第一篇：大學商務英語總結

術語翻譯：

1、復式記賬double-entrybookkeeping2、會計循環accounting cycle3、財務報表financial statement4、會計恒等式accounting equation5、留存收益retainedearning6、凈利潤凈損失net income/ net loss7、原始憑證source document8、日記賬（普通特種）general / special journal9、分類賬（總明細）general /subsidiary ledger10、試算平衡表trial balance11、調整分錄adjusting entries12、財務報表附注 notes to the financial statements13、權益融資 equity financing14、債務融資 debt financing15、financial and security institution 金融和證券機構

16、Accounting Standards For Business Enterprise企業會計準則

17、短期償債能力short-term liquidity18、長期償債能力long-term solvency19、資本結構 capital structure20、壞賬準備 provision for bad debts21、融資租入固定資產fixed assets financed by leasing22、流動負債current liabilities23、construction in progress 在建工程

24、goods in process 在產品

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

26、accounts payable 應付賬款

27、notes receivable 應收票據

28、advances from customers 預收賬款

29、paid-in capital 實收資本

30、capital reserve資本公積

31、surplus reserve盈余公積

32、undistributed profit未分配利潤

33、accrual-based accounting 權責發生制

34、cash-based accounting 現金收付制

35、先進先出法（FIFO）first in first out36、后進先出法（LIFO）last in first out37、加權平均法weighted average38、成本與市價孰低法（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、權益法 equity method42、issue a bond at a premium/discount 折價/溢價發行

43、本金 principal44、（債券的）票面價值face value45、殘值residual value46、累計折扣 accumulated depreciation47、銷售退回 return of sales48、銷售折讓 sales allowance49、銷售折扣 sales discount50、計劃成本法 planned costing51、定額成本法 norm costing52、成本差異 cost variance53、營業外支出 non-operating expense54、所得稅 income tax55、投資損失（收益）investment loss（profit）

56、ROA資產收益率

57、ROE投資報酬率

58、ROI投資收益率

59、P/E ratio 每股市價/每股盈余

60、M/B value 市場價值與賬面價值的比例

61、EPS 每股盈余

62、working capital 營運資本

63、EBIT息稅前利潤

64、capital gains 資本利得

65、market equilibrium 市場均衡

66、CAPM 資本資產定價模型capital assets pricing model67、capital cost 資本成本

68、貼現率discount rate69、業務憑證business document70、過賬 post71、固定資產減值準備provision for impairment loss on fixed assets72、系統風險system risk73、marketable security 可出售債券

74、共同比報表 common-size statement75、獨資 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.復式記賬法是一種古老而被廣泛接受的會計數據記錄系統。復式記賬能確保每項交易的記錄都不影響會計基本恒等式的平衡：

資產=負債+所有者權益

總的來說，復式記賬具有以下一些重要特點：

（1）資產增加計入借方，減少計入貸方。

（2）負債和所有者權益賬戶增加計入貸方，減少計入借方。

（3）一家公司的所有者權益包括股票資本賬戶和留存收益賬戶。

（4）收入、費用及股利通過留存收益賬戶與所有者權益相聯系。

（5）費用和股利增加計入借方，減少計入貸方，因為它們影響所有者權益。

（6）收入增加計入貸方，減少計入借方。

（7）每期收入總額與費用總額之差為凈利潤（損失），其透過留存收益增加（減少）所有者權益。

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.折舊是在工廠設備(長期資產)預期可創造收入的使用年限內,對其成本進行系統攤銷的過程,針對折舊費用的調整分錄為增加(借記)折舊費用,增加(貸記)一個稱為“累計折舊”的專門賬戶，累計折舊屬于資產備抵賬戶，它作為資產的減項用以記錄資產余額的減損，廠場設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.財務報告是會計核算的最終產品,是匯總反映企業財務狀況和經營成果的書面文件,包括資產負債表、利潤表、現金流量表以及一些補充表格，報表附注和有關財務情況的解釋性報表。

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.利潤表是反映企業某一會計期間,經營成果及其分配的會計報表.編制利潤表的目的是為了向使用者提供有關企業經營成果的會計信息,利潤表的功能包括:幫助解釋、評價、預測長期償債能力，幫助管理層進行經營決策，幫助評價管理層的業績。

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.盡管資產負債表很有用，但也有一些嚴重的缺陷，外部使用者經常需要知道一家公司的價值，但是資產負債表一般并不反映企業的當前價值，實際上，許多資產通常是按低于市場價值的歷史成本報告的，而另一些資產甚至都沒有包括在表內，因此，通常資產負債表數字幾乎不反映公司的價值。與資產負債表相關的一個問題是計價貨幣的不穩定性。另一個缺陷是沒有做到所有公司對于相似的項目都采用類似的方法進行分類和報告。

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

財務報表的來的信息的基礎上，我們可以計算很多財務比率來給以下財務經營領域提供信息

（1）短期償債能力（2）長期償債能力和資本結構（3）盈余能力（4）效率（5）增長率（6）市場價值

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）

股票價值等于按投資者預期從可比證券上獲得的回報率貼現的現金流出，普通股沒有固定的到期日，其現金支付由無限期的股利流組成，因此普通股的現值等于

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.投資的風險最好在投資組合中予以確定,大多數投資者不會把雞蛋放在同一個籃子里,他們會分散投資,因此僅靠對單個證券的體驗并不能判斷出該證券的有效風險.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衡量了市場每增加變動百分之一時投資者預期股價將變化的大小,所用股票的β平均值為1.0,貝塔值超過1的股票對市場的變化異常敏感,而貝塔值低于1的股票對市場的變化就不那么敏感.因此貝塔為2.0的股票組合的風險是貝塔為1.0的股票組合風險的兩倍.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為一種常識性的說法是，投資和力圖提高其投資組的期望并減少該收益的標準差，有效投資組合是那些特定標準差下具有最高期望收益或特定期望收益與下具有最低標準差的投資組合。

簡答題

1、what are the two formats of balance sheet and the two formats of income statement separately？資產負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.如何計算下列財務比率,寫出他們的公式

Current ratio=total current assets/total current liabilities

流動比率=流動資產總額/流動負債總額

Quick ratio=quick assets/total current liabilities

速動比率=速動資產/速動負債總額

Accounts receivable turnover=sales/accounts receivable

應收賬款周轉率=銷售收入/平均應收賬款

Days inventory=days in period/inventory turnover

平均收賬期=天數/存貨周轉率

Debt ratio=total debt/total assets

負債比率=總負債/總資產

Equity multiplier=total assets/total equity權益乘數=總資產/總權益

Interest coverage=EBIT/interest expense

利息保障倍數=息稅前利潤/利息費用

ROA=net income/average total assets

資產收益率=凈利潤/平均總資產

ROE=net income/average stockholder s equity

權益報酬率=凈利潤/平均股東權益

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/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/每股賬面價值

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

通過杜邦分析體系來分解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

第二篇：大學商務英語邀請函

Letter of Invitation

在一般情況下，邀請有正式與非正式之分。非正式的邀請，通常是以口頭形式來表現的，書面形式的只寄給親朋好友或熟識的工作伙伴。相對而言，它顯得要隨便一些。正式的邀請，既講究禮儀，又要設法使被邀請者備忘，故此它多采用書面的形式，即禮儀活動邀請函的形式。

一、禮儀活動邀請函的含義

禮儀活動邀請函又稱禮儀活動邀請信、禮儀活動邀請書，是禮儀活動主辦方（單位、團體或個人）邀請有關人員出席隆重的會議、典禮，參加某些重大活動時發出的禮儀性書面函件。

凡精心安排、精心組織的大型活動與儀式，如宴會、舞會、紀念會、慶祝會、發布會、單位的開業儀式等等，只有采用禮儀活動邀請函邀請佳賓，才會被人視之為與其檔次相稱。禮儀活動邀請函有自己的基本內容、特點及寫法上的一些要求。

二、禮儀活動邀請函的基本內容

1.讓客人知道活動的“五W”：

1)Who is hosting the event?(誰是主辦人？)

不管主辦人是你的公司、某個個人或某個團體，務必把主辦人寫出來。

2)What is the event?(什么活動？)

清楚說明這個活動的功能——募捐、開會、慶祝新品上市等。如果會有特別來賓演講或出席，或是有任何的特別活動，也寫出來。提有趣的細節，吸引讀者參加。

3)Where is the event?（在哪里舉辦？）

在邀請函中告訴對方活動舉辦的地址。你還可以附上交通指南，但是這部分要與邀請函分開，不要寫在邀請函上。

4)When is the event?(什么時候舉辦？)

清楚寫出活動舉辦的日期與時間。

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

（為什么舉辦這個活動？為什么邀請對方？）

說明舉辦這個活動的原因——例如展示新產品，或是討論某個議題。此外，也說明為什 么你決定邀請對方——例如因為他是重要的客戶，或者因為他對這個議題有深入的了解等。

2.說明回復期限和回復方式

在邀請函的末尾，清楚說明回回復的期限及回復的方式：郵寄、電子郵件、電話等。邀請函中請對方回復的標準用語是RSVP，如“ Please RSVP by phone or email by December lOth.”(請在12月1 0日前以電話或電子郵件回復)。RSVP是法語，為“Repondez’s ilvous plait ” 的縮寫，相當于英文中“請回復”（please respond)之意。

3.增加親切感

在稱呼的部分寫出對方的名字，不要只寫Dear Sir or Madam，有可能的話，親自在邀請函上簽名。稱呼或結尾敬辭的部分甚至可以自己手寫。

4.提供必要的交通、服裝或其他信息

想想你的客人會如何前來參加你的活動。如果他們可能需要停車信息、旅館介紹或其他交通協助，可以附件的形式附上。

如果你的活動有特殊印的著裝要求，記得在邀請函中寫出來。此外，客人可能還會有其他問題，例如可否偕伴參加等。盡量把客人可能想知道的信息提供完整。

三、禮儀活動邀請函的特點

1.禮貌性強。邀請事務使用邀請函表示禮貌。禮貌性是禮儀活動邀請函的最顯著的特征和基本原則。這體現在內容的完全的贊美肯定和固定的禮貌用語的使用上，強調雙方和諧友好的交往。

2.感情誠摯。禮儀活動邀請函是為社交服務的專門文書，這使得它能夠單純地、充分地發散友好的感情信息，適宜于在特定的禮儀時機、場合，向禮儀對象表達專門誠摯的感情。

3.語言簡潔明了。禮儀活動邀請函是現實生活中常用的一種日常應用寫作文種，要注意語言的簡潔明了，看懂就行，文字不要太多太深奧。

4.適用面廣。禮儀活動邀請函使用于國際交往以及日常的各種社交活動中，而且適用于單位、企業、個人，范圍非常廣泛。

四、禮儀活動邀請函的結構寫法

在應用寫作中禮儀活動邀請函是非常重要的，尤其是社會交際空前廣泛和重要的當代社會，寫好它可以說至關重要。對禮儀活動邀請函的寫法要注意格式和形式兩個方面。

首先是結構上寫法類似公函。一般格式如下：

邀請函

尊敬的________________

您好!

___________單位將于____年____月____日在_________地，舉辦_____________活動，特邀您參加，謝謝。

請看例文一：

邀請函

尊敬的×××教授：

我們學會決定于××年×月×日在省城××賓館舉辦民間文學理論報告會。恭請您就有關民間文學的現狀與發展發表高見。務請撥冗出席。

順祝

健康!

××省文學研究會

聯系人：×××

××年×月×日

這是最常見的、標題只以文種“邀請函”字樣出現的范例。

五、寫禮儀活動邀請函要注意的事項

1．“邀請函”三字是完整的文種名稱，與公文中的“函”是兩種不同的文種，因此不宜拆開寫成“關于邀請出席×X活動的函”。

2．被邀請者的姓名應寫全，不應寫綽號或別名。在兩個姓名之間應該寫上“暨”或“和”，不用頓號或逗號。網上或報刊上公開發布的邀請函，由于對象不確定，可省略稱呼，或以“敬啟者”統稱。

3．嚴格遵守寫作格式，稱謂、邀請事由、具體內容、活動時間、活動地點、相關事宜、聯系方式、落款等是必不可少的部分，不能丟漏信息。

4．邀請事項務必周詳，使邀請對象可以有準備而來，也會使活動舉辦的個人或單位減少一些意想不到的麻煩。

5．邀請函須提前發送，使受邀方有足夠的時問對各種事務進行統籌安排。

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,敬啟者：

我們將于10月1日至7日在上海展覽中心舉辦一次重要的商品展覽。我們邀請貴公司參加。展覽的詳細資料將于一周內發出。

請盡快回復我們，并希望您能參加。

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.邀請朋友共進午餐 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.邀請朋友同他們不認識的人一起共進晚餐 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：大學商務英語會議紀要

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

會議紀要的8建議

1.根據會議議程表制定會議紀要大綱，并根據議題的討論順序做記錄。

2.在會議前向每位小組成員分發會議議程表，使每位成員都能對會議有所準備。3.使用公司的固定格式。

4.提前根據議程表制定大綱，并預留足夠空間做筆記。當一個議題記錄完畢，你可以迅速跳至下一個新議題。

5.會議紀要應盡量簡短扼要。不要過于繁瑣。如果你想記下會議中的每句話，你可以考慮對會議錄音，并在會后使你的會議紀要更詳盡。

6.為了確保能準確記錄各位與會者的發言，應事先編寫一份座位表并請不熟悉的與會者做自我介紹。

7.應在會后當你的記憶還清晰的時候，盡快編寫會議紀要。在會議紀要分發給每位成員前，確保會議主席已批閱。

8.切忌，會議紀要只需記錄會議中的重要議程。過于繁瑣的信息應排除在會議紀要外。

當你在編寫會議紀要時，如果能遵照以上這些簡單的建議，英語會議中的各項內容將被很容易地記錄下來

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.董事會會議議程

XYZ公司

事會會議將于2009年4月3日星期三早上10:15在公司會議室舉行

議程

1．缺席說明。

2.2.2009年3月2日會議的紀要。3．以上紀要所產生的問題。

4．主席報告（本議程后附有報一份）。5．提議。

6．定下次會議日期。

7．處理下次會議之前的任何問題。

四．Glossary of terms used in meetings: advisory committee, consultative committee 顧問委員會,咨詢委員會 advisory opinion 顧問意見 adjourn 延會 agenda 議程

alternate, substitute 副代表

Am I in order? 咱這樣做符合議程規定嗎? amendment 修正 appointment 任命 assembly 大會 auditor 審計員 ballot 選票 banquet 酒宴

board of directors 董事會 box supper 慈善餐會

budget committee 預算委員會 buffet party 立食宴會

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

closing speech 閉幕詞 closure 閉幕式

cocktail party 雞尾酒會

commemorative party 紀念宴會 comment 評論

committee of experts 專家委員會 committee, commission 委員會 congress 代表大會 consensus 意見

constitution, statutes 章程 consultant 顧問 convention 會議

dance(party), ball, fandango 舞會 deadlock 僵局 decision 決定

declaration, statement 聲明

deputy director general 副局長,副處長 dinner party 晚餐會

director general 局長,處長 draft resolution 決議草案,提案 drafting committee 起草委員會

executive council, executive board 執行委員會 executive secretary 執行秘書 factual report 事實報告 fancy ball 化妝舞會 fancy fair 義賣場 farewell party 惜別會 final sitting 閉幕會

first draft, preliminary draft 草案初稿

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

full-fledged member 全權代表 garden party 游園會

general committee, general officers, general bureau 總務委員會 general debate 長時間的討論 governing body 主管團體 hall 大會

head of delegation 代表團團長 honorary president 名譽主席 interim chairman 臨時主席 item on the agenda 議程項目 lie on the table 擱置 life member 終身成員

meeting in camera 秘密會議(美作:executive session)member as of right 法定代表 member 成員

membership 成員資格 memorandum 備忘錄 minutes, record 記錄 motivations 表明動機 motion 提議

notice board 布告牌 observer 觀察員 office 職務 officials 官員

opening sitting 開幕會 opening 開幕

operative part 生效部分 other business 其他事項

permanent delegate 常駐代表 plenary meeting 全會 precis writer 記錄(員)presidency, chairmanship, chair 主席團 procedure 程序 proposal 建議 proxy 代理人

public gallery 旁聽席 quorum 法定人數 rapporteur 文書,秘書 reading party 讀書會

receivability 可以接受,可接納 report 報告

representative 代表 五． Functional Expressions: 會議是現代商務中的重要一部分。它可以集思廣益、將公司的智慧集中起來。作為一名會議主持人，該怎樣做才能保證會議順利進行呢？首先語言使用必須恰到好處。下面是一些主持會議的常用表達： ● 宣布會議開始

(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? 如果與會者中有公司以外的人，可以這樣說：Well，ladies and gentlemen，I think we should begin.也可以采用半正式的說法：

(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.較口語化的說法有：

(l)Let’s begin /get going, shall we?(2)Shall we start? ●揭示討論要點

(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.●請專人發言

(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…

以下為可供參考的表達法，注意每種表達法的正式程度：(1)發表意見：

It seems to me that…（較為正式）在我看來，似乎?? I think…（較為非正式）我認為??

In my opinion.*.（非正式）我的意見是??(2)提出新的看法：

I’d like to suggest that we.*.（較為正式）我想建議我們?? Let’s?（較為非正式）讓我們??

Why don’t we?？（非正式）為什么我們不??？(3)不同意剛才的意見： I’m sorry，but I just can’t agree with you there.（較為正式）對不起，但我不同意你那個觀點?? J disagree.（較為非正式）我不同意?? No，because..（非正式）不對，因為??(4)詢問意見：

How do you feel about that idea?（較為正式）你對那個觀點有何看法？ What do you think?（非正式）你怎么想的？

How do you feel about that?（較為非正式）你對此有什么感受？(5)同意剛才的意見：

I’d go along with you there.（較為正式）我同意你那個觀點。I agree.（較為非正式）我同意。Sure.（非正式）當然是那樣。(6)進入下一個議程：

I suggest we move on to the next item?

（較為正式）我提議我們進入下一個議：程?? Let’s move on…（較為非正式）讓我們接下來??

Moving on to point two…（非正式）來看第二個觀點?? 7)不理解剛才的觀點：

Sorry, but I don’t quite follow you．（較為正式）對不起，但我沒有完全明白你的觀點。Sorry，l don’t understand.（較為非正式）對不起，我不明白。

Can you explain what you mean exactly?（非正式）你能解釋一下你的確切意思嗎？ 8)要求進一步解釋：

Would you mind telling us a little more about..*？（較為正式）你介意再告訴我們 I’d like to know more about…（較為非正式）我想多了解一些關于??的情況。Tell us a little more about…（非正式）再告訴我們一些關于??的情況吧！(9)詢問是否全都同意：

Have we reached an agreement on this?（較為正式）我們對此達成共識了嗎？ Do we all agree?（較為非正式）我們大家都同意了嗎？ Is that OK with everyone?（非正式）大家都覺得可以嗎？

七． Exercises: 中翻英

董事會每月例會紀要

BZN公司

葦事會每月例會紀要，2009年IO月15日下午1:30在會議室舉行。出席：柯里蒂納·澤拉（主席）

羅恩·塞迪諾 托馬斯·科爾若 查爾斯·萊溫斯基 艾倫·諾瓦克 尼古拉斯，瑞恩 洛布特·沃格 缺席：麥克爾·菲拉斯

紀要：

2009年9月14日的會議紀要由洛布特·沃格宣讀，并得到通過。以下是對2009年8月16日會議紀要的補充。關于得利斯克及其合伙人公司提供管理咨詢的句子應改成“雖然我們準備接受服務的描述應該只是鰛解釋悖性的，但是如果你們能提供一個建議，包括第一階的費費用和第二階段的費用，BZN公司將不勝感謝”。

報告： 托馬斯·科爾若簡述了他和哈德遜視聽設備制造公司（哈德遜）的執行總裁杰伊·茶斐遜的談話內容，并表達了BZN公司對視聽設備的興趣。在美陡國、加拿大、英國和歐盟其他國家，在教室使用視聽設備是教育界的趨勢，并且數量有了顯著的增長。據北美和西歐教育界人士的預測，這一趨勢應該會繼續。

因為哈德遜能用很多種方式來幫助BZN公司開發國際視聽項目，能在英國和世界其他國家使用翻譯，科爾若先生建議對可行性進行研究，該建議得到尼古拉斯·瑞恩的贊同，具體建議如下：

a)美國、加拿大和英國教育視聽市場現狀及其增長潛能。b)目前進入這塊市場的公司及其市場份額。

c)不同視聽設備的增長模式及其繼續增長和變化的潛能。

報告：

關于對收購北美和英國的視聽設備公司的可行性，托馬斯·科爾若進行了簡要總結。（結果顯示還需要更進一步的調查。

a)選擇能帶給BZN公司最好機會的公司，調查收購的可能性。

b)BZN公司選擇的目標公司，向所有入詢問出售條件，并向BZN公司報告。

下次會議日期：

下次會議將評2009年II月12日上午9:30在會議室舉行，屆時將對視聽產業的可行性研究的建議進行討論。

會議延遲至下午4：25結束。

此致

布特·沃格，記錄秘書

第四篇：大學商務英語閱讀

Bull market :牛市 bear market熊市 budget 預算balance sheet資產負債表 income statement收益表。損益表 working capital 周轉資金 inventory control 庫存控制。儲量控制quality assurance 質量保證 just-in-time delivery 適時原料輸送multinational corporations 跨國公司 commercial paper 商業票據leverage 借款投機。杠桿作用 market segmentation 市場細分distribution channels銷售渠道 exclusive distribution獨家經銷competitive advantage 競爭優勢

product differentiation產品差異化break-even Point 盈虧臨界點。保本點 brand 牌名，品牌intellectual property 知識財產 agency 代理breach of contract合同

horizontal organization 橫向管理體系division of labor職責分工 downsizing 裁員flextime 彈性工作制

board of directors 董事會chief executive officer 首席執行官 acquisition 收購employee stock options 職工股票先購權 performance appraisal system 工作表現評估制 gross domestic product國內生產總值profit 利潤 supply供給sole proprietorship獨資企業

unlimited liability 無限責任shareholders 股東。股票持有人 equilibrium price均衡價格，平衡價格pure competition 純自由競爭 oligopoly 寡頭壟斷monopoly壟斷

fiscal policy 財政政策democratic leader 民主型領導 crisis management 危機管理private corporation 私營企業 subsidiary corporation附屬公司，子公司 中譯英

翻譯題一：大熊貓是一種溫順的動物，長著獨特的黑白皮毛。因其數量極少，大熊貓已被列為瀕危物種。大熊貓對于世界自然基金會有著特殊意義。

自1961年該基金會成立以來，大熊貓就一直是它的徽標。大熊貓是熊科中最稀有的成員，主要生活在中國西南部的森林里。目前，世界上大約有1000只大熊貓。這些以竹為食的動物正面臨許多威脅。因此，確保大熊貓的生存比以往更重要。【大熊貓：參考譯文】: 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.翻譯題二：中國的互聯網是全世界發展最快的，2010年，中國大概有4.2億網民，而且人數還在迅速的增長，互聯網的日漸流行帶來了重大的社會變化，中國的網民往往不同與國外的網民，美國的網民更都多的是受實際需要的驅使，用互聯網為工具發電子郵件，買賣商品，科學研究，規劃形成或者付款，中國網民更多都是出于社交的原因使用互聯網，因而更廣泛的使用論壇、博客，聊天室等。【互聯網：參考譯文】

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.翻譯題三：越來越多的中國年輕人正對旅游產生興趣，這是近年來的新趨勢。年輕游客數量的不斷增加，可以歸因于他們迅速提高的收入和探索外部世界 的好奇心，隨著旅行多了，年輕人在大城市和著名景點花的時間少了。他們反而更為偏遠的地方所吸引。有些人甚至選擇長途背包旅行。最近調查顯示，很多年輕人想要通過旅行來體驗不同的文化，豐富知識，拓展視野。旅游：參考譯文】

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.英譯中 【1】道德行為的實施

通常一個組織表現出較高的道德行為，這個CEO比起他周圍的人有著更開放、明確的道德管理體系。在一個致力于的實現高的道德標準的公司，其董事會是通過以下方面來傳達自身的承諾：公司道德規范、公司公開致辭和出版物、針對不道德行為的處理政策、高管的行為以及為保證員工服從而采取的行動。高層主管要求他們手下的職員不止要遵守道德規范，還要舉報那些不遵守規范的員工。對于已經有這些道德規章制度的公司，會鼓勵員工來遵守道德規范。盡管執行的過程是CEO來引導，但是需要高管的參，來加強對下屬道德的管理和是否順從。“灰色區域”要被明確規定，并和員工公開討論，同時需要設立引導解決爭議的機構。管理的人員不能假設員工已經被道德管理或已按照道德標準執行。管理人員可以用一些方法來鍛煉道德領導力，第一、最重要的是他們要在自己的行為中設立良好的道德規范的例子并且設立廉正的傳統。公司的決定應被視為道德上的“行動勝于語言”。第二，管理人員和雇員應當被教導什么是道德的而什么不是；道德訓練的項目應當被設立而且“灰色地帶”應當被討論和確定。所有人應當被鼓勵提出有關道德的事件并且討論他們。第三，高層管理人員應該明確的參照公司的道德規范并且在道德事件上有一個強力的立場。第四，高層管理必須做好在巨大爭議中作為最后仲裁者的準備；這意味著要將人員調離關鍵崗位或者讓他們離職因為他們的違反規定。這也意味著需要斥責那些在監控和執行道德服從上松懈的人。在追求道德的不端行為中不能采取快速和果斷的行動被視為是缺乏真正的承諾。一個成熟的程序，以確保遵守道德標準通常包括：（1）董事會的監督委員會，通常由外部董事組成。（2）對一個委員會的高級管理人員直接進行訓練、履行和遵從。（3）每年審計經理的結果和正式報告來彌補經理的不足行為。（4）定期要求員工簽署需要服從的道德標準文件。【2】行業競爭的五力模型

由麥克波特發明的“五力模型”已經是作為測試競爭環境的最常使用的分析工具。它用五種基礎競爭力的術語來描述競爭環境： 1潛在進入者是威脅。

2供應商的討價還價能力的威脅。3消費者討價還價能力的威脅。4替代品的威脅。5行業內的競爭者的威脅。

總之，這些力量確定了競爭的性質和程度，還有一個行業的潛在利潤。管理者應該懂得在他們這些公司的競爭中如何用這些五個力量中的任何一個去影響行業的競爭環境。就像一種理解會根本上的使這個管理者去決定對于這個行業中最適合的和最有保護效果的戰略態勢。

第五篇：商務英語總結

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 隨著經濟全球化的深入發展和加入WTO，中國的對外貿易快速增長，世界各地的經貿往來中國和國家和地區日趨頻繁，英語是從事對外經貿活動的商務人士進行商務交流與溝通的重要工具。商務英語逐漸成為貿易活動中不可缺少的一部分。商務英語在語言領域的商業應用，應用的顯著特點的語言是專業性強，意義面相對較窄，多使用科學術語，專業。許多常見的英語常用詞，然而，商務英語有其特殊的意義，從專業的七十年代初，語言學家對語言在商務英語中的運用問題越來越感興趣。語用學家，運動科學家和英語語言的特點，從各自不同的角度分析商務會話分析家，文體特征和語篇特征。商務英語的語言有其自身的文體特點，語篇特征和語用特色。商務英語句子簡短，多用主動語態，現在時和句子，如肯定。其目的的影響，商務信函形式的文本段落，結構，明顯的銜接和連貫自然清晰的特點。這是一個特征的話語。商務英語通常有六大原則：正確，完整，清晰，簡明，體貼周到的。本文在前人研究的基礎上，試圖分析——一封從業務的角度來分析商務英語的語言特點的目的的一種新方法，重點調查其詞匯特征

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!商務英語在他的部分，你會發現材料和課程計劃來讓你的學生準備的實際工作情況，向他們介紹相關的語言和語法，以及一系列的用于商務英語課堂教學技術，技巧和想法。并且，如果你需要保持你的課程主題，我們的業務焦點系列提供了完美的解決方案：基于業務的聚光燈下的文章，它涵蓋了一系列刺激的專業問題，從誠信在求職面試中的自我就業–挑戰，我們添加一個新的每一個月！

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.在商務英語中，我們能更加系統的學習英語的各種用法和一些專屬名詞。比如我們學過的就有像溢價，績效，洞察之類的。這些詞語是傳統英語書上面所學習不到的。

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.學術英語所采取的結構都是十分嚴謹的，相對于一般英語文章而言，具有較大的可讀性，而且文章的層次清晰，總有著總分，分總之類的形式。最關鍵的是文章也普遍較長的特點。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.學術英語的主題都是比較大的，而且都是經過長期研究得出的結論。文章的理論性十分嚴謹，從心理學，商學，數學，統計學各個角度來分析。通過案例，數據來加強文章的說服力。

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

在學術英語課堂教師和學生更多的自由，很多之間的相互作用，也希望長期發展，謝謝老師和一個學期的教學