




版權說明:本文檔由用戶提供并上傳,收益歸屬內(nèi)容提供方,若內(nèi)容存在侵權,請進行舉報或認領
文檔簡介
Chapter2
BusinessOrganizations
第二章商務組織1、概述2、獨資企業(yè)3、一般合伙企業(yè)4、有限合伙企業(yè)5、合股公司6、公司7、跨國公司Ⅰ.ExplanatoryNotesonTechnicalTerms(專業(yè)術語)1.proprietorship—所有權2.stockholder—股東,持股人3.partnership—合伙企業(yè)4.entity—實體5.bankruptcy—破產(chǎn)6.joint-stockcompany—合股公司7.dividend—紅利,股息8.bylaw—附則,細則9.treasurer—司庫,財務長10.comptroller—主計長,總會計師2.SoleProprietorshipproprietary業(yè)主stockholder股東incur招致tort民事侵權entity實體creditor債權人3.GeneralPartnershipcarryon經(jīng)營、從事UniformPartnershipAct合伙企業(yè)統(tǒng)一法案Thecommonlaw普通法(判例法)aggregation集合fictionalperson虛擬人(法人)Contributingcapital資本攤派religiouschariablefraternal宗教的、慈善的、博愛的4.LimitedPartnershipcomplywith遵守drilling鉆井deduction減免、優(yōu)惠6.Corporationsdisticnt有區(qū)別的merge合并quasi-public半公有公司nonprofit非贏利closelyheld私募集的municipality市政部門7.TransnationalCorportationsGDP國內(nèi)生產(chǎn)總值Ⅱ.LanguagePoints(語言要點)
(Teachersshouldnotethathereweonlygiveyousomeofthelanguagepoints,youmayaddsomebyyourself.)1.Businessesoperateunderavarietyofformsofbusinessorganization.企業(yè)以各種不同的商務機構形式來開展業(yè)務ATTN:sentencesinpassivevoicearemorewidelyusedinEnglishthaninChinese.
Under—據(jù),依照,以……為依據(jù)e.g.Underthetermsofagreement,thegoodsshouldbedeliveredinOctober.2.Thefactorstobeweighedinmakingthedecision在做出決定時需權衡的因素tobeweighedin…不定式的被動式作定語修飾factors。E.g.ThemachinetobedesignedandmadeinourfactorywillbeexportedtoAmerica.我們廠設計和制造的機器將出口到美國。tort:n.侵權行為awrongfulact,notincludingabreach
ofcontractortrust,thatresultsininjurytoanother'sperson,property,reputation,orthelike,andforwhich
theinjuredpartyisentitledtocompensation.3.Ageneralpartnership
is
anassociationoftwoormorepersonstocarryon,asco-owners,abusinessforprofit.一般合伙企業(yè)是兩個或兩個以上的個人以共同所有者的身份,為從事盈利性的商業(yè)活動而組成的組織。1)association社團,協(xié)會,行業(yè)組織2)tocarryon,asco-owners,abusinessforprofit隔離不定式(不定式與賓語之間加狀語)
windup:上緊發(fā)條;使結(jié)束a.tobringtoastateofgreattension;excite(usuallyusedinthepastparticiple):Hewasallwoundupbeforethegame.b.tobringorcometoanend;conclude:towindupasalescampaign.c.tosettleorarrangeinordertoconclude:towindupone'saffairs.d.tobecomeultimately:towindupasacountryschoolteacher.
liquidation:noun1.theprocessofrealizinguponassetsandofdischargingliabilitiesinconcludingtheaffairsofabusiness,estate,etc.2.theprocessofconvertingsecuritiesorcommoditiesintocash.3.thestateofbeingliquidated:anestateinliquidation.
accountingn.會計;會計學;記賬v.記述,報告unincorporated:1.無法人地位的;非特許公司的2.非特許自治村(或城市)的3.未聯(lián)合的,未合并的;未被包括在內(nèi)的adjective1.notcharteredasacorporation;lackingthepowersandimmunitiesofacorporateenterprise:anunincorporatedbusiness.2.notcharteredasaself-governingvillageorcity;lackingthetax,police,andotherpowersconferredbythestateonincorporatedtowns:anunincorporatedhamlet.3.notcombinedintoasinglebodyorunit;notmadepartof;notincluded:Manyunincorporatedresearchnotesareappendedtothetextofthebook.
quasi-pubic半公有公司quasi-?acombiningformmeaning“resembling,”“havingsome,butnotallofthefeaturesof,”usedintheformationofcompoundwords:quasi-definition;quasi-monopoly;quasi-official;quasi-scientific.
1.Hewasaquasiactor.他有點象演員。2.Insomepeople'sview,TVseriesisakindofquasi-art.在某些人看來,電視連續(xù)劇是一種準藝術。incorporation:noun1.theactofincorporatingorthestateofbeingincorporated.2.theactofformingalegalcorporation.5.Aprimarydifferencebetweenthetwoisthatordinarilypreferredstockholdersareentitledtoreceivetheirdividendsbeforecommonstockholders.兩者(普通股東和優(yōu)先股東)最主要的區(qū)別是優(yōu)先股股東可以在普通股股東之前獲取股息。Beentitledtodo…有權做……entitle:togive(apersonorthing)atitle,right,orclaimtosomething;furnishwithgroundsforlayingclaim:
Hisexecutivepositionentitledhimtocertaincourtesiesrarelyaccordedothers.
Discretion:thepowerorrighttodecideoractaccordingtoone'sownjudgment;freedomofjudgmentorchoice:ItisentirelywithinmydiscretionwhetherIwill
goorstay.n.自由裁量權;謹慎;判斷力;判定;考慮周到Inbadfaith欺詐地;背信棄義地;善意地Withtheintentionofdeceivingsomeoneordoingharm,asinI'msuretheywereactinginbadfaithandneverplannedtopayus.6.Todayfew,ifany,countriesareeconomicallyself-sufficient.當今,幾乎沒有任何國家在經(jīng)濟上是自給自足的。(注意省略部分的譯文。)7.Aroughestimate
suggeststhatthe300largestTNCsownorcontrolatleastone-quarteroftheentireworld’sproductiveassets,worthaboutUS$5trillion.粗略的估計表明300家最大的跨國公司擁有、或者控制著全世界生產(chǎn)性資產(chǎn)的四分之一,價值伍萬億美元。Productiveassets生產(chǎn)性資產(chǎn)WorthaboutUS$5trillion價值五萬億美元8.Becausetransnationalityhasmanydimensionsandcanbeviewedfromseveralperspectives---economic,political,legal,etc.,TNChasthefollowingfeatures:跨國公司具有眾多視角特點,可從多個角度來進行觀察——如經(jīng)濟、政治、法律以及其它角度等等,跨國公司具備下列特征:transnationality=transnationalcompany跨國公司manydimensions多角性,多種尺度polycentric:havingmanycenters,especiallyofpowerorimportance:thepolycentricworldofbanking.多中心的9.Aspercapitaincomeincreases,aslevelsofeducationincreaseandasthegrowthincommunicationstechnologyincreasesawarenessofalternativelifestyles,therearerisingexpectationswithregardtomatterssuchashousing,welfare,recreation,andmedicine.人均收入的增加、教育水平的增長和通信技術的提高使人們對生活方式有更大的選擇,致使人們對住房、福利、娛樂和醫(yī)療等方面的需求逐步增加。province:n.??;領域;職權adepartmentorbranchoflearningoractivity:theprovinceofmathematics.
lever:noun1.Mechanics.arigid
barthatpivotsaboutonepointandthatisusedtomoveanobject
atasecondpointbyaforce
appliedatathird.2.ameansoragencyofpersuadingorofachievinganend:Sayingthatthechairmanoftheboardlikestheplanisjustalevertogetustosupportit.
10.ThereexistssomeevidencethatforeigndirectinvestmentbyTNCsandtheforeignexchangethatTNCsprovidecanimprovetheeconomicperformanceofthecountriesinwhichtheyoperate.一些事實說明,跨國公司的直接投資和資本往來可顯明地促進東道國的經(jīng)濟增長。(復合句,用語法引導翻譯法。指導學生理解和翻譯)1)主句thereexistssomeevidence2)第一個that引導的定語從句用以修飾主句的主語。這個定語從句有兩個主語foreigndirectinvestment和foreignexchange,謂語是canimprove3)第二個that引導的定語從句thatTNCsprovide修飾第一個定語從句的主語。4)Inwhich引導的定語從句修飾countries5)Perfomance經(jīng)營,業(yè)績,履行negligible:adj.微不足道的,可以忽略的adjectivesosmall,trifling,orunimportantthatitmaysafelybeneglectedordisregarded:Theextraexpenseswerenegligible.
hamper:verb(usedwithobject)1.toholdback;hinder;impede:Asteadyrainhamperedtheprogressofthework.2.tointerferewith;curtail:Thedancers'movementswerehamperedbytheirelaboratecostumesindigneous:adj.本土的;土著的;國產(chǎn)的;固有的royalties:n.版稅;稿酬(royalty的復數(shù)形式)tenuous:adjective纖細的;稀薄的;貧乏的
1.thinorslenderinform,asathread.2.lackingasound
basis,asreasoning;unsubstantiated;weak:atenuousargument.
malaise:nounn.不舒服;心神不安
1.aconditionofgeneralbodilyweaknessordiscomfort,oftenmarkingtheonsetofadisease.2.avagueorunfocusedfeelingofmentaluneasiness,lethargy,ordiscomfort.Coted’Ivoire:科特迪瓦;象牙海岸;科特廸亞;科特迪瓦共和國subcountract:n.分包合同;轉(zhuǎn)包合同|vi.轉(zhuǎn)包;分包non-equity:非股權
non-equityshares非權益股份1)percapita人均,每人,按人頭2)ascapitaincome隨著人均收入……3)aslevelsofeducationincrease隨著教育水平的提高4)asthegrowthincommunicationtechnologyincreases隨著通訊技術的發(fā)展5)awarenessofalternativelifestyles選擇生活方式的意識6)risingexpectations增長著的愿望7)withregardto關于8)suchas…諸如……9)welfare福利10)recreation娛樂11.Althoughintheorytransnationalcorporationscanfostersocialdevelopmentindevelopingcountriesbytransferringmanagementskillsaswellasresearchanddevelopment(R&D)capacities,inpracticetheirrecordinthisfieldismixed.雖然在理論上跨國公司可以通過傳遞管理技術和研發(fā)能力來推動社會的進步,但實踐的效果喜憂參半。1)fostersocialdevelopment推動社會的發(fā)展2)bytransferringmanagementskillsaswellasresearchanddevelopmentcapacities.通過傳遞管理技術和研發(fā)能力(來推動社會的進步)3)bemixed摻和,結(jié)合,喜憂參半fraction:n.[數(shù)]分數(shù);部分;小部分;稍微affluent:adjective1.havinganabundanceofwealth,property,orothermaterialgoods;prosperous;rich:anaffluentperson.2.aboundinginanything;abundant.In1992,PhillipMorrispaid4.5billiondollarsintaxestotheUnitedStatesgovernmentalone,includingbillionsmoreinemployeeandexcisetaxes.1992年,PhillipMorris公司僅向美國政府就支付了45億美元的稅收,包括多達數(shù)十億的員工稅及消費稅。Ⅲ.KeystoTestYourself(練習答案)1.ComprehensionQuestions1)Whatarethemajordisadvantagesofsoleproprietorship?
Soleproprietorshiphasthefollowingdisadvantages:First,theownerisexposedtounlimitedliability.Thatmeanstheownerispersonallyliableforalldebtsofthebusiness.Thesedebtsmaybeincurredasaresultofacontractobligationorasaresultoftortliability.Second,thesoleproprietorshipisnormallynotinthebestpositiontoraiselargesumsofmoneybecauseitsabilitytorepayloansislimitedbytheassetsoftheindividualproprietor.Thethirddisadvantageisthesoleproprietorship’slackofcontinuity.2)Whatarethechiefdifferencesbetweengeneralpartnershipandlimitedpartnership?Thechiefdifferencesbetweengeneralpartnershipandlimitedpartnershiparethat:(1)oneormorepartnersinthelimitedpartnershiphavelimitedliability—thatis,theirliabilityislimitedtotheextentoftheirinvestmentinthepartnership—whereasallpartnersinageneralpartnershiphaveunlimitedliability.(2)Limitedpartnershavenocontrolovertheeverydaymanagement.)3)Isgeneralpartnershipalegalentity?Althoughgeneralpartnershipisregardedasanentityinitselfinthecourseofday–to–daybusinessactivities,thecommonlawdoesnotrecognizeitalegalentity,butusuallyasanaggregationofindividuals.Thus,apartnershipisnotafictionalpersonwithadistinctlegalexistenceapartfromitsmembers.
4)Whyisitdesirabletohavearticlesofpartnershipasfaraspartnershipisconcerned?5)Whathastobedealtwithbetweendissolutionandterminationofapartnership?6)Whyarethelimitedpartnersinalimitedpartnershiplikeshareholdersinacorporation?7)Whatarethemainadvantagesanddisadvantageofjoint-stockcompany?8)Whyisacorporationaseparatelegalentityforallpurposes?9)Whichfeaturemakesacorporationattractivetoinvestors?Why?10)Makeabriefcomparisonbetweensoleproprietorship,partnershipandcorporation.2.TranslatetheFollowingEconomicTermsintoEnglish:1)獨資企業(yè)soleproprietorship 2)普通合伙企業(yè)generalpartnership 3)法人fictionalperson4)合股公司joint-stockcompany5)董事會boardofdirectors 6)國有公司publiccorporation7)資本攤繳capitalcontribution8)多數(shù)股權controllinginterest9)優(yōu)先股股東preferredstockholder 10)公司章程articlesofincorporation3.ReadtheFollowingPassageandFillintheBlankswithAppropriateWords:3.Cplementary18.responsible19.major20.form21.limited22.ownership23.performance24.enhanced25.heavy4.TranslatetheFollowingPassageintoEnglish,thenAnswertheFollowingQuestions:
公司法規(guī)所定的建立新有限公司的程序中,除了別的內(nèi)容之外,還包括擬訂公司章程和公司條例。公司條例的目的在于制訂一套規(guī)章來控制公司的內(nèi)部運轉(zhuǎn),
溫馨提示
- 1. 本站所有資源如無特殊說明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請聯(lián)系上傳者。文件的所有權益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙,網(wǎng)頁內(nèi)容里面會有圖紙預覽,若沒有圖紙預覽就沒有圖紙。
- 4. 未經(jīng)權益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
- 5. 人人文庫網(wǎng)僅提供信息存儲空間,僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護處理,對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯,并不能對任何下載內(nèi)容負責。
- 6. 下載文件中如有侵權或不適當內(nèi)容,請與我們聯(lián)系,我們立即糾正。
- 7. 本站不保證下載資源的準確性、安全性和完整性, 同時也不承擔用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。
最新文檔
- 對痔瘡患者的健康教育
- 安全教育家長會
- 音樂欣賞與表演技巧社團工作計劃
- 水利工程的后期維護與管理計劃
- 幼兒園學期班級活動安排計劃
- 金融機構的安全風險管理措施計劃
- 水務基礎設施的長效維護計劃
- 2024年高中地理旅游與文化相結(jié)合研究試題及答案
- 財務資產(chǎn)保險計劃
- 總結(jié)并分享最佳實踐案例計劃
- 湖北省部分名校2024-2025學年高二下學期3月聯(lián)考物理試卷(A)(原卷版+解析版)
- 第5課+光色交匯+課件-2024-2025學年浙人美版(2024)初中美術七年級下冊
- (2025)政工職稱考試題庫(附參考答案)
- 臨沂考科目一試題及答案
- 2025年初級等保測評試題及答案
- 2025年全國中小學生安全知識競賽參考試題庫500題(含答案)
- DB11∕T493.1-2024道路交通管理設施設置規(guī)范 第1部分:道路交通標志
- 教師如何使用AI開展教學DeepSeek使用指南人工智能 課件
- 2025新人教版七年級下語文-4.16《有為有不為》教案教學設計
- (二調(diào))武漢市2025屆高中畢業(yè)生二月調(diào)研考試 生物試卷(含標準答案)
- 真需求-打開商業(yè)世界的萬能鑰匙
評論
0/150
提交評論