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1、UNIT 14 2014 12 Business English A Reading Course BACKGROUND INFORMATION I Honesty Financial fraud scandals财务造假丑闻 put honesty on the agenda Sarbanes Oxley Act 萨班斯 奥克斯利法 案 2001年12月 美国最大的能源公司 安然公 司 突然申请破产保护 此后 公司丑闻不断 规模也 屡创新高 特别是2002年6月的世界通信会计丑闻事件 彻底打击了 美国 投资者对 美国 资本市场的信心 Congress report 2002 为了改变这一局面
2、 美国国 会和政府加速通过了 萨班斯法案 以下简称SOX法案 该法案的另一个名称是 公众公司会计改革与投资者 保护法案 法案的第一句话就是 遵守证券法律以提高公 司披露的准确性和可靠性 从而保护投资者及其他目的 BACKGROUND INFORMATION II How should we treat the issue of honesty for an individual We need learn to spot a liar which is important in our life There are some ways to spot a liar in Text B WARM
3、 UP QUESTIONS 1 America no longer trusts corporate leaders to tell the truth because of numerous scandals Then what are the necessary measures to take in order to restrain CEOs and CFOs from fraudulent business practices 2 We are told lies of all sorts every day which can be frustrating time consumi
4、ng even upsetting How can we spot the lies we are told Business English A Reading Course 5 READING SKILLS INTRODUCE THE BASIC INFORMATION ABOUT BUSINESS ENGLISH READING Business English A Reading Course Unit 14 Some useful expressions P176 1 About Economic Rise increase jump soar surge growth peak l
5、eap rise hike etc 2 About Economic Downturn decrease decline drop collapse slip slump slide etc 3 About stable Economic trend to remain close to to hover to stick at to stand at to be quiet to remain stagnant to little change to hardly move etc 6 READING SKILLS INTRODUCE THE BASIC INFORMATION ABOUT
6、BUSINESS ENGLISH READING WordsWords to predict the trend of economic and trade development to predict the trend of economic and trade development 1 expect hope anticipate project forecast on the point of 1 expect hope anticipate project forecast on the point of around the corner on the horizon in th
7、e offingaround the corner on the horizon in the offing等 等 2 2 非常肯定 非常肯定 will certainly surely definitely no doubt is will certainly surely definitely no doubt is bound certain aboutbound certain about等等 3 3 可能性比较大可能性比较大 should would will probably is likely should would will probably is likely等等 4 4
8、一般可能性 一般可能性 may will possibly might couldmay will possibly might could等等 Unit 15 7 READING SKILLS INTRODUCE THE BASIC INFORMATION ABOUT BUSINESS ENGLISH READING WordsWords to predict the trend of to predict the trend of economic and trade development 5 5 约估的字眼约估的字眼1 1 measly around roughly some clos
9、e measly around roughly some close to approximately averaged almost in the region ofto approximately averaged almost in the region of等 等 6 6 约估的字眼约估的字眼2 2 far over above just over above far over above just over above 略高于略高于 almost nearly just under almost nearly just under 略低略低 等等 Unit 15 8 READING
10、SKILLS INTRODUCE THE BASIC INFORMATION ABOUT BUSINESS ENGLISH READING Ways to compareWays to compare 1 1 比较级 比较级 2 2 More than no more than farm less than more than More than no more than farm less than more than 等等 Unit 15 1 But in wake of Enron Worldcom and a slew of other scandals America no long
11、er trusts corporate leaders to tell the truth without being warned by the sound of prison doors slamming 但是在安然公司 世通公司和其他一些公司的丑闻被批露以后 美国不再相信如果没有监狱铁门撞击的声音以示警告 企业领导 会如实禀报 in wake of 随 之后到来 如 Official death toll approaches 4 000 government says total could reach five figures in wake of monster storm 官方统
12、计的死亡 数字接近4000 政府说总的死亡人数在暴风雪过后可能会达到5 位数 Enron 安然公司是美国最大的天然气采购商及销售商 成立于1930年 Worldcom 世界通讯公司是美国第二大长途电话公司 也是全球最大的网络服务与电子商务公司之一 Business English A Reading Course TEXT A IN SEARCH OF HONESTY 2 As people logged on in their thousands to the SEC s website to check which companies had made the cut and as the
13、 treasury secretary Paul O neill called business honesty the new patriotism it became clear that several firms would unpatriotically miss the deadline 当数以千计的人进入证券交易 委员会的网站去确认那些企业已经达标 当企业的诚 实被财政部部长奥尼尔称为 新爱国精神 很明显 将会有几家公司无爱国心而错过最终期限 make the cut 达到标准 Business English A Reading Course TEXT A IN SEARCH
14、OF HONESTY 3 The positive aspect of this is that by signing off on their accounts the underlings are being given a strong reason to resist pressure from above to says Robert Pozen a professor at Harvard Law School 哈佛法学院教授 罗伯特伯赞说 这种做法积极的一 面在于 通过认可账目 给予了下属充分的理由去抵 制来自上层的伪造账目的压力 cook the books 伪造或篡改财务报表
15、 做假 账 如 One US CFO said the reason for shorter tenure was burn out while another blamed pressure to cook the books 一位美国财务主管表示 任期变 短的原因是 迫使你离开公司 而另一个人则抱怨 自己受到 做假账的压力 Business English A Reading Course TEXT A IN SEARCH OF HONESTY TEXT B WAYS TO SPOT A LIAR Notes on the Text 1 Little white lies of all s
16、orts are tossed our way daily and getting to the truth of the matter can be frustrating time consuming even upsetting 我们每天都遇到各种无恶意的小谎言 但是 要知道事情的真象会使人丧气 耗费时间 甚至令人烦恼 Business English A Reading Course TEXT B WAYS TO SPOT A LIAR Notes on the Text 2 While most people tend to interpret darting unfocused eyes as a classic sign of lying what s vital to consider is the context of the behavior 虽然大多数人认为四处张望 游 离不定的眼神是说谎的经典标志 但至关重要的是 考虑该行为发生的具体情况 interpret as 把 理解为 如 She interpreted his smile as an agreement
