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1、商务英语入门术语汇编Chapter 1：TermsEnglish Definition中文翻译sole proprietorshipAn organization that is owned, and usually managed, by one person is called a sole proprietorship.个人独资企业partnershipA partnership is a legal relationship between persons carrying on a profit-motivated business.合伙企业general partnershipA
2、general partnership is a business with at least one general partner who has unlimited liability for the debts of the business.普通合伙general partner主要合伙人limited partnershipA limited partnership is an arrangement where a person can contribute a business without being involved in the affairs of the partn
3、ership.有限合伙limited partner有限合伙人investor投资者creditor债权人liability债务责任corporationThe corporation is a legal entity（法人实体），allowed by legislation, which permits a group of people, as shareholders or members, to create an organization, which can then focus on pursuing set objectives. （股份制）公司for-profit comp
4、any营利性公司non-profit company非营利性公司limited liability有限责任（以出资额为限）unlimited liability无线责任（个人财产也要用于清算）double taxationThe corporation has to pay taxes on its profits. The stockholders mush also pay income tax on the dividends they receive through ownership.双重课税joint ventureA joint venture is the pooling of
5、 resources and expertise by two or more businesses, typically from different areas or countries to achieve a particular goal.合资公司limited liability companies（LLC）A limited liability company(LLC) is a type of business ownership combining several features of corporation and partnership structures.有限责任公
6、司minute会议记录mergerA merger is the result of the combination of two or more companies to form a new company.兼并acquisitionAn acquisition is one company buying the property and obligations of another company.收购horizontal mergerA horizontal merger joins firms in the same industry and allows them to diver
7、sity or expand their products.横向兼并vertical mergerA vertical is the joining of two firms involved in different stages of related businesses a manufacturer merging with a supplier of component products, or a manufacturer merging with a distributor of its products.纵向兼并conglomerate mergerA conglomerate
8、merger unites firms in completely unrelated industries.混合兼并franchiseA franchise is the right to use a business name and sell products or services, usually in a specific geographical territory.特许franchising特许经营franchiserthe person who sells a franchise特许者franchiseethe person who buys a franchise被特许者C
9、hapter 2：TermsEnglish Definition中文翻译bandwagon effect从众效应market assessment市场评估market niche缝隙市场market research市场调查business planBusiness plan is a detailed written document that defines the goals of your business and describes the means you will use to attain those goals, the advantages the business wi
10、ll have in relation to competition, and the resources and qualifications of the owners.企业计划书，企划书lease agreementA lease agreement is a contract between you and the owner of the property.租赁协议general business licenseA general business license is assessed annually for the privilege of operating a busine
11、ss in the jurisdiction.普通经营许可证special licenseA special license is one that is issued to a business that will provide products or services that require regulation.特殊经营许可证cash float现金流overdraft透支bank statement银行结单Chapter 3：TermsEnglish Definition中文翻译fringe benefits附加福利corporate ethicscorporate ethics
12、are the evaluation of corporate activities and behavior as right or wrong.企业道德ethical dilemma道德困境corporate social responsibility（CSR）Corporate social responsibility is the awareness that business activities have an impact on society, and the consideration of that impact by firms in decision making.企
13、业社会责任corporate cultureCorporate culture is described as the personality of an organization, including such elements as core values and beliefs, corporate ethics, and rules of behavior.企业文化core values核心价值观risk-taking personality喜欢冒险的个性attention-to-detail personalities注重细节的个性outcome-oriented personali
14、ties注重结果的个性customer service客服people-oriented personality以人为本的个性team-oriented personality注重团队合作的个性aggressive personality积极进取的个性non-stable personality不求稳的个性codes of ethics道德规范corporate climate企业氛围Chapter 4：TermsEnglish Definition中文翻译managementManagement is defined as the application of planning, organ
15、izing, directing, and controlling functions in the most efficient manner possible to accomplish meaningful organizational objectives.管理planningPlanning is a management function which means defining goals for future organizational performance and deciding on the tasks and use of resources needed to attain them.计划strategic planning / long-range planningStrategic planning determines the major goals of the organiz
