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1、No.1 企業(yè)介紹Passage 1Advantages and Disadvantages of Sole ProprietorshipsSole proprietorship has a number of advantages. One is the ease of establishment. All you have to do to launch a sole proprietorship is to obtain any necessary licenses and start your business with your own decision about price ch

2、arges, work time, and disposal of all profits at your own will. A sole proprietorship also enjoys the advantage of privacy, which means you dont have to prepare any reports for outsiders as you would if you owned a corporation.個(gè)人獨(dú)資企業(yè)的優(yōu)勢和弊端 個(gè)人獨(dú)資企業(yè)有諸多優(yōu)勢。其一,易成立。成立一家個(gè)人獨(dú)資企業(yè),只要獲得必需的執(zhí)照許可即可。公司產(chǎn)品或服務(wù)的價(jià)格、工作時(shí)間和

3、利潤分配都可以自主決定。其二,個(gè)人獨(dú)資企業(yè)享有隱私權(quán)。公司成立后,不必向外界提供任何報(bào)告。 Most sole proprietorships are relatively small business. The small scale reflects their limited financial resources. Therefore, it may have difficulty to get a loan.In some cases, the sole proprietorships independence may be a drawback because it often m

4、eans that the business depends on the talents and managerial skills of one person. The major disadvantage is the proprietors unlimited liability.大多數(shù)獨(dú)資企業(yè)規(guī)模相對(duì)較小,這就意味著其資金來源有限,所以個(gè)人獨(dú)資企業(yè)很難獲得貸款。由于個(gè)人獨(dú)資意味著公司主要依賴個(gè)人的才華和管理技能,因此在某些情況下,個(gè)人獨(dú)資企業(yè)的獨(dú)立性也成為其弊端。個(gè)人獨(dú)資企業(yè)最大的弊端是出資人要承擔(dān)無限的債務(wù)責(zé)任。From a legal standpoint, the owner

5、and the business are one and the same. Any legal damages or debts incurred by the business are the owners responsibility. In that case, the sole proprietor will have to sell personal assets to satisfy the business debt. A final disadvantage is that sole proprietorships often have a limited life. The

6、 owners death may mean the demise of the business, particularly if the owners skills are crucial to the operation. 從法律角度講,出資人和公司是一體的,公司產(chǎn)生的任何法律損壞賠償或債務(wù)均應(yīng)由公司出資者負(fù)責(zé)。在這種情況下,出資者必需賣掉個(gè)人所有資產(chǎn)來償還債務(wù)。第三個(gè)弊端是個(gè)人獨(dú)資企業(yè)通常生命有限。一旦公司出資者去世尤其是其能力對(duì)于公司運(yùn)行及其關(guān)鍵,企業(yè)就會(huì)轉(zhuǎn)讓。 Passage 2Partnership is a legal association of two or more pe

7、ople as co-owners of a business for profit. You and your partners would share the profits and losses of the business and perhaps the management responsibilities as well. partnership might remain a small, two-person operation, or it might grow into an international business with thousands of employee

8、s, as some accounting and consulting firms have. 合伙企業(yè)是指兩人或兩人以上作為共有人,以營利為目的進(jìn)行經(jīng)營的合法聯(lián)合體。合伙人一起分享公司利潤,承擔(dān)公司損失,并共同擔(dān)負(fù)管理責(zé)任。合伙企業(yè)可以小到只有兩個(gè)出資者,也可以是擁有幾千員工的跨國公司。一些會(huì)計(jì)公司和咨詢公司往往采用合伙企業(yè)的形式。Partnership is a legal association of two or more people as co-owners of a business for profit. You and your partners would share t

9、he profits and losses of the business and perhaps the management responsibilities as well. partnership might remain a small, two-person operation, or it might grow into an international business with thousands of employees, as some accounting and consulting firms have. 合伙企業(yè)是指兩人或兩人以上作為共有人,以營利為目的進(jìn)行經(jīng)營的

10、合法聯(lián)合體。合伙人一起分享公司利潤,承擔(dān)公司損失,并共同擔(dān)負(fù)管理責(zé)任。合伙企業(yè)可以小到只有兩個(gè)出資者,也可以是擁有幾千員工的跨國公司。一些會(huì)計(jì)公司和咨詢公司往往采用合伙企業(yè)的形式。There are two basic types of partnerships: general partnership and limited partnership. In a general partnership, all partners are legally equal and are liable for the businesss debts. In a limited partnership,

11、 however, one or more people act as general partners and run the business. The remaining partners are passive investors who are not involved in managing the business. These partnerships are called limited partners because their liability is limited to the amount of their capital contribution. They c

12、annot be sued for more money than they invested in the business. 合伙企業(yè)分為普通合伙企業(yè)和有限合伙企業(yè)兩類。在普通合伙企業(yè)中,所有投資者在法律上都是平等的,一起對(duì)企業(yè)債務(wù)承擔(dān)連帶責(zé)任。然而在有限合伙企業(yè)中,其中一個(gè)或多個(gè)作為主要投資者,負(fù)責(zé)經(jīng)營公司,其余合伙人則為被動(dòng)投資者,不參與公司管理。由于合伙人以其認(rèn)繳的出資額對(duì)合伙企業(yè)承擔(dān)債務(wù)責(zé)任,因此合伙企業(yè)中的參與者叫做有限合伙人。有限合伙人承擔(dān)的債務(wù)不超過其在公司的投資額。aPassage 320世紀(jì)40年代末,麥當(dāng)勞創(chuàng)始人迪克和麥克.麥當(dāng)勞以在加州圣貝納迪諾開的一家路邊小餐館起家

13、。然而,如今的麥當(dāng)勞每天有3800萬顧客,其中2000萬在美國。 The business of MacDonalds began in the late 1940s, when its founders Dick and Mac McDonalds opened a small drive-in restaurant in San Bernardino, California.Today, McDonalds serves 38 million customers daily, 20 million of whom are in the USA. 麥當(dāng)勞在全世界100多個(gè)國家約有2.3萬家分

14、店。它是世界上大型企業(yè)之一,其大多數(shù)國外分店都是由公司特許聯(lián)營者或下屬合作伙伴所經(jīng)營。麥當(dāng)勞是世界最知名的兩大品牌之一,另一個(gè)是可口可樂麥當(dāng)勞當(dāng)今唯一的飲料供應(yīng)商。 About 23,000 branch restaurants are operated by McDonalds in over 100 countries worldwide. As one of the worlds largest enterprises, most of MacDonalds restaurants outside USA are run by a franchisee or affiliate part

15、ner of the company. McDonalds is known as one of the two most recognized brands in the world-the other one being Coca-Cola, the exclusive soft drink supplier to McDonalds. Passage 3北京人買藥,愛進(jìn)同仁堂:外地人到北京旅游觀光,也愛到同仁堂看看這百年老店。如今同仁堂在其落戶的九個(gè)海外國家和地區(qū),幾乎都是當(dāng)?shù)刈畲蟮闹兴幍?,而且裝潢講究,體現(xiàn)中華傳統(tǒng)中醫(yī)藥文化的氣息。Beijing people prefer going

16、 to Tongrentang when they are in need of medicine. Tourists to Beijing also like visiting Tongrentang, one of the central-old shops.To date, it has established branches in nine countries and regions. Nearly all the branches are known as the largest (Traditional Chinese Medicine)TCM shops in local ar

17、eas, representing the cultural essence of TCM with its exquisite decoration.在臺(tái)北新店里,有不少顧客感言:“來這買藥,能感受到中華文化的魅力,特別是這些歷史和文化展區(qū),看起來就像一個(gè)中藥文化博物館?!盢o wonder many a customer commented in the newly-opened shop in Taipei, “When we buy medicine here, we can also have the chance to appreciate the traditional Chin

18、ese culture. The historical and cultural display area looks like a cultural museum of traditional Chinese medicine. ”作為一個(gè)生產(chǎn)中藥產(chǎn)品的中華老字號(hào),同仁堂將海外開店、中醫(yī)藥史展示、中醫(yī)坐診與售藥相結(jié)合,通過給消費(fèi)者一個(gè)直接了解中藥的環(huán)境,增強(qiáng)其對(duì)中藥的信任和用藥習(xí)慣。它帶給消費(fèi)者的不只是一種產(chǎn)品,而是一種文化。As a long-standing brand specializing in the manufacture of TCM, Tongrentang combine

19、s the opening of overseas shops, demonstration of the TCM history, with the direct sales of its products and the doctors consulting services in the shop. It aims to enhance the customers trust in TCM and establish their habit of taking TCM by providing them an opportunity to directly touch TCM. Tong

20、rengtang brings customers not merely a product, but more importantly, a culture.No.2 產(chǎn)品與保險(xiǎn)Passage 1Velo The power of your desktop, now sits in the palm of your hand.Imagine having all the power of your office or home computer in your hand. The VELO makes it a reality! This tiny, but very fast and po

21、werful, handheld computer runs special pocket versions of all your favorite programs-theres no new software to learn.VELO掌上電腦 臺(tái)式電腦的強(qiáng)大功效現(xiàn)在就在你的掌上。 設(shè)想一下你辦公室的電腦或家用電腦的神奇功效全部掌握在你的手掌之中。VELO掌上電腦能使你的夢想成真。你最喜愛的所有軟件的袖珍版本都可以在這種高速高效的微型掌上電腦中運(yùn)行,你不需要學(xué)習(xí)新的軟件。 In addition, you can connect it to any telephone line so t

22、hat you can send and receive e-mail and faxes and get on the internet. It also has special programs to help you organize your business and manage your time. You can keep a record of contacts and make notes of your meetings.A computer, not just an organizer!此外,它可以和任何電話線相連,用來收發(fā)電子郵件、傳真,或者上網(wǎng)。它還有幫助你安排業(yè)務(wù)、

23、安排時(shí)間的專門程序。你可以用它記錄日常的交往和做會(huì)議記錄。 這是電腦,不是電子記事本! Passage 2Every moment, individuals, families and business units are exposed to losses arising from their property, occupations, activities and responsibilities. Who will bear these financial losses and where will the funds be obtained to offset such losses

24、? 每時(shí)每刻,個(gè)人、家庭和企業(yè)都有可能遭受財(cái)產(chǎn)、工作、活動(dòng)和責(zé)任方面的損失。由誰來承擔(dān)這些經(jīng)濟(jì)損失以及從哪里獲得資金來彌補(bǔ)這些損失呢? Usually, in the absence of legal remedies, contract arrangements or cooperative efforts, losses will fall on the individual or business unit concerned. To solve this problem, an arrangement is introduced for coping with some of the

25、risks and possible losses faced by the individuals and business enterprises. 通常情況下,如果沒有法律措施、合同安排或者互助行為時(shí),損失將由當(dāng)事的個(gè)人或企業(yè)承擔(dān)。為了解決這一問題,采用了一種安排來應(yīng)對(duì)個(gè)人或企業(yè)面臨的風(fēng)險(xiǎn)或損失.這種損失分擔(dān)的安排叫做保險(xiǎn)。 The arrangement works on the law of large numbers by spreading the risk of loss faced by a specific person or enterprise to all parti

26、es who pool their resources to pay for individual losses.The loss sharing arrangement is called insurance.這種安排以大數(shù)法則為基礎(chǔ),將待定個(gè)人或企業(yè)面臨的風(fēng)險(xiǎn)或損失由貢獻(xiàn)資源的所有各方分擔(dān),并用這些資源賠付個(gè)體的損失。這種損失分擔(dān)的安排叫做保險(xiǎn)。 The insurer is the intermediary who manages this risk pool. The insurer holds and invests the premiums in trust for policy

27、owners, and pays them in the event that these losses, for which insurance protection is taken, happen.承保人就是管理貢獻(xiàn)資源的中間人。承保人掌管保單持有者交的保費(fèi)并將這些保費(fèi)用于投資,且當(dāng)已被承保的損失發(fā)生時(shí),向投保人做出賠付。Passage 3 中國茶專業(yè)店 在茶葉銷售上,我們除了有大眾化的綠茶(如龍井、茉莉小龍珠)、青茶(烏龍、鐵觀音)、白茶(白牡丹)、花茶(桂花茶、玫瑰花茶)及紅茶(普洱)外,還有很多特別茶發(fā)售,如戰(zhàn)前鐵羅漢、戰(zhàn)前孫義順、各款巖茶、茉莉繡球和玫瑰么么茶等。 Chinese

28、 Tea Unique ShopIn tea sales, beside the general Green Tea(e.g. Dragon well, Jasmine Tea), Half-fermented Tea(Oolong, Ti Kwun Xin), White Tea(White Peony), Flower Tea(Osmanthus Tea, Rose Tea) and Black Tea(Puerh), we also have some special tea like prewar Ti Law Hon, prewar Shu Yi Shung, different k

29、inds of rock tea, Jasmine Ball and MoMo Tea.茶莊印制的產(chǎn)品簡介更詳細(xì)地介紹了各種茶的特色和功效,印有中、英、日三個(gè)版本,務(wù)求令世界各地的人都可認(rèn)識(shí)中國茶文化的精髓。 Our shops catalogues introduce the features and effects of all kinds of tea in detail.We provide the catalogues in three versions: Chinese, English, and Japanese, so as to make the essence of the

30、 Chinese tea culture known to the world./Our shops catalogues, printed in the three versions: Chinese, English, and Japanese, introduce the features and effects of all kinds of tea in detail so as to make the essence of the Chinese tea culture known to the world.Passage 4對(duì)于因履行本協(xié)議而發(fā)生的一切爭議,雙方應(yīng)首先通過友好協(xié)商

31、來解決,若協(xié)商無法解決爭議,則應(yīng)提交中國國際經(jīng)濟(jì)貿(mào)易仲裁委員會(huì),并依照該委員會(huì)的規(guī)則進(jìn)行仲裁。 ArbitrationAll disputes arising from the performance of this Agreement should be settled through friendly negotiations. Should no settlement be reached, the case shall then be submitted to the China International Economic and Trade Arbitration Commissi

32、on for arbitration, and the rules of this Commission shall be applied. 該委員會(huì)的仲裁裁決將是最終的,并對(duì)雙方有約束力。仲裁費(fèi)應(yīng)由敗訴一方承擔(dān)。仲裁裁決另有規(guī)定時(shí)除外。 The award of the arbitration shall be final and bind upon both parties. The arbitration fee shall be borne by the losing party unless otherwise awarded by the Commission. Passage 5

33、產(chǎn)品經(jīng)過設(shè)計(jì)、生產(chǎn)和包裝后,下面的問題就是如何用口頭或書面形式向潛在的顧客做介紹/表述了。這就是我們談及的“產(chǎn)品說明”。 Once the products have been designed, produced and packaged, the next issue is how to present them to potential customers, either in person or in written form. This is referred to as “Product Specification”。 通常,每個(gè)公司都有一個(gè)以上的推銷員銷售某一種產(chǎn)品。如果沒有產(chǎn)品

34、說明書的指導(dǎo),不同的推銷員就會(huì)對(duì)同一產(chǎn)品作不同的介紹/說明,就會(huì)強(qiáng)調(diào)該產(chǎn)品的不同的特點(diǎn)。這自然不會(huì)妨礙,甚至損害企業(yè)的出口發(fā)展。為了克服這一障礙,下面幾點(diǎn)建議可能有用: Usually, a company has more than one person selling the same products. Without the guidance of a product specification, different sales people may present the same product in different ways and stress different feat

35、ures of the products. This could naturally obstruct or even jeopardize the development of their exports. To overcome this obstacle, the following suggestions might be of use:(1) 掌握產(chǎn)品說明的學(xué)問 (2) 組織專人負(fù)責(zé)書冊(cè)、傳單之類書面材料的創(chuàng)意、起草、文字及設(shè)計(jì)工作。 (3)制定守則來指導(dǎo)推銷員如何介紹產(chǎn)品。 (4)對(duì)每種產(chǎn)品只強(qiáng)調(diào)某幾項(xiàng)特色。 (5)盡量少用形容詞,因?yàn)樾稳菰~不如具體數(shù)字和產(chǎn)品的特色說服力強(qiáng)。 A. Master the subject of Product SpecificationB. Set up a group that is responsible for conceptualizing, drafting, wording and designing the written presentation, i.e., brochures and leaflets.C. Set up guidelines for salespeople presenting/spe

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