學(xué)習(xí)重點(diǎn)
1． Homework Review
2． Placing an order
3． Discussing and confirming changes
4． Managing cash flow
5． Improving cash flow
6． Reading Passasge
7． Vocabulary consolidation on unit 3a and 3b
8． Homework
I. Homework Review
參考答案一：
Dear Mr. Johnson
Re: Repair of Tashita Cassette Player
Thank you for your letter of 12 September 1997 in respect of your Tashita Cassette Player.
I wish to offer my sincere apologies for the long delay in returning the machine to you. In fact, our technician was sick, but we should still have kept you informed.
Unfortunately, we are unable to repair the two faults because:
1. The volume-control needs replacing and this part is no longer available.
2. The on/off switch can be replaced, but we think the cost would be prohibitive.
The major problem is that the manufacturers, Tashita, have been out of business since 1990 and parts for your player (manufactured in 1985) were almost impossible to find.
We are really sorry that we cannot help you on this occasion, but we hope we can be of assistance in the future.
Yours sincerely
( 137 words )
參考答案二：
Dear Mr. Johnson
Re: Repair of Tashita Cassette Player
Thank you for your letter of 12 September 1997 concerning your cassette player.
I sincerely apologize for having your player in our shop for over a month because our technician was in hospital for over two weeks.
Unfortunately, we are unable to repair your player for the following two reasons. Firstly, the volume control needs replacing but the part is not available. Secondly, even though it is possible to replace the on/off switch, it will cost you too much money.
The major problem is that your player, made in 1985, is very old and the manufacturer, Tashita, have been out of business since 1990. Therefore, it is impossible to find the relevant parts in the market.
We are really sorry that we cannot help you on this occasion. If we can be of further assistance, please do not hesitate to contact us again.
Yours sincerely
( 144 words )
II. Placing an order
Unit 3a Ordering goods
Question:
How many ways do you have when you buy clothes?
Suggestions: in a clothes shop; in a department store; at a market; in a supermarket; over the Internet, by mail order, etc.
hamburg-based 總部位于德國(guó)漢堡
mail order noun [uncountable]
a method of buying and selling in which the buyer chooses goods at home and orders them from a company which sends them by post 郵購(gòu)
by mail order
It is available by mail order from Green Life Products. 你可以通過(guò)郵購(gòu)方式獲得“綠色生活產(chǎn)品”。
a mail order catalogue 郵購(gòu)目錄
比較finalize和complete
finalize verb
to finish the last part of a plan, business deal etc
complete verb [transitive]
to finish doing or making something, especially when it has taken a long time
The students have just completed their course. The building took two years to complete.
collection
▶FASHION◀
[countable] the clothes designed by a fashion company for a particular season 某一季服裝公司設(shè)計(jì)的所有時(shí)裝
Donna Karen's new spring collection 多納·凱瑞春季新時(shí)裝發(fā)布
catalogue 1 noun [countable]
1 a complete list of things that you can look at, buy, or use, for example in a library or at an art show 產(chǎn)品目錄
a mail order catalog 郵購(gòu)產(chǎn)品目錄
an online catalogue 網(wǎng)上產(chǎn)品目錄
2 catalogue of mistakes/crimes/cruelty etc
a series of mistakes, crimes etc that happen one after the other and never seem to stop 一系列的錯(cuò)誤、犯罪
a catalogue of terrorist crimes 一系列的恐怖犯罪活動(dòng)
an appalling catalogue of errors 令人震驚的一系列錯(cuò)誤
item noun
1 [countable] a single thing, especially one thing in a list, group, or set of things 一件物品
He opened the cardboard box and took out each item.他打開紙盒子，把里面的東西一一拿了出來(lái)。
The store is having a sale on furniture and household items. 這家商店正在出售家具和其他家用物品。
item on the agenda/list/menu 會(huì)議議程/單子/菜單上的內(nèi)容
We went on to the next item on the agenda. 我們探討議程上的下一個(gè)問(wèn)題。
item of clothing/furniture/jewellery etc 一件衣服/一件家具/一件首飾
(=a single piece of clothing, furniture, jewellery etc)
The original 1965 bottle is now a collector's item (=one of a set of objects people like to collect because they are interesting or valuable).
2 [countable] a single, usually short, piece of news in a newspaper or magazine, or on television 一條新聞消息，報(bào)道
I also saw that news item in the Sunday Times. 我在星期日泰晤士報(bào)上也看到了這條消息。
article noun [countable]
▶NEWSPAPER/MAGAZINE◀
a piece of writing about a particular subject in a newspaper or magazine 報(bào)刊上發(fā)表的文章
article on/about
an article on environmental issues 有關(guān)環(huán)境問(wèn)題的報(bào)道
The paper's leading article (=the main article) described the government as weak. 報(bào)紙上的頭版消息把該屆政府描述成懦弱的政府。
▶OBJECT◀
formal a thing, especially one of a group of things 物品
ￚ同義詞 item
household articles 家用物品
She only took a few articles of clothing with her. 她隨身只拿了幾件衣服。
▶LAW◀
a part of a law or legal agreement that deals with a particular point 法律條款
Article 1 of the constitution guarantees freedom of religion. 憲法的第一條保證公民信仰自由。
▶GRAMMAR◀ 冠詞
technical a word used before a noun to show whether the noun refers to a particular example of something or to a general example of something. In English, 'the' is called the definite article and 'a' and 'an' are called the indefinite article.
cancel verb
past tense and past participle cancelled present participle cancelling British English
past tense and past participle canceled present participle canceling American English
1 [intransitive and transitive] to say that an event that was planned will not happen 取消
Our flight was cancelled. 我們的航班被取消了。
I'm afraid I'll have to cancel our meeting tomorrow. 對(duì)不去，我不得不取消我們明天的會(huì)議。
2 [intransitive and transitive] to end an agreement or arrangement that you have with someone 取消協(xié)議、安排
I phoned the hotel to cancel my reservation. 我打電話給飯店取消預(yù)定。
The bank agreed to cancel all the company's debts. 銀行同意取消該公司的所有債務(wù)。
3 [transitive] to say officially that a document can no longer be used or no longer has any legal effect 正式宣布某文件作廢
I phoned the bank to cancel the cheque. 我打電話給銀行聲明該支票作廢。
判斷下列說(shuō)法正確與否。
1. F 2. T 3. F 4. F 5. T
Reading 2
respectively adverb
in the same order as the things you have just mentioned 分別地
The cups and saucers cost £5 and £3 respectively. 杯子和茶碟分別售價(jià)5英鎊和3英鎊。
slit noun [countable] a long straight narrow cut or hole 狹長(zhǎng)的縫隙
light shining through a slit in the door 從門縫中射出一縷淡淡的光線
a skirt with a slit up the side 從邊上開縫的裙子
vendor noun [countable]
1 someone who sells things, especially on the street 沿街叫賣的小販
news vendor/ice-cream vendor etc 賣報(bào)紙的小販/冰激凌的小販
He bought a copy from a newspaper vendor. 他在賣報(bào)紙的小販那里買了一份報(bào)紙。
the shouts of street vendors 小販們的叫賣聲
2 formal or law someone who is selling something 正式用語(yǔ)或法律用語(yǔ)：賣家
leading software vendors 主要的軟件銷售商
sort something/somebody ↔ out phrasal verb
1 to arrange or organize something that is mixed up or untidy, so that it is ready to be used 安排、組織
We need to sort out our camping gear before we go away. 我們需要在離開前把我們野營(yíng)用的裝備準(zhǔn)備好。
2 to separate one type of thing from another 撿出
I've sorted out the papers that can be thrown away. 我已經(jīng)把需要扔掉的紙都撿出來(lái)了。
sort something/somebody ↔ out from
First sort the white things out from the other clothes. 首先要把白色的衣服先挑出來(lái)。
3 especially British English to successfully deal with a problem or difficult situation處理，解決
She went to a psychiatrist to try to sort out her problems. 她去找精神病學(xué)家去解決她的問(wèn)題。
I'll be glad to get this misunderstanding sorted out. 我很高興看到這次誤解得以順利解決。
4 especially British English to succeed in making arrangements for something 成功地做出安排
Have you sorted out where you're going to live yet? 你安排好將要居住的地方了嗎？
She is trying to sort out childcare. 她試圖安排好照料孩子的事情。
Problems with the fax
Layout: The layout is too dense and therefore off-putting. It might help if the writer used headings, bullet points and brackets.
Paragraphs: The text needs to be divided into paragraphs to aid clarity and to encourage the reader to actually read the fax.
Connectors: It is difficult to follow the sequence of ideas because connectors are not used much to make it clear (e.g. to show cause and effect).
Sentences: Some of the sentences are extremely long, making the text difficult to read. Aiming for one idea per sentence is a good idea.
Accuracy: As the writer is a non-native speaker, complete accuracy is perhaps not to be expected. However, core words for the topic should be spelt correctly. Good punctuation aids clarity.
修改稿：
Dear Korinna
Re: Order for Faci(314739) and Cristi (315227) skirts
Thank you for your fax concerning the above skirts.
The skirt made by Faci has a slit at the bottom, which might make it difficult if the customer wanted to change the length of the skirt. We therefore agreed that the vendor would have to supply the skirt in two different lengths.
Mr Hubner also thought it might be better to leave the two different lengths of the Cristi skirt. The skirt has a special knitting technique; as a result, it might be difficult if the customer wanted to shorten it.
When Mr Hubner left Italy, I thought we had sorted the problem out. I was therefore surprised by your fax canceling the other sizes.
Please let me know if you definitely want to cancel the other length skirts. As for reducing the total quantity, I will wait for confirmation of the information about lengths before I contact the vendors.
Thanks and best regards.
III. Discussing and confirming changes
1. stating the reason for calling
I’m ringing about
2. confirming information
We definitely want …/ So that’s
3. Requesting action
Do you think I could…
4. Promising action
I’ll call them
5. Thanking
Thanks for…
6. Referring to future contact
I’ll fax you …/I’ll speak to you later.
3 Functions
Telephone Letter
Referring to a letter I got your letter about… Further to your letter of …
Suggesting Why don’t we…? We propose …
Giving information Here’s the information you wanted. I trust you will find the following points of interest.
Asking for confirmation Let me know when you have a definite date. Could you please confirm the date?
Asking for information Can you send me details on…? I would be grateful if you could send me…
Reminding Don’t forget that …. May I remind you that …?
Confirming changes
1
(1) of the
(2) be
(3) by
(4) a
(5) to
advise verb
1 [intransitive and transitive] to tell someone what you think they should do, especially when you know more than they do about something 建議
She needed someone to advise her.
她需要有個(gè)人給她提個(gè)醒。
advise somebody to do something
Evans advised him to leave London.
You are strongly advised to take out medical insurance when visiting China.
advise somebody against (doing) something 不要做
I'd advise you against saying anything to the press.
advise that
Experts advise that sunscreen be reapplied every one to two hours.
advise caution/patience/restraint etc (=advise people to be careful, patient etc)
The makers advise extreme caution when handling this material.
2 [intransitive and transitive] to be employed to give advice on a subject about which you have special knowledge or skill 提供意見
advise on
She's been asked to advise on training the new sales team. 我們需要她提出有關(guān)培訓(xùn)新銷售人員的相關(guān)建議。
advise somebody on something
He advises us on tax matters. 他給我們提出有關(guān)稅務(wù)方面的咨詢意見。
3 [transitive] formal to tell someone about something 告知
advise somebody of something
We'll advise you of any changes in the delivery dates. 我們會(huì)及時(shí)告知您有關(guān)發(fā)貨日期的任何變動(dòng)情況。
Keep us advised of (=continue to tell us about) any new developments. 請(qǐng)告知我們有關(guān)這件事的新進(jìn)展。
advise somebody that
They advised him that the tour would proceed. 他們告訴他這次形成將會(huì)進(jìn)行。
4 you would be well/ill advised to do something
used to tell someone that it is wise or unwise to do something 明智/不明智做某事
You would be well advised to stay in bed and rest. 如果躺在床上休息是非常明智的做法。
2.
Suggested Answer:
Dear Antonella
Thank you for your fax. In answer to your queries, I can confirm that the measurements charts do not need changing and all knitted skirts will now be produced in a standard length. We would like to propose a delivery date of 30 June. Does that suit you?
Best regards
Korinna
IV. Managing cash flow
inflow noun
1 [countable] the movement of people, money, goods etc into a place 流入
ￚ反義詞 outflow
inflow of
an inflow of funds from abroad 從國(guó)外涌入的資金
2 [singular, uncountable] the flow of water into a place 水的流入
ￚ反義詞 outflow
Case Study
install verb [transitive]
1 to put a piece of equipment somewhere and connect it so that it is ready to be used 安裝
They've installed the new computer network at last. 他們終安裝了新型的電腦網(wǎng)絡(luò)。
Security cameras have been installed in the city centre. 安全攝像機(jī)被安置在市中心。
2 to add new software to a computer so that it is ready to be used 安裝新軟件
ￚ反義詞 uninstall
We've installed new anti-virus software. 我們安裝了新的防病毒軟件。
3 to put someone in an important job or position, especially with a ceremony 宣誓就職
Churchill was installed as Chancellor of the university. 丘吉爾宣誓就職擔(dān)任了這所大學(xué)的校長(zhǎng)。
installation noun
1 [uncountable] when someone fits a piece of equipment somewhere 安裝
the installation and maintenance of alarm systems
instalment also installment American English [countable]
1 one of a series of regular payments that you make until you have paid all the money you owe 分期付款
the second instalment of a loan 償付貸款的第二次還款
They're letting me pay for the washing machine by monthly installments. 他們讓我按照每月還款的方式購(gòu)買這臺(tái)洗衣機(jī)。
2 one of the parts of a story that appears as a series of parts, especially in a magazine, newspaper etc 故事的連載
the first instalment of a science fiction trilogy 科幻三部曲中的第一部
place an order (place an order for sth. with)
charge verb
▶MONEY◀
a) [intransitive and transitive]to ask someone for a particular amount of money for something you are selling
The hotel charges $125 a night.
charge somebody £10/$50 etc (for something)
The restaurant charged us £40 for the wine.
charge something at something
Calls will be charged at 44p per minute.
charge for
We won't charge for delivery if you pay now.
charge rent/a fee/interest etc
The gallery charges an entrance fee.
b) charge something to somebody's account/room etc
to record the cost of something on someone's account, so that they can pay for it later
Wilson charged the drinks to his room.
Use a courier and charge it to the department.
c) [transitive] American English to pay for something with a credit card
charge something on something
I charged the shoes on Visa.
'How would you like to pay?' 'I'll charge it.’
▶CRIME◀
[transitive] to state officially that someone may be guilty of a crime
charge somebody with something
Gibbons has been charged with murder.
▶ELECTRICITY◀ [intransitive and transitive] also charge up 充電
if a battery charges, or if you charge it, it takes in and stores electricity
The shaver can be charged up and used while travelling. 這個(gè)刮胡器可以充電，用于在外旅行。
down payment noun [countable]
a payment you make when you buy something that is only part of the full price, with the rest to be paid later預(yù)付定金
We've almost got enough money to make a down payment on a house.
bill verb [transitive] to send someone a bill 給某人寄賬單
Clients will be billed monthly. 我們給客戶按月寄賬單。
bill somebody for something
I was billed for equipment that I didn't order. 我接到了我從未訂購(gòu)過(guò)的器材的賬單。
remainder noun
the remainder
the part of something that is left after everything else has gone or been dealt with 剩余的事務(wù) ￚ同義詞 the rest
The remainder must be paid by the end of June. 剩余部分的金額必須在6月底前付清。
the remainder of
He spent the remainder of his police career behind a desk. 他后的警察生涯是在辦公室中度過(guò)的。
settlement noun
▶OFFICIAL AGREEMENT◀
[countable] an official agreement or decision that ends an argument, a court case, or a fight, or the action of making an agreement 處理，解決
Union leaders and company bosses will meet tomorrow in an attempt to reach a settlement. 工會(huì)領(lǐng)導(dǎo)人和公司老板們將在明天開會(huì)，試圖達(dá)成解決方案。
▶PAYMENT◀
[uncountable] formal when you pay all the money that you owe 結(jié)清
settlement of
the settlement of all his debts 把所有債務(wù)付清
▶GROUP OF HOUSES◀
[countable] a group of houses and buildings where people live, especially in a place where few people have lived before 定居處所
The railway stations created new settlements. 火車站又建起了新的房子。
an early Iron Age settlement 早期鐵器時(shí)代的住所
▶NEW AREA/PLACES◀
[uncountable] when a lot of people move to a place in order to live there, especially in a place where not many people have lived before 定居
discount [countable] a reduction in the usual price of something 折扣
10% discount/ discount of 25% etc
at a discount
Employees can buy books at a discount. 員工可以按折扣價(jià)買書。
discount on
The Young Persons Railcard gives you a discount on rail travel.
offer/give somebody a discount
discount price/fare
discount store/shop/warehouse (=a place where you can buy goods cheaply) 這口商品商店
credit noun
▶DELAYED PAYMENT◀
[uncountable] an arrangement with a shop, bank etc that allows you to buy something and pay for it later 賒賬
on credit
56 per cent of new cars were bought on credit. 56%的新車是賒賬購(gòu)買的。
Several stores are offering interest-free credit (=credit with no-interest charges). 許多商店都提供免利息的賒賬服務(wù)。
▶PRAISE◀
[uncountable] approval or praise that you give to someone for something they have done 表?yè)P(yáng)
credit for
Credit for this win goes to everybody in the team. 隊(duì)中每個(gè)人都應(yīng)該為這次勝利而得到表?yè)P(yáng)。
They never give Gene any credit for all the extra work he does. 他們從不為….所作的額外工作而給與表?yè)P(yáng)。
take/claim/deserve etc (the) credit
She deserves credit for trying her best. 由于她努力工作而值得表?yè)P(yáng)。
to somebody's credit
(=used to say that someone has done something good)
To Jamie's credit, he remained calm. 雖然 ….收到表?yè)P(yáng)，但他還是保持平靜。
Credit must go to Fiona for making sure everything ran smoothly. ….讓所有事情進(jìn)展順利而做出的努力值得讓我們表?yè)P(yáng)。
term noun
1 in terms of something
if you explain or describe something in terms of a particular fact or event, you are explaining or describing it only in relation to that fact or event 就….. 而言
It's too early to start talking in terms of casualties. 目前談死亡人數(shù)還為時(shí)尚早。
in terms of what/how/who etc
Did the experiment find any differences in terms of what children learned? 就兒童所學(xué)知識(shí)而言，這次試驗(yàn)發(fā)現(xiàn)了什么不同嗎？
▶WORD◀ [countable] a word or expression with a particular meaning, especially one that is used for a specific subject or type of language 術(shù)語(yǔ)
legal/medical/technical term 法律/醫(yī)學(xué)/技術(shù)術(shù)語(yǔ)
▶PERIOD OF TIME◀
[countable] a fixed period of time during which someone does something or something happens 固定的期限
term in office (=the time someone spends doing an important job in government) 任職期
The lease runs for a term of 99 years. 租賃合同為99年時(shí)間。
In the long term, alcohol causes high blood pressure. 從長(zhǎng)遠(yuǎn)角度講，酒精會(huì)導(dǎo)致高血壓。
Dad loaned us his car for the short term. 父親將她的車短期借給我們使用。
▶SCHOOL/UNIVERSITY◀ [uncountable and countable] British English one of the three periods of time that the school or university year is divided into 學(xué)期
▶CONDITIONS◀
terms [plural]
a) the conditions that are set for an agreement, contract, arrangement etc條款
Under the terms of the agreement, the debt would be repaid over 20 years. 根據(jù)合同的條款，該債務(wù)應(yīng)該在20年間還清。
Delivery is within the terms of this contract. 交貨的內(nèi)容都在這份合同的條款中。
b) the arrangements for payment that you agree to when you buy or sell something 付款條款
reasonable/favourable/cheaper etc terms 合理的/有利的/便宜的付款條件
Some insurance companies offer very reasonable terms. 一些保險(xiǎn)公司提供非常合理的付款條款。
balance noun
▶STEADY◀ [uncountable] a state in which all your weight is evenly spread so that you do not fall平衡
I've got a good sense of balance and learnt to ski quite quickly. 我的平衡感很強(qiáng)，于是很快就學(xué)會(huì)了滑雪。
▶EQUAL AMOUNTS◀ [singular, uncountable] a state in which opposite forces or influences exist in equal or the correct amounts, in a way that is good 平衡的狀態(tài)
ￚ反義詞 imbalance
Try to keep a balance between work and play. 一定要在工作與娛樂方面達(dá)到平衡。
We need to strike a balance (=succeed in finding a balance) between the needs of the community and the rights of the individual. 我們應(yīng)在大眾的需要和個(gè)人的權(quán)力間取得平衡。
▶BANK◀ [countable] the amount of money that you have in your bank account 余額
My bank balance isn't very healthy. 我的銀行余額并不理想。
▶MONEY OWED◀ [countable] the balance of a debt is the amount of money that you still owe after you have paid some of it 債務(wù)的余額
The balance is due at the end of the month. 這個(gè)月底前要交清剩下的債務(wù)。
finance verb [transitive]
to provide money, especially a lot of money, to pay for something 提供資金
ￚ同義詞 fund
The concerts are financed by the Arts Council. 這些音樂會(huì)是由藝術(shù)委員會(huì)資助的。
ￚfinancing noun [uncountable]
The financing for the deal has been approved in principle. 從道理上講，對(duì)這次交易的融資行為是會(huì)得到批準(zhǔn)的。
transaction noun formal
1 [countable] a business deal or action, such as buying or selling something 交易
The bank charges a fixed rate for each transaction. 該銀行對(duì)每筆交易征收固定的費(fèi)用。
financial transactions 金融交易
V. Improving cash flow
1. order book noun [countable usually plural] especially British English 訂貨本
a record of how many goods or services a company has been asked to provide, which shows how successful it is financially
Our order books are full at the moment. 我們的訂貨本現(xiàn)在排得很滿。
Format of e-mail: 視情況而定語(yǔ)言的正規(guī)度
To: 網(wǎng)址或收件人職位(公司使用內(nèi)網(wǎng)) Cc:Subject: 用名詞短語(yǔ)(Dear ……) // (Hi, Barbara)Regards(Best regards)(All the best)Signature
2.
Hi Steve
It’s good to know that business is going well, of course. I’ll help! I think Sue’s idea could be one solution but wait and let’s discuss it together in more detail. How about a meeting on Friday at 10 am in my office? See you then.
Barbara
3. Listening.
Over-trading貿(mào)易過(guò)度(指貿(mào)易量大于企業(yè)財(cái)力或市場(chǎng)需要)
figure somebody/something ↔ out phrasal verb
1 to think about a problem or situation until you find the answer or understand what has happened 思考并找到答案
figure out how/what/why etc
Can you figure out how to do it? 你找到解決它的做法了嗎?
If I have a map, I can figure it out. 如果我有地圖，我就能找到。
Don't worry, we'll figure something out (=find a way to solve the problem). 別著急。我們會(huì)找到解決辦法的。
2 to understand why someone behaves in the way they do 理解
Women. I just can't figure them out. 女人。我不能理解她們。
margin noun [countable]
1 the empty space at the side of a page 邊
Use double spacing and wide margins to leave room for comments. 請(qǐng)大家在行與行之間留一行，并且在兩邊留出足夠的邊，讓老師可以寫評(píng)語(yǔ)。
2 the difference between what it costs a business to buy or produce something and what they sell it for 利潤(rùn)
Margins are low and many companies are struggling. 由于利潤(rùn)很低，所以許多公司都在苦苦掙扎著。
Within 10 years they had a gross profit margin of 50%. 不到10年的時(shí)間，他們的利潤(rùn)總額就高達(dá)50%。
* four and a half thousand =4500
* forty-five hundred
work out phrasal verb
▶CALCULATE◀
work something ↔ out
to calculate an answer, amount, price etc 計(jì)算出
See if you can work this bill out. 看看你能不能把這個(gè)帳單算出結(jié)果來(lái)。
work out how much/how many etc
We'll have to work out how much food we'll need for the party. 我們應(yīng)該估算一下這次聚會(huì)我們需要準(zhǔn)備多少食物。
▶COST◀
if a cost or amount works out at a particular figure, it is found to be that much when you calculate it 算出…. 結(jié)果
work out at/to £10/$500 etc
The bill works out at £15 each. 這個(gè)帳單的總額為15英鎊。
work out expensive/cheap etc (=be expensive or cheap) 計(jì)算后昂貴/便宜
If we go by taxi, it's going to work out very expensive. 如果我們打車去，那么我們會(huì)花很多錢的。
4.
1. over-trading
2. about half
3. their margins are already small; they can’t afford to offer discounts.
4. $25,000
5. financing costs
6. $500
7. they would have an extra $16,000 a month.
8. they decide to offer a 1% early settlement discount
5.
If + present simple, will/going to/ might + infinitive
Ø to describe actions / situations we expect to happen
e.g. if we offer 2%, three quarters of our customers will…
if + past simple, would / could/might + infinitive
Ø to describe actions/situations we do not expect to happen
e.g. if we offered 1% discount, about half our customers would pay in ten days.
Ø To describe hypothetical actions and situations
e.g. if I were you Steve, I’d really think ….
Ø To respond to suggestions we do not agree with
e.g. if we gave 2% discount, we’d lose thousands of dollars…
Ø To make indirect suggestions
e.g. What if you offered 1% and half your customers used it?
6. Speaking
cash on delivery 貨到付款
penalty noun[countable]
plural penalties
1 a punishment for breaking a law, rule, or legal agreement 懲罰
No littering. Penalty $500. 不許隨地吐痰，違者罰款500元。
Withdrawing the money early will result in a 10% penalty. 提前取款將會(huì)被罰10%的罰金。
Drug dealers face severe penalties. 毒品交易者會(huì)受到嚴(yán)重處罰。
If he is convicted, he could receive the death penalty (=be killed as a punishment). 如果他有罪，他將被判死刑。
2 something bad that happens to you because of something you have done or because of the situation you are in 不好、不良的事情
penalty of (doing) something
One of the penalties of being famous is the loss of privacy. 成為名人不好的事情就是沒有了隱私。
3 a disadvantage in sports given to a player or team for breaking a rule 體育比賽中受到懲罰
4 a chance to kick the ball or hit the puck into the goal in a game of football, rugby, or ice hockey, given because the other team has broken a rule 罰點(diǎn)球
Leeds were awarded a penalty. 利茲隊(duì)獲得一個(gè)罰點(diǎn)球的機(jī)會(huì)。
inventory noun
plural inventories
1[countable] a list of all the things in a place 物品記錄單
inventory of
We made an inventory of everything in the apartment. 我們把公寓里所有的物品都作了登記。
2[uncountable and countable] American English all the goods in a shop 存貨
ￚ同義詞 stock
VI. Reading Passage
THE PROBLEM OF LATE PAYMENT
Small and medium-sized businesses have had a hard time over the last few years. In the UK thousands of businesses have gone bankrupt as a result of declining markets, increased competition from abroad and rising overheads. However, another factor which is common to many bankruptcies is the lack of cashflow caused by late payment of invoices.
In 1996 a survey by Thornton Hughs International discovered that more than a quarter of businesses in Europe have to wait more than 90 days to be paid and 8% of businesses are forced to wait more than 120 days. Late payers often say they settle their accounts late because of recession, but there is evidence that many firms are using late payment as a method of improving their own cashflow. A survey shows that 36% of delays in payment are intentional. By delaying the settlement of their accounts, businesses transfer their financial problems to other businesses. It is usually the smallest firms that suffer most from this kind of behavior.
There are now plans to do something about this problem. The European Commission (the governing body of the European Union) suggests there should be legal penalties for late payment. Late payers should be legally required to pay interest on the debt. To be effective, the interest rate would be high. Finally, a system of fines (to be paid in addition to the interest payments) should be introduced. A recent survey in the UK revealed that 35% of transactions are carried out without any contract at all. It was therefore unclear when payments were due. In Denmark, even though the problem is smaller, the authorities have decided to deal with it by automatically applying a legal payment period when there is no written contract. This ensures that payment is fixed at 30 days after the creditor has requested payment.
Many of the cash problems of small and medium-sized companies are, in fact, caused by national and local government agencies settling their accounts late. The European Commission has proposed that this area should be looked at. They point out that in some countries, for example the USA, interest on arrears is already paid automatically by public authorities. In France, cities publish dates of their payments to contractors to show how quickly they settle their debts.
The European Commission suggests several other ways of dealing with the problem of late payment. Firstly, they suggest offering courses for small businesses. These courses would include legal advice on drafting contracts and on methods of obtaining payment for outstanding debts. Secondly, they would offer workshops to the public officials who are responsible for dealing with contracts. Thirdly, they suggest national campaigns to persuade large organizations not to take advantage of their greater financial strength and size when they are dealing with smaller businesses. Part of the publicity would be the message that if we work together to make payment periods shorter we can help not only the financial health of small and medium-sized businesses, but also that of the economy as a whole.
due ▶MONEY◀
if an amount of money is due, it must be paid at a particular time 到期的
The next income tax payment is due on 31 January. 下收入稅的繳納在1月31日。
arrears noun [plural]
1 be in arrears
if someone is in arrears, or if their payments are in arrears, they are late in paying something that they should pay regularly, such as rent 到期未付
Many people are in arrears with their rent. 許多人都沒有支付他們的房租。
be four weeks/three months etc in arrears 遲交4周/三個(gè)月/
fall/get into arrears (=become late with payments) 遲交
2 money that you owe someone because you have not made regular payments at the correct time 遲交的款項(xiàng)
We've got 3 months arrears to pay. 我們要支付三個(gè)月未繳的款項(xiàng)。
rent/mortgage/tax arrears
He was ordered to pay rent arrears of £550. 他被要求支付550磅未付的房租。
VII. Vocabulary Focus on Unit 3a and 3b
l Self-study exercises 2, 3, and 4on page 40.
l E-mail Writing
ü You are the Managing Director of a manufacturing company. Your factory will soon have a visit from health and safety inspectors.
ü Write an email to your department heads:
ü Saying how long the inspection will take
ü Explaining why the inspection is necessary
ü Telling them how they should prepare for the inspection
ü Write 40-50 words.
To: Department HeadsCc:Subject: Health and Safety Inspection
1． Homework Review
2． Placing an order
3． Discussing and confirming changes
4． Managing cash flow
5． Improving cash flow
6． Reading Passasge
7． Vocabulary consolidation on unit 3a and 3b
8． Homework
I. Homework Review
參考答案一：
Dear Mr. Johnson
Re: Repair of Tashita Cassette Player
Thank you for your letter of 12 September 1997 in respect of your Tashita Cassette Player.
I wish to offer my sincere apologies for the long delay in returning the machine to you. In fact, our technician was sick, but we should still have kept you informed.
Unfortunately, we are unable to repair the two faults because:
1. The volume-control needs replacing and this part is no longer available.
2. The on/off switch can be replaced, but we think the cost would be prohibitive.
The major problem is that the manufacturers, Tashita, have been out of business since 1990 and parts for your player (manufactured in 1985) were almost impossible to find.
We are really sorry that we cannot help you on this occasion, but we hope we can be of assistance in the future.
Yours sincerely
( 137 words )
參考答案二：
Dear Mr. Johnson
Re: Repair of Tashita Cassette Player
Thank you for your letter of 12 September 1997 concerning your cassette player.
I sincerely apologize for having your player in our shop for over a month because our technician was in hospital for over two weeks.
Unfortunately, we are unable to repair your player for the following two reasons. Firstly, the volume control needs replacing but the part is not available. Secondly, even though it is possible to replace the on/off switch, it will cost you too much money.
The major problem is that your player, made in 1985, is very old and the manufacturer, Tashita, have been out of business since 1990. Therefore, it is impossible to find the relevant parts in the market.
We are really sorry that we cannot help you on this occasion. If we can be of further assistance, please do not hesitate to contact us again.
Yours sincerely
( 144 words )
II. Placing an order
Unit 3a Ordering goods
Question:
How many ways do you have when you buy clothes?
Suggestions: in a clothes shop; in a department store; at a market; in a supermarket; over the Internet, by mail order, etc.
hamburg-based 總部位于德國(guó)漢堡
mail order noun [uncountable]
a method of buying and selling in which the buyer chooses goods at home and orders them from a company which sends them by post 郵購(gòu)
by mail order
It is available by mail order from Green Life Products. 你可以通過(guò)郵購(gòu)方式獲得“綠色生活產(chǎn)品”。
a mail order catalogue 郵購(gòu)目錄
比較finalize和complete
finalize verb
to finish the last part of a plan, business deal etc
complete verb [transitive]
to finish doing or making something, especially when it has taken a long time
The students have just completed their course. The building took two years to complete.
collection
▶FASHION◀
[countable] the clothes designed by a fashion company for a particular season 某一季服裝公司設(shè)計(jì)的所有時(shí)裝
Donna Karen's new spring collection 多納·凱瑞春季新時(shí)裝發(fā)布
catalogue 1 noun [countable]
1 a complete list of things that you can look at, buy, or use, for example in a library or at an art show 產(chǎn)品目錄
a mail order catalog 郵購(gòu)產(chǎn)品目錄
an online catalogue 網(wǎng)上產(chǎn)品目錄
2 catalogue of mistakes/crimes/cruelty etc
a series of mistakes, crimes etc that happen one after the other and never seem to stop 一系列的錯(cuò)誤、犯罪
a catalogue of terrorist crimes 一系列的恐怖犯罪活動(dòng)
an appalling catalogue of errors 令人震驚的一系列錯(cuò)誤
item noun
1 [countable] a single thing, especially one thing in a list, group, or set of things 一件物品
He opened the cardboard box and took out each item.他打開紙盒子，把里面的東西一一拿了出來(lái)。
The store is having a sale on furniture and household items. 這家商店正在出售家具和其他家用物品。
item on the agenda/list/menu 會(huì)議議程/單子/菜單上的內(nèi)容
We went on to the next item on the agenda. 我們探討議程上的下一個(gè)問(wèn)題。
item of clothing/furniture/jewellery etc 一件衣服/一件家具/一件首飾
(=a single piece of clothing, furniture, jewellery etc)
The original 1965 bottle is now a collector's item (=one of a set of objects people like to collect because they are interesting or valuable).
2 [countable] a single, usually short, piece of news in a newspaper or magazine, or on television 一條新聞消息，報(bào)道
I also saw that news item in the Sunday Times. 我在星期日泰晤士報(bào)上也看到了這條消息。
article noun [countable]
▶NEWSPAPER/MAGAZINE◀
a piece of writing about a particular subject in a newspaper or magazine 報(bào)刊上發(fā)表的文章
article on/about
an article on environmental issues 有關(guān)環(huán)境問(wèn)題的報(bào)道
The paper's leading article (=the main article) described the government as weak. 報(bào)紙上的頭版消息把該屆政府描述成懦弱的政府。
▶OBJECT◀
formal a thing, especially one of a group of things 物品
ￚ同義詞 item
household articles 家用物品
She only took a few articles of clothing with her. 她隨身只拿了幾件衣服。
▶LAW◀
a part of a law or legal agreement that deals with a particular point 法律條款
Article 1 of the constitution guarantees freedom of religion. 憲法的第一條保證公民信仰自由。
▶GRAMMAR◀ 冠詞
technical a word used before a noun to show whether the noun refers to a particular example of something or to a general example of something. In English, 'the' is called the definite article and 'a' and 'an' are called the indefinite article.
cancel verb
past tense and past participle cancelled present participle cancelling British English
past tense and past participle canceled present participle canceling American English
1 [intransitive and transitive] to say that an event that was planned will not happen 取消
Our flight was cancelled. 我們的航班被取消了。
I'm afraid I'll have to cancel our meeting tomorrow. 對(duì)不去，我不得不取消我們明天的會(huì)議。
2 [intransitive and transitive] to end an agreement or arrangement that you have with someone 取消協(xié)議、安排
I phoned the hotel to cancel my reservation. 我打電話給飯店取消預(yù)定。
The bank agreed to cancel all the company's debts. 銀行同意取消該公司的所有債務(wù)。
3 [transitive] to say officially that a document can no longer be used or no longer has any legal effect 正式宣布某文件作廢
I phoned the bank to cancel the cheque. 我打電話給銀行聲明該支票作廢。
判斷下列說(shuō)法正確與否。
1. F 2. T 3. F 4. F 5. T
Reading 2
respectively adverb
in the same order as the things you have just mentioned 分別地
The cups and saucers cost £5 and £3 respectively. 杯子和茶碟分別售價(jià)5英鎊和3英鎊。
slit noun [countable] a long straight narrow cut or hole 狹長(zhǎng)的縫隙
light shining through a slit in the door 從門縫中射出一縷淡淡的光線
a skirt with a slit up the side 從邊上開縫的裙子
vendor noun [countable]
1 someone who sells things, especially on the street 沿街叫賣的小販
news vendor/ice-cream vendor etc 賣報(bào)紙的小販/冰激凌的小販
He bought a copy from a newspaper vendor. 他在賣報(bào)紙的小販那里買了一份報(bào)紙。
the shouts of street vendors 小販們的叫賣聲
2 formal or law someone who is selling something 正式用語(yǔ)或法律用語(yǔ)：賣家
leading software vendors 主要的軟件銷售商
sort something/somebody ↔ out phrasal verb
1 to arrange or organize something that is mixed up or untidy, so that it is ready to be used 安排、組織
We need to sort out our camping gear before we go away. 我們需要在離開前把我們野營(yíng)用的裝備準(zhǔn)備好。
2 to separate one type of thing from another 撿出
I've sorted out the papers that can be thrown away. 我已經(jīng)把需要扔掉的紙都撿出來(lái)了。
sort something/somebody ↔ out from
First sort the white things out from the other clothes. 首先要把白色的衣服先挑出來(lái)。
3 especially British English to successfully deal with a problem or difficult situation處理，解決
She went to a psychiatrist to try to sort out her problems. 她去找精神病學(xué)家去解決她的問(wèn)題。
I'll be glad to get this misunderstanding sorted out. 我很高興看到這次誤解得以順利解決。
4 especially British English to succeed in making arrangements for something 成功地做出安排
Have you sorted out where you're going to live yet? 你安排好將要居住的地方了嗎？
She is trying to sort out childcare. 她試圖安排好照料孩子的事情。
Problems with the fax
Layout: The layout is too dense and therefore off-putting. It might help if the writer used headings, bullet points and brackets.
Paragraphs: The text needs to be divided into paragraphs to aid clarity and to encourage the reader to actually read the fax.
Connectors: It is difficult to follow the sequence of ideas because connectors are not used much to make it clear (e.g. to show cause and effect).
Sentences: Some of the sentences are extremely long, making the text difficult to read. Aiming for one idea per sentence is a good idea.
Accuracy: As the writer is a non-native speaker, complete accuracy is perhaps not to be expected. However, core words for the topic should be spelt correctly. Good punctuation aids clarity.
修改稿：
Dear Korinna
Re: Order for Faci(314739) and Cristi (315227) skirts
Thank you for your fax concerning the above skirts.
The skirt made by Faci has a slit at the bottom, which might make it difficult if the customer wanted to change the length of the skirt. We therefore agreed that the vendor would have to supply the skirt in two different lengths.
Mr Hubner also thought it might be better to leave the two different lengths of the Cristi skirt. The skirt has a special knitting technique; as a result, it might be difficult if the customer wanted to shorten it.
When Mr Hubner left Italy, I thought we had sorted the problem out. I was therefore surprised by your fax canceling the other sizes.
Please let me know if you definitely want to cancel the other length skirts. As for reducing the total quantity, I will wait for confirmation of the information about lengths before I contact the vendors.
Thanks and best regards.
III. Discussing and confirming changes
1. stating the reason for calling
I’m ringing about
2. confirming information
We definitely want …/ So that’s
3. Requesting action
Do you think I could…
4. Promising action
I’ll call them
5. Thanking
Thanks for…
6. Referring to future contact
I’ll fax you …/I’ll speak to you later.
3 Functions
Telephone Letter
Referring to a letter I got your letter about… Further to your letter of …
Suggesting Why don’t we…? We propose …
Giving information Here’s the information you wanted. I trust you will find the following points of interest.
Asking for confirmation Let me know when you have a definite date. Could you please confirm the date?
Asking for information Can you send me details on…? I would be grateful if you could send me…
Reminding Don’t forget that …. May I remind you that …?
Confirming changes
1
(1) of the
(2) be
(3) by
(4) a
(5) to
advise verb
1 [intransitive and transitive] to tell someone what you think they should do, especially when you know more than they do about something 建議
She needed someone to advise her.
她需要有個(gè)人給她提個(gè)醒。
advise somebody to do something
Evans advised him to leave London.
You are strongly advised to take out medical insurance when visiting China.
advise somebody against (doing) something 不要做
I'd advise you against saying anything to the press.
advise that
Experts advise that sunscreen be reapplied every one to two hours.
advise caution/patience/restraint etc (=advise people to be careful, patient etc)
The makers advise extreme caution when handling this material.
2 [intransitive and transitive] to be employed to give advice on a subject about which you have special knowledge or skill 提供意見
advise on
She's been asked to advise on training the new sales team. 我們需要她提出有關(guān)培訓(xùn)新銷售人員的相關(guān)建議。
advise somebody on something
He advises us on tax matters. 他給我們提出有關(guān)稅務(wù)方面的咨詢意見。
3 [transitive] formal to tell someone about something 告知
advise somebody of something
We'll advise you of any changes in the delivery dates. 我們會(huì)及時(shí)告知您有關(guān)發(fā)貨日期的任何變動(dòng)情況。
Keep us advised of (=continue to tell us about) any new developments. 請(qǐng)告知我們有關(guān)這件事的新進(jìn)展。
advise somebody that
They advised him that the tour would proceed. 他們告訴他這次形成將會(huì)進(jìn)行。
4 you would be well/ill advised to do something
used to tell someone that it is wise or unwise to do something 明智/不明智做某事
You would be well advised to stay in bed and rest. 如果躺在床上休息是非常明智的做法。
2.
Suggested Answer:
Dear Antonella
Thank you for your fax. In answer to your queries, I can confirm that the measurements charts do not need changing and all knitted skirts will now be produced in a standard length. We would like to propose a delivery date of 30 June. Does that suit you?
Best regards
Korinna
IV. Managing cash flow
inflow noun
1 [countable] the movement of people, money, goods etc into a place 流入
ￚ反義詞 outflow
inflow of
an inflow of funds from abroad 從國(guó)外涌入的資金
2 [singular, uncountable] the flow of water into a place 水的流入
ￚ反義詞 outflow
Case Study
install verb [transitive]
1 to put a piece of equipment somewhere and connect it so that it is ready to be used 安裝
They've installed the new computer network at last. 他們終安裝了新型的電腦網(wǎng)絡(luò)。
Security cameras have been installed in the city centre. 安全攝像機(jī)被安置在市中心。
2 to add new software to a computer so that it is ready to be used 安裝新軟件
ￚ反義詞 uninstall
We've installed new anti-virus software. 我們安裝了新的防病毒軟件。
3 to put someone in an important job or position, especially with a ceremony 宣誓就職
Churchill was installed as Chancellor of the university. 丘吉爾宣誓就職擔(dān)任了這所大學(xué)的校長(zhǎng)。
installation noun
1 [uncountable] when someone fits a piece of equipment somewhere 安裝
the installation and maintenance of alarm systems
instalment also installment American English [countable]
1 one of a series of regular payments that you make until you have paid all the money you owe 分期付款
the second instalment of a loan 償付貸款的第二次還款
They're letting me pay for the washing machine by monthly installments. 他們讓我按照每月還款的方式購(gòu)買這臺(tái)洗衣機(jī)。
2 one of the parts of a story that appears as a series of parts, especially in a magazine, newspaper etc 故事的連載
the first instalment of a science fiction trilogy 科幻三部曲中的第一部
place an order (place an order for sth. with)
charge verb
▶MONEY◀
a) [intransitive and transitive]to ask someone for a particular amount of money for something you are selling
The hotel charges $125 a night.
charge somebody £10/$50 etc (for something)
The restaurant charged us £40 for the wine.
charge something at something
Calls will be charged at 44p per minute.
charge for
We won't charge for delivery if you pay now.
charge rent/a fee/interest etc
The gallery charges an entrance fee.
b) charge something to somebody's account/room etc
to record the cost of something on someone's account, so that they can pay for it later
Wilson charged the drinks to his room.
Use a courier and charge it to the department.
c) [transitive] American English to pay for something with a credit card
charge something on something
I charged the shoes on Visa.
'How would you like to pay?' 'I'll charge it.’
▶CRIME◀
[transitive] to state officially that someone may be guilty of a crime
charge somebody with something
Gibbons has been charged with murder.
▶ELECTRICITY◀ [intransitive and transitive] also charge up 充電
if a battery charges, or if you charge it, it takes in and stores electricity
The shaver can be charged up and used while travelling. 這個(gè)刮胡器可以充電，用于在外旅行。
down payment noun [countable]
a payment you make when you buy something that is only part of the full price, with the rest to be paid later預(yù)付定金
We've almost got enough money to make a down payment on a house.
bill verb [transitive] to send someone a bill 給某人寄賬單
Clients will be billed monthly. 我們給客戶按月寄賬單。
bill somebody for something
I was billed for equipment that I didn't order. 我接到了我從未訂購(gòu)過(guò)的器材的賬單。
remainder noun
the remainder
the part of something that is left after everything else has gone or been dealt with 剩余的事務(wù) ￚ同義詞 the rest
The remainder must be paid by the end of June. 剩余部分的金額必須在6月底前付清。
the remainder of
He spent the remainder of his police career behind a desk. 他后的警察生涯是在辦公室中度過(guò)的。
settlement noun
▶OFFICIAL AGREEMENT◀
[countable] an official agreement or decision that ends an argument, a court case, or a fight, or the action of making an agreement 處理，解決
Union leaders and company bosses will meet tomorrow in an attempt to reach a settlement. 工會(huì)領(lǐng)導(dǎo)人和公司老板們將在明天開會(huì)，試圖達(dá)成解決方案。
▶PAYMENT◀
[uncountable] formal when you pay all the money that you owe 結(jié)清
settlement of
the settlement of all his debts 把所有債務(wù)付清
▶GROUP OF HOUSES◀
[countable] a group of houses and buildings where people live, especially in a place where few people have lived before 定居處所
The railway stations created new settlements. 火車站又建起了新的房子。
an early Iron Age settlement 早期鐵器時(shí)代的住所
▶NEW AREA/PLACES◀
[uncountable] when a lot of people move to a place in order to live there, especially in a place where not many people have lived before 定居
discount [countable] a reduction in the usual price of something 折扣
10% discount/ discount of 25% etc
at a discount
Employees can buy books at a discount. 員工可以按折扣價(jià)買書。
discount on
The Young Persons Railcard gives you a discount on rail travel.
offer/give somebody a discount
discount price/fare
discount store/shop/warehouse (=a place where you can buy goods cheaply) 這口商品商店
credit noun
▶DELAYED PAYMENT◀
[uncountable] an arrangement with a shop, bank etc that allows you to buy something and pay for it later 賒賬
on credit
56 per cent of new cars were bought on credit. 56%的新車是賒賬購(gòu)買的。
Several stores are offering interest-free credit (=credit with no-interest charges). 許多商店都提供免利息的賒賬服務(wù)。
▶PRAISE◀
[uncountable] approval or praise that you give to someone for something they have done 表?yè)P(yáng)
credit for
Credit for this win goes to everybody in the team. 隊(duì)中每個(gè)人都應(yīng)該為這次勝利而得到表?yè)P(yáng)。
They never give Gene any credit for all the extra work he does. 他們從不為….所作的額外工作而給與表?yè)P(yáng)。
take/claim/deserve etc (the) credit
She deserves credit for trying her best. 由于她努力工作而值得表?yè)P(yáng)。
to somebody's credit
(=used to say that someone has done something good)
To Jamie's credit, he remained calm. 雖然 ….收到表?yè)P(yáng)，但他還是保持平靜。
Credit must go to Fiona for making sure everything ran smoothly. ….讓所有事情進(jìn)展順利而做出的努力值得讓我們表?yè)P(yáng)。
term noun
1 in terms of something
if you explain or describe something in terms of a particular fact or event, you are explaining or describing it only in relation to that fact or event 就….. 而言
It's too early to start talking in terms of casualties. 目前談死亡人數(shù)還為時(shí)尚早。
in terms of what/how/who etc
Did the experiment find any differences in terms of what children learned? 就兒童所學(xué)知識(shí)而言，這次試驗(yàn)發(fā)現(xiàn)了什么不同嗎？
▶WORD◀ [countable] a word or expression with a particular meaning, especially one that is used for a specific subject or type of language 術(shù)語(yǔ)
legal/medical/technical term 法律/醫(yī)學(xué)/技術(shù)術(shù)語(yǔ)
▶PERIOD OF TIME◀
[countable] a fixed period of time during which someone does something or something happens 固定的期限
term in office (=the time someone spends doing an important job in government) 任職期
The lease runs for a term of 99 years. 租賃合同為99年時(shí)間。
In the long term, alcohol causes high blood pressure. 從長(zhǎng)遠(yuǎn)角度講，酒精會(huì)導(dǎo)致高血壓。
Dad loaned us his car for the short term. 父親將她的車短期借給我們使用。
▶SCHOOL/UNIVERSITY◀ [uncountable and countable] British English one of the three periods of time that the school or university year is divided into 學(xué)期
▶CONDITIONS◀
terms [plural]
a) the conditions that are set for an agreement, contract, arrangement etc條款
Under the terms of the agreement, the debt would be repaid over 20 years. 根據(jù)合同的條款，該債務(wù)應(yīng)該在20年間還清。
Delivery is within the terms of this contract. 交貨的內(nèi)容都在這份合同的條款中。
b) the arrangements for payment that you agree to when you buy or sell something 付款條款
reasonable/favourable/cheaper etc terms 合理的/有利的/便宜的付款條件
Some insurance companies offer very reasonable terms. 一些保險(xiǎn)公司提供非常合理的付款條款。
balance noun
▶STEADY◀ [uncountable] a state in which all your weight is evenly spread so that you do not fall平衡
I've got a good sense of balance and learnt to ski quite quickly. 我的平衡感很強(qiáng)，于是很快就學(xué)會(huì)了滑雪。
▶EQUAL AMOUNTS◀ [singular, uncountable] a state in which opposite forces or influences exist in equal or the correct amounts, in a way that is good 平衡的狀態(tài)
ￚ反義詞 imbalance
Try to keep a balance between work and play. 一定要在工作與娛樂方面達(dá)到平衡。
We need to strike a balance (=succeed in finding a balance) between the needs of the community and the rights of the individual. 我們應(yīng)在大眾的需要和個(gè)人的權(quán)力間取得平衡。
▶BANK◀ [countable] the amount of money that you have in your bank account 余額
My bank balance isn't very healthy. 我的銀行余額并不理想。
▶MONEY OWED◀ [countable] the balance of a debt is the amount of money that you still owe after you have paid some of it 債務(wù)的余額
The balance is due at the end of the month. 這個(gè)月底前要交清剩下的債務(wù)。
finance verb [transitive]
to provide money, especially a lot of money, to pay for something 提供資金
ￚ同義詞 fund
The concerts are financed by the Arts Council. 這些音樂會(huì)是由藝術(shù)委員會(huì)資助的。
ￚfinancing noun [uncountable]
The financing for the deal has been approved in principle. 從道理上講，對(duì)這次交易的融資行為是會(huì)得到批準(zhǔn)的。
transaction noun formal
1 [countable] a business deal or action, such as buying or selling something 交易
The bank charges a fixed rate for each transaction. 該銀行對(duì)每筆交易征收固定的費(fèi)用。
financial transactions 金融交易
V. Improving cash flow
1. order book noun [countable usually plural] especially British English 訂貨本
a record of how many goods or services a company has been asked to provide, which shows how successful it is financially
Our order books are full at the moment. 我們的訂貨本現(xiàn)在排得很滿。
Format of e-mail: 視情況而定語(yǔ)言的正規(guī)度
To: 網(wǎng)址或收件人職位(公司使用內(nèi)網(wǎng)) Cc:Subject: 用名詞短語(yǔ)(Dear ……) // (Hi, Barbara)Regards(Best regards)(All the best)Signature
2.
Hi Steve
It’s good to know that business is going well, of course. I’ll help! I think Sue’s idea could be one solution but wait and let’s discuss it together in more detail. How about a meeting on Friday at 10 am in my office? See you then.
Barbara
3. Listening.
Over-trading貿(mào)易過(guò)度(指貿(mào)易量大于企業(yè)財(cái)力或市場(chǎng)需要)
figure somebody/something ↔ out phrasal verb
1 to think about a problem or situation until you find the answer or understand what has happened 思考并找到答案
figure out how/what/why etc
Can you figure out how to do it? 你找到解決它的做法了嗎?
If I have a map, I can figure it out. 如果我有地圖，我就能找到。
Don't worry, we'll figure something out (=find a way to solve the problem). 別著急。我們會(huì)找到解決辦法的。
2 to understand why someone behaves in the way they do 理解
Women. I just can't figure them out. 女人。我不能理解她們。
margin noun [countable]
1 the empty space at the side of a page 邊
Use double spacing and wide margins to leave room for comments. 請(qǐng)大家在行與行之間留一行，并且在兩邊留出足夠的邊，讓老師可以寫評(píng)語(yǔ)。
2 the difference between what it costs a business to buy or produce something and what they sell it for 利潤(rùn)
Margins are low and many companies are struggling. 由于利潤(rùn)很低，所以許多公司都在苦苦掙扎著。
Within 10 years they had a gross profit margin of 50%. 不到10年的時(shí)間，他們的利潤(rùn)總額就高達(dá)50%。
* four and a half thousand =4500
* forty-five hundred
work out phrasal verb
▶CALCULATE◀
work something ↔ out
to calculate an answer, amount, price etc 計(jì)算出
See if you can work this bill out. 看看你能不能把這個(gè)帳單算出結(jié)果來(lái)。
work out how much/how many etc
We'll have to work out how much food we'll need for the party. 我們應(yīng)該估算一下這次聚會(huì)我們需要準(zhǔn)備多少食物。
▶COST◀
if a cost or amount works out at a particular figure, it is found to be that much when you calculate it 算出…. 結(jié)果
work out at/to £10/$500 etc
The bill works out at £15 each. 這個(gè)帳單的總額為15英鎊。
work out expensive/cheap etc (=be expensive or cheap) 計(jì)算后昂貴/便宜
If we go by taxi, it's going to work out very expensive. 如果我們打車去，那么我們會(huì)花很多錢的。
4.
1. over-trading
2. about half
3. their margins are already small; they can’t afford to offer discounts.
4. $25,000
5. financing costs
6. $500
7. they would have an extra $16,000 a month.
8. they decide to offer a 1% early settlement discount
5.
If + present simple, will/going to/ might + infinitive
Ø to describe actions / situations we expect to happen
e.g. if we offer 2%, three quarters of our customers will…
if + past simple, would / could/might + infinitive
Ø to describe actions/situations we do not expect to happen
e.g. if we offered 1% discount, about half our customers would pay in ten days.
Ø To describe hypothetical actions and situations
e.g. if I were you Steve, I’d really think ….
Ø To respond to suggestions we do not agree with
e.g. if we gave 2% discount, we’d lose thousands of dollars…
Ø To make indirect suggestions
e.g. What if you offered 1% and half your customers used it?
6. Speaking
cash on delivery 貨到付款
penalty noun[countable]
plural penalties
1 a punishment for breaking a law, rule, or legal agreement 懲罰
No littering. Penalty $500. 不許隨地吐痰，違者罰款500元。
Withdrawing the money early will result in a 10% penalty. 提前取款將會(huì)被罰10%的罰金。
Drug dealers face severe penalties. 毒品交易者會(huì)受到嚴(yán)重處罰。
If he is convicted, he could receive the death penalty (=be killed as a punishment). 如果他有罪，他將被判死刑。
2 something bad that happens to you because of something you have done or because of the situation you are in 不好、不良的事情
penalty of (doing) something
One of the penalties of being famous is the loss of privacy. 成為名人不好的事情就是沒有了隱私。
3 a disadvantage in sports given to a player or team for breaking a rule 體育比賽中受到懲罰
4 a chance to kick the ball or hit the puck into the goal in a game of football, rugby, or ice hockey, given because the other team has broken a rule 罰點(diǎn)球
Leeds were awarded a penalty. 利茲隊(duì)獲得一個(gè)罰點(diǎn)球的機(jī)會(huì)。
inventory noun
plural inventories
1[countable] a list of all the things in a place 物品記錄單
inventory of
We made an inventory of everything in the apartment. 我們把公寓里所有的物品都作了登記。
2[uncountable and countable] American English all the goods in a shop 存貨
ￚ同義詞 stock
VI. Reading Passage
THE PROBLEM OF LATE PAYMENT
Small and medium-sized businesses have had a hard time over the last few years. In the UK thousands of businesses have gone bankrupt as a result of declining markets, increased competition from abroad and rising overheads. However, another factor which is common to many bankruptcies is the lack of cashflow caused by late payment of invoices.
In 1996 a survey by Thornton Hughs International discovered that more than a quarter of businesses in Europe have to wait more than 90 days to be paid and 8% of businesses are forced to wait more than 120 days. Late payers often say they settle their accounts late because of recession, but there is evidence that many firms are using late payment as a method of improving their own cashflow. A survey shows that 36% of delays in payment are intentional. By delaying the settlement of their accounts, businesses transfer their financial problems to other businesses. It is usually the smallest firms that suffer most from this kind of behavior.
There are now plans to do something about this problem. The European Commission (the governing body of the European Union) suggests there should be legal penalties for late payment. Late payers should be legally required to pay interest on the debt. To be effective, the interest rate would be high. Finally, a system of fines (to be paid in addition to the interest payments) should be introduced. A recent survey in the UK revealed that 35% of transactions are carried out without any contract at all. It was therefore unclear when payments were due. In Denmark, even though the problem is smaller, the authorities have decided to deal with it by automatically applying a legal payment period when there is no written contract. This ensures that payment is fixed at 30 days after the creditor has requested payment.
Many of the cash problems of small and medium-sized companies are, in fact, caused by national and local government agencies settling their accounts late. The European Commission has proposed that this area should be looked at. They point out that in some countries, for example the USA, interest on arrears is already paid automatically by public authorities. In France, cities publish dates of their payments to contractors to show how quickly they settle their debts.
The European Commission suggests several other ways of dealing with the problem of late payment. Firstly, they suggest offering courses for small businesses. These courses would include legal advice on drafting contracts and on methods of obtaining payment for outstanding debts. Secondly, they would offer workshops to the public officials who are responsible for dealing with contracts. Thirdly, they suggest national campaigns to persuade large organizations not to take advantage of their greater financial strength and size when they are dealing with smaller businesses. Part of the publicity would be the message that if we work together to make payment periods shorter we can help not only the financial health of small and medium-sized businesses, but also that of the economy as a whole.
due ▶MONEY◀
if an amount of money is due, it must be paid at a particular time 到期的
The next income tax payment is due on 31 January. 下收入稅的繳納在1月31日。
arrears noun [plural]
1 be in arrears
if someone is in arrears, or if their payments are in arrears, they are late in paying something that they should pay regularly, such as rent 到期未付
Many people are in arrears with their rent. 許多人都沒有支付他們的房租。
be four weeks/three months etc in arrears 遲交4周/三個(gè)月/
fall/get into arrears (=become late with payments) 遲交
2 money that you owe someone because you have not made regular payments at the correct time 遲交的款項(xiàng)
We've got 3 months arrears to pay. 我們要支付三個(gè)月未繳的款項(xiàng)。
rent/mortgage/tax arrears
He was ordered to pay rent arrears of £550. 他被要求支付550磅未付的房租。
VII. Vocabulary Focus on Unit 3a and 3b
l Self-study exercises 2, 3, and 4on page 40.
l E-mail Writing
ü You are the Managing Director of a manufacturing company. Your factory will soon have a visit from health and safety inspectors.
ü Write an email to your department heads:
ü Saying how long the inspection will take
ü Explaining why the inspection is necessary
ü Telling them how they should prepare for the inspection
ü Write 40-50 words.
To: Department HeadsCc:Subject: Health and Safety Inspection