit at these prices.As I see, it’s more important to improve product quality and after-sales service than to reduce price.A: this seems a sensible and constructive suggestion.On the one hand, we should do further advertising and promotion.On the other hand, we should improve our after-sales service.It’s a good idea to open chain shops in some medium-sized cities.Are we all agreed?

All: yes.

第三篇：商務(wù)英語(yǔ)總結(jié)

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 隨著經(jīng)濟(jì)全球化的深入發(fā)展和加入WTO，中國(guó)的對(duì)外貿(mào)易快速增長(zhǎng)，世界各地的經(jīng)貿(mào)往來(lái)中國(guó)和國(guó)家和地區(qū)日趨頻繁，英語(yǔ)是從事對(duì)外經(jīng)貿(mào)活動(dòng)的商務(wù)人士進(jìn)行商務(wù)交流與溝通的重要工具。商務(wù)英語(yǔ)逐漸成為貿(mào)易活動(dòng)中不可缺少的一部分。商務(wù)英語(yǔ)在語(yǔ)言領(lǐng)域的商業(yè)應(yīng)用，應(yīng)用的顯著特點(diǎn)的語(yǔ)言是專(zhuān)業(yè)性強(qiáng)，意義面相對(duì)較窄，多使用科學(xué)術(shù)語(yǔ)，專(zhuān)業(yè)。許多常見(jiàn)的英語(yǔ)常用詞，然而，商務(wù)英語(yǔ)有其特殊的意義，從專(zhuān)業(yè)的七十年代初，語(yǔ)言學(xué)家對(duì)語(yǔ)言在商務(wù)英語(yǔ)中的運(yùn)用問(wèn)題越來(lái)越感興趣。語(yǔ)用學(xué)家，運(yùn)動(dòng)科學(xué)家和英語(yǔ)語(yǔ)言的特點(diǎn)，從各自不同的角度分析商務(wù)會(huì)話分析家，文體特征和語(yǔ)篇特征。商務(wù)英語(yǔ)的語(yǔ)言有其自身的文體特點(diǎn)，語(yǔ)篇特征和語(yǔ)用特色。商務(wù)英語(yǔ)句子簡(jiǎn)短，多用主動(dòng)語(yǔ)態(tài)，現(xiàn)在時(shí)和句子，如肯定。其目的的影響，商務(wù)信函形式的文本段落，結(jié)構(gòu)，明顯的銜接和連貫自然清晰的特點(diǎn)。這是一個(gè)特征的話語(yǔ)。商務(wù)英語(yǔ)通常有六大原則：正確，完整，清晰，簡(jiǎn)明，體貼周到的。本文在前人研究的基礎(chǔ)上，試圖分析——一封從業(yè)務(wù)的角度來(lái)分析商務(wù)英語(yǔ)的語(yǔ)言特點(diǎn)的目的的一種新方法，重點(diǎn)調(diào)查其詞匯特征

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!商務(wù)英語(yǔ)在他的部分，你會(huì)發(fā)現(xiàn)材料和課程計(jì)劃來(lái)讓你的學(xué)生準(zhǔn)備的實(shí)際工作情況，向他們介紹相關(guān)的語(yǔ)言和語(yǔ)法，以及一系列的用于商務(wù)英語(yǔ)課堂教學(xué)技術(shù)，技巧和想法。并且，如果你需要保持你的課程主題，我們的業(yè)務(wù)焦點(diǎn)系列提供了完美的解決方案：基于業(yè)務(wù)的聚光燈下的文章，它涵蓋了一系列刺激的專(zhuān)業(yè)問(wèn)題，從誠(chéng)信在求職面試中的自我就業(yè)–挑戰(zhàn)，我們添加一個(gè)新的每一個(gè)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.在商務(wù)英語(yǔ)中，我們能更加系統(tǒng)的學(xué)習(xí)英語(yǔ)的各種用法和一些專(zhuān)屬名詞。比如我們學(xué)過(guò)的就有像溢價(jià)，績(jī)效，洞察之類(lèi)的。這些詞語(yǔ)是傳統(tǒng)英語(yǔ)書(shū)上面所學(xué)習(xí)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.學(xué)術(shù)英語(yǔ)所采取的結(jié)構(gòu)都是十分嚴(yán)謹(jǐn)?shù)模鄬?duì)于一般英語(yǔ)文章而言，具有較大的可讀性，而且文章的層次清晰，總有著總分，分總之類(lèi)的形式。最關(guān)鍵的是文章也普遍較長(zhǎng)的特點(diǎn)。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.學(xué)術(shù)英語(yǔ)的主題都是比較大的，而且都是經(jīng)過(guò)長(zhǎng)期研究得出的結(jié)論。文章的理論性十分嚴(yán)謹(jǐn)，從心理學(xué)，商學(xué)，數(shù)學(xué)，統(tǒng)計(jì)學(xué)各個(gè)角度來(lái)分析。通過(guò)案例，數(shù)據(jù)來(lái)加強(qiáng)文章的說(shuō)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

在學(xué)術(shù)英語(yǔ)課堂教師和學(xué)生更多的自由，很多之間的相互作用，也希望長(zhǎng)期發(fā)展，謝謝老師和一個(gè)學(xué)期的教學(xué)

第四篇：怎么開(kāi)英文會(huì)議(商務(wù)英語(yǔ))

怎樣開(kāi)一個(gè)英文會(huì)議

——商務(wù)英語(yǔ)會(huì)議

A:B，最近晚上去跑步了嗎？

Are you running in the evening recently, SZF? B:有，天天跑，對(duì)身體好

Yes, everyday it’s benefit to our body.C:我也去了

I also want to go

A:瞎扯的吧 我都沒(méi)見(jiàn)過(guò)你們

I haven’t seen you.D:B身體不錯(cuò)啊

Good body.B:還好還好，多謝夸獎(jiǎng)

Thank you!just so-so

E:你們?cè)诹氖裁矗颗懿剑课乙埠孟?/p>

What are you talking? Running? I also want to.D:周末，一起去健身吧

How about going to the gym on the weekend? B:好啊

Ok

A:可以吧

Good idea.E:好了 大家都在 時(shí)間也到了 開(kāi)始開(kāi)會(huì)吧

It looks like everyone's here，time is over,Shall we begin ? C:我OK啦

I’m ok.B:好啊

Ok

D:好

Ok

A:恩

En

E:帶了手機(jī)調(diào)靜音或關(guān)機(jī)

If you have mobile phone, could you please turn in off?B:好的Yeah

C:好的，搞定

Ok

D:嗯

En

E:（發(fā)材料）這是我們的會(huì)議流程 大家看看

Ok, This is our meeting process, have a look.E:上次會(huì)議我們做了一個(gè)BOBO知名度市場(chǎng)調(diào)研報(bào)告 表明BOBO還是很受歡迎的,但是公司還沒(méi)有沒(méi)有開(kāi)發(fā)很多關(guān)于BOBO的一些產(chǎn)品

Last meeting we did a market research report visibility BOBO.It’s suggested that BOBO are popular to young children.Our company doesn’t have many products about BOBO.So the purpose of the meeting is to researching and developing 4 new products for children.E：這次會(huì)議主要目的就是研發(fā)出4種產(chǎn)品

The purpose of the meeting is to researching and developing 4 new products for children.E：OK 看一下會(huì)議流程 SZF 說(shuō)下你的產(chǎn)品

Ok, look at the agenda, First let Mr.Szf talk about his product B：在我看來(lái)，我們可以生產(chǎn)一種bobo的拼圖

In my view, we can develop a kind of bobo puzzle.E：拼圖？有什么意義嗎？能說(shuō)具體一點(diǎn)嗎？

Puzzle? What is the significance of your product? Could you speak specific please?

B：你知道，拼圖不僅有益智的效果，而且。。。。。。。。。。You know, the puzzle, not only develop intelligence, but kids can find pleasure from it.After a hard work of puzzle, looking the BOBO pattern at the puzzle, I think the children and adults will have a deep impression in our products.E：你們?nèi)齻€(gè)人對(duì)他的產(chǎn)品有什么看法？YYC首先來(lái)

Do you have any question about his product? YYC first.C：我提個(gè)問(wèn)題哈，這個(gè)拼圖有很多種，你能具體介紹下嗎？怎么把伯伯這個(gè)形象融入進(jìn)去

Sorry, could I ask a question, please? The puzzle have many kinds, so what’s kind of puzzle?Could you speak specific please? And how integrate this image into puzzle?

B：是這樣的，拼圖的圖案就是BOBO的形象，這樣也可以起到宣傳的效果

Oh, the puzzle’s pattern is BOBO image, if we can do it, it will play the effect of publicity.D：但這一點(diǎn)都不實(shí)用，我不喜歡你這個(gè)方案

But that is not practical;I do not like this program of you.B：如果你想要更實(shí)用的話，我們可以把拼圖做的大一些。。。。。一舉三得啊

If you want a more practical, the puzzle can make some bigger, thicker, softer, so customers can spread the puzzle on the ground and sit down.If we can do it, the funny of play puzzle, the practicability, and the effect of publicity, it is shooting two birds with one stone.A：我認(rèn)為這是一個(gè)不錯(cuò)的想法，我認(rèn)同你

I think this is a great idea, I support you.B：謝謝

Thank you!

D：這樣啊，我無(wú)話可說(shuō)了

If so, I don’t want to say anything.E：拼圖這個(gè)不錯(cuò) 那就把它作為一個(gè)產(chǎn)品來(lái)研發(fā)吧

The puzzle is great, so the puzzle would put it to develop it as a product E：SZ 你準(zhǔn)備開(kāi)發(fā)什么產(chǎn)品？

what products you are ready to develop? Mr.Sz?

D：電動(dòng)陀螺

the electric gyro

E：電動(dòng)陀螺？聽(tīng)起來(lái)很有趣

The electric gyro? Sounds fun.D：首先。其次。還有。。

Tops on the main body-solid-mounted electric motors and batteries.Motor shaft upward, is in the rotation of the electric gyro axis position.On the hinge blades fixed location to start the motor, can expose the gyro vertical in the supporting medium long turns.The electric gyro can also set the colors lamps and light bulbs, so that it turns the brilliance and light in all directions, thus increasing the perception of the entertainment.E：你這和其他普通陀螺有什么不同的嗎？

What is the bust difference in contrast to the ordinary gyro? D：這就要提到一點(diǎn)，，，，It is necessary to mention that you can install micro-gyroscope internal music player, causes the gyro to rotate along with the beauty of the music.Of course, in the gyro packages can use stickers of cartoon character Bobo.E：音樂(lè)？不錯(cuò)的主意WHH 你怎么看？

Music? Great idea.what about you?

A：恩，不錯(cuò)的想法，尤其是孩子們，對(duì)音樂(lè)還是很喜歡的，而且資金投入也不會(huì)太大

En,good idea.especially children, still very fond of music, but it will not be much capital investment

B：不好意思，打斷一下，這個(gè)陀螺會(huì)不會(huì)對(duì)小孩子有危險(xiǎn)啊？比如，小孩子揮鞭子的時(shí)候可能會(huì)抽到別人

Sorry, to interrupt, the gyro will not dangerous for children ah? For example, when a child whiplash child may be able to get someone else D：額，因?yàn)橥勇菔请妱?dòng)的，所以沒(méi)有陀螺鞭

Break, because the gyro is electric, there is no whip gyroscope B：哦，這樣的話還是不錯(cuò)的O, that’s great if so.D：是的，Bobo貼紙和Bobo英語(yǔ)雙劍合璧，必勝

Yes, Bobo Bobo stickers and English two-pronged approach to win E：YYC 你有什么意見(jiàn)嗎？

what’s your opinion, YYC?

C：我覺(jué)得還行，沒(méi)有意見(jiàn)

I feel okay, no comment

E：那好 那這個(gè)電動(dòng)陀螺也算一個(gè)研發(fā)產(chǎn)品吧

Well, then this can be considered an electric gyro product development right

E：WHH 你怎么樣？

WHH, how about you?

A：我的方案是這樣的。。。

The bag is printed on a variety of image BOBO.It can not only attract students to buy bags, but also to better promote BOBO sales in student groups.We all know that students must attend class every day and the children like buy something when they find their classmates have new thing but he don’t.E：BOBO背包？好像市場(chǎng)上有很多相似的產(chǎn)品 你們?cè)趺纯矗?/p>

BOBO backpack? If there are many similar products on the market, how do you see?

C：我也覺(jué)得，市場(chǎng)上背包太多了，競(jìng)爭(zhēng)或許激烈，好多類(lèi)似這種比如說(shuō)米奇……我們很沒(méi)有優(yōu)勢(shì)

I also think the backpack on the market too much, perhaps fierce

competition, a lot like this example, we are no advantages Mickey......A：我不這樣認(rèn)為，我覺(jué)得卡通形象的書(shū)包還是很少的，一般我們見(jiàn)到的都是運(yùn)動(dòng)品牌的，比如Adidas,Nike等等，而且卡通形象更能吸引大家

I do not think so, I think the cartoon image of the bags or small, in general we see is the sports brands, such as Adidas, Nike, etc., and cartoon characters more attractive to everyone

D：不，我覺(jué)得做書(shū)包本身就沒(méi)有創(chuàng)意，更別說(shuō)競(jìng)爭(zhēng)激烈

No, I feel that the bag itself is not creative, not to mention the fierce competition

B：我也這樣覺(jué)得，做書(shū)包不太好

I also think so, do not a good school bags

A：不要這樣吧，我的天！

Oh, no ,my god!

E：貌似大家都反對(duì)啊 這個(gè)方案就放下吧

Looks like we are opposed to this proposal would put it down.E：YYC 你的產(chǎn)品是什么？

What is your product,YYC?

C：我的方案是根據(jù)BOBO的形象推出一系列親子裝，現(xiàn)在BOBO非常流行，廣大年輕夫妻也很樂(lè)于接受親子裝………………

My plan is to launch a series based on the image of parents installed BOBO, BOBO very popular now, the majority of young couples are very receptive to parents installed..........E：SZF 你怎么看？

What’s about you,SZF?

B：我認(rèn)為這個(gè)衣服的市場(chǎng)競(jìng)爭(zhēng)力跟書(shū)包一樣大，而且沒(méi)有很好地品牌效應(yīng)，很難占有市場(chǎng)

I think the market competitiveness of the clothes with bags as big, but not a good brand, market share is difficult

C：這個(gè)親子裝不是特別注重品牌，我們重點(diǎn)在BOBO這個(gè)形象，可以大眾化～他的市場(chǎng)非常廣，一年四季都可以推出，沒(méi)有季節(jié)性因素～

The parents installed is not particularly pay attention to brand, we focus on BOBO this image, he can mass-market is very wide, can be introduced throughout the year, no seasonal factors

B：我還是保留意見(jiàn)

I still reservations

E：你們二個(gè)人呢？

What’s about you?

A：我同意衣服那個(gè)方案，畢竟親子裝比的不僅僅是品牌，比的更是創(chuàng)意，Bobo在上面更能體現(xiàn)出家庭的溫馨

I agree with the clothes that program, after parents installed over not only the brand, more creative than, Bobo above better reflect the warmth of the family

D：其實(shí)我覺(jué)得親子裝還是很有潛力的In fact, I think the parents installed or promising

E：恩 我也覺(jué)得不錯(cuò) 這個(gè)也確認(rèn)為研發(fā)產(chǎn)品吧

En, I also think great!This also

E：

all you said about the new BOBO products is good.We’re nearly out of time.So do we all agree that BOBO puzzle, the electric gyro, BOBO bags and parentage clothes? Next meeting, we need to design certain style of the new product.C：OK～

E: Any question?

孫，蘇，魏，晏: no

E: Thank you very much, everyone.The meeting is over.We’ll meet again on the next week at 7:00pm.

第五篇：大學(xué)商務(wù)英語(yǔ)總結(jié)

術(shù)語(yǔ)翻譯：

1、復(fù)式記賬double-entrybookkeeping2、會(huì)計(jì)循環(huán)accounting cycle3、財(cái)務(wù)報(bào)表financial statement4、會(huì)計(jì)恒等式accounting equation5、留存收益retainedearning6、凈利潤(rùn)凈損失net income/ net loss7、原始憑證source document8、日記賬（普通特種）general / special journal9、分類(lèi)賬（總明細(xì)）general /subsidiary ledger10、試算平衡表trial balance11、調(diào)整分錄adjusting entries12、財(cái)務(wù)報(bào)表附注 notes to the financial statements13、權(quán)益融資 equity financing14、債務(wù)融資 debt financing15、financial and security institution 金融和證券機(jī)構(gòu)

16、Accounting Standards For Business Enterprise企業(yè)會(huì)計(jì)準(zhǔn)則

17、短期償債能力short-term liquidity18、長(zhǎng)期償債能力long-term solvency19、資本結(jié)構(gòu) capital structure20、壞賬準(zhǔn)備 provision for bad debts21、融資租入固定資產(chǎn)fixed assets financed by leasing22、流動(dòng)負(fù)債current liabilities23、construction in progress 在建工程

24、goods in process 在產(chǎn)品

25、deferred tax on debit/credit 遞延稅款/借款款項(xiàng)

26、accounts payable 應(yīng)付賬款

27、notes receivable 應(yīng)收票據(jù)

28、advances from customers 預(yù)收賬款

29、paid-in capital 實(shí)收資本

30、capital reserve資本公積

31、surplus reserve盈余公積

32、undistributed profit未分配利潤(rùn)

33、accrual-based accounting 權(quán)責(zé)發(fā)生制

34、cash-based accounting 現(xiàn)金收付制

35、先進(jìn)先出法（FIFO）first in first out36、后進(jìn)先出法（LIFO）last in first out37、加權(quán)平均法weighted average38、成本與市價(jià)孰低法（LCM）lower of cost and market39、lower of the carrying amount and recoverable amount 可收回金額與賬面金額孰低

40、成本法 cost method41、權(quán)益法 equity method42、issue a bond at a premium/discount 折價(jià)/溢價(jià)發(fā)行

43、本金 principal44、（債券的）票面價(jià)值face value45、殘值residual value46、累計(jì)折扣 accumulated depreciation47、銷(xiāo)售退回 return of sales48、銷(xiāo)售折讓 sales allowance49、銷(xiāo)售折扣 sales discount50、計(jì)劃成本法 planned costing51、定額成本法 norm costing52、成本差異 cost variance53、營(yíng)業(yè)外支出 non-operating expense54、所得稅 income tax55、投資損失（收益）investment loss（profit）

56、ROA資產(chǎn)收益率

57、ROE投資報(bào)酬率

58、ROI投資收益率

59、P/E ratio 每股市價(jià)/每股盈余

60、M/B value 市場(chǎng)價(jià)值與賬面價(jià)值的比例

61、EPS 每股盈余

62、working capital 營(yíng)運(yùn)資本

63、EBIT息稅前利潤(rùn)

64、capital gains 資本利得

65、market equilibrium 市場(chǎng)均衡

66、CAPM 資本資產(chǎn)定價(jià)模型capital assets pricing model67、capital cost 資本成本

68、貼現(xiàn)率discount rate69、業(yè)務(wù)憑證business document70、過(guò)賬 post71、固定資產(chǎn)減值準(zhǔn)備provision for impairment loss on fixed assets72、系統(tǒng)風(fēng)險(xiǎn)system risk73、marketable security 可出售債券

74、共同比報(bào)表 common-size statement75、獨(dú)資 the sole proprietorship

句子與段落翻譯

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(貸方).(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.復(fù)式記賬法是一種古老而被廣泛接受的會(huì)計(jì)數(shù)據(jù)記錄系統(tǒng)。復(fù)式記賬能確保每項(xiàng)交易的記錄都不影響會(huì)計(jì)基本恒等式的平衡：

資產(chǎn)=負(fù)債+所有者權(quán)益

總的來(lái)說(shuō)，復(fù)式記賬具有以下一些重要特點(diǎn)：

（1）資產(chǎn)增加計(jì)入借方，減少計(jì)入貸方。

（2）負(fù)債和所有者權(quán)益賬戶增加計(jì)入貸方，減少計(jì)入借方。

（3）一家公司的所有者權(quán)益包括股票資本賬戶和留存收益賬戶。

（4）收入、費(fèi)用及股利通過(guò)留存收益賬戶與所有者權(quán)益相聯(lián)系。

（5）費(fèi)用和股利增加計(jì)入借方，減少計(jì)入貸方，因?yàn)樗鼈冇绊懰姓邫?quán)益。

（6）收入增加計(jì)入貸方，減少計(jì)入借方。

（7）每期收入總額與費(fèi)用總額之差為凈利潤(rùn)（損失），其透過(guò)留存收益增加（減少）所有者權(quán)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.折舊是在工廠設(shè)備(長(zhǎng)期資產(chǎn))預(yù)期可創(chuàng)造收入的使用年限內(nèi),對(duì)其成本進(jìn)行系統(tǒng)攤銷(xiāo)的過(guò)程,針對(duì)折舊費(fèi)用的調(diào)整分錄為增加(借記)折舊費(fèi)用,增加(貸記)一個(gè)稱為“累計(jì)折舊”的專(zhuān)門(mén)賬戶，累計(jì)折舊屬于資產(chǎn)備抵賬戶，它作為資產(chǎn)的減項(xiàng)用以記錄資產(chǎn)余額的減損，廠場(chǎng)設(shè)備賬戶是不貸記折舊。

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.財(cái)務(wù)報(bào)告是會(huì)計(jì)核算的最終產(chǎn)品,是匯總反映企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的書(shū)面文件,包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表以及一些補(bǔ)充表格，報(bào)表附注和有關(guān)財(cái)務(wù)情況的解釋性報(bào)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.利潤(rùn)表是反映企業(yè)某一會(huì)計(jì)期間,經(jīng)營(yíng)成果及其分配的會(huì)計(jì)報(bào)表.編制利潤(rùn)表的目的是為了向使用者提供有關(guān)企業(yè)經(jīng)營(yíng)成果的會(huì)計(jì)信息,利潤(rùn)表的功能包括:幫助解釋、評(píng)價(jià)、預(yù)測(cè)長(zhǎng)期償債能力，幫助管理層進(jìn)行經(jīng)營(yíng)決策，幫助評(píng)價(jià)管理層的業(yè)績(jī)。

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.盡管資產(chǎn)負(fù)債表很有用，但也有一些嚴(yán)重的缺陷，外部使用者經(jīng)常需要知道一家公司的價(jià)值，但是資產(chǎn)負(fù)債表一般并不反映企業(yè)的當(dāng)前價(jià)值，實(shí)際上，許多資產(chǎn)通常是按低于市場(chǎng)價(jià)值的歷史成本報(bào)告的，而另一些資產(chǎn)甚至都沒(méi)有包括在表內(nèi)，因此，通常資產(chǎn)負(fù)債表數(shù)字幾乎不反映公司的價(jià)值。與資產(chǎn)負(fù)債表相關(guān)的一個(gè)問(wèn)題是計(jì)價(jià)貨幣的不穩(wěn)定性。另一個(gè)缺陷是沒(méi)有做到所有公司對(duì)于相似的項(xiàng)目都采用類(lèi)似的方法進(jìn)行分類(lèi)和報(bào)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

財(cái)務(wù)報(bào)表的來(lái)的信息的基礎(chǔ)上，我們可以計(jì)算很多財(cái)務(wù)比率來(lái)給以下財(cái)務(wù)經(jīng)營(yíng)領(lǐng)域提供信息

（1）短期償債能力（2）長(zhǎng)期償債能力和資本結(jié)構(gòu)（3）盈余能力（4）效率（5）增長(zhǎng)率（6）市場(chǎng)價(jià)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）

股票價(jià)值等于按投資者預(yù)期從可比證券上獲得的回報(bào)率貼現(xiàn)的現(xiàn)金流出，普通股沒(méi)有固定的到期日，其現(xiàn)金支付由無(wú)限期的股利流組成，因此普通股的現(xiàn)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.投資的風(fēng)險(xiǎn)最好在投資組合中予以確定,大多數(shù)投資者不會(huì)把雞蛋放在同一個(gè)籃子里,他們會(huì)分散投資,因此僅靠對(duì)單個(gè)證券的體驗(yàn)并不能判斷出該證券的有效風(fēng)險(xiǎn).如果某一證券與其他證券組成投資組合,則該證券收益的不確定性將被部分”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衡量了市場(chǎng)每增加變動(dòng)百分之一時(shí)投資者預(yù)期股價(jià)將變化的大小,所用股票的β平均值為1.0,貝塔值超過(guò)1的股票對(duì)市場(chǎng)的變化異常敏感,而貝塔值低于1的股票對(duì)市場(chǎng)的變化就不那么敏感.因此貝塔為2.0的股票組合的風(fēng)險(xiǎn)是貝塔為1.0的股票組合風(fēng)險(xiǎn)的兩倍.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.投資組合選擇的基本原則歸結(jié)為一種常識(shí)性的說(shuō)法是，投資和力圖提高其投資組的期望并減少該收益的標(biāo)準(zhǔn)差，有效投資組合是那些特定標(biāo)準(zhǔn)差下具有最高期望收益或特定期望收益與下具有最低標(biāo)準(zhǔn)差的投資組合。

簡(jiǎn)答題

1、what are the two formats of balance sheet and the two formats of income statement separately？資產(chǎn)負(fù)債表的兩種形式是什么?

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.如何計(jì)算下列財(cái)務(wù)比率,寫(xiě)出他們的公式

Current ratio=total current assets/total current liabilities

流動(dòng)比率=流動(dòng)資產(chǎn)總額/流動(dòng)負(fù)債總額

Quick ratio=quick assets/total current liabilities

速動(dòng)比率=速動(dòng)資產(chǎn)/速動(dòng)負(fù)債總額

Accounts receivable turnover=sales/accounts receivable

應(yīng)收賬款周轉(zhuǎn)率=銷(xiāo)售收入/平均應(yīng)收賬款

Days inventory=days in period/inventory turnover

平均收賬期=天數(shù)/存貨周轉(zhuǎn)率

Debt ratio=total debt/total assets

負(fù)債比率=總負(fù)債/總資產(chǎn)

Equity multiplier=total assets/total equity權(quán)益乘數(shù)=總資產(chǎn)/總權(quán)益

Interest coverage=EBIT/interest expense

利息保障倍數(shù)=息稅前利潤(rùn)/利息費(fèi)用

ROA=net income/average total assets

資產(chǎn)收益率=凈利潤(rùn)/平均總資產(chǎn)

ROE=net income/average stockholder s equity

權(quán)益報(bào)酬率=凈利潤(rùn)/平均股東權(quán)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=每股市價(jià)/每股盈余

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

市值與賬面值比=每股市價(jià)/每股賬面價(jià)值

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

通過(guò)杜邦分析體系來(lái)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？什么是凈現(xiàn)值法則？

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