国际商务英语综合教程课件廖瑛 ISBN9787811341737 PPTChapter 2.pptVIP

Chapter 2  Business Organizations 商务组织 Ⅰ. Explanatory Notes on Technical Terms (专业术语) 1. proprietorship — 所有权 2. stockholder — 股东，持股人 3. partnership — 合伙企业 4. entity — 实体 5. bankruptcy — 破产 6. joint-stock company — 合股公司 7. dividend —红利，股息 8. bylaw — 附则，细则 9. treasurer — 司库，财务长 10. comptroller —主计长，总会计师 Ⅱ.Language Points (语言要点） (Teachers should note that here we only give you some of the language points, you may add some by yourself.) 1. under a variety of forms of business organization. 以各种不同的商务组织形式 Under —据，依照， 以……为依据 e.g. Under the terms of agreement, the goods should be delivered in October. 2. The factors to be weighed in making the decision 在做出决定时需权衡的因素 to be weighed in … 不定式的被动式作定语修饰factors。 E.g. The machine to be designed and made in our factory will be exported to America. 我们厂设计和制造的机器将出口到美国。 3. A general partnership is an association of two or more persons to carry on, as co-owners, a business for profit. 一般合伙企业是两个或两个以上的个人以共同所有者的身份，为从事盈利性的商业活动而组成的组织。 1）association 社团，协会，行业组织 2）to carry on, as co-owners, a business for profit 隔离不定式（不定式与宾语之间加状语） 4. Also, the partners may take advantage of various business deductions for tax purposes. 并且合伙人也可以享受多种税收优惠。 take advantage of … 享受……的优惠 5. A primary difference between the two is that ordinarily preferred stockholders are entitled to receive their dividends before common stockholders. 两者（普通股东和优先股东）最主要的区别是优先股股东可以在普通股股东之前获取股息。 Be entitled to do … 有权做…… 6. Today few, if any, countries are economically self-sufficient . 当今，几乎没有国家在经济上是自给自足的。(注意省略部分的译文。) 7. A rough estimate suggests that the 300 largest TNCs own or control at least one-quarter of the entire world’s productive assets, worth about US $5 trillion. 粗略的估计表明300家最大的跨国公司拥有、或者控制着全世界生产性资产的四分之一，价值伍万亿。 Productive assets 生产性资产 Worth about US $5 trillion 价值五万亿美元 10. There exists some evidence that foreign direct investment by TNCs and the foreign exchange t