第一篇：北京信息科技大學(xué)工商管理系《專(zhuān)業(yè)英語(yǔ)(上)》期末考試復(fù)習(xí)專(zhuān)用(雷涯鄰主編)

Unit 1

會(huì)計(jì)提供估量企業(yè)經(jīng)營(yíng)狀態(tài)是否良好的信息。在大多數(shù)情況下，它從記帳開(kāi)始。然而，僅僅記錄所發(fā)生的事并不夠。還必須出具報(bào)表。有些報(bào)表是基于管理目的，但是大多數(shù)報(bào)表是為了信息和決策兩個(gè)功能的。沒(méi)有這些報(bào)表，就不可能準(zhǔn)確地使股東了解企業(yè)的總體經(jīng)營(yíng)狀況。大部分的會(huì)計(jì)工作都是由企業(yè)雇傭的會(huì)計(jì)師來(lái)做。

另有一些會(huì)計(jì)師提供一些證明公司的記錄是準(zhǔn)確的服務(wù)。這就是審計(jì)。通常他們必須滿(mǎn)足更加嚴(yán)格的教育和實(shí)踐要求。為了保證在這個(gè)過(guò)程中的客觀性，他們不直接受雇于這家公司。一般地，企業(yè)之外的股東可以得到他們工作中的信息。他們報(bào)告上的圖章并不證明企業(yè)的業(yè)績(jī)的真實(shí)性，但的確表明財(cái)務(wù)報(bào)表的良好狀況。這個(gè)信息將轉(zhuǎn)達(dá)給管理機(jī)構(gòu)和公司的投資者。

會(huì)計(jì)師也擔(dān)負(fù)內(nèi)部審計(jì)師的職責(zé)。他們協(xié)助管理層就企業(yè)的經(jīng)營(yíng)做出明智的決策。

Unit 2

公司必須選擇一個(gè)州成立自己的公司，對(duì)于其他的州，它是一個(gè)外州公司。不過(guò)，獲得授權(quán)做其他司法管轄區(qū)業(yè)務(wù)是一個(gè)簡(jiǎn)單的程序。因此，注冊(cè)地州不是特別重要。在任何情況下，發(fā)起人必須納入文件與州法律規(guī)定他們的文章，并遵守嚴(yán)格的程序進(jìn)行適當(dāng)?shù)姆▓F(tuán)。按法律必須有所準(zhǔn)備。第一次會(huì)議和年度會(huì)議紀(jì)要必須提交企業(yè)的書(shū)籍。股票證書(shū)必須發(fā)出。未能履行這些上述要求的，以后可能會(huì)導(dǎo)致法院“無(wú)視公司實(shí)體”，并召開(kāi)股東對(duì)公司債務(wù)承擔(dān)責(zé)任的個(gè)人。

Unit 3

當(dāng)高層管理者通過(guò)分析性的、綜合性的方法來(lái)參與戰(zhàn)略的制定和執(zhí)行，這些因素將更可能實(shí)現(xiàn)。然而，文中提到的這種正式的、系統(tǒng)的戰(zhàn)略計(jì)劃并沒(méi)有擺脫批評(píng)家的評(píng)論。有些人指責(zé)這些模型應(yīng)用起來(lái)太復(fù)雜，或者說(shuō)他們只適用于高度穩(wěn)定的商業(yè)環(huán)境。另一些人則強(qiáng)調(diào)指出該過(guò)程中的各個(gè)階段是相互聯(lián)系的，如果把它們視作獨(dú)立的階段可能會(huì)產(chǎn)生反作用力。然而還有一些人，像亨利?明茲伯格爭(zhēng)辯說(shuō)，既定的模型阻止了創(chuàng)新和想象力，而它們是制定有效戰(zhàn)略的核心。然而，在此提到的綜合的、系統(tǒng)的模式的展示是以理解戰(zhàn)略管理過(guò)程為出發(fā)點(diǎn)的。

Unit 5

在很大程度上，市場(chǎng)營(yíng)銷(xiāo)作為輔助部門(mén)的這個(gè)觀點(diǎn)在市場(chǎng)營(yíng)銷(xiāo)公司時(shí)代是有效的。但生產(chǎn)線部門(mén)和輔助部門(mén)的區(qū)別已經(jīng)沒(méi)有早期的營(yíng)銷(xiāo)時(shí)代那么清晰。根據(jù)市場(chǎng)營(yíng)銷(xiāo)公司時(shí)代的觀點(diǎn)，組織的結(jié)構(gòu)是為了發(fā)現(xiàn)并對(duì)客戶(hù)對(duì)公司創(chuàng)造或提供銷(xiāo)售的產(chǎn)品的需求做出反應(yīng)。此外，市場(chǎng)營(yíng)銷(xiāo)也被視為公司整體戰(zhàn)略規(guī)劃中一個(gè)至關(guān)重要并且相對(duì)完整的一部分。在全公司范圍內(nèi)的市場(chǎng)營(yíng)銷(xiāo)思想的一體化使得生產(chǎn)線職能和輔助職能更加難以區(qū)分。比如說(shuō)汽車(chē)生產(chǎn)商根據(jù)顧客滿(mǎn)意調(diào)查所做的市場(chǎng)研究中提供的車(chē)主的反饋而改變汽車(chē)的特性，所以很難區(qū)分新性能的創(chuàng)造（輔助功能）和用于銷(xiāo)售的新車(chē)（生產(chǎn)線功能）。

Unit 6

公司像個(gè)人一樣，通常為諸如設(shè)備儀器這樣貴重的資產(chǎn)購(gòu)買(mǎi)保險(xiǎn)從而避免部分或全部的損失。公司與保險(xiǎn)公司簽訂賠款合同，并定期支付被稱(chēng)為保險(xiǎn)費(fèi)的現(xiàn)金；作為交換，如果公司的財(cái)產(chǎn)被火災(zāi)洪水這類(lèi)災(zāi)害破壞或毀掉的話，保險(xiǎn)公司要負(fù)責(zé)賠償。

許多公司都面臨著利率風(fēng)險(xiǎn)—利率不可預(yù)測(cè)的變化導(dǎo)致公司價(jià)值減少的可能性。例如，銀行通常以短期的形式借用個(gè)人的資金（通常不到一年）。銀行用這些錢(qián)來(lái)做汽車(chē)、住房這樣償還期很長(zhǎng)的貸款業(yè)務(wù)。當(dāng)利率不可預(yù)料地上漲時(shí)，銀行幾乎立刻便得支付高利率給儲(chǔ)蓄者。然而，它們放出的貸款直到三四年到期后才可能獲得更高的利率。公司通過(guò)購(gòu)買(mǎi)衍生合同來(lái)避免或是防范利率風(fēng)險(xiǎn)。利率上升時(shí)，銀行出售衍生合同會(huì)賺錢(qián)。期權(quán)和期貨合同是兩種衍生合同，它們可以在諸如芝加哥商會(huì)這樣的交易所上買(mǎi)賣(mài)。

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.每一種關(guān)系的建立都需要通過(guò)一個(gè)或更多的過(guò)程來(lái)實(shí)現(xiàn)：勞動(dòng)力的分配、部門(mén)

化和授權(quán)。

2.3.4.All activities are done to ensure that the customer’s needs and wants are satisfied adequately.所有的市場(chǎng)活動(dòng)都要確保客戶(hù)的需求得到充分的滿(mǎn)足。Without accurate information, the success of the business is by random chance.沒(méi)有準(zhǔn)確的信息，企業(yè)的成功是偶然的。Reassess the organization’s mission and its goals in light of the previous two steps.根據(jù)前兩步的分析結(jié)果，重新評(píng)價(jià)組織的使命和目標(biāo)。

5.6.7.Theories aside, the development and retention of competitive advantage is central to the strategic management process.撇開(kāi)理論，企業(yè)如何發(fā)展并保持其競(jìng)爭(zhēng)優(yōu)勢(shì)是戰(zhàn)略管理過(guò)程的核心任務(wù)。Strategic decisions are future-oriented with long-term ramifications, and necessitate long-term commitment.戰(zhàn)略決策要著眼于未來(lái)，有長(zhǎng)期的分支，需要長(zhǎng)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.盡管做出“雙贏”的戰(zhàn)略決策是很有可能的，但是大部分的決策包含某種程度的折衷，至少在短期內(nèi)是這樣的。

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.在組織賴(lài)以生存的各種資源中，人力資源要比財(cái)力資源和物力資源更值得關(guān)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.人力資源規(guī)劃是基于組織未來(lái)的發(fā)展計(jì)劃，人力資源戰(zhàn)略和組織的使命共同決定所需要的員工數(shù)量和所要具備的技能。

10.Human resource processes include compensation, recruitment, selection and placement, screening

process, training and development, performance appraisal or job evaluation.人力資源的過(guò)程（步驟）包括：薪酬、征募、員工甄選和安置、培訓(xùn)與開(kāi)發(fā)、績(jī)效評(píng)估或工作評(píng)價(jià)。

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.市場(chǎng)營(yíng)銷(xiāo)部門(mén)時(shí)代認(rèn)為，銷(xiāo)售是一個(gè)更全面的活動(dòng)，而非個(gè)體銷(xiāo)售代表征服客戶(hù)的活動(dòng)。

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.產(chǎn)品就是有公司制造，并以營(yíng)利為目的，銷(xiāo)售給組織或個(gè)體客戶(hù)的商品和服務(wù)。

13.14.Sales promotions are believed to influence the timing of a trial or purchase of a product.人們認(rèn)為營(yíng)業(yè)推廣可以影響消費(fèi)者試用或購(gòu)買(mǎi)產(chǎn)品的時(shí)間進(jìn)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.作為一種職業(yè)，市場(chǎng)營(yíng)銷(xiāo)已經(jīng)從個(gè)人銷(xiāo)售階段發(fā)展到更復(fù)雜的行為階段，它不但可以發(fā)現(xiàn)潛在購(gòu)買(mǎi)者的深層次需求，并且可以使賣(mài)方在與買(mǎi)方溝通的過(guò)程中不斷調(diào)整戰(zhàn)略。

15.16.17.A business must anticipate when it will need cash and make sure it has access to cash at critical times.企業(yè)必須預(yù)料它什么時(shí)候需要現(xiàn)金并要確保在關(guān)鍵時(shí)刻有兌現(xiàn)的途徑。It’s often helpful to visualize the problem by putting the cash flows on a timeline.將現(xiàn)金流放在時(shí)間軸上有助于將問(wèn)題形象化。Creditors finance some of a company’s operations by lending it money in return for promised,periodic principal and interest payments.債權(quán)人通過(guò)借錢(qián)給公司的一些交易來(lái)獲得到期可以?xún)斶€的本金及利息。

18.Companies protect against or hedge interest rate risk by purchasing derivative contracts.公司通過(guò)

購(gòu)買(mǎi)衍生合同來(lái)避免或是防范利率風(fēng)險(xiǎn)。