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Unit 1 The three sectors of the economy Words and Expressionsinfrastructure基础建设，基础设施aluminum 铝amusement 消遣，娱乐scatter 散开，分散mosaic 马赛克commotion 混乱，骚动Semis半成品，半决赛bauxite 铝土矿Spout喷出，喷射Component成分，零件，要素retail outlet 零售店added value附加值Myriad无数的，多种的solid substance 固态的，固体物Pattern模式，花样on a business trip出差change course改变航向，改变路线，转向cram sth into sth放入traffic jam塞车be oblivious of 忘却give no thought to 不要去想fit into 适合，纳入，与融为一体switch on打开，启用，接入It occurs to sb to do sth 它发生在某人去做某事to the extent that 达到某种程度Three sectors of economy:Primary sector: agriculture, extraction of raw material from the earth第一产业农业，从地球提取原料Secondary sector: manufacturing industry 第二产业制造业Tertiary sector (service industry; service sector): commercial services such as banking, education, health care entertainment and tourism.第三产业服务业，商业服务比如银行，教育，健康，娱乐和旅游。
Unit 14 LeadershipPart I Business V ocabulary1 As we are one of the leading importers in this line, we are _______ D _____ to handle large quantities.A at a positionB of a positionC on a positionD in a position2 We offer you the following items _______D _______ your reply reaching here by May21 our time.A subjecting toB to subject toC subjects toD subject to3 ______ A _____ your prices be in line, you will find a ready market for the products.A ShouldB To provideC ProvidedD Provide4 We confirm our e-mail of yesterday, _______ C ________ as follows.A readsB readC which readsD which reading5 Our latest design has won worldwideB.A popularB popularityC popularlyD popularize6 Art. No. 823 enjoys the fame of wideC.A sellingB salableC salesD sell7 As the goods are __ A _ great demand we regret being unable to cover your requirements.A inB onC ofD having8 Your payment terms are Dto us.A agreeB agreedC agreementD agreeable9 We would suggest _______ B ______ your own interest that you fax us your acceptance as soon as possible.A withB inC forD at10 Their latest products are ______B ________.A on scare supplyB in short supplyC Not preparingD with abundant supply11 We cannot _________B________ our offer open for more than three days, so please fax us your acceptance immediately.A haveB leaveC remainD make12 We are _________ D ______ your letter of June 24 offering us 50 metric tons of Groundnut Kernels.A at receipt ofB on receipt forC in receipt forD in receipt of13 Some customers requested us to ______ D _______ our price because they considered it too high.A put downB get downC take downD bring down14 Great demand in the market resulted ______A_______ the increasing prices of the digital cameras.A inB fromC forD at15 _________ B ______ we appreciate your intention, we regret that we cannot entertain any fresh order.A AsB ThoughC MuchD So16 _________ B _________ we would like to supply you with the product, we are unable to fill your order.A As much asB Much asC Very muchD As17 __________ C ______ heavy commitments, we cannot accept any fresh orders.A SinceB BecauseC Owing toD As18 We are fully aware _______ A _______ the trouble you are faced with.A ofB inC atD /19 Increased productions results _____C _____ the adoption of new production method.A inB atC fromD on20 The Buyers demand that the goods _________ D _________ within a week.A must shipB should shipC must be shippedD be shippedPart II Phrase TranslationDirections: Directions: There are 20 Chinese phrases in this part. You are required to translate them into English and write down your translation on the Answer Sheet. This part totals 20 points, one point for each phrase.1 首席执行官ChiefExecutive Officer2 资本结构capital structure3 宗教价值观religious values4 语音邮件voice-mail5 信息量volume of information6 商业领导Business Leader7 现任职位present position8 个人素质personal qualities9 管理理念management style10 业绩记录trackrecord11 商业技能commercial skill12 营销战略Marketing Strategy13 决策decision-making14 现金奖励Cashreward15 年终奖end-of-year bonus16 职业发展计划career development plan17 销售代表SalesRepresentative18 股东价值shareholder value19 财富创造者wealth creator20 两位数增长Double-digit growthPart III Sentence TranslationDirections: There are 10 sentences in this part. You are required to translate them into Chinese and write down your translation onthe Answer Sheet. This part totals 20 points, two points for each sentence.1. The word “manager” has too often come to be synonymous with control.“经理”这一词总给人一种和控制相类似的感觉.2. The world will belong to passionate, driven leaders – people who not only have enormous amounts of energy but who can energize those whom they lead.世界将属于那些富有热情,干劲十足的领导人.不仅要有巨大的活力,还要能够激励他们领导的员工.3. Above all else good leaders are open. They go up, down, and around their organizations to reach people.最重要的是好领导都是开诚布公的。
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Note：1.fax confirmation 电报确认书2.Encl.(=enclosure) n. 附件3.exchange n. 交换foreign exchange 外汇a bill of exchange 汇票the rate of exchange 或exchange rate 外汇率exchange v. 交换，兑换4.book your order for……卖给你方……5.rest assured（=be assured）放心，确信assure vt. 使确信assure sb. of sth. 使某人相信某事assure sb. that……使某人相信……6.with the least possible delay（=without any delay）毫无延误地7.duly adv. 适当地；及时地意为“at the right time”，但该词还可以表示礼貌“in a suitable manner”，通常是收到对方寄来的某物，回信时使用。
8.We assure you of our best attention. 我们保证将通力合作。
9.duly adv. 适当地；及时地意为“at the right time”，但该词还可以表示礼貌“in a suitable manner”，通常是收到对方寄来的某物，回信时使用。
10.We assure you of our best attention. 我们保证将通力合作。
11.establish with 由……银行开立establish through 通过……银行开立，通常指通过大三家银行开立。
12.date of sailing 开航日期13.thanks to 幸亏，由于thanks to ，due to ，owing to ，on account of ，because of 都作“由于”解；用作形容词短语时，以due to最为普通；用作副词补语时可以换用。
第15单元会计会计的性质会计是公司通过对销售、购买及其他交易活动记录和分类, 来衡量其财务状况的系统。
会计还在报表中对这些信息进行汇总，使其能够对公司过去的运作、目前的状况以及未来的前景作出评估。
会计对公司的重要性，可以从两个方面表现出来：第一，它可以帮助经理计划和控制公司的经营；第二，它可以帮助局外人士对公司的经营进行评估。
由于这两部分人以不同的方式使用会计信息，会计具有两个不同的领域：一是财务会计，为外界人士提供信息；二是管理会计，提供的信息供公司内部使用。
财务会计外部人士使用会计信息的兴趣点各不相同。
供应商、银行以及其他贷款人想了解公司的信誉是否可靠；投资者、股东关心的是公司的利润潜力；政府部门则主要对规范公司行为和收税感兴趣。
这些用户要求信息客观，前后一致，与其他公司提供的信息有可比性。
因此，财务会计报表要遵循某些标准格式，并根据多年来会计行业已经确立并取得共识的公认会计原则（GAAP）来编制。
管理会计相对于财务会计，管理会计则是为了满足某特定公司经理人的各项需要。
它的总目标是帮助经理对结果进行评估，并基于可靠信息作出决策。
管理会计体系包括大量的财务活动，从记录销售、开具发票，到帮助高层管理人员评估建筑、设备以及劳动力的支出情况。
会计部门的员工一般要履行很多职责。
其中最主要的工作之一是编制财务计划，其内容包括对销售、成本、费用以及利润进行预报。
预报的情况可以帮助管理人员，找出问题和机遇，对资源进行明智的分配。
这一过程的部分内容包括编制预算，在估计的收入、费用和现金流量的框架内，构架某一时期（通常是一年）的，以财务计划形式表示的财务总体规划。
由于编制商业预算使得公司不得不决定要进多少钱，出多少钱（资金流入和流出的数量），编制预算的过程就成了计划与控制经营的过程。
除了要编制预算外，公司会计要参与分析生产成本，目的是使管理部门能够知道，公司生产某产品需要产生多少支出。
主要的会计概念在处理所有的财务数据时,会计人员要遵循两个基本原则: 会计等式和复式记账法。
