作者：李德荣
出版社：华东理工大学出版社
格式: AZW3, DOCX, EPUB, MOBI, PDF, TXT
商务英语基础教程(第2版)试读：
前言
本书为专业英语教材，供高校工商管理、涉外经济贸易及商务英语等专业使用，也可作为英语专业的阅读教材，帮助学生获取企业运作和国际贸易等知识。本书亦可供相关专业人士学习进修之用。
近十年来，由于我国经济保持良好发展势头，不断融入全球经济，已成为世界上令人瞩目的重要经济体。受此影响，就业市场对于既懂商务，又能用英语进行交流沟通的人才需求量越来越旺盛。本书以英语为载体，较为系统地介绍了有关商贸和企业管理的重要概念和基础理论，同时尽可能保留了语言教材的特点，使学生能兼修专业和外语，做到一举两得。
本书共20章，内容涵盖企业和社会、企业所有制形式、管理原理、企业文化、产品、营销、生产管理、人力资源管理、财务管理、电子商务、保险、国际贸易等诸多领域。每章分数个独立的小单元，从不同侧面介绍一个专题领域，务求突出重点，阐明基本概念或基础理论。单元中的疑难单词，可在同行的左或右侧见到释义，以方便阅读。针对文字中的难点，每单元尾部有Notes（注释）加以说明。练习包括讨论题、词汇、阅读和翻译，其内容均与各章主题紧密配合。为方便读者掌握工商词汇和术语，每章辟有Key Business Terms（重要工商词汇）。书末附有Glossary（专业词汇）和练习答案。
本书参考并取材于多种国外近年出版的的相关著作和刊物，内容和文字新颖实用，时代感强。所有材料都曾用于编者的教学实践。本书教学应尽可能与学生“互动”，以期理论联系实际，提高学生获取信息、分析信息和演示信息的能力，提高他们的英语阅读和口笔头表达能力。进度可根据学生的英语基础和每周课时数而定，一般可用两个学期。
本书原名《国际商贸英语基础阅读》，初版于1996年。后经修订，章节上有很大变化，编写人员也有更迭。这次重新修订，又增删和改写了一些内容，编写工作主要由余丽华副教授主持。编者虽然期盼精益求精，但错误和欠缺之处仍在所难免，尚望读者不吝指正，以期进一步完善。参与本书编写工作的还有张毅、李鸣春、魏璐、萧伟兴、熊建国等。编 者2011年12月Chapter 1Business and Society（企业与社会）Objectives
After studying this chapter you will be able to:
➢Define the term "social responsibility".
➢List reasons why businesses should act in a socially responsible way.
➢Discuss situations where social responsibility is (not) taken into consideration.
➢Identify the four basic areas of consumerism.
➢Find and discuss examples of ethical/unethical business behavior.
➢Understand why ethical companies thrive better in the long run.Ⅰ．The Social Responsibility of Business（企业的社会责任）
Social responsibility is the obligation a business assumes to maximize its positive impact and minimize its negative impact on society. This contrasts with the traditional role in which companies considered only the profits of their business activity. Social responsibility suggests that such narrow interest undermines the overall benefits to society.
Advocates of social concernbelieve that business should take an active role in improving society and solving social problems. They believe that businesses, by working to improve the overall society, can often improve their operation and profits in the long run.
One of the strongest arguments for the social concern of business is the premise that society grants organization the right to exist. Cultural norms—sometimes expressed through legal means—allow businesses to form and function; actions of individuals in society enable them to flourish. Business leaders should not forget that their right to exist carries an obligation to serve society's goals. Business organizations should serve society rather than society serving business. It is the moral duty of all units of society—including business—to strive for a better world. As overall conditions improve, all the components of society will benefit accordingly.
In many cases, a company will make greater profits in the long run if it considers benefits to society. Customers actually vote for products and companies when they make a purchase. If a product is priced fairly, satisfies their needs and has no negative side effects, they will probably buy it more than once. But if the product fails or has negative side effects, they will probably select another product and may become so angry at the manufacturer that they never purchase another of their products. When enough people believe a business no longer serves society's best interests, they may pressure the firm into its grave by boycotting its goods or services, influencing officials against it, condemning it in the media, or patronizing other firms. Social concern can also benefit short-run profitsbecause of current public expectations. Because the public now expects business to benefit society, a firm that maintains a good record will find it easier to hire better employees and win more customers.
Although social responsibility may seem an abstract idea, managers consider it on a daily basis as they deal with real issues. To be successful, a business must monitor changes and needs in societyin order to behave in a socially responsible way.Notes:
obligation n. 责任
impact n. 影响
interest n. 利益
premise n. 前提
means n. 手段
flourish vi. 兴旺；成功
boycotting v. 抵制
condemning v. 谴责
patronizing v. 惠顾
abstract a. 抽象的Ⅱ．Consumerism（保护消费者利益）
The public demand for more protection of buyer's rights is called consumerism. In America, about 230 million people spend more than $3 billion every day. They are satisfied with a lot of things: product availability, varieties of goods, opportunities to work, and a high standard of living.
But as consumers deal with business, some serious problems occur. Here are just a few complaints from the files of a consumer protection agency: "When I bought this coffee maker they said 'satisfaction guaranteed', but I have been trying to return it for three weeks and the company refuses to give my money back." "A washing machine repair person gave me an estimate of $25, but charged $110 for the job." "I had my hair colored in a beauty shop; the color was awful, my hair went flat and my scalp burned for a week, and there was nothing I could do but let it grow out." In the United States, the 143 Better Business Bureausaround the country receive an average of one million complaints filed by consumers. Better Business Bureaus are nonprofit organizations that businesses organized to monitor and control unethical and illegal practices; most deal with poor service.
In many countries, consumer legislationencompasses four basic areas: the right to safety, the right to be informed, the right to choose, and the right to be heard.
The right to safety. The right to safety means that a product must be safe for its intended use, must include thorough and explicit directions for use, and must have been properly tested to ensure reliability and quality. To ensure product safety, business must not knowinglysell anything that could result in personal injury or harm to consumers. Laws have been passed to keep dyes and other chemicals out of foods, to require the warning "may be injurious to your health" to be printed on cigarette packages, and to force the recall of automobiles with defective brakes. Defective or dangerous products also do harm to public confidence in the ability of business to serve society.
The right to information. The right to be informed gives consumers the freedom to review complete information about a product before they buy. This means that detailed information about ingredients and instructions for use are to be printed on labels and packages. The right to be informed also applies to services. The true cost of borrowing money and repayment terms, for example, must be clearly stated in a contract.
The right to choose. The right to choose ensures that consumers have access toa variety of products and services at competitive prices. The assurance of satisfactory quality and service at a fair price is also a part of the consumer's right to choose. The right to choose means that competition is free to flourish. No company becomes so dominant that it limits consumers' opportunities to find new, improved, and less expensive products.
The right to be heard. The right to be heard assures consumers that their interests will receive full and sympathetic consideration when the government formulates policy. It also assures the fair treatment of consumers who voice their complaints about a purchased product. Consumer concernshave been heard at the top levels of government because of the efforts of consumer advocates, who take it upon themselves toinform lawmakers about issues and problems important to consumers. In addition, many trade groupshave been organized to process grievancesso that consumers can appeal beyond a companyif they are unable to solve a problem with the manufacturer or provider of a service. Most businesses realize that one highly dissatisfied, vocalcustomer can have a widespread, negative impact on its image or reputation. Therefore, most businesses try very hard to reduce consumers' dissatisfaction and resolve their complaints.Notes:
complaints n. 埋怨；投诉
scalp n. 头皮
filed v. 提出；提起（诉讼等）
encompasses v. 包括
explicit a. 明确的
dyes n. 染料
ingredients n. 成分
instructions for n. 成分
competitive a. 有竞争力的
dominant a. 主宰的；控制性的
sympathetic a. 同情的；体谅的Ⅲ．Business Ethics（商业道德）
Ethics are principles of right or good behaviors. They involve moral values as to what conduct is proper. And business ethics involve other moral values existing in society. As one businesswoman said, "Many of our moral decisions are borderline; some people view a certain practice as being unethical, while others think it to be totally proper." Many influences in society determine which behavior is ethical.
While each individual develops a code of what is ethical, we are influenced by laws, cultural attitudes, professional codes, and individual values. Many ethical standards are defined by laws. But the law does not cover all unethical conduct; it merely tries to prevent serious violations. Since humans make laws, some of them are not perfect and others are later found to be unconstitutional. Still, most authorities agree that abiding by the law defines a minimum guide for ethical behavior. For example, the law states that each citizen must be honest in filling tax returns, yet recent surveys indicate that as many as 40% of the population cheated on their income tax returns. Also the law states that employees should not steal from their employers, yet many workers see nothing wrong with taking office supplies home for personal use.
Values are accepted standards of behavior within a given society. All societies develop broad-basedvalues that are generally accepted by most of its members. Communities of people usually share common views. Often, these views affect the values and conduct of business in local areas. For example, many communities believe that stores should not sell alcohol beverages on Sunday. And, in fact, citizens may exert pressure for passages of lawsthat prohibit doing so. Stores in other areas may remain closed on Sunday mornings, not because of laws, but out of respect for the community's values.
Although we may all grow up in the same society, there is a broad range in the values we adopt. Individual values vary with background, family, religion, and environment. Some people think it is all right to mislead customersin order to get a sale. Others may choose to lose the sale rather than misrepresent the productin any way. In one survey of business people, 19% said they had quit a company for ethical reasons. Sometimes a company may try to influence an employee to act against personal values. In the same survey, 87% said it was wrong to compromise personal valueseven if the success of the company was at stake. While individual values vary, most people agree that it is wrong to lie, cheat, steal, and purposely misrepresent.
Are business practices becoming more unethical? There is no easy answer. In America, bribery, profit gouging, price fixing, embezzlement, monopolizing, and other illegal practicescost consumers more than $40 billion a year in higher prices and taxes. A spokesperson for the US. Chamber of Commercesays that the extent of bribes, kickbacks, and payoffs is "pervasive". A recent study of 3,000 executives by the American Management Associationfound that most employees felt pressure from their companies to compromise their personal values. Another study by the Opinion Research Centerof 531 top and middle managers reported that 48% felt that it would be all right to pay bribes to foreign officials if that were an accepted way of doing business in that country.
Can society thrive without some minimum standards of honesty and ethics? Not likely. Since business depends on society's survival, a certain level of honest dealing is necessary. The capitalist system glorifies pursuit of personal interest, but business people understand as never before that they cannot be successful without the trust of others.
Some business people feel that it is simply good business to be ethical. Ethical behavior stimulates others to be more cooperative and prevents angry behavior by competitors, peer companies, and government agencies. Customers like to trade with honest companies, employees value fair bosses, and investors feel more secure with law-abidingcompanies.Notes:
conduct n. 行为
surveys n. 调查
office supplies 办公用品
prohibit v. 禁止
quit v. 离开
gouging n. 骗取；欺诈
pervasive a. 弥漫的；遍布的
thrive v. 兴旺发达
pursuit n. 追求
stimulates v. 激励
agencies n. 机构Key Business Terms
business 商业；业务；企业
organization 组织；企业
firm 商号；企业
obligation 责任；义务
social responsibility 社会责任
social concerns 社会考虑；关注社会
consumer 消费者
consumer legislation 消费立法
consumer concerns 消费者关心的问题
consumer advocate 消费者权益倡导者
consumerism 保护消费者利益；用户第一主义
the right to safety 安全权
the right to information 知情权
the right to choose 选择权
the right to be heard 投诉权
nonprofit organization 非盈利性组织或企业
business ethics 职业道德
survey 调查
bribery 行贿；贿赂
embezzlement 贪污
kickback 回扣
survival 生存
honest dealing 诚实交易；买卖公平
peer company 同行公司
government agency 政府机关
ethical 符合道德的
unethical 不符合道德的
legal 合法的
illegal 不合法的
in the long run 长期
to maximize 最大化
to minimize 最小化
to function 运行；起作用
to boycott 抵制
to condemn 谴责
to patronize 惠顾
to deal with 与……打交道
to mislead 误导
to misrepresent 谎报；弄虚作假
to monopolize 垄断Exercises
Ⅰ．Questions for Discussion
1．Define social responsibility of business. Give examples.
2．What is consumerism? Discuss the means by which consumers are protected.
3．What is business ethics? What are the major influences of business ethics?
4．Find some examples of socially responsible/irresponsible business in newspapers or business journals. Explain why you believe their actions are socially responsible/irresponsible. Why do you think the company chose to act as it did?
5．Can you suggest some possible methods of improving ethical standards in business?
Ⅱ．Vocabulary
Fill in the blanks with words or phrases given below. Change the form where necessary.business boycottobligationethicalunethicalethicsin the long runmisleadfollowsurvivalmaximizemisrepreseconsumerissocial responsibilityminimizentm
1．Dishonest store owners try to increase sale by____products and____customers.
2．All enterprises endeavor to____profits and____risks.
3．The townspeople____the overpriced store last year.
4．In many cases, a company will make greater profits____if it considers benefits to society.
5．Business leaders should not forget that their right to exist carries an____to serve society's goals.
6．____are moral principles defining right and wrong behavior in the business environment.
7．____is the obligation of business to maximize its positive impact on society and minimize its negative impact.
8．____is the activities undertaken by individuals and organizations to protect consumers' rights to safety, to be informed, to choose, and to be heard.
9．Reducing____behavior should be made a business goal no different from increasing profits.
10．Many businesses recognize that social responsibility is necessary for____.
11．Businesspersons are expected to____all applicable laws and regulations.
12．____considerations influence all business decisions.
Ⅲ．Supplementary Reading and Translation
Read the following passages and translate the underlined parts.（A）
There is little doubt that businesses have been a major contributor to our pollution problems; but until recently, accountability had been nil. For instance, many years ago, Pittsburgh was covered by blankets of steel mill smoke. To complaints, officials responded, "Smoke means jobs." Thirty years ago the Ford Motor Company, responding to a Los Angeles County official complaining of soot, stated, "The Ford engineering staff, although mindful that automobile engines produce gases, feels that these waste vapors are dissipated in the atmosphere quickly and do not present an air pollution problem." Although environmental decisions today are still controversial, our attitude has changed drastically from these early days. We no longer think of pollution merely as a nuisance; it menaces the survival of many people. Over the years, government and business programs have begun to tackle environmental problems.
Prompted by society's concern and Congress's prompting, businesses are now investing billions of dollars to reduce and prevent pollution. For a power plant, capital costs for pollution control may run as high as 25%. For most other plants, it ranges between 1 and 10%. For example, Mobil Oil engineers have designed many refinery units to minimize emissions mist, sulfur dioxide, petroleum vapor, and other chemical components. Georgia Pacific installed a system the recycles and removes all pollutants. Dow pledged, "No plant will be built if there is any waste effluent or air pollution." Another approach by businesses is to design and produce products that improve pollution control. Examples include automobiles that are less polluting, detergents that dissipate more quickly, and recyclable cans and bottles.（B）
Environmental law has been criticized by both the politically conservative and liberal sectors. Conservatives point to the huge cost of environmental control and rightfully ask, "Is environmental control worth it?" Thus, conservatives often demand a cost-benefit analysis. If benefits outweigh costs, then that argument is settled. One problem, though, is that cleanup costs are definite, while benefits are not. How much is it worth to reduce the incidence of breast cancer in women, which studies have linked to environmental causes? How much is it worth to reduce emphysema, bronchitis, and heart disease, all of which have been linked to environmental causes? What is the value of a blue sky? We rightfully ask these questions when we are called upon to spend billions to cope with environmental problems. Ultimately, society pays in poorer health, property damage, and possible long-term habitat destruction, on the one hand, or in high environmental cleanup and maintenance costs, on the other.
Some political liberals (in particular, certain poverty and minority groups) criticize the environmental movement as elitist. They see environmentalism as an attempt to prevent lower socioeconomic classes from enjoying the good life already enjoyed by many environmentalists. The good life, as they see it, necessitates some environmental degradation and resource exhaustion. They say it is not fair to prevent them from enjoying the materials things that economically privileged middle and upper classes have had for years.Chapter 2Forms of Business Ownership (1)（企业所有制形式）（1）Objectives
After studying this chapter you will be able to:
➢Understand the nature of sole proprietorships and partnerships.
➢Describe the advantages and disadvantages of sole proprietorships.
➢Describe the advantages and disadvantages of partnerships.Ⅰ．Sole Proprietorships（个体企业）
A sole proprietorshipis a form of business that is owned by only one person. For most countries, the majority of businesses take this form of organization. Common examples include most restaurants, laundromats, beauty parlors, flower shops, newsstands and grocery stores. Sole proprietorships are typically small businesses. In the United States, there are approximately 11.7 million of them (70 percent of all businesses), but they account foronly 6 percent of total business sales and 23 percent of total income.
Major Advantages of Sole Proprietorships
Most advantages of single-owned companies stem fromtheir simplicity and relative freedom.
Ease of starting and closing. Forming a proprietorship is easy and inexpensive. In some countries, creating a sole proprietorship requires only an announcement in the local newspaper. In most cases, however, a licenseis required. In the United States, doctors and lawyers usually need state approval to practice. Other businesses, such as restaurants, liquor stores, and bars, may require a special license. The cost of these permits is usually under $100. No lawyer need be hired to create the enterprise, and the owner can take care of the required paperwork. The company is just as easy to dismantle. No approval of co-owners or partners is required. The owner merely settles outstanding accountsand agreements and closes the door.
Direct control of business. The proprietor has direct control over how the business is run and can make decisions on the spotwithout the approval of anyone else. This control allows the owner to respond quickly to competitive business conditionsor to the changes in the economy. All profits from a sole proprietorship belong to the owner. Profits do not have to be shared with anyone.
Greater motivation. Single-owned companies appeal to the old-time values of independence and hard work. All the rewards of success and the frustration of failure rest squarely on the shoulders of the owner. More than in any other forms of ownership, the owners can see the results of their work. This motivates many owners to work longer hours and endure extreme hardships in order to accomplish the goal of personal success and independence.
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