第一单元Business 企业profits 利润economic system 经济体系capital 资本Factors of production 生产要素labor 劳动力entrepreneur 企业家physical resources 物质资源Information resources 信息资源planned economy 计划经济market 市场market economy 市场经济Input market 投入市场output market 产出市场capitalism 资本主义privatization 私有化Socialism 社会主义demand 需求supply 供给law of demand 需求法则Law of supply 供给法则demand and supply schedule 需求和供给表demand curve 需求曲线Supply curve 供给曲线market price 市场价格surplus 过剩shortage 短缺Private Enterprise 私有企业competition 竞争perfect competition 完全竞争monopoly 垄断Monopolistic competition 垄断竞争natural monopoly 自然垄断business cycle 商业周期aggregate output 总产出Standard of living 生活水平gross domestic product 国内生产总值productivity 生产率national debt 国有债务Stability 稳定inflation 通货膨胀unemployment 失业recession 衰退Consumer price index 消费者价格指数depression 萧条fiscal policies 财政政策monetary policies 货币决策Stabilization policy 稳定政策第二单元Ethics 道德ethical behavior 道德行为unethical behavior 不道德行为business ethics商业道德Managerial ethics 管理伦理social responsibility 社会责任consumerism 消费者至上主义collusion 串谋Organizational stakeholders 组织利益相关者whistle-blower 内部举报人check kiting 开空头支票insider trading 内幕交易Obstructionist stance 阻碍着立场defensive stance 防伪立场accommodative stance 顺应立场proactive stance 积极立场Social audit 社会审计第三单元Small business administration 小企业管理局small business 小企业entrepreneur 企业家business plan 商业计划Venture capital company 风险资本公司franchise 特许经营权corporation 公司sole proprietorship 独资企业Small-business investment company 小企业投资公司small business development center 小企业发展中心Unlimited liability 无限责任limited partnership 有限合伙关系limited partner 有限合伙人general partner 一般合伙人Limited liability 有限责任tender offer 股权收购double taxation 双重课税professional corporation 专业公司Closely held corporation 封闭型控股公司publicly held corporation 公众持股公司S corporation s 型公司limited liability corporation 有限责任公司multinational 跨国公司Corporate governance 公司治理stockholder 股东stock 股票preferred stock 优先股Common stock 普通股board of directors 董事会chief executive officer 首席执行官merger 兼并Strategic Alliance 战略联盟joint venture 合资企业institutional investor 机构投资者acquisition 收购Employee stock ownership plan 雇员持股计划divestiture 剥离spin-off 拆分第四单元Globalization 全球化import 进口产品export 出口产品General Agreement on tariffs and trade 关贸总协定North American free agreement 北美自由贸易协定Europe Union 欧盟world trade organization 世界贸易组织Absolute advantage 绝对优势comparative advantage 比较优势National competitive advantage 国家竞争优势balance of trade 贸易差额Trade deficit 贸易赤字trade surplus 贸易盈余balance of payments 国际收支平衡Exchange rate 汇率euro 欧元exporter 出口商Importer 进口商international firm 国际企业multinational firm 跨国企业Independent agent 独立代理商licensing arrangement 许可协议branch office 分支机构Strategic Alliance 战略联盟foreign direct investment 外国直接投资quota 配额Embargo 禁运tariff 关税subsidy 补贴Protectionism 保护主义local content law 本地内容法business practice law 企业业务法Cartel 卡特尔dumping 倾销第五单元Goal 目标strategy 战略corporate strategy 公司战略Business（or competitive ）strategy 经营（或竞争）战略functional strategy 职能战略Mission statement 使命陈述书long-term goals 长期目标intermediate goals 中期目标Short-term goals 短期目标strategy formulation 战略制定strategic goal 战略目标SWOT analysis SWOT 分析environmental analysis 环境分析organizational analysis 组织分析strategic plan 战略计划tactical plan 策略计划operational plan 经营计划contingency planning 应急计划crisis management 危机管理management 管理planning 计划organizing 组织directing 指挥controlling 控制top managers 高层管理者middle managers 中层管理者first-line managers 一线管理者technical skills 专业机能human relations skills 人际关系技能conceptual skills 概念思考技能decision-making skills 决策技能management skills 时间管理技能corporate culture 企业文化第六单元organizational structure 组织结构organization chart 组织图chain of command 指挥链job specialization 工作专业化departmentalization 部门化profit center 利润中心customer departmentalization 客户部门化product departmentalization 产品部门化process departmentalization 过程部门化geographic departmentalization 地区部门化functional departmentalization 职能部门化responsibility 职能authority 职权delegation 授权accountability 责任centralized organization 集权式组织decentralized organization 分权式组织flat organizational structure 扁平式组织结构tall organizational structure 直线式组织结构span of control 控制幅度line authority 直线职权line department 直线部门staff authority 参谋职权staff members 参谋人员committee and team authority 委员会和团队职权functional organization 职能组织divisional organization 事业部组织division 事业部matrix structure 矩阵结构international organizational structure 国际化组织结构informal organization 非正式组织grapevine 葡萄藤intrapreneuring 内部创业第八章Human resource management 人力资源管理job analysis 工作分析job description 工作描述job specification 工作规范Replacement chart 调配图employee information system 雇员信息系统recruiting 招聘internal recruiting 内部招聘External recruiting 外部招聘validation 确认on the job training 在职培训off the job training 工作外培训Vestibule training 模拟培训performance appraisal 绩效培训compensation system 薪酬体系wages 工资salary 薪水incentive program 激励计划bonus 资金merit salary system 绩效工资制pay for performance 按绩效付酬制profit sharing plan 利润分享计划gainsharing plan 收益分享计划pay for knowledge 按知识付酬计划workers’compensation insurance 员工工伤补偿保险cafeteria benefit 自助式福利计划equal employment opportunity 平等就业机会equal employment opportunity commission 平等就业机会委员会protected class 受保护阶层affirmative 平权措施计划sexual harassment性骚扰quid pro quo harassment 交易性性骚扰hostile work environment 不良工作环境骚扰employment at will 雇用自由workforce diversity 劳动力多样性knowledge workers 知识型员工contingent worker 临时员工labor Union 工会labor relation 劳资关系collective bargaining 集体谈判cost of living adjustment 生活费用调整方案wage reopener clause工资重新协商条款strike 罢工economic strike 经济罢工sympathy strike 同情罢工wildcat strike 自发罢工picketing 纠察boycott 联合抵制slow down 怠工lockout 停工strikebreaker 破坏罢工者mediation 调停voluntary arbitration 自愿仲裁compulsory arbitration 强制仲裁第十章Marketing 营销value 估价utility 效用consumer goods 消费品Industrial 工业品services 服务relationship marketing 关系营销external environment 外部环境Substitute product 替代品brand competition 品牌竞争international competition 国际竞争marketing manager 营销经理Marketing plan 营销计划marketing mix 营销组合product 产品product differentiation 产品差异化Distribution 分销target market 目标市场marketing segmentation 市场细分geographic variable 地里变量Demographic variables 人口变量Psychographic variables 心理变量consumer behavior 消费者行为brand loyalty 品牌忠诚度Rational motives 理性动机emotional motives 情感动机data warehousing 数据仓库data mining 数据挖掘Industrial market 工业市场reseller market 经销商市场institutional market 机构市场feature 特征Value package 价值包convenience good 便利产品shopping good 选购产品specialty good 特殊产品Expense item 费用产品capital item 资本项目product mix 产品组合product line 产品线Speed to market 加速上市product life cycle 产品生命周期branding 品牌推广branding awareness 品牌意识National brand 全国性品牌licensed brand 特许品牌private brand 自有品牌packaging 包装第十三章Accounting 会计bookkeeping 记录controller 总会计师financial accounting system 财务会计系统Accounting information system 会计信息系统management accounting system 管理会计系统Certified public accountant 注册会计师audit 审计generally accepted accounting principles 公认会计原则Management advisory services 管理咨询服务private accountant 私人会计asset资产Certified management accountant 执业管理会计师liability 负债owners‘equity 所有者权益Double-entry accounting system 复式会计系统financial statement 财务报告balance sheet资产负债表Current asset 流动资产liquidity 流动性account receivable 应收账款merchandise inventory 商品库存Prepaid expense预付费用fixed asset 固定资产depreciation 折旧intangible asset 无形资产Goodwill 商誉current liability 流动负债account payable 应付账款long-term liability 长期负债Paid-in capital 实收资本retained earnings 留存收益income statement 损益表revenues 收入Cost of goods sold 产品销售成本gross profit 总利润operating expenses营业费用operating income 营业收入Net income 净收入statement of cash flows 现金流量表budget 预算solvency ratio 偿付能力比率Profitability ratio 获利能力比率activity ratio 活动比率liquidity ratio 流动比率current ratio 流动比率Working capital 营运资金debt ratio 负债比率debt-to-owners’equity ratio 权益负债比率debt 负债Leverage杠杆经营return on equity 权益回报率earnings per share每股收益inventory turnover ratio 存货周转率Foreign currency exchange rate 外币汇率。
