工商导论第一章

《工商导论》（Fundamentals of Business） 考核方式： 考试 考试题型：

选择题；填空；连线搭配；英译汉；汉译英。

教学目的

以英语为授课语言，全面、系统、概要地介绍市场经济体制下工商企业的运作，让学生对市场经济既现代工商企业的运作用一个总体印象，并熟悉同期业环境、经营管理、金融财务、法律保险等方面有关的英语词汇和用语，为下一步学习更微观、更具体的课程打下基础。 1． 商务知识：了解在中国融入全球经济时，在工商管理方面所需的基本概念和相关的英语知识。

2． 词汇：商务英语词汇具有比较强的专业性，要求学生在一学期的学习中有管理、营销、金融、财务、贸易、法律和保险等方面1000左右的专业词汇积累，以及商务常见的缩略语，机构名称等。 3． 听力与口语：能够流利地在一般性的商务活动中进行交流，能流利地进行商务方面的口头陈述和报告，并能对相关案例做讨论，； 4． 写作：能看懂和起草商务单据、文件、信函和报告； 5． 阅读：能够阅读原版的经贸书刊。

Set up a business and be my own boss

Chapter One Setting up a Business建立企业

Four major forms of business: 1.sole proprietorship个体经营 优点：易于建立；simple to establish; 决策自由；freer in decision-making;

易于保守经营和财务秘密；easy to keep operational and financial secrecy

税收负担较少；less tax burden 独自享有利润 exclusive use of profits 缺点：无限责任；unlimited liability

有限的资金渠道；limited access to capital 有限的管理技巧 limited managerial expertise 2.partnership合伙企业

优点：更方便得到资金和信贷；improve access to capital and credit

优质管理的可能性大大增加greater possibility for good management

明确的法律框架；definite legal framework 更好的发展前景better prospects for growth 缺点：无限责任；unlimited liability 内部矛盾；internal conflict

持续性问题problem of continuity 3.corporation 大型股份制公司 优点：有限责任；limited liability 易于发展壮大；easy to expand

所有权与经营权分离；separated ownership and management

持续的生命力continuous life 缺点：双重税收；double taxation 高组织成本；high organizing costs 缺少秘密；lack of secrecy 特许经营 4.franchise特许经营

优点：顾客即刻认可；instant customer recognition自主性；independence获得培训指导；receive training and guidance借贷更容易less difficulty getting bank loans

缺点：减少风险但不保证成功；reduce risk ,they do not guarantee success要牺牲部分独立性sacrifice some independence。

Important terms:

sole proprietorship, general partner, limited partner, legal person, franchising

sole proprietorship个体经营：A sole proprietorship is a business

owned and controlled by one person.一个人拥有并控制管理的商业形式。

general partner一般合伙人: a partner who is very active in the management of the firm and takes unlimited liability in it.在公司管理上积极参与、承担无限责任的合伙者。

limited partner有限合伙人: a partner stays away from the management of the firm and assumes only limited liability.不参与公司管理、只承担有限责任的合伙者。

legal person法人: a person or group of persons recognized by law as having a separate legal existence with his or its own rights and duties. A legal person is either a natural person, i.e.a human being, or an artificial person, i.e.a corporation. 法人是指法律上具有人格的组织，享有法律上的权利与义务。法人可以是自然人或者非自然人。

Franchising特许经营: a licensing agreement, under which the franchiser grants the franchisee the right to sell or use the former’s product, service or method in return for a royalty from the latter.特许经营是一种许可协议，在协议下特许经营授权商给予特许经营加盟商销售或使用前者的产品、服务或方法的权利，而从加盟商那里得到特许权使用费。

Topics for discussion:

1. What are the advantages and disadvantages of each business form?

2. How are profits distributed in sole proprietorships, partnerships and corporations?

3. Which form of business would you like to work for? Why?

案例分析：A Godsend

连线搭配：

A

1. access 渠道 7.merchandise商品；货物 2. collateral 抵押物 8.bankrupt破产 3. supervise 监督；管理 9.credit信贷 4. corporation 公司 10.expertise专业知识 5. sole proprietorship 个体经营 11.finance融资；财务的管理 6. limited partner 有限合伙人 12.sue控告

B

A. means of approaching or entering- 1 B. sum of money lent by a bank, such as loan-9

C. goods货物, esp. manufactured 生产articles that are intended for sale, not for the personal use of the present owner-7

D. the management of money-11

E. an organization that is owned and operated by one person -5 F. unable to pay one’s debt 无能力偿还-破产-8

G. a partner whose personal liability is limited to the amount invested in the partnership capital-6

H. a business chartered under the corporate laws of some states-4

I. property pledged as a guarantee for the repayment of a loan-2 J. expert knowledge and skill-10 K. take legal action采取法律行为-12

L. to have the responsibility for seeing that the work of others is properly done-3

术语搭配答案：

1.A 2.I 3.L 4.H 5.E 6.G 7.C 8.F 9.B 10.J 11.D 12.K