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新东方商务英语高级口语素材

新东方商务英语高级口语素材
新东方商务英语高级口语素材

新东方商务英语高级口语素材——商业报表

Lesson Seven

Business Reporting

商业报表

Part I Objectives

· Research tools and information source for earnings, performances and SEC filings

·公司收入、经营状况与美国证券委员会备案的调查工具和信息资源

· Understand general theory of “double entry acco unting”

·理解借贷记帐法

· Understand the contents and the equation of a balance sheet

·理解资产负债表的内容与方程式

· Stock quotes and what does it say about a company

·股票报价浏览

Part II The How-Tos

What tells most about a company – The Balance Sheet

What is Double Entry Accounting?

You have to think of the business as nothing else but a collection of accounts. Some of these accounts owe the business money and some of them are owed money by the business. All of the accounts must balance. At any one time the total value of the accounts in credit must equal the total value of the accounts in debt. When the business makes any transaction at all money is moved from one account to another. If for example Pepe makes a payment of $200.00 for some flour which he purchased from Alberto's wholesalers then Alberto's account is debited by &200.00. Alberto is the receiver of money and the transaction is therefore entered on the debit side. (Remember the principle; Debit the receiver, credit the giver.)

Alberto is one of Pepe's creditors. He supplies Pepe with flour on a regular basis. You can see that at the beginning of the accounting period Pepe owed Alberto $500.00. After the payment was made this figure will be reduced to $300.00. Alberto has received money and his account must be debited. In order that the accounts balance another account must be credited. In this case it is the bank account.

In this case the bank account is already Pepe's creditor by the fact that Pepe has an overdraft. Before the payment was made to Alberto, Pepe owed the bank $1,640. With a $200.00 payment to Alberto and one other payment this figure has risen to

$2,000.00.

2 The forever equation of “Asset + Owner’s Equity = Liability”

总资产-负债= 资产净值

The balance sheet is a very important financial statement. It gives shareholders and potential investors information about the value of the business. This comes from the net assets figure, which is one way of placing a value on a business, bec ause it represents the value of all the assets of the business (everything it owns) net of its liabilities (everything it owes). We can also use the net assets figure as an approximate figure for the value of a business and therefore its size.

Here is an example

COMPANY NAME: ABC Company

Date: December 31, 1993

新东方商务英语高级口语素材——商业报刊阅读

Lesson Eight

Business News Reading

商业报刊阅读

Part I Objectives

·Features and styles of writing in Western business journalism

·西方商业新闻写作特点

·Idiomatic usages and set phrases often used to describe and predicting economic

development

·描述经济发展及预测发展趋势的习惯表达方式

·What is it in an earning report?

·分析盈利报告

Part II The How-Tos

Features of Western Business News Writing (西方商业新闻写作特点)

One of the most important features of Western business news writing is the usage of simple and lively English. Since of most these writings cover not stories but trends of the

market or development of policies, it is essential to make the writing right to the point and accessible to reader of various education levels. Therefore, conciseness and clarity are the keys (语言简练通俗):

2 “ The company expects to incur a loss, excluding special items, of between (11)

c ents an

d (14) cents per shar

e in the first quarter.”

除特殊项目,公司第一季度预计会出现每股11至14分的亏损。

2 “Capital Spending by industry just pokes along. Ditto residential building.”

工业资本开支缓慢增加,住房建筑亦如此。

2 The collapse of copper price has come just as demand for it from the industrialized world has dropped 8% on last year and as production, after two years of high prices, is starting to increase.

铜价的猛跌正好是在工业国家的对铜的需求比去年下降8%和经过两年的高价后铜生产量正开始上升的时候发生的。

Much information has been covered, yet using only one sentence.

A long and boring day at work tires your eyes and mind. Wouldn’t it be even worse if you have to read on to some drab writings in news? So don't be surprised to see such lively expressions (用词生动形象):

2 “Italy is one country where it is really good-bye to the boom, at least until the chronic weakness in the balance of payments is cured, and the 17%inflation is reduced.”

意大利是一个真正与经济繁荣告别了的国家,至少在国际收支方面的长期困境得以改善,以及每年17%的通货膨胀有所一直之前,情况难以好转。

2 “When it came to a perennial Clinton bugaboo-personnel-things began on a promising note. Prodded by the White House, Seven Cabinet Chiefs announced their departures soon after Nov.5. The shakeup gave Clinton a chance to revitalize his weary team. So have any of those jobs been filled? Nope.”

克林顿刚刚看到即将摆脱困扰他多时的私人琐事的希望。在白宫的催促下,7位内阁要员宣布将于11月5日后卸任。此次内阁改组给克林顿以机会使其疲惫的内阁恢复活力。内阁成员的人选是否已经确定了呢?没有。

The usage of ellipsises makes eye-catching titles and subtitles: (巧用省略)

2 “Who is afraid of global markets? Not U.S. investors.”

2 “Time for a reality check in Asia. Time for a fire brigade.”

2 “Hubris? Perhaps. But Dobson isn’t the only putting up his chest these days.”

傲慢吗?也许。但DOBSON可不是近来唯一一位趾高气昂的人。

The frequent use of quotes, parentheses and hyperbaton: (引语,插入语及倒装) 2 “I am afraid the US banks are going to ha ve to get used to seeing Doutsche Morgan Grenfell more often, “ says Chief Executive Michael W.R. Dobson.

总裁Dobson说:“恐怕美国银行将不得不习惯于经常与Doutsche Morgan Grenfell打交道了。”

2 “Any international company that’s not planning to do something in China is probably missing a bet”, says J. Tracy O’ Rourke, CEO of Varian Associates Inc., a California manufacturer of medical equipment. “it’s like the frontier of days past.”

“任何一家不打算在中国作些事情的国际公司都可能失去一次机会”,。。。“她犹如往日的西部处女地。”

Part III Let’s Talk Business

Following is an earning forecast of Motorola’s 1st quarter, 2002 and some analysis of what such new press really means to investors.

Motorola's First Quarter and Full Year Earnings Outlook

SCHAUMBURG, Ill., Jan. 23 /PRNewswire-FirstCall/ -- Motorola, Inc. (NYSE: MOT) said today it expects sales in the first quarter of 2002 to be between $6.0 billion and $6.2 billion. The company expects to incur a loss, excluding special items, of between (11) cents and (14) cents per share in the first quarter.

The company continues to expect sales from ongoing operations for the full-year 2002 to decline between 5 percent and 10 percent compared to 2001. The company confirmed that it continues to expect to return to profitability in the third quarter of 2002 and be profitable for the full year 2002.

Motorola also said that it believes the current 2002 consensus earnings expectation of 4 cents per share for the full year, excluding special items, is not only achievable, but can be exceeded. The company believes that, if annual sales are near the high end of the company's guidance range and the wireless handset and semiconductor industries meet growth expectations, it is possible for the company to earn 15 cents per share in 2002,

excluding special items, as the company previously discussed. The gross margin improvements anticipated in these two businesses if their industries meet growth expectations, coupled with the expected savings from cost reductions, would make this level of earnings possible.

Business Risks:

Statements about the company's sales and earnings outlook are forward-looking statements based on current expectations and involve risks and uncertainties. Motorola wishes to caution the reader that the factors below and those on pages F-29 through F-33 of the appendix to Motorola's Proxy Statement for the 2001 annual meeting of stockholders and in its other SEC filings could cause Motorola's actual results to differ materially from those stated in the forward-looking statements. These factors include Motorola wishes to caution the reader that the factors below and those on pages F-29 through F-33 of the appendix to Motorola's Proxy Statement for the 2001 annual meeting of stockholders and in its other SEC filings could cause Motorola's actual results to differ materially from those stated in the forward-looking statements. These factors include: (i) the company's ability to effectively carry out the planned cost-reduction actions; (ii) the potential for unanticipated results from cost-reduction activities on productivity; (iii) the impact of the slowdown in the overall economy and the uncertainty of current economic conditions; (iv) the impact of ongoing tax relief, interest rate reduction and liquidity infusion efforts to stimulate the economy; (v) the decline in the telecommunications, semiconductor and broadband industries; (vi) the company's continuing ability to access the capital markets on favorable terms; (vii) demand for the company's products, including products related to new technologies; (viii) the company's ability to continue to increase profitability and market share in its wireless handset business; (ix) the company's success in the emerging 3G market; (x) the demand for vendor financing and the company's ability to provide that financing in order to remain competitive; (xi) unexpected liabilities or expenses, including unfavorable outcomes to any currently pending or future litigation, including any relating to the Iridium project; (xii) the levels at which design wins bec ome actual orders and sales; (xiii) the success of alliances and agreements with other companies to develop new products and services; (xiv) difficulties in integrating the operations of newly-acquired businesses and achieving strategic

objectives, cost savings and other benefits; (xv) volatility in the market value of securities held by Motorola; (xvi) the impact of foreign currency fluctuations; and (xvii) the impact of changes in governmental policies, laws or regulations.

About Motorola:

Motorola, Inc. (NYSE: MOT) is a global leader in providing integrated communications solutions and embedded electronic solutions. Sales in 2001 were $30 billion.

SOURCE Motorola, Inc.

新东方商务英语高级口语素材——面试口语

Lesson Nine

Interview Englsih

面试口语

Part I Objectives

· The ABCs of Job Interviews In North America

·北美工作面试须知

· Common questions guidelines to proper answers

·常见问题及应对技巧

·“Tell me something about your self”– The tone-setting question

·面试中的自我介绍

· Nonverbal Pitfalls to Watch For

·小心坠入面试中肢体语言的陷阱

Part II The How-Tos

The ABCs of Job Interviews In North America

The one-on-one format is the most familiar and common format in job interviewing. It's about two people sitting down to have a conversation. In this case, the conversation has a particular purpose: To determine whether there is a natural fit between the interviewer, the applicant and the job available. Both parties will leave this conversation

with some kind of a judgment. The interviewer will know whether you can fulfill the responsibilities of the position, and you will know whether or not this is the right position, and company, for you to utilize and expand upon your talents.

The interview begins the second you and the interviewer initially meet -- this is the crucial nonverbal judgment. The interviewer is sizing you up: Are you dressed appropriately? Are you well-groomed and pleasant? Next, is the handshake -- do you offer a limp-fish handshake or is it firm and comfortable? A lot of close scrutiny takes place in those initial moments, and the interviewer can get a good idea as to how well the interview will or will not go based on his or her first impressions of you. After a bit of chitchat or warm-up, the questions begin.

The conversation will usually begin with the same request: "Tell me about yourself." The information you reveal as an answer to this question and throughout the interview allows the interviewer to get a clear picture of you, and certain pictures or patterns will begin to emerge. Each time a new subject is mentioned, the interviewer may want to dig a little further, and the picture bec omes more focused.

Behavioral questions such as, "Tell me about your experience with...," give the interviewer clues about your past experiences that can be applied to solving the problems of the job in question. You must be prepared to talk about your achievements and past behaviors and have examples of the experiences you mention. For example, if you say, "I am very detail-oriented," or "I am an analytical problem-solver," there must be examples to back the claims. Show the interviewer that you are detail-oriented by providing him with an example of when your attention to detail positively affected your work. You should create a list of your accomplishments and experiences that validate these claims prior to interviewing.

If you don't immediately offer this information, the interviewer can probe further. As an example, you might say, "I have excellent written communication skills." The interviewer can now follow up on this subject by asking, "What type of writing have you done?" Or, "Tell me about a project you have worked on involving written communication skills." If you aren't able to come up with good examples, or success stories, there might be a credibility problem. Saying you can do something and actually giving an example of when you have done it are two different things.

Interviewers are attempting to get a picture of your abilities to perform in the position that is available. They are also looking to see how you would fit in with the

corporate culture. Sometimes there will be a succession of one-on-one interviews within the same company. The process may begin with the human resources department, then move on to an interview with a prospective boss, or hiring manager. It may then continue down the line to other members of a department, and can sometimes include a CEO.

In each one-on-one conversation, you must be able to present good examples and tell about past successes. When this is done, you can leave the interview knowing that you have communicated a picture that is positive and accurate, no matter how many conversations it takes.

新东方商务英语高级口语素材——研讨会

Lesson One

Formal Verbal Communication in Business I

正式商业交流(1)–研讨会

Part I Objectives

·Procedures of Seminars Leading and Commonly Used Sentence Structures

·研讨会各个程序及常用句型

·Questioning Techniques

·提问技巧

·A Leader and A Good Listener, At the Same Time

·做好的听众,做好的领导者

·Giving Criticism

·提出批评观点的技巧

Part II The How-Tos

Leading Seminars/ Questioning Techniques

General procedures of a seminar/lecture

1) Self-introduction

2) Introduction of Topic

3) Describing sequences and timing

4) Highlighting information

5) Involving the audience

6) Giving instructions

7) Checking understanding

8) Asking questions

9) Clarifying questions

10) Evading questions

11) Inviting comments

12) Interrupting

13) Transitions

14) Reformulations

15) Closing

Language Reference

Self-introduction 自我介绍

Good morning, I'm ---- and I've been invited to give this talk/ presentation / lecture because---

I have done research in / I have a special interest in / my experience is in

Introduction of Topic 话题介绍

In my presentation/talk/lecture today I shall be dealing with---

The subject of my ---- today is ----

What I'd like to do today is introduce/suggest/ analyse/ describe / explain

My topic/subject today is ---

I shall be dealing with 2/3/4…. main areas/topics/subjects today

Describing Sequences and Timing 程序介绍与时间安排

First I want to /spend a few minutes outlining ---/remind you of the background to/summarise the ----/explain---/ present---

Next I shall---/after that I will take the opportunity of describing---/

Then we'll look at---

Finally I want to---

Highlighting Information 重点介绍

(Rhetorical questions)

So, what does that mean?/How can we interpret this?/What's the explanation for this?/What are the implications of these findings?

(Change of focus)

What that tells us is/What I'm suggesting is/What is clear is that

(Introducing auxiliary verb)

So clearly we do need to--/Obviously they did understand that---/ Of course you do wan to know why---

Involving the Audience 听者的参与

Let's have a show of hands, how many of you agree with ----

I'm sure we all know what it's like to---

Let me ask you spend a couple of seconds thinking about---

Well, what would you do, I wonder---

Just look around the room and take a note of /how many men are wearing a tie---/how many people are wearing jeans---/the average age of the participants

Giving Instructions 给予指示

For this exercise, we are going to work in pairs: groups of 3/4/5

Make a note of these words/figures

Read the paragraph on page ---

Please note that I shall be timing the exercise and you have exactly 7 minutes

Now complete the questionnaire and put your name in the top left-hand corner

Checking Understanding 随时观察听者反映

Is everyone with me so far?

Are there any questions at this stage?

Would anyone like me to run through that again?

If you have any problems with the detail, don't worry because all the information is in your handout

Asking Questions 询问问题

Direct questions/open-ended:

What/why/how/where/when

Closed questions :

Do you/did you

Delicate questions:

I was wondering if/ could I ask you/ would you mind telling me/if it's not indiscreet I'd like to know/might I ask/may I ask

Clarifying Questions 澄清问题

So you want to know about---/is it the figures that worry you/ when you say---do you mean---/If I've understood the question you want to know about---

Evading Questions 回避问题

That's not really my field---/ that's a bit outside the scope of today's topic/ I haven't got the precise information with me today/ that's not really for me to say/I'd need notice of that question to answer you in full/this is not really the place to discuss that matter/ perhaps that's a question for another meeting

Inviting Comments 鼓励并听取意见

Has anyone got any questions at this point?

Would anyone like to comment on that?

Does anyone disagree with my last point?

Can anyone confirm my experience?

If nobody has any questions then I'll move on

Interrupting 中断

I'd like to discuss it further, but I think it's time to move on

Could I just stop you there---

If I might just add----

I'm sure we'd all agree, but perhaps we should get back to the main point

Transitions 过渡

If we could now turn to---/my next point is---/ what I want to do next is ---/ let's move on to---/that completes my analysis of---/so, now we are going to----

Reformulations 总结

If I might just go over that again---/so, in summary---/ just to remind you of the key facts/the main points/ the advantages of---/my main arguments were---

Closing 结束

Thank you for listening to me today

I hope you have found my presentation useful

Thank you for your attention

新东方商务英语高级口语素材——商业演示

Lesson Two

Formal Verbal Communication in Business II

正式商业交流(2)–商业演示

Part I Objectives

Four Main Parts of a Presentation 商业演示的四个部分

Delivery Skills 表达技巧

Save you out of embarrassment, at a Presentation 摆脱商业演示中的尴尬场面

Language References 语言参考

Part II The How-Tos

Four parts of a presentation

Formal presentations are usually divided into four main parts.

l The introduction

l The overview

l The body

l The ending

The introduction

At the very least, the introduction should introduce the subject of your presentation.

“Today I’m going to tell you about the recent improvements that have been made to the XL series of engines.”

Depending on the situation, it will also do one or more of the following:

l Give the audience a reason to listen

“These improvements give greater fuel efficiency and also lower production costs.”

l Provide background information.

“As you probably know, our market share has been falling in recent years.”

l Narrow the topic.

“In particular, I will show you how these improvements make our engines better than our competitors.”

The overview

The overview provides a preview of your presentation for the audience. It is easily done by explaining the structure of your presentation.

“First, I’m going to describe the new features of the engine.”

“Second, I’ll show you some performance data of the engine’s fuel efficiency.”

“After that, I’ll explain how the new features will allow us to reduce production costs.”

“Finally, I’ll show a comparison with our competitors’models.”

The overview is very important. It helps the audience to organize the way they listen. It is similar to the contents page of a book.

As long as the presentation is well-organized, the overview is the easiest part of the presentation to prepare.

The body

This is the main content of the presentation. How it is organized will depend on the type of presentation. It should be organized logically to match the overall purpose of the presentation.

The ending

The ending usually does two things.

It reviews the information and ideas that were presented in the body of the presentation. This is called the summary.

“As you can see, these improvements increase fuel efficiency and allow us to lower our production costs.”

It restates the main purpose of the presentation which was stated in the introduction. This is called the conclusion or concluding statement.

“I am sure these improvements will allow us to win back our market share.”

Delivery skills

1. Look organized

The audience will have confidence in someone who seems to know what he or she is doing. Arrange your papers on the desk. Check the OHP(over-head projector). Put your bag in a suitable place. Put your notes in a suitable place. Change the seating arrangem ent if you don’t like it. Check that everyone can see you and your visual aids.

2. Use natural gestures

Don’t try to be a great actor. Rely mainly on the content of your presentation, not on acting skills. Use the same gestures you would use if you were explaining the same thing to a colleague in a one-to-one conversation.

To ensure that you use gestures naturally, avoid clasping your hands behind your back, clasping them in front of you, or placing them on your hips.

If you are holding notes, try to hold them in one hand, leaving your other hand free to make gestures.

3. Eye contact

Look at individual members of your audience, just as if you were having a conversation with them. Don’t bury your head in your notes. Try not to look at the ceiling when you can’t remember what to say.

4. Signaling

In writing, you use paragraphs to show the parts of your presentation. In presentations, you have to do it in other ways. You can use verbal techniques and non-verbal techniques. Verbal techniques involve using a mixture of linking phrases, intonation, and pauses. Non-verbal techniques can include changing positions, turning pages of your notes, and changing the OHP slide.

5. Pronunciation

Make sure you know how to pronounce the words in your presentation. Be particularly careful of words that are used in both your language and English. These words can be false friends.

6. Avoid distractions

A hole in your shirt will get attention, but it will divert attention from what you are saying. So will the following:

l Passing round things for your audience to look at while you are speaking.

l Having a slide displayed on the OHP while you are talking about something else.

新东方商务英语高级口语素材——美国商业跨文化交流

Lesson Three

·Cross-Cultural Communication in US Business

·美国商业跨文化交流

Part I Objectives

·Six Fundamental Patterns of Cultural Differences

·中西文化差异的6种基本模式

·A general view of corporate culture

·公司文化概要

·Decoding body-language of North America

·破解北美通用肢体语言

Part II The How-Tos

Identify the Differences :Six Fundamental Patterns of Cultural Differences

了解不同:中西文化差异的六种基本模式

1.Different Communication Styles 不同的交流风格

The way people communicate varies widely between, and even within, cultures. One aspect of communication style is language usage. Across cultures, some words and phrases are used in

different ways. For example, even in countries that share the English language, the meaning of "yes" varies from "maybe, I'll consider it" to "definitely so," with many shades in between.

Another major aspect of communication style is the degree of importance given to non-verbal communication. Non-verbal communication includes not only facial expressions and gestures; it also involves seating arrangements, personal distance, and sense of time. In addition, different norms regarding the appropriate degree of assertiveness in communicating can add to cultural misunderstandings. For instance, some white Americans typically consider raised voices to be a sign that a fight has begun, while some Asian, African, Jewish and Italian Americans often feel that an increase in volume is a sign of an exciting conversation among friends. Thus, some white Americans may react with greater alarm to a loud discussion than would members of some American ethnic or non-white racial groups.

2.Different Attitudes Toward Conflict 对待冲突的不同看法

Some cultures view conflict as a positive thing, while others view it as something to be avoided. In the U.S., conflict is not usually desirable; but people often are encouraged to deal directly with conflicts that do arise. In fact, face-to-face meetings customarily are recommended as the way to work through whatever problems exist. In contrast, in many Eastern countries, open conflict is experienced as embarrassing or demeaning; as a rule, differences are best worked out quietly. A written exchange might be the favored means to address the conflict.

3.Different Approaches to Completing Tasks 对待完成任务的不同方法

From culture to culture, there are different ways that people move toward completing tasks. Some reasons include different access to resources, different judgments of the rewards associated with task completion, different notions of time, and varied ideas about how relationship-building and task-oriented work should go together.

When it comes to working together effectively on a task, cultures differ with respect to the importance placed on establishing relationships early on in the collaboration. A case in point, Asian and Hispanic cultures tend to attach more value to developing relationships at the beginning of a shared project and more emphasis on task completion toward the end as compared with Americans. Americans tend to focus immediately on the task at hand, and let relationships develop as they work on the task. This does not mean that people from any one of these cultural backgrounds are more or less committed to accomplishing the task, or value relationships more or less; it means they may pursue them differently.

4.Different Decision-Making Styles 不同的决定风格

The roles individuals play in decision-making vary widely from culture to culture. For example, in the U.S., decisions are frequently delegated -- that is, an official assigns responsibility for a particular matter to a subordinate. In many Southern European and Latin American countries, there is a strong value placed on holding decision-making responsibilities oneself. When decisions are made by groups of people, majority rule is a common approach in the U.S.; in Asia consensus is the preferred mode. Be aware that individuals' expectations about their own roles in shaping a decision may be influenced by their cultural frame of reference.

5.Different Attitudes Toward Disclosure 对待披露/曝光的不同态度

In some cultures, it is not appropriate to be frank about emotions, about the reasons behind a conflict or a misunderstanding, or about personal information. Keep this in mind when you are in a dialogue or when you are working with others. When you are dealing with a conflict, be mindful that people may differ in what they feel comfortable revealing. Questions that may seem natural to you -- What was the conflict about? What was your role in the conflict? What was the sequence of events? -- may seem intrusive to others. The variation among cultures in attitudes toward disclosure is also something to consider before you conclude that you have an accurate reading of the views, experiences, and goals of the people with whom you are working.

6.Different Approaches to Knowing 对待事物认知的不同方式

Notable differences occur among cultural groups when it comes to epistemologies -- that is, the ways people come to know things. Western cultures tend to consider information acquired through cognitive means, such as counting and measuring, more valid than other ways of coming to know things. Compare that to African cultures' preference for affective ways of knowing, including symbolic imagery and rhythm. Asian cultures' epistemologies tend to emphasize the validity of knowledge gained through striving toward transcendence. Recent popular works demonstrate that our own society is paying more attention to previously overlooked ways of knowing.

You can see how different approaches to knowing could affect ways of analyzing a community problem or finding ways to resolve it. Some members of your group may want to do library research to understand a shared problem better and identify possible solutions. Others may prefer to visit places and people who have experienced challenges like the ones you are facing, and touch, taste and listen to what has worked elsewhere.

新东方商务英语高级口语素材——商业社交礼仪

Lesson Four

Business Etiquette

商业社交礼仪

Part I Objectives

·Guidelines for Prosperous Entertaining and Presentation of Gifts in Business

·商务社交、接送礼物礼仪

·Acceptable Public Conduct in North America

·北美通行的公众社交礼仪与举止

·Practices on “small talks”

·掌握轻松会话的技巧

·Welcome Topics of Conversation

·初次见面适宜的话题

Part II The How-Tos

Guidelines for Prosperous Entertaining and Presentation of Gifts in Business

商务社交、接送礼物礼仪

Business breakfasts are common, and can start as early as 7:00 a.m.

On weekends, many people partake in "brunch", a combination of lunch and breakfast beginning anywhere from 11 a.m. to 2 p.m. Moreover, business meetings are sometimes held over "brunch."

Business meetings are frequently held over lunch, which begins at 12:00 noon and sometimes lasts until 2:00 p.m. Lunch is usually a lighter meal, since work continues directly afterward. Additionally, an alcoholic beverage such as wine or beer is sometimes ordered.

If you are invited out for a business meal, the host will usually pay.

If you are invited out, but your host does not offer to pay, you should be prepared to pay for your own meal.

When eating out, the cost is sometimes shared with friends or colleagues, a practice often referred to as "getting separate checks", "going Dutch", or "splitting the bill."

If you invite a U.S. counterpart out socially, you must make it clear whether you wish to pay.

The fork is held in the right hand and is used for eating. The knife is used to cut or spread something onto a food item. To use the knife, the fork is switched to the left hand or is laid down; to continue eating, the fork is switched back to the right hand. But, if you prefer to use the “continental” style of dining, in which the knife and fork are never switched, that is acceptable, too.

Unlike some other cultures, it's perfectly acceptable to refuse an offer of food or drink; moreover, in most cases, the host probably won't urge you to eat.

Many foods are eaten with the hands, so you may want to follow the example of your companions.

There are a variety of ways to beckon a server. For example, you can make eye contact and raise your eyebrows, briefly wave to get his or her attention, or mouth the word for what you want such as "water" or "coffee." To call for the check, you can make a writing gesture or mouth the word "check, please."

It is not considered rude to eat while walking down the street.

Business gifts are often presented after the deal is closed. In most situations, gifts are usually unwrapped immediately and shown to all assembled. If you receive a Christmas gift, however, you may be asked to wait until Christmas Day to open it.

In many cases, the best gifts are those that come from your country.

You may not receive a gift in return right away.

During the Christmas season, gifts are exchanged. For your business associates, you can give gifts such as useful items for the office, liquor or wine.

When you visit a home, it is not necessary to take a gift, although it is always appreciated. Flowers, a potted plant, or a bottle of wine can be good gift choices.

Taking someone out for a meal or other entertainment is another popular gift.

Gifts for women such as perfume or clothing are usually inappropriate because they are considered far too personal.

Gifts for children are often a thoughtful and appreciated gesture, but take into account the values of the parents. For example, some parents might object to your giving a toy gun or a violent

video game to their child. Acceptable public conduct

适宜的公众社交礼仪与举止

Smoking is not as commonplace and is subject to restrictions in most public places. Before smoking, the best policy is to ask if anyone minds, or wait to see if others smoke. Restaurants often have a section where smoking is permitted; many hotels designate rooms as smoking and non-smoking.

A handshake is the customary greeting for both men and women, although you should wait to see if the woman offers her hand.

Apart from greeting close family members or friends, Americans tend to refrain from greetings that involve hugging and other close physical contact. For the most part, they are unreceptive to being touched during conversation and other social situations.

The standard space between you and your conversation partner should be about two feet. Most U.S. executives will be uncomfortable standing at a closer distance.

Direct eye contact conveys that you are sincere, although it should not be too intense. Certain ethnic groups will look away to show respect.

Friends or acquaintances of the same sex generally do not hold hands.

To point, you may use the index finger, although it's impolite to point at another person.

To beckon someone, wave either all the fingers or just the index finger in a scooping motion, with the palm facing up.

To show approval, there are two common gestures: the "O.K." sign, formed by making a circle of the thumb and index finger, and the "thumbs up" sign, formed by making a fist and pointing the thumb upward.

The backslap should be interpreted as a sign of friendship, camaraderie.

When sitting, U.S. citizens often look very relaxed. They may sometimes sit with the ankle of one leg on their knee or prop their feet up on chairs or desks. In formal business situations, however, you're advised to maintain good posture and a less casual pose.

When giving an item to another person, it's sometimes acceptable to toss it or hand it over with only one hand.

新东方商务英语高级口语素材——合同英语

Lesson Five

Contract English

合同英语

Part I Objectives

·Main characteristics of a contract

·合同的特性

·Contract review: Checking for key elements of a contract

·合同的重要组成部分

·Commonly used legal terms

·常用法律用语

·Some tips on easy understanding of contract lingo

·掌握合同专用语的一些相关技巧

Part II The How-Tos

What You Should Know About a Contract

Why Do I Need A Contract? 为什么需要合同?

You don’t have to be a lawyer to reap the benefits of writing your own contracts. A little common sense goes a long way and a good contract does more that just cover your rear should you end up in court. Written correctly, a contract can demonstrate business professionalism, weed out insincere clients, organize your duties, speed up your pay, help you get insurance, avoid disputes, make mutual obligations clear and keep you out of court.

What is a Contract? 什么是合同?

A contract is a legally binding agreement. Contracts are either formal (written) or simple (verbal). It may be a bilateral contract, performed by both parties, or unilateral, a promise in exchange for an act or performance of a task or deed. Contracts may be voided, that is, the parties may agree to nullify the contract or it may be voided by a court of law. These are some of the characteristics of a contract.

Elements of a Good Contract 合同的要素

Every good contract has four essential component parts. They are: offer and acceptance, mutuality and consideration, competent parties, and a legal object.

An offer is communicated verbally or in writing and has definite terms. Mutuality indicates duties or actions are performed by each party. Consideration means that something of value is exchanged. Competent parties speak to the mental and legal capacity of the parties involved in making the contract. A legal object connotes a legal objective and no criminal intent.

Contracts don’t have to be formal: a letter of agreement is a contract too. In fact, a contract can be anything —it can be oral, can be written on a napkin(though not advised), can be a purchase order or a combination of documents exchanged between parties. It has no particular form. Written is better, though, then the terms are less often questioned.

To construct your own contract, specify the issues and conditions that matter. Independent consultants, for example struggle with Internal Revenue Service rules that threaten to reclassify them as employees. In an independent contractors contract state “the contractor is an independent contractor and not an employee.” That will protect the business identity and relieve your client of the fear that they will end up having to pay your health insurance premiums and Social Security taxes.

Include specific services your are to perform and deadlines. Detail a payment schedule that is suitable to both parties. If intellectual property (i.e., software, reports, manuals) is involved, include details about who owns the rights and the extent of those rights. If your work is project-based, include a description of when the job will end. That can be the delivery of the final report, etc.

So, how do you write your own contract? It is easier than it may appear. Several software packages exist to help you with the chore. Look also for printed forms. However, they are not as easily customized to your needs as software packages.

Get a good set of forms, fill them in and spend less on lawyers. Your understanding of the principles of contracts, their uses and limitations are sure ways to cut legal bills or avoid them altogether. It will also prevent murky situations in which inexperienced professionals find themselves and to avoid litigation.

Contract Review - A checklist for you

Start evaluating your contract by doing a quick check of the critical basic elements. In most states, for a written contract to be enforceable, it must at a minimum:

·Identify the Parties. Many form contracts used by small businesses include spaces for the names of the contracting parties, but in a harried workplace, these blocks don’t always get filled in. Avoiding a loss in a contract dispute because the parties to the contract have not been identified should be a "no brainer." Simply make sure that you and your employees ALWAYS (legibly, if done by hand) insert the names of the parties in the appropriate spaces on the contract.

·Describe the Subject Matter. A contract must adequately describe the subject matter of the agreement. In a contract for services, for in stance, the contract should state that the contract is for the performance of services and those services should be clearly described. How ever, if the contract is for the sale of goods, it should clearly indicate that the parties have agreed to a sale of goods. Making it clear that the parties understood and agreed in advance that the contract was for the sale of goods, not services, or vice versa, will make sure that the correct body of law is applied in the event of a dispute. For example, the Uniform Commercial Code (adopted in some form by all states and known as the UCC) applies only to the sale of goods. All other types of contracts are generally governed by the more imprecise and varied statutory and common law of each state. In some cases, it is not always clear whether the contract is for the sale of goods or services. If there is any doubt, you should consult an attorney to determine how to characterize the description of the subject matter of your contract.

·State the Material Terms. Every contract must state the material terms and conditions of the contract. Under the Uniform Commercial Code the only material term necessary for an enforceable contract is a term stating the quantity of goods to be sold. In the event of a dispute, the Uniform Commercial Code permits a court to fill in the unstated or missing terms with what the court deems to be a reasonable price, quality, color, delivery date, interest rate, etc.

·Include a Signature. Every written contract must be signed by the party to be charged in the event of a breach. What this means is that if the seller eventually requires enforcement of a contract against a buyer, the contract must have been signed by the buyer. Conversely, if the buyer wants to force a se ller to comply with the terms of a contract, the contract must bear the seller’s signature. A signature by the buyer of goods or services is critical evidence that he or she agreed to the terms of the contract and intended to be bound by them. Most pre-printed form contracts provide the necessary spaces for signatures.

Fine Tuning

After checking your contract for the basic elements, consider some of the following more advanced touches to tweak your contract into better form:

·Integration or Merger Clause. Does the contract contain some language to the effect that the terms contained in the written contract are the only terms agreed to between the parties? Including such language can preclude a party, in the event of a dispute, from arguing that additional terms

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