《商务英语3 》教材文章（中英文对照）
Unit 1 A New Job
Passage 1
Five Ways to Stay Energized with Colleagues
和同事一起保持充沛精力
We all have those days when all we want is to crawl back in bed for a few more hours. Unfortunately, few of us have that luxury. The following hints may help you stay energized, or at least get you going until you can make the time for rest.
我们都有那么几天，最想做的事儿就是可以多在床上赖上几个小时。遗憾的是，很少有人能拥有这样的奢侈。下面几个提示可以帮助您保持精力充沛，或至少可以让你在找到时间休息之前有精力继续工作。
● Engage in a quick conversation with high-energy colleagues. Their positive energy may refresh you. Just be careful not to drag them down!
和精力充沛的同事进行快节奏的交谈。他们的积极能量可以让您振作精神。要当心，别让他们招架不住哦！
● Snack more! Having a healthy snack on hand, like a granola bar or fruit can help your blood sugar levels and may provide a healthy boost of energy. However, moderation is key! Overeating will do the opposite and drag you down!
多准备些零食。手头备点儿健康的零食，如格兰诺拉麦棒或水果可以帮助稳定您的血糖水平，提供健康能量。注意，适量是关键！过量食用会适得其反，令人萎靡不振！
● Exercise. If you know that your schedule does not allow for a visit to the gym today, find a way to move around during your day. Instead of sending an email to your co-worker, walk to her desk or just take the stairs today, even though you’re tired. People who exercise get more restful sleep and often feel more energized than those who don’t.
适度运动。如果你知道当天的时间安排满到没有时间去健身房，那就换种方法，起来走走，比如走到同事的办公室找她谈工作，而不是发电子邮件，或者即使累了也走楼梯上下楼。经常锻炼的人比不运动的人睡眠更安稳，更富有活力。
● Drink water. “Hydration is critical,” says Steven Masley, medical director of the Pritikin Longevity Center in Aventura, Florida. The majority of your body is made of water. “If you don’t hydrate, you’re going to feel tired.”
多喝水。“水是至关重要的，”位于弗罗里达州阿文特拉的普里蒂金长寿中心的医学主任史蒂芬•马斯利认为。人身体的大部分是由水构成的。“如果不喝水，人就会感觉很疲惫。”
● Plan a vacation. Whether you leave town for a day or for a week, having something fun you’ve been looking forward to will excite you and stimulate energy.
计划休假。不管出游一天还是一个星期，做些一直期待的事情，开心得游玩会令人兴奋，并激发潜能。
Passage 2
Dealing with People in Business
商务活动中的待人之道
In business, you have to deal in person with all kinds of people. When talking to people within your company who don’t speak your language, you may have to use English; these people may be colleagues or co-workers — who may work with you in your own department, in another part of the building or in another branch. And you may also have to deal with people from outside the organization: clients, suppliers, visitors and members of the public. Moreover, these people may be friends or strangers — people of your own age, or people who are younger or older than you.
在商务活动中，人们不得不亲自与各种各样的人打交道。与公司内不会讲你的母语的人交谈时，你可能不得不使用英语；这些人可能是同事，也可能是合作者，他们也许与你同属一个部门，也许就职于同一公司的其他部门，也许来自其他分部。你还必须与单位以外的人打交道：客户、访客或社会公众。还有，他们可能是朋友，也可能是陌生人，他们当中有你的同龄人，也有比你年轻或年长的人。
The relationship you have with a person determines the kind of language you use. For example, it’s not appropriate to say “Hi, how are you!” when meeting the Managing Director of a large company or to say “Good morning, it’s a great pleasure to meet you.” when being introduced to a person you’ll be working closely with in the same team.
与他人的关系决定了你选择使用什么样的语言。例如，在与大公司的总经理会面时说“嗨，你好吗？”，或者当被介绍给即将密切合作的团队成员时说 “早上好，见到您荣幸之至”这样的话，都是不合时宜的。
People usually form an impression of you from the way you speak and behave. People in different countries have different ideas of what sounds friendly, polite or sincere — and of what sounds rude or unfriendly! Good manners in your culture may be considered bad manners in another. Sometimes your body language, gestures and expressions may tell people more about you than the words you use.
通常，人们会通过你的言谈举止对你形成印象。不同国家的人们对如何讲话才是友好的、礼貌的或真诚的看法各不相同，对什么样的语言是粗鲁的或不友好的标准也不尽相同！一种文化中的良好举止可能在另一种文化中会是陋习。有时，人们的身体语言、手势和表情可能会比话语传达的信息更加丰富。
Unit 2 Working Together
Passage 1
Learning Business Skills through Junior Achievement
通过“青年成就”学习商务技能
Junior Achievement is an international movement to educate young people about business and economics for the purpose of helping them prepare to succeed in world economy. The organization is the largest of its kind.
“青年成就”是为年轻人提供商务和经济学教育的国际运动，目的是帮助他们为在世界经济领域取得成功做好准备。这个组织是同类组织中规模最大的。
Junior Achievement has gone through different stages in its development. It was started by two business leaders, Horace Moses and Theodore Vail, and Senator Murray Crane in 1919 in Springfield, Massachusetts. The organization started with a small number of children aged ten to twelve. For more than 50 years, Junior Achievement programs met after school as a group of business clubs. But in 1975, Junior Achievement began to offer classes during school hours. Many more young people joined the organization once it began to teach business skills as part of the school day. In 2004, Junior Achievement Worldwide was formed.
“青年成就”经历了不同的发展阶段。早在1919年，它由两个商业领袖贺瑞斯·摩西和西奥多·维尔以及参议员莫里·克兰在美国马萨诸塞州的斯普林菲尔德建立。刚开始，这个组织只有为数不多的10到12岁的孩子参加。有50余年的时间里，“青年成就”项目以课后商业俱乐部的形式开展。但是，在1975年，“青年成就”开始在正式的上课时间安排课时。自从在课上教授商务技能以后，越来越多的年轻人加入了进来。在2004年，“国际青年成就组织”成立。
The Junior Achievement programs teach about businesses, how they are organized, and how products are made and sold. The programs also teach about the American and world economies and business operations. Young people can learn how Entrepreneurship works by operating their own companies. For instance, the students develop a product and sell shares in their company. They use the money to buy the materials they need to make their product, which they then sell. Finally, they return the profit to the people who bought shares in the company. It’s reported that in the United States alone, there are more than 22,000 places that hold Junior Achievement events currently. According to Junior Achievement, about 287,000 volunteers support its programs around the world.
“国际青年成就组织”项目教授的内容包括商业、商业组织形式、产品生产与销售。项目还教授美国经济和世界经济知识商务运作方式。年轻人可以通过运营自己的公司来了解创业之路。例如：学生研发产品，在公司发行股票。他们用钱购买生产产品所需的原材料，然后再销售。最终，他们把钱返还给在公司里购买他们股票的投资人。据报道，仅在美国，就有22000处开展“国际青年成就组织”项目的地方。根据“国际青年成就组织”提供的数据，在全世界有近287000志愿者在支持这个项目。
Passage 2
Three Effective Management Styles
三种有效的管理方式
Being an effective manager means knowing when to use the right management style. Some styles, for instance, are more people-oriented, while others tend to focus on a project or product. The management style you select will depend on your people’s skills and knowledge, available resources (like time and money), desired results, and, of course, the task before you. The common management styles can be summarized into three categories.
作为一名高效的主管，必须清楚何时使用恰当的管理方式。例如，一些方式更加以人为本, 而有些则专注于项目或产品本身。你选择的管理风格将取决于你的成员的技能和知识、可支配的资源（如时间和资金）、预期的结果，当然还有你面临的任务。常见管理方式分三大类。
The participatory style is the first of its kind. Here, it is critical to give each employee an entire task to complete. If that’s not possible, make sure the individual knows and understands his or her part as it relates to the project or task. When people in your team know where they fit in the big picture, they’re more likely to be motivated to complete the task.
第一类是参与式管理。这种方式的关键是让每个员工完成一个完整的项目。如果做不到这样，每个人也必须了解他们作为项目一部分所要承担的任务。当你的团队成员知道他们在公司里所处的位置时, 他们才更有可能有动力去完成这个任务。
Following that, we have the directing style. Sometimes a situation will call for a direct style of management. Perhaps a tight deadline looms, or the project involves numerous employees and requires a top-down management approach. Here, a manager answers five questions for the employees: What? Where? How? Why? and When? Let employees know what they need to do, how they’re going to do it, and when the questions must be dealt with.
第二类是主导式管理。有时，某种情境中需要采取直接管理的风格。也许任务的截止日期迫近，或者是项目的参与成员众多，需要采取自上而下的管理方式。主管需要回答员工5个问题，做什么、在哪儿、怎么做、为什么、何时做。要让员工知道他们需要做什么，如何去做，以及何时解决这些问题。
The last one is the teamwork style. If you want to speed up a project and choose the best process for completing that project, managing by teamwork is the way to go. When you motivate people to pool their knowledge, the results may exceed your expectation. Often, teams can tackle problems more quickly than what you can accomplish on your own. The give-and-take can create a process that you can repeat in other projects.
第三类是团队协作式管理。如果你想要加快项目进度并选择完成它的最佳途径，通过团队式管理方可实现。当你激发的员工集思广益时，结果可能远超你的预期。团队协作往往可以比单枪匹马更快地解决问题。这种相互让步的合作过程可以沿用到其他项目中。
Unit 3 Banking
Passage 1
Three Advantages of Online Banking
网上银行的三个优势
Online banking refers to banking activities that are carried out over the Internet on a secure website. It developed in the late 1990s and grew more popular over the years since it can make one’s financial life much easier to manage.
网上银行是指通过互联网在安全的网站上进行的银行业务活动。网上银行起源于上世纪90年代末，因为它使得人们的金融活动更加容易管理，这些年来网上银行变得越来越普及起来。
First, you can use online banking to pay your bills. Most banks have a section in which you set up payees. Fill out the information once, you can simply choose that profile every time you pay a bill online.
首先，你能够使用网上银行支付账单。大多数银行都有一个可以让您设立收款人的栏目。一旦填好这些信息，每次您都可以简便地选择那个人，在线支付账单。
Second, online banking allows you to access your account history and transactions from anywhere. It is the quickest way to check and see if a transaction has cleared your account. It also enables you to find out about unauthorized transactions more quickly.
第二，网上银行使得您可以在任何地方查看您的账户历史以及交易记录。它是最为快捷的查看交易是否结清的方式。网上银行还能使您更迅速地发现是否有未授权的交易。
Thirdly, online banking also allows you to transfer money between accounts effectively. It is more convenient than using the automated phone service. When you set up your online banking, be sure that all of your accounts at the bank are listed. This will make it easier to transfer money and make loan payments online.
第三，网上银行还允许您在账户之间有效地转账。它比使用电话服务更方便。当您建立自己的网上银行账户时，要保证银行所有开设的账户都要包含在内。这使得转账和贷款支付更加容易。
Obviously, you need to pay special attention to your safety or privacy using online banking. It is important to clear your cookies after each banking session, especially at a public computer. Additionally, make sure that your password is long enough to prevent it from easily being hacked. Never give your online account information to anyone else. Check your credit report regularly. Thus you can protect yourself from identity theft.
显而易见，使用网上银行时，您需要特别注意您的安全或隐私。很重要的一点是，每次银行交易结束后，要清除信息记录文件，尤其是在公共电脑上。此外，确保您的密码足够长，以防止轻易受黑客攻击。不要把您的网上账户信息告诉其他任何人。定期查看您的信用报告。这样，您就可以保护自己，避免身份被盗。
Passage 2
RMB Business for Personal Account in the United States
在美国个人账户的人民币业务
With economic development, Chinese banks are extending services in more and more countries. The following is a brief introduction to RMB business for personal customers offered by the Bank of China in the United States.
随着经济的发展，中国的银行的业务正在扩展到越来越多的国家。下面简单的介绍中国银行在美国为个人客户提供的人民币业务。
To open a RMB account with the Bank of China in the United States, you must first open a USD account. Of course, a minimum deposit requirement is needed for both the USD and the RMB accounts. Then you must complete the Bank’s Account Application Form and an Internal Revenue Service (IRS) Form on your status. In addition, you are required to provide the Bank with your Social Security Number and two valid identification documents. One is your Passport or Driver’s License, the other is your major credit card, employee identification card or health insurance card.
为了在美国开立中国银行人民币账户，您必须首先开立一个美元账户。当然，对于美元和人民币两种账户，都需要按照银行规定存入最低金额。然后根据您的状况，您必须完成填写该银行的账户申请表格和国税局（IRS）表格。此外，您需要向银行提供您的社会安全号码和两个有效的身份文件。一个是护照或驾驶执照，另外一个是您最主要的信用卡、员工识别卡或健康保险卡。
With the RMB account you can withdraw and deposit RMB cash directly. The daily limit is 20, 000 yuan on each transaction. Usually a service fee is charged for withdrawals above 3, 000 yuan. You can also exchange USD for RMB or exchange RMB for USD. The daily limit is USD $4, 000 worth of RMB. Be careful about the exchange rates. They might not be the same as the exchange rates offered in China.
用人民币账户，您可以直接提取和存入人民币现金。每日每笔交易限额为20000元。通常，提现3000元以上会被收取服务费。您也可以把美元换成人民币，或者把人民币兑换成美元。每天限额美元4000或等值人民币。注意有关汇率。它们可能和在中国提供的汇率不尽相同。
For further information, you can call at the bank’s customer service hotline at 123456789 to the extension 9578, or pay a visit to www.bocusa.com .
要了解更多信息，您可以拨打银行客服热线123456789 转分机9578，或者访问www.bocusa.com 网站。
Unit 4 Marketing
Passage 1
Preparations for Negotiation
谈判准备
Before you go to visit a new customer to negotiate a sale, you should find out as much as you can about them.
在你去拜访新客户洽谈业务之前，你应该尽可能多地了解他们的情况。
At the beginning of the negotiation you should draw up an agenda together with your customer.
在谈判开始前你应该与你的客户一起制定一个议程。
Then both sides should put forward their proposals before you get down to trading.
双方都提出各自的方案，然后进行讨价还价。
Ideally a negotiation should be a win-win situation so both you and your customer will probably have to give in on some points, and you should be prepared in case your customer turns down your proposals by having a second plan to fall back on.
理想的谈判应该是一个双赢的局面，因此，你和客户可能在某些方面都应做出一些让步，你应该做好准备，以防客户转而依靠另一方案来否决你的提议。
Before closing the sale it’s a good idea to run through the main points you have agreed on again.
在达成交易前，将你认可的要点再过一遍，这是个好主意。
As the salesperson, you should write up the agreement as soon as possible after the negotiation and send a copy to your customer.
作为销售人员，你应该在谈判结束后尽快拟定协议，并把副本发送给你的客户。
Passage 2
Hard Sell vs. Soft Sell
硬推销和软推销
Hard sell and soft sell are important business terms and useful strategies for sales staff to know and understand. Both of them can work. The effect depends on the type of customers and the type of products.
硬推销和软推销是销售人员需要了解和理解的重要商务术语和实用策略。二者都很奏效，其效果取决于客户的类型和产品的类型。
Hard sell is a kind of more direct and forceful sales tactics. The sales person just keeps explaining how good the product is, why people should buy it and even how the prices might increase if the customer walks off.
硬推销是一种更加直接和有力的销售策略。销售人员坚持不断地解释这个产品有多好，为什么人们应该买它，甚至如果客户不买，价格会如何上涨。
Soft sell is a different approach. The sales person tries to build trust with consumers. He doesn’t put pressure on them to buy things, just recommending a product and letting the consumers make their own decisions.
软推销是一种不同的方法。销售人员竭力与消费者建立信任，并不给他们施加压力去买东西，只是推荐产品，让消费者自己决定。
An example of soft sell is to distribute free samples to which customers often respond favorably. Businesses can use free samples to build rapport and engage customers in products or services. Recommending products between friends is a little bit like doing soft selling. People don’t really care if someone else buys the product. They are just giving their honest opinions and trying to be helpful.
软推销的一个例子是分发免费样品,客户通常积极回应。企业可以使用免费样品和客户建立融洽的关系，并以此吸引他们对产品或服务的兴趣。朋友间推荐产品有点像做软式销售，人们实际上不关心别人是否会购买该产品，他们只是想给出诚实的看法，做点有益他人的事。
Humor in advertising is also used to attract the customers’ attention and get them interested in the products or services. Customers often resist hard sales tactics, thus making soft-selling much more effective for success.
诙谐的广告也被会用来吸引顾客的注意力，引起他们对产品或服务的兴趣。顾客往往抵制那些硬推销策略，从而使得软推销能更有效地获得成功。
Passage 3
A Reply Letter
Dear Mr. Shepherd.
亲爱的谢泼德先生：
Thank you for your recent inquiry.
谢谢您最近的询盘。
Please find below our quotation. It is valid for the next two months.
请查阅下面我们的报价。未来两个月内有效。
Room size/m2 Monthly rate 25% off monthly offer rate
30 $80 $60
40 $100 $75
50 $120 $90
面积/每平方米 月租金 月租金25%优惠
30 $80 $60
40 $100 $75
50 $120 $90
We are now running a promotion, offering you a 25% discount off your first two months’ storage. Besides, we can offer you a further discount of 5% if you pay in advance for twelve weeks, or 8% for sixteen weeks.
我们现在正在搞促销活动，对您前两个月的仓储费我们可以给您25%的折扣。除此之外,如果您提前十二周支付费用，再给予5%的折扣，或者提前十六周支付，再给予8%的折扣。
Moreover, reservations by credit card four weeks in advance guarantee availability of the room size required. Our terms of storage require a security deposit and minimum of four weeks’ rent also payable in advance. Both the security deposit and any unused rent will be refunded when you move out. We sell insurance coverage; the charge you pay will depend on the cover you require.
另外，用信用卡提前四个星期预定，可以确保您所需的空间。我们的仓储条款要求预交押金（保证金）和最少四周的房租。当您搬走时，押金和任何未使用的租金都将退还给您。我们出售保险，费用取决于您想要投保的险别。
It is obvious that we would be delighted if you would like to visit our store to see in person what we have to offer. You’ll find everything you need to make your self storage experience as easy as possible.
当然，我们也欢迎您亲自来参观我们的仓库，来看看我们所提供的服务。您定会感受到无比便捷的仓储体验。
Please find enclosed our brochure and other leaflets outlining our range of services. If you require any further information or would like to make a reservation, please do not hesitate to call us at 0800-123-7265, or visit www.superspace.com .
请查阅附件中我们的宣传册和宣传单，里面概述了我们服务的范畴。如果您想进一步了解详情，请致电0800-123-7265，或者访问ww.superspace.com。
We are looking forward to receiving your reply.
我们期待收到您的回复。
Yours sincerely,
您真诚的
Adam Lambert
亚当•兰伯特
P.S.: Don’t forget to use the enclosed special $15-off voucher for all packing materials.
注: 别忘了使用附赠的价值$15的包装材料特别优惠券。
Unit 5 Sales Strategies
Passage 1
Functions of Marketing
市场营销的功能
There are eight traditional functions of marketing:
市场营销有八个传统功能：
A. Buying: A marketer focuses on buyers’ needs and desires in order to decide what products to make available. Understanding buyers’ behavior is of great importance.
A. 购买：营销人员需要聚焦买方的需求和意愿，来决定提供哪些产品。了解买方的行为很重要。
B. Selling: Marketers usually view selling as a persuasive activity that is completed through promotion. Selling includes personal selling, advertising, and other selling methods. It is probably the function of marketing that we most often see in our daily life.
B．推销：营销人员通常将推销视为通过促销可以实现的游说行为。推销包括个人销售、广告以及其他销售方法。这就是在我们在日常生活中最常见的市场营销功能。
C. Transporting: It is physically moving the product from the seller to the buyer. Marketers focus on transporting costs and services.
C．运输：产品从买方到卖方的物资移动就是运输。市场营销主要关注运输成本和服务。
D. Storing: Like transporting, storing is an aspect of the physical distribution of products. Storing includes warehousing activities. Warehouses hold products for long periods sometimes in order to create time utility.
D．储存：像运输一样，储存也是产品物资调运的一个方面。储存包括了仓储活动。有时候在仓库里长时间的保存产品是为了增加时间效用。
E. Grading: It involves sorting products according to size and quality. This makes buying and selling easier because it reduces the need for inspection and sampling.
E．分级：根据产品的尺寸和质量给产品分级。这使得买卖双方都更加便利，因为这样可以减少检查和抽样的需要。
F. Financing: For many products, such as automobiles, fridges, and new homes, the purchase is facilitated when the marketer provides credit that makes the purchasing of the product possible.
F．金融支持：对于像汽车、冰箱和新的房产这些大宗产品，营销人员提供贷款等金融服务可以促进顾客购买产品。
G. Marketing research: Through research, marketers may find out the need for new products and services. By gathering information on a regular basis, they can better plan, carry out and control marketing activities.
G．市场调研：通过调研，营销人员可以发现市场对新产品和新服务的需求。通过定期收集数据，他们能更好地策划、实施以及控制营销行为。
H. Risk taking: It involves bearing the uncertainties that are part of the marketing process. Most marketing decisions result in either success or failure that is associated with risk.
H．风险承担：承担不确定的风险是市场营销过程中的不可或缺的一个部分。大多数营销决策会导致与风险相关的成功或失败。
Passage 2
Secret of Sales
销售的秘诀
You don’t have to be a special kind of person to sell a product. Although successful salespeople often have special talents and an outgoing personality, the skills they employ are used by us all: we build and maintain relationships with different kinds of people, we listen to and take note of what they tell us and don’t just enjoy the sound of our own voices, and we explain things to them or discuss ideas with them.
推销一个产品，你不一定做个特殊的人。虽然成功的销售人员通常拥有特别的天赋和开朗的性格，但是，他们所运用的技巧我们也经常使用，我们和不同的人建立并保持关系，我们聆听并注意他们所讲的内容，而不只是欣赏我们自己的声音，我们跟他们解释一些事情，或者讨论一些观点。
Keeping salespeople “on the road” is much more expensive than employing them to work in the office because much of their time is spent in traveling. Telephone selling may use this time more productively, but a face-to-face meeting is much more effective. Export companies often have a separate export sales force, whose travel and accommodation expenses may be very high. So serving overseas customers may often be done by phone, fax, letter or email without so many personal visits. Many firms employ an overseas agent who is responsible for selling their products in another country.
让销售人员“在路上”比让他们待在办公室里工作更加昂贵，因为他们的大量时间花在旅途中。虽然电话推销能有效地利用时间，但是面对面交流却更加让人印象深刻。外贸公司通常拥有独立的出口销售团队，他们的差旅和食宿花销会非常高。所以对于国外客户，通常会通过电话、传真、信件或电子邮件等手段进行服务，而不是亲自拜访。很多公司雇佣海外代理商，这些代理商负责在其他国家销售他们的产品。
A sales department consists of many people who are based in different parts of the country or the world, and who don’t have day-to-day contact or chances for communicating with each other. For this reason, firms hold regular sales conferences where their entire sales force can meet, receive information and ask questions about new products and receive training.
销售部由在全国乃至世界各地工作的很多人员组成，销售人员之间缺乏日常接触或互相交流的机会。鉴于此，公司会定期召开营销会议，全体营销人员可以碰面，接受新产品相关信息并提出有关问题，接受培训。
Unit 6 Logistics
Passage 1
The Importance of Information in the Supply Chain
供应链中信息的重要性
1．Information is important because it provides the facts that supply chain managers use to make decisions. Without information, a manager will not know what consumers want, how much inventory is in stock and when more products should be produced and shipped. In short, without information, a manager can only make decisions blindly.
信息很重要，因为它提供了供应链管理者用于决策的事实。如果没有信息，管理者就无法知道消费者的需求是什么，无法确定需要多少库存，也无法确定什么时候生产或运输更多的产品。总之，没有信息，管理者只能盲目决策。
2．Managers must understand how information is gathered and analyzed. This is where information technology comes into play. Information technology serves as the eyes and ears of management in a supply chain, capturing and delivering the information necessary to make a good decision. For instance, an IT system at a personal computer manufacturer may help a manager analyze the information and recommend an action. The manager can use the remaining chips first, then look at demand forecast, and determine whether to order more chips.
管理者必须清楚如何收集和分析信息，这就要求信息技术发挥作用了。信息技术在供应链上充当管理的耳目，获取并传递做出正确决策所需要的信息。例如，个人电脑制造商的信息技术系统可以帮助管理者分析信息，并对行动提出建议。管理者可以先使用现有芯片，然后查看需求预测，再决定是否订购更多的芯片。
3．There are four reasons why timely and accurate information has become more important for effective logistics system design and operations. First, customers recognize information about order status, product availability, delivery schedule, and shipment tracking as necessary elements of total customer service. Then, managers realize that information can be used to reduce human resource requirements. What’s more, information increases flexibility with regard to how, when, and where resources may be used to gain strategic advantage. And finally, enhanced information transfer and exchange capability of using the Internet is changing relationships between buyers and sellers and refining channel relationships.
及时、准确的信息对于高效的物流系统的设计与运行发挥着更加重要的作用，有如下四个原因。首先，客户认为，订单状况、产品现货供应状况、送货日期、货物跟踪这些信息是全面客户服务的应有内容。其次，管理者认识到，信息可以降低对人力资源的需求。此外，信息能够提高何时何地如何利用资源赢取战略优势的灵活性。最后，互联网的使用增强了信息传递和交互能力，使买卖双方之间的关系发生着变化，也使渠道关系更趋完善。
Passage 2
Functions of Logistics
物流的功能
Logistics is the physical flow process of goods from the point of origin to the point of consumption concerning transportation, warehousing and storage, loading and unloading, goods handling, packing, distribution processing delivery and information management. For example, after a commercial transaction is done, logistics will carry out the transfer of goods from the seller to the buyer at the lowest cost and in the most effective manner. During the transfer process, logistics facilities, equipment (carriers), administration of information and standardization are needed.
物流指的是物品从产品生产地向消费点的实物流转过程，其中包括运输、仓储、装卸、物品搬运、包装、配送以及信息管理。例如，商品交易完成之后，物流会以最低成本和最高效率将物品从卖方运送给买方。运输过程中，既需要物流设施和设备（运输工具），也需要进行信息管理和标准化管理。
Logistics has three major functions. Firstly, it creates time value. The same goods can be valued differently at different times. Goods are often in stagnation during the transfer process, which is called the storage of logistics. Secondly, it creates location value. The same goods can be valued differently at different locations. The value added during the transfer process is the location value of logistics. Thirdly, it creates distribution processing value. Sometimes the distribution processing changes the packages of the goods. That is, during this stage, it cuts large packages of goods into smaller parts, which creates added value for goods.
物流有三大主要功能。 第一，物流创造时间价值。相同的物品在不同时间会有不同的价值。在商品传送过程中，物品通常会处于停滞状态，这被称为物流储存。第二，物流创造场所价值。相同的物品在不同场所会有不同的价值。这种因商品流转过程中而产生的附加增值被称为物流的场所价值。第三，物流创造配送加工价值。有时候，配送过程改变物品的包装形式。也就是说，在这个阶段，配送加工把大包装的货物拆分成较小的部分，这样可以创造商品的附加价值。
Unit 7 Accounting and Tax
Passage 1
Top Eight Accounting Mistakes
八大常见会计错误
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top eight accounting mistakes that can ruin your accounting career.
会计错误时有发生, 但是如果规划准备合理，很多常见的错误都可以避免。下列错误就是可以毁掉你前程的八大常见会计错误。
1．Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
不了解真实的现金余额：例如除去自动给付、银行收费，你的现金抽屉和活期存款中的钱可能已经被花掉了。
2．Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
错把利润当成现金: 当公司存在很多赊销的时候，可能会宣布获得很大利润，却看不到任何现金。
3．Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.
急于付款: 如果供应商容许30天时间的付费期限，那就好好利用这个期限。除非有提前付费的折扣，当期限快到时再付费可以增加公司的现金流。
4．Avoiding book-keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
不及时记账: 不按时记录和过账，到头来会使记账工作堆积如山。
5．Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
不按计划支付分红: 公司所有者每次从经营所得中提取的资金，都被视为分红。这会导致个人所得税的增加。
6．Not keeping personal finances separate from business: Mixing up business and personal money can cause book-keeping and legal problems.
把个人和公司的财务状况混为一谈: 把公司和个人的财务混在一起会产生记账和法律问题。
7．Setting prices too low: Know your costs before you set product or service prices, or you can run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
定价过低: 在为产品或服务定价之前需要了解成本，否则会有销售亏本的风险。简单的盈亏平衡分析法就可以帮助你把价格定在可盈利的范围内。
8．Turning over all the financial issues to someone else: Without a good knowledge of your company’s finances, you can’t make successful decisions. Even if you don’t want to deal with the daily book-keeping tasks, look at your financial statements every month to help you plan for profits and prevent potential problems.
把所有财务问题交给他人处理: 对公司财务状况缺乏很好的了解，你就不可能做出正确的决策。即使你不想处理日常的记账工作，每月定期了解自己的财务状况可以帮助你规划收益和防范风险。
Passage 2
Every Business Has Assets
每个企业都有资产
No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.
无论你的企业有多小，无论从事哪个行业，你的公司都有资产。从一台电脑到一家工厂，你公司拥有的每个零件都视同资产。
Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.
资产分成不同的形式。有些资产是实物，例如电脑、储物柜和运货车。有些是具有法律约束力的承诺，如应收账款、公司所拥有的款项。还有一些更多是呈现在文件中的数据，例如每年预付的保险费用。无论何种形式，你公司拥有的任何有价值的东西都视同资产。
Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts.
资产体现在资产负债表当中, 记录每个会计周期的主要财务数据。为了让分析简单化，你的资产会划分成不同的形式。在资产负债表中列举资产的典型顺序和会计图表中的顺序应该是一致的。
Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of filing cabinets. Assets are key factors for any business.
不过，资产的价值不只是在报告中出现，还是公司籍以盈利的资源。没有资产，就不能产生销售。例如做产品的企业，没有资产就不可能生产任何产品。这也同样适用于服务业。至少，你需要有现金支付开销以及宣传你的公司。服务型公司也需要为消费者服务的基本的工具，如理发师需要座椅、剪刀以及美发工具；会计需要电脑和许多档案柜。资产对任何企业都具有重要的作用。
Unit 8 International Trade
Passage 1
What is International Trade?
什么是国际贸易？
International trade is the exchange of goods and services between countries. It gives consumers and countries the opportunity to be exposed to goods and services not available in their own countries. Almost every kind of product can be found on the international market: food, clothes, spare parts, oil, jewelry, wine, stocks, currencies and water. Services are also traded: tourism, banking, consulting and transportation. A product that is sold to the global market is an export, and a product that is bought from the global market is an import.
国际贸易是国家之间商品和服务的交换，为这些国家和消费者们提供了机会，使其能够接触本国没有的商品和服务。在国际市场上，几乎可以找到各种商品，如食物、衣服、备用零件、油、珠宝、酒、证券、货币和水。服务也可以进行交易，如旅游业、银行业务、咨询行业和运输。在全球市场上出售的商品是出口商品，从全球市场买入的商品是进口商品。
International trade can benefit us a lot. Trading globally allows us to expand our markets for both goods and services that otherwise may not have been available to us. If you walk into a supermarket and are able to buy Indonesian bananas, Brazilian coffee and a bottle of French wine, you are experiencing the effects of international trade.
国际贸易能使我们获益良多。全球贸易使得我们的商品和服务市场得以扩大，否则我们不可能得到这些商品和服务。如果你走进一家大型超市，能够买到印度尼西亚香蕉、巴西咖啡或者法国红酒，你正体验国际贸易带给我们的影响。
International trade brings us both advantages and disadvantages. For instance, international trade may also make the world economy easily affected by factors like prices, supply and demand, as well as global events. Political change in Asia, for example, could result in an increase in the cost of labor, thereby increasing the manufacturing costs for an American sneaker company based in Malaysia, which would then result in an increase in the price that you have to pay to buy the tennis shoes at your local mall. A decrease in the cost of labor, on the other hand, would result in you having to pay less for your new shoes.
国际贸易既有它的优势，也有它的劣势。例如，国际贸易也可能使世界经济容易受到一些因素的影响，如价格、供需关系，以及全球性事件。例如，亚洲的政治变动会引起劳动力成本的增加，进而增加位于马来西亚的美国运动鞋工厂的制造成本，这个又导致你在本地商场购买网球鞋的花费上涨。而另一方面，劳动力成本的降低会降低你买一双新鞋的花费。
Passage 2
The Basics of Import and Export
进出口的基本要素
Importing and exporting is transferring goods from one country to another while paying attention to the laws and requirements of bringing goods out or into that country. If you want to import in large quantities for commercial purposes, you’ll need to have the consent of the local customs department and the right paperwork. Import and export are the basics of international trade. If you are looking forward to starting your own business in the field of importing and exporting business, then here are some tips for starters.
进出口是指在遵循有关进口和出口的法律和要求的情况下，将一国的商品转移到另一国。如果你想从事大量的商业进口业务，你需要获得当地海关部门的许可，并持有相关文件。进口和出口是国际贸易的基本要素。如果你计划在进出口业务领域开创业务，请注意下面这些给创业者的建议。
Foreign embassies provide nice programs and a great deal of information about their goods to promote exporting. You can find out exactly what it is you are looking to buy. If you are exporting, you can approach your local department of trade and see what plans they have on offer to promote exports. Besides, you should consult the tax department to find out if there is a particular process to setting up an importing and exporting company and what documentation you will require. It is also necessary that you find out about any licensing requirements for importing and exporting of goods. Some countries do not allow their goods to go to a certain country and vice versa, this is known as an embargo. In this way, you can make sure that there are no embargoes with the country you are looking to trade with.
外国大使馆会提供一些优秀的项目及大量信息来促进商品出口。你可以找到想要进口的商品。如果你在做出口业务，你可以同当地贸易部门接洽，了解他们促进出口业务的相关计划。此外，你还可以咨询税务部门，了解是否有开办进出口公司的特别程序，以及需要准备什么文件。了解进出口货物的相关执照要求也是非常必要的。有些国家不允许本国的商品出口到某些国家，反之亦然，这就是禁运令。这样一来，你就可以确定你所进行贸易的国家没有相关的贸易禁运令。
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