财经专业英语教程英文版导ppt课件完整版

《财经专业英语教程英文版导ppt课件完整版》由会员分享，可在线阅读，更多相关《财经专业英语教程英文版导ppt课件完整版（312页珍藏版）》请在金锄头文库上搜索。

1、Chapter 1 AccountingLesson 1 An Introduction to AccountingLesson 2 New Accounting Standards and Accounting JobsLesson 3 Double Entry Accounting and Accounting DocumentsLesson 4 Account Books and Property InspectionChapter 1 AccountingLesson 5 AssetsLesson 6 Methods for Accounting Inventory Cost Less

2、on 7 Liabilities, Owners Equity, Revenues, Expenses and ProfitsLesson 8 Depreciation and Depreciation MethodsChapter 1 AccountingLesson 9 Balance Sheets and Income StatementsLessonl0 Statements of Cash Flows and Statements of Changes in Owners EquityLesson 1 An Introduction to Accounting Accounting

3、is the backbone of modern business. The information Accounting is the backbone of modern business. The information collected through a series of accounting procedures and approaches collected through a series of accounting procedures and approaches can provide reliable financial messages for decisio

4、n makers in the can provide reliable financial messages for decision makers in the business world. Financial accounting and managerial accounting are business world. Financial accounting and managerial accounting are two major specialized fields in accounting. Financial accounting aims two major spe

5、cialized fields in accounting. Financial accounting aims to satisfy the needs of the interest-related users (external users) in the to satisfy the needs of the interest-related users (external users) in the form of financial reports which reveal the information on financial form of financial reports

6、 which reveal the information on financial position and operating results of a business. The external users position and operating results of a business. The external users concerned are managers, stockholders, creditors, banks, government concerned are managers, stockholders, creditors, banks, gove

7、rnment agencies and the public, etc. agencies and the public, etc. 下一页返回Lesson 1 An Introduction to Accounting Managerial accounting is intended to provide useful financial Managerial accounting is intended to provide useful financial information for internal users to assist them in making decisions

8、 information for internal users to assist them in making decisions related to operating a business, such as decisions involved in related to operating a business, such as decisions involved in budgeting, planning, controlling, examining and evaluating.budgeting, planning, controlling, examining and

9、evaluating. In one word, both financial accounting and managerial accounting In one word, both financial accounting and managerial accounting are supposed to present useful financial information for users. are supposed to present useful financial information for users. Accounting Elements and Accoun

10、ting Equation Accounting Elements and Accounting Equation Enterprise accounting deals with the funds movement within a Enterprise accounting deals with the funds movement within a specific enterprise. Accounting elements are basic classification of such specific enterprise. Accounting elements are b

11、asic classification of such accounting practices. There are six main elements, namely, assets, accounting practices. There are six main elements, namely, assets, liabilities, owners equity, revenue, expense and profit. liabilities, owners equity, revenue, expense and profit. 上一页 下一页返回Lesson 1 An Int

12、roduction to Accounting Accounting Titles and Accounts Accounting Titles and Accounts Accounting elements are the concretion of accounting objects, while Accounting elements are the concretion of accounting objects, while accounting titles are the further division of the specific contents of account

13、ing titles are the further division of the specific contents of accounting elements.accounting elements. According to the economic contents, the accounting titles fall into According to the economic contents, the accounting titles fall into the six categories as follows.the six categories as follows

14、. Assets: e.g. cash on hand, bank deposit, accounts receivable, fixed Assets: e.g. cash on hand, bank deposit, accounts receivable, fixed assets, accumulated depreciation, etc.assets, accumulated depreciation, etc. Liabilities: e.g. accounts payable, long-term loans, short-term Liabilities: e.g. acc

15、ounts payable, long-term loans, short-term loans, taxes payable, bonds payable, etc.loans, taxes payable, bonds payable, etc.上一页 下一页返回Lesson 1 An Introduction to Accounting Owners Equity: e.g. paid-in capital, capital reserve, surplus Owners Equity: e.g. paid-in capital, capital reserve, surplus res

16、erve, profit distribution, etc.reserve, profit distribution, etc. Cost: e.g. production cost, manufacturing expense, etc. Cost: e.g. production cost, manufacturing expense, etc. Profit and Loss: e.g. prime operating revenue, prime operating cost, Profit and Loss: e.g. prime operating revenue, prime

17、operating cost, selling expense, administrative expense, finance expense, income tax selling expense, administrative expense, finance expense, income tax expense, etc.expense, etc. Common class: e.g. liquidation of interbank business, etc. Common class: e.g. liquidation of interbank business, etc. B

18、usiness transactions are conducted in various forms, and the Business transactions are conducted in various forms, and the accounting elements are accordingly changed. In order to have a accounting elements are accordingly changed. In order to have a record of all the transactions related to an ente

19、rprise, a series of record of all the transactions related to an enterprise, a series of accounts are required to collect data for the five major account tiles, accounts are required to collect data for the five major account tiles, namely assets, liabilities, owners equity, revenue and expenses. na

20、mely assets, liabilities, owners equity, revenue and expenses. 上一页 下一页返回Lesson 1 An Introduction to Accounting The account presented below is called a T-account because it The account presented below is called a T-account because it resembles the letter T. See resembles the letter T. See Table 1-1Ta

21、ble 1-1. A T-account illustrates the . A T-account illustrates the composition of the balance sheet of a company or position of the balance sheet of a company or individual. The left side of the T-account is called Debit, and the right side is The left side of the T-account is called Debit, and the

22、right side is called Credit. Often these two terms are abbreviated as Dr. and C.r.called Credit. Often these two terms are abbreviated as Dr. and C.r.上一页返回Lesson 2 New Accounting Standards and Accounting Jobs The New Version of Chinese Accounting Standards for Business The New Version of Chinese Acc

23、ounting Standards for Business EnterprisesEnterprises After two years efforts, the Ministry of Finance laid out new After two years efforts, the Ministry of Finance laid out new accounting standards for businesses and required that these new accounting standards for businesses and required that thes

24、e new standards should be adopted by enterprises listed in the PRC as of the standards should be adopted by enterprises listed in the PRC as of the date of January 1, 2007. The new standards comprise one basic date of January 1, 2007. The new standards comprise one basic standard, and 38 specific st

25、andards and practical guidelines.standard, and 38 specific standards and practical guidelines. The basic standard plays an important role in the accounting The basic standard plays an important role in the accounting system, since it has been developed in the light of the latest national system, sin

26、ce it has been developed in the light of the latest national criteria and research achievements in this field. criteria and research achievements in this field. 下一页返回Lesson 2 New Accounting Standards and Accounting Jobs It focuses on five aspects: It focuses on five aspects: objectives of financial

27、reporting; objectives of financial reporting; basic basic accounting assumptions; accounting assumptions; accounting basis; accounting basis; qualitative qualitative requirements of accounting information; requirements of accounting information; classification and classification and measurement of a

28、ccounting elements.measurement of accounting elements. The specific standards, based on the basic standard, regulate the The specific standards, based on the basic standard, regulate the recognition and measurement of specific business transactions for recognition and measurement of specific busines

29、s transactions for enterprises. The contents are listed as follows: enterprises. The contents are listed as follows: inventories; inventories; long-long-term equity investments; term equity investments; investment property; investment property; fixed assets; fixed assets; biological assets; biologic

30、al assets; intangible assets; intangible assets; exchange of non-monetary exchange of non-monetary assets; assets; impairment of assets; impairment of assets; employee benefits; employee benefits; enterprise enterprise annuity fund; share-based payment; annuity fund; share-based payment; debt restru

31、cturing; debt restructuring; contingencies; revenue.contingencies; revenue.上一页 下一页返回Lesson 2 New Accounting Standards and Accounting Jobs construction contracts; construction contracts; government grants; government grants; borrowing costs; borrowing costs; income taxes; income taxes; foreign curren

32、cy transaction; foreign currency transaction; business business combination; combination; leases; leases; recognition and measurement of financial recognition and measurement of financial instruments;instruments; transfer of financial assets; hedging; transfer of financial assets; hedging; direct di

33、rect insurance contracts; insurance contracts; re-insurance contracts; re-insurance contracts; extraction of extraction of petroleum and natural gas; petroleum and natural gas; changes in accounting policies and changes in accounting policies and estimates and correction of errors; estimates and cor

34、rection of errors; events after the balance events after the balance sheet date; sheet date; presentation of financial statements; cash flow presentation of financial statements; cash flow statements; statements; interim financial reporting;interim financial reporting; consolidated financial consoli

35、dated financial statements; earnings per share; statements; earnings per share; segment reporting; segment reporting; related related party disclosures; party disclosures; presentation of financial instruments; presentation of financial instruments; first first time adoption of accounting standards

36、for business enterprises.time adoption of accounting standards for business enterprises.上一页 下一页返回Lesson 2 New Accounting Standards and Accounting JobsAccounting JobsAccounting Jobs To fulfill the accounting work, some workers will be employed by a To fulfill the accounting work, some workers will be

37、 employed by a business to deal with transactions in this filed. Their duties will be business to deal with transactions in this filed. Their duties will be clearly clarified in order to enhance the management and the efficiency clearly clarified in order to enhance the management and the efficiency

38、 of their work, and by extension to ensure the smooth process of of their work, and by extension to ensure the smooth process of accounting.accounting. According to specific working contents, accounting staff can be According to specific working contents, accounting staff can be further divided into

39、 chief accountants, cashiers, asset accountants, further divided into chief accountants, cashiers, asset accountants, payroll accountants, cost accountants, profit accountants, fund payroll accountants, cost accountants, profit accountants, fund accountants, accounting clerks, general ledger account

40、ants, auditors accountants, accounting clerks, general ledger accountants, auditors and bookkeepers, etc.and bookkeepers, etc.上一页 下一页返回Lesson 2 New Accounting Standards and Accounting Jobs The chief accountant is responsible for supervision and control of The chief accountant is responsible for supe

41、rvision and control of the general accounting area , such as recording general ledgers and the general accounting area , such as recording general ledgers and checking journals and subsidiary ledgers, preparing trial balance, checking journals and subsidiary ledgers, preparing trial balance, and fin

42、ancial statements, analyzing and predicting financial position, and financial statements, analyzing and predicting financial position, participating in plan-making and decision-making.participating in plan-making and decision-making. The cashier is in charge of keeping money and journals, checking T

43、he cashier is in charge of keeping money and journals, checking vouchers and settling the transactions among enterprises.vouchers and settling the transactions among enterprises.上一页返回Lesson 3 Double Entry Accounting and Accounting Documents Accounting approaches refer to those technical methods appl

44、ied to Accounting approaches refer to those technical methods applied to accounting practices, including accounting calculation, analysis, accounting practices, including accounting calculation, analysis, auditing and prediction. Among them, calculation is the most auditing and prediction. Among the

45、m, calculation is the most important in accounting.important in accounting. The accounting calculation system is listed as follows: The accounting calculation system is listed as follows: (1) Filling in and examining accounting documents. (1) Filling in and examining accounting documents. (2) Bookke

46、eping. (2) Bookkeeping. (3) Cost calculation. (3) Cost calculation. (4) Property inspection. (4) Property inspection. (5) Preparing financial statements. (5) Preparing financial statements.下一页返回Lesson 3 Double Entry Accounting and Accounting DocumentsDouble Entry AccountingDouble Entry Accounting To

47、 achieve the satisfactory calculation and supervision in To achieve the satisfactory calculation and supervision in accounting, a double entry system is always employed by enterprises accounting, a double entry system is always employed by enterprises for recording transactions based on recording in

48、creases or decreases in for recording transactions based on recording increases or decreases in accounting elements. The debit-credit bookkeeping is widely adopted accounting elements. The debit-credit bookkeeping is widely adopted in China. The basic rules for this bookkeeping method have been put

49、in China. The basic rules for this bookkeeping method have been put forward:forward: (1) Debit is on the left side and credit is on the right side of an (1) Debit is on the left side and credit is on the right side of an account, without any economic meanings.account, without any economic meanings.

50、(2) Whether the transaction results in an increase or a decrease (2) Whether the transaction results in an increase or a decrease depends on the specific economic contents and nature of that account. depends on the specific economic contents and nature of that account. 上一页 下一页返回Lesson 3 Double Entry

51、 Accounting and Accounting Documents A table of accounts and how they are increased or decreased is A table of accounts and how they are increased or decreased is presented below (see presented below (see Table 1-2Table 1-2). ). (3) The balance of any accounts should be recorded on the side (3) The

52、balance of any accounts should be recorded on the side where an increased amount appears.where an increased amount appears. Under the double-entry accounting, every business transaction Under the double-entry accounting, every business transaction affects at least two accounts, for the total debits

53、recorded should affects at least two accounts, for the total debits recorded should always be equal to the total credits recorded. For example, when a always be equal to the total credits recorded. For example, when a company payscompany pays￥100 for administrative expenses in cash, the 100 for admi

54、nistrative expenses in cash, the administrative expenses should be recorded on the debit side and administrative expenses should be recorded on the debit side and cash on hand on the credit side, with the amount ofcash on hand on the credit side, with the amount of￥100 for each. 100 for each. This e

55、xample vividly expresses the relationship of debit and credit This example vividly expresses the relationship of debit and credit in this bookkeeping approach.in this bookkeeping approach.上一页 下一页返回Lesson 3 Double Entry Accounting and Accounting DocumentsAccounting DocumentsAccounting Documents The a

56、ccounting cycle begins with the analysis and the journalizing of The accounting cycle begins with the analysis and the journalizing of transactions based on source documents. Source documents and transactions based on source documents. Source documents and vouchers are called accounting documents wh

57、ich confirm that a vouchers are called accounting documents which confirm that a transaction has occurred and establish the amounts to be recorded. transaction has occurred and establish the amounts to be recorded. Besides, documents provide written evidence to clarify Besides, documents provide wri

58、tten evidence to clarify economicresponsibilities and lay a solid foundation for bookkeeping.economicresponsibilities and lay a solid foundation for bookkeeping. As a formal recording means during each operating period, the As a formal recording means during each operating period, the documents call

59、 for the careful filling-in procedures. For example, Tuo documents call for the careful filling-in procedures. For example, Tuo Wei Corporation purchased a state-invested machine for X20,000 on Wei Corporation purchased a state-invested machine for X20,000 on April 21, 2009. April 21, 2009. 上一页 下一页返

60、回Lesson 3 Double Entry Accounting and Accounting Documents This transaction involves two accounts, namely, the fixed assets and This transaction involves two accounts, namely, the fixed assets and paid-in capitals. The increase in the fixed assets is recorded on the paid-in capitals. The increase in

61、 the fixed assets is recorded on the debit side while the increase in the paid-in capitals on the credit side debit side while the increase in the paid-in capitals on the credit side (see (see Table 1-3Table 1-3). ).上一页返回Lesson 4 Account Books and Property Inspection Account Books Account Books Afte

62、r the completion of a transaction, the date and the amounts of After the completion of a transaction, the date and the amounts of the debits and credits are entered in the appropriate accounts. An the debits and credits are entered in the appropriate accounts. An account book is a record in which fi

63、nancial transactions are account book is a record in which financial transactions are systematically and comprehensively recorded based on the accounting systematically and comprehensively recorded based on the accounting documents. It is made up of a large number of account pages which are document

64、s. It is made up of a large number of account pages which are kept in special formats. According to their uses, account books can be kept in special formats. According to their uses, account books can be divided into journal, ledger and memorandum books. According to the divided into journal, ledger

65、 and memorandum books. According to the format of account pages, they can be divided into three-column books, format of account pages, they can be divided into three-column books, quantity-amount books and multi-column books. The commonly used quantity-amount books and multi-column books. The common

66、ly used books are special journals, general ledgers and subsidiary ledgers. books are special journals, general ledgers and subsidiary ledgers. 下一页返回Lesson 4 Account Books and Property Inspection Special journals mainly consist of cash journals and deposit Special journals mainly consist of cash jou

67、rnals and deposit journals. Every specific transaction will be detailedly recorded by journals. Every specific transaction will be detailedly recorded by cashiers in a special journal every day according to a chronological cashiers in a special journal every day according to a chronological order. S

68、pecial journals usually adopt the three-column structure (see order. Special journals usually adopt the three-column structure (see Table 1-4Table 1-4). ). The general ledger, sometimes known as a nominal ledger, is the The general ledger, sometimes known as a nominal ledger, is the classified recor

69、ding of all economic transactions. It is used to reflect classified recording of all economic transactions. It is used to reflect and record the funds movement and financial balances caused by and record the funds movement and financial balances caused by economic transactions in a given account at

70、a particular time and to economic transactions in a given account at a particular time and to prepare data for financial statements. Therefore, it is required in every prepare data for financial statements. Therefore, it is required in every company or unit. We always keep the general ledger in a th

71、ree-column company or unit. We always keep the general ledger in a three-column format (see format (see Table 1-5Table 1-5). ).上一页 下一页返回Lesson 4 Account Books and Property Inspection The subsidiary ledger can take several forms. It depends on the The subsidiary ledger can take several forms. It depe

72、nds on the specific administrative requirements set by the company. Three-specific administrative requirements set by the company. Three-column book, multi-column book or quantity-amount book are nice column book, multi-column book or quantity-amount book are nice choices.choices. The process of tra

73、nsferring the accounting information from The process of transferring the accounting information from journals to the ledger is known as posting.journals to the ledger is known as posting. Closing entries must be made at the end of an accounting period (a Closing entries must be made at the end of a

74、n accounting period (a month, a quarter or a year) so as to prepare financial statements for month, a quarter or a year) so as to prepare financial statements for the next accounting period. They are used to confirm that revenues the next accounting period. They are used to confirm that revenues and

75、 expenses have been closed properly. Besides, closing entries will be and expenses have been closed properly. Besides, closing entries will be made in an enterprise when it transfers its financial information to made in an enterprise when it transfers its financial information to another enterprise

76、because of bankruptcy or amalgamation.another enterprise because of bankruptcy or amalgamation.上一页 下一页返回Lesson 4 Account Books and Property InspectionProperty InspectionProperty Inspection In the accounting system, property inspection is a necessary In the accounting system, property inspection is a

77、 necessary procedure. It is a process where a business physically counts its procedure. It is a process where a business physically counts its inventory and cash and checks its bank deposits, accounts payable and inventory and cash and checks its bank deposits, accounts payable and liabilities so as

78、 to check whether the bookkeeping amount coincides liabilities so as to check whether the bookkeeping amount coincides with the real amount.with the real amount. Different inspection methods will be applied to dealing with Different inspection methods will be applied to dealing with different inspec

79、tion objects.different inspection objects. A physical inventory is often employed to inspect cash on hand at A physical inventory is often employed to inspect cash on hand at the beginning or end of a business day. The cashier must be present on the beginning or end of a business day. The cashier mu

80、st be present on the spot to check whether the real inventories conform to the cash the spot to check whether the real inventories conform to the cash journals. journals. 上一页 下一页返回Lesson 4 Account Books and Property Inspection If an inventory profit or loss appears, the detailed number of them If an

81、 inventory profit or loss appears, the detailed number of them must be calculated immediately. Besides, further efforts should be must be calculated immediately. Besides, further efforts should be made in sorting out IOU notes, receipts, reserves in excess of limits, made in sorting out IOU notes, r

82、eceipts, reserves in excess of limits, long-term loans and short-terms loans. When the physical inventory is long-term loans and short-terms loans. When the physical inventory is over, the related results should be filled in the Cash Inventory Report over, the related results should be filled in the

83、 Cash Inventory Report (see (see Table 1-6Table 1-6). ).上一页返回Lesson 5 Assets Assets are the economic resources collected by the enterprise Assets are the economic resources collected by the enterprise through various financing channels. Examples of assets include cash, through various financing chan

84、nels. Examples of assets include cash, bank deposits, raw materials, fixed assets, intangible assets, etc. Assets bank deposits, raw materials, fixed assets, intangible assets, etc. Assets are normally divided into two major categories: current assets and are normally divided into two major categori

85、es: current assets and long-term assets (or non-current assets).long-term assets (or non-current assets). 1. Current Assets 1. Current Assets Current assets are the assets that will be converted into cash or Current assets are the assets that will be converted into cash or liquidated within one year

86、 (or one year) or one operating period liquidated within one year (or one year) or one operating period (longer than one year). They are also an indispensable part for a (longer than one year). They are also an indispensable part for a balance sheet. Cash on hand, bank deposits, accounts receivable,

87、 balance sheet. Cash on hand, bank deposits, accounts receivable, notes receivable, trading financial assets, inventories all belong to notes receivable, trading financial assets, inventories all belong to current assets.current assets.下一页返回Lesson 5 Assets1) Cash on hand1) Cash on hand Cash on hand

88、is the money which is kept by cashiers in the Cash on hand is the money which is kept by cashiers in the enterprises financial department. For an enterprise, it is the most enterprises financial department. For an enterprise, it is the most liquid asset and is not used to generate profits. There are

89、 many liquid asset and is not used to generate profits. There are many regulations stipulated by laws over the management of cash, clearly regulations stipulated by laws over the management of cash, clearly clarifying the operating scope, maximum amount, and keeping time of clarifying the operating

90、scope, maximum amount, and keeping time of cash.cash. In fact, most cash receipts and payments are realized in check. For In fact, most cash receipts and payments are realized in check. For example, on January 30, 2009, an enterprise made a check to withdraw example, on January 30, 2009, an enterpri

91、se made a check to withdraw 10,000 Yuan from the bank for the accrued salaries. This transaction 10,000 Yuan from the bank for the accrued salaries. This transaction will be recorded as below:will be recorded as below:上一页 下一页返回Lesson 5 AssetsDebit: Cash on hand 10,000Debit: Cash on hand 10,000 Credi

92、t: Bank deposit 10,000 Credit: Bank deposit 10,000 A large number of enterprises agree that it is inconvenient to write A large number of enterprises agree that it is inconvenient to write checks for small amount payment. So a petty cash fund is established checks for small amount payment. So a pett

93、y cash fund is established to solve this problem. The department which applies for money to solve this problem. The department which applies for money allocation should at first give a fixed scope for the reserve fund based allocation should at first give a fixed scope for the reserve fund based on

94、its actual needs and the total fund amount in petty cash receiptson its actual needs and the total fund amount in petty cash receiptsshould be honestly reported to related financial department in order to should be honestly reported to related financial department in order to ensure the fund is bein

95、g accounted for properly.ensure the fund is being accounted for properly.上一页 下一页返回Lesson 5 Assets 2) Bank deposits 2) Bank deposits The bank deposit is the money which an enterprise puts into a bank The bank deposit is the money which an enterprise puts into a bank or other financial institutions. T

96、he state clearing system requires that or other financial institutions. The state clearing system requires that each enterprise should open an account in a bank for withdrawing, each enterprise should open an account in a bank for withdrawing, depositing and transferring transactions. There are many

97、 regulations depositing and transferring transactions. There are many regulations over the deposit management. For example, bank accounts should be over the deposit management. For example, bank accounts should be opened for budgetary funds and extra-budgetary funds respectively; opened for budgetar

98、y funds and extra-budgetary funds respectively; each enterprise is only allowed to open a primary account in a certain each enterprise is only allowed to open a primary account in a certain bank while other accounts are registered as subsidiary accounts; each bank while other accounts are registered

99、 as subsidiary accounts; each enterprise is forbidden to rent or transfer its account to other enterprise is forbidden to rent or transfer its account to other companies or panies or individuals.上一页 下一页返回Lesson 5 Assets Each bank receipt or payment must be clearly clarified in order to Each bank rec

100、eipt or payment must be clearly clarified in order to avoid illegal transactions; each enterprise mustnt issue invalid notes avoid illegal transactions; each enterprise mustnt issue invalid notes or post-dated checks; great attention should be attached to account or post-dated checks; great attentio

101、n should be attached to account checking. In daily practices, bank receipts and payments should be checking. In daily practices, bank receipts and payments should be recorded into an enterprises book. recorded into an enterprises book. What is more, the cashier should record bank deposit journals in

102、 a What is more, the cashier should record bank deposit journals in a chronological order based on account documents every day. At the end chronological order based on account documents every day. At the end of month, an examination should be made between bank deposits of month, an examination shoul

103、d be made between bank deposits journals and bank statements. If a discrepancy appears, efforts should journals and bank statements. If a discrepancy appears, efforts should be made to figure out the reason and adjusting entries should be be made to figure out the reason and adjusting entries should

104、 be conducted accordingly.conducted accordingly.上一页 下一页返回Lesson 5 Assets3) Accounts receivable3) Accounts receivable Accounts receivable refer to the right that the enterprise charges Accounts receivable refer to the right that the enterprise charges customers for providing products or services with

105、 a period of two customers for providing products or services with a period of two months, or a year at most. Accounts receivable are based on trade months, or a year at most. Accounts receivable are based on trade credit, representing a creditors right which accompanies the sales credit, representi

106、ng a creditors right which accompanies the sales activities. The amount in accounts receivable is closely related to the activities. The amount in accounts receivable is closely related to the revenue amount. Generally speaking, they are recorded in the actual revenue amount. Generally speaking, the

107、y are recorded in the actual trading prices, containing invoice prices, and freight prepaid.trading prices, containing invoice prices, and freight prepaid. It must be recognized that there is a risk that some debtors will fail It must be recognized that there is a risk that some debtors will fail to

108、 pay their debts due to some particular reason. to pay their debts due to some particular reason. 上一页 下一页返回Lesson 5 Assets So the debts may be uncollectable. Then bad debts occur. The So the debts may be uncollectable. Then bad debts occur. The losses caused by bad debts become a loss for the busine

109、ss, namely, the losses caused by bad debts become a loss for the business, namely, the assets impairment loss, and should be recorded as the credit to the assets impairment loss, and should be recorded as the credit to the account called Allowance for Bad Debts which is contra account for account ca

110、lled Allowance for Bad Debts which is contra account for accounts receivable.accounts receivable. There are two methods to estimate the bad debts. The first is called There are two methods to estimate the bad debts. The first is called direct write-off method. Under this method, bad debts expense is

111、 direct write-off method. Under this method, bad debts expense is directly recorded in an appropriate account at the point when bad directly recorded in an appropriate account at the point when bad debts appear. The second is named the allowance method. It is widely debts appear. The second is named

112、 the allowance method. It is widely employed in China at present. employed in China at present. 上一页 下一页返回Lesson 5 Assets It is preferred because it matches collection losses with related sales It is preferred because it matches collection losses with related sales revenues in the period, thus making

113、 the accounts receivable appear on revenues in the period, thus making the accounts receivable appear on the balance sheet at an estimated amount. the balance sheet at an estimated amount. 4) Inventories 4) Inventories Inventories are finished goods or merchandise held by an enterprise Inventories a

114、re finished goods or merchandise held by an enterprise for sale in the ordinary course of business, or work in progress in the for sale in the ordinary course of business, or work in progress in the process of production for such sale, or in the form of materials or process of production for such sa

115、le, or in the form of materials or supplies to be consumed in the production process or in the rendering supplies to be consumed in the production process or in the rendering of services. Inventory is different from fixed assets, for the former is of services. Inventory is different from fixed asset

116、s, for the former is just temporarily held to wait for a final sale. just temporarily held to wait for a final sale. 上一页 下一页返回Lesson 5 Assets In a manufacturing firm, inventory is composed of raw materials, In a manufacturing firm, inventory is composed of raw materials, finished goods, work in proc

117、ess, and etc.finished goods, work in process, and etc.2. Long-term Assets2. Long-term Assets Assets are composed of current assets and non-current assets. The Assets are composed of current assets and non-current assets. The difference between them is that the current assets will be converted differ

118、ence between them is that the current assets will be converted into cash or used in operation within a year or an operating cycle, but into cash or used in operation within a year or an operating cycle, but the non-current assets are not expected to be fully consumed within the non-current assets ar

119、e not expected to be fully consumed within that period. Non-current assets consist of fixed assets, intangible assets, that period. Non-current assets consist of fixed assets, intangible assets, and long-term equity investment, etc.and long-term equity investment, etc.上一页返回Lesson 6 Methods for Accou

120、nting Inventory Cost Generally speaking, the inventory is priced according to its cost. But Generally speaking, the inventory is priced according to its cost. But in the real world, the cost of the same item changes constantly within in the real world, the cost of the same item changes constantly wi

121、thin an operating period. The method accounting for inventory cost directly an operating period. The method accounting for inventory cost directly affects the financial result. Here we will introduce four methods to affects the financial result. Here we will introduce four methods to determine the i

122、nventory cost.determine the inventory cost. Suppose, at the beginning of July, 2003, an enterprise has 200 units Suppose, at the beginning of July, 2003, an enterprise has 200 units of a certain material which is priced 4 yuan per unit. See of a certain material which is priced 4 yuan per unit. See

123、Table 1-7Table 1-7. . Now, we are going to determine the cost of goods sold for this Now, we are going to determine the cost of goods sold for this enterprise by employing different methods.enterprise by employing different methods. 1. First-in, First-out (F1F0) Method 1. First-in, First-out (F1F0)

124、Method下一页返回Lesson 6 Methods for Accounting Inventory Cost First-in, first-out (FIFO) method is based on the assumption that First-in, first-out (FIFO) method is based on the assumption that costs should be charged in the order in which they were incurred. costs should be charged in the order in whic

125、h they were incurred. Under this method, we can calculate the cost of goods sold according to Under this method, we can calculate the cost of goods sold according to the listed quantity and unit cost. In accordance with the listed quantity and unit cost. In accordance with Table 1-7Table 1-7, we can

126、 , we can draw the material subsidiary ledger as follows (see draw the material subsidiary ledger as follows (see Table 1-8Table 1-8). ). 2. Weighted-Average Method 2. Weighted-Average Method Weighted-average method is also called weighted-average periodic Weighted-average method is also called weig

127、hted-average periodic inventory method (usually a month). The weighted average unit cost is inventory method (usually a month). The weighted average unit cost is used in determining the cost of goods sold and the ending inventory used in determining the cost of goods sold and the ending inventory co

128、st.cost. Average Unit Cost =(Beginning Inventory Cost+ Purchase Average Unit Cost =(Beginning Inventory Cost+ Purchase Cost)/(Beginning Inventory Units+ Purchase Units)Cost)/(Beginning Inventory Units+ Purchase Units)上一页 下一页返回Lesson 6 Methods for Accounting Inventory Cost Cost of Goods Sold = Averag

129、e Unit Cost X Units Available for Sale Cost of Goods Sold = Average Unit Cost X Units Available for Sale Under this method, it is required to record in the ledger the quantity, Under this method, it is required to record in the ledger the quantity, the unit cost, and the amount of the purchased inve

130、ntories. It is not the unit cost, and the amount of the purchased inventories. It is not necessary to keep track of the specific items sold except the quantity, necessary to keep track of the specific items sold except the quantity, for the cost of goods sold and the ending inventory cost will be ad

131、ded for the cost of goods sold and the ending inventory cost will be added to the ledger at the end of the month when the averageto the ledger at the end of the month when the averageunit cost is calculated.unit cost is calculated. In accordance with In accordance with Table 1-7Table 1-7, we can dra

132、w the material subsidiary , we can draw the material subsidiary ledger as follows (see ledger as follows (see Table 1-9Table 1-9) under the weighted-average method.) under the weighted-average method.上一页 下一页返回Lesson 6 Methods for Accounting Inventory Cost The advantage of this method is that it has

133、greatly simplified the cost The advantage of this method is that it has greatly simplified the cost calculation work, since the average unit cost is only calculated once at calculation work, since the average unit cost is only calculated once at the end of a month. A shortcoming of this method is th

134、at changes in the end of a month. A shortcoming of this method is that changes in current costs of inventory are concealed. So it is not helpful for the current costs of inventory are concealed. So it is not helpful for the inventory management, and especially when the unit cost witnesses a inventor

135、y management, and especially when the unit cost witnesses a dramatic change, the calculated cost will show a great deviation from dramatic change, the calculated cost will show a great deviation from the actual cost. Therefore, this method is usually applied to the the actual cost. Therefore, this m

136、ethod is usually applied to the valuation of inventory whose unit of cost doesnt vary a lot.valuation of inventory whose unit of cost doesnt vary a lot. 3. Moving-Average Method 3. Moving-Average Method Moving-average method, also called weighted-average perpetual Moving-average method, also called

137、weighted-average perpetual method, involves the computation of average cost of all units in method, involves the computation of average cost of all units in inventory at every purchase. inventory at every purchase. 上一页 下一页返回Lesson 6 Methods for Accounting Inventory Cost The average unit cost is obta

138、ined by dividing the total cost of goods The average unit cost is obtained by dividing the total cost of goods available for sale (Beginning Inventory Cost+ Purchase Cost) by the available for sale (Beginning Inventory Cost+ Purchase Cost) by the total number of goods available for saletotal number

139、of goods available for sale (Beginning Inventory Units+ Purchase Units): (Beginning Inventory Units+ Purchase Units): Average Unit Cost=(Beginning Inventory Cost+ Purchase Average Unit Cost=(Beginning Inventory Cost+ Purchase Cost)/(Beginning Inventory Units+ Purchase Units)Cost)/(Beginning Inventor

140、y Units+ Purchase Units)Cost of Goods Sold=Average Unit Cost X Units Available for SaleCost of Goods Sold=Average Unit Cost X Units Available for Sale Under this method, the detailed information for each transaction is Under this method, the detailed information for each transaction is recorded, inc

141、luding the quantity, unit cost, and amount.recorded, including the quantity, unit cost, and amount. In accordance with In accordance with Table 1-7Table 1-7, we can draw the material subsidiary , we can draw the material subsidiary ledger as follows (see ledger as follows (see Table 1-10Table 1-10)

142、under the moving-average method.) under the moving-average method.上一页 下一页返回Lesson 6 Methods for Accounting Inventory Cost This method is suitable for those enterprises whose inventories and This method is suitable for those enterprises whose inventories and purchases are relatively fewer or those wh

143、ich have realized accounting purchases are relatively fewer or those which have realized accounting puterization.4. Specific Identification Method4. Specific Identification Method Special identification method requires that the individual cost of Special identification method requires that the indiv

144、idual cost of actual purchased or produced should be charged against revenue as actual purchased or produced should be charged against revenue as cost of goods sold. Under this method, the cost flow exactly parallels cost of goods sold. Under this method, the cost flow exactly parallels the physical

145、 flow of merchandise.the physical flow of merchandise.上一页返回Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Profits 1. Current Liabilities 1. Current Liabilities Current liabilities represent the debts which must be paid off by Current liabilities represent the debts which must be paid of

146、f by current assets or new current liabilities within a year or an operating current assets or new current liabilities within a year or an operating period (longer than a year). Examples of current liabilities are period (longer than a year). Examples of current liabilities are accounts payable, not

147、es payable, and taxes payable, etc.accounts payable, notes payable, and taxes payable, etc. Accounts payable refer to materials, merchandises or services Accounts payable refer to materials, merchandises or services which are purchased on credit terms and not paid for by the balance which are purcha

148、sed on credit terms and not paid for by the balance sheet date. And the accrued wages, taxes payable and other items sheet date. And the accrued wages, taxes payable and other items payable are listed in appropriate accounts as current liabilities.payable are listed in appropriate accounts as curren

149、t liabilities. 2. Long-term Liabilities 2. Long-term Liabilities下一页返回Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Profits Long-term liabilities are debts which will be redeemed after a year Long-term liabilities are debts which will be redeemed after a year or an operating cycle longe

150、r than a year. However, an obligation or an operating cycle longer than a year. However, an obligation previously classified as long-term but now due within one year should previously classified as long-term but now due within one year should be reclassified as a current liability in balance sheet.b

151、e reclassified as a current liability in balance sheet. Typical examples of long-term liabilities are bonds payable. Most Typical examples of long-term liabilities are bonds payable. Most bond-related transactions are completed in stock exchanges. Bonds are bond-related transactions are completed in

152、 stock exchanges. Bonds are issued to the general public through the intermediary of an investment issued to the general public through the intermediary of an investment banker or other financial institutions. The price of a bond is usually banker or other financial institutions. The price of a bond

153、 is usually determined by the coupon rate (the interest rate specified in the bond determined by the coupon rate (the interest rate specified in the bond indenture) and the market rate of interest: indenture) and the market rate of interest: Bonds are issued at par Bonds are issued at par value when

154、 the coupon rate coincides with the market rate of interest .value when the coupon rate coincides with the market rate of interest .上一页 下一页返回Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Profits Bonds are issued at a premium when the coupon rate exceeds the Bonds are issued at a premiu

155、m when the coupon rate exceeds the market rate of interest; market rate of interest; Bonds are issued at a discount when the Bonds are issued at a discount when the coupon rate is below the market rate of interest.coupon rate is below the market rate of interest.3. Owners Equity3. Owners Equity Owne

156、rs equity, sometimes referred to as net assets, is the ownership Owners equity, sometimes referred to as net assets, is the ownership in the assets of a business after deducting its liabilities. It represents the in the assets of a business after deducting its liabilities. It represents the claims o

157、f owners (or stockholders) after creditors make claims from claims of owners (or stockholders) after creditors make claims from total assets. And it mainly includes four parts: paid-in capital, capital total assets. And it mainly includes four parts: paid-in capital, capital reserve, surplus reserve

158、 and undistributed profit. Surplus reserve and reserve, surplus reserve and undistributed profit. Surplus reserve and undistributed profit are collectively referred to as retained earnings.undistributed profit are collectively referred to as retained earnings.上一页 下一页返回Lesson 7 Liabilities, Owners Eq

159、uity, Revenues, Expenses and Profits4. Revenues4. Revenues Revenues are the economic resources flowing into a business as a Revenues are the economic resources flowing into a business as a result of operational activities (such as providing goods or services or result of operational activities (such

160、 as providing goods or services or transfer assets to other economic entities). Revenues have nothing to do transfer assets to other economic entities). Revenues have nothing to do with the profits generated by owners equity investment. Sales revenue, with the profits generated by owners equity inve

161、stment. Sales revenue, service revenue and interest revenue are subdivisions of revenues. service revenue and interest revenue are subdivisions of revenues. However, the collections gathered through the intermediary cannot be However, the collections gathered through the intermediary cannot be taken

162、 as revenues. For example, an automobile manufacturer receives taken as revenues. For example, an automobile manufacturer receives its prime operating revenues by selling automobiles. But a train ticket its prime operating revenues by selling automobiles. But a train ticket outlet cannot recognize t

163、he sales of tickets as its revenues.outlet cannot recognize the sales of tickets as its revenues.上一页 下一页返回Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Profits5. Costs and Expenses5. Costs and Expenses Expenses are the outflow of a businesss economic resources Expenses are the outflow

164、of a businesss economic resources resulting from the operational activities (such as selling goods, resulting from the operational activities (such as selling goods, providing services or exchanging assets) except those that come from providing services or exchanging assets) except those that come f

165、rom owners distributed profits. Costs are the various losses incurred when owners distributed profits. Costs are the various losses incurred when a business is manufacturing products or rendering services.a business is manufacturing products or rendering services. First of all, we should figure out

166、the difference between expense and First of all, we should figure out the difference between expense and cost. The fees related to production are called production cost, so cost cost. The fees related to production are called production cost, so cost is closely associated with the specific products

167、in a business. is closely associated with the specific products in a business. 上一页 下一页返回Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Profits Product-related cost includes material fees, salaries, other direct Product-related cost includes material fees, salaries, other direct expendit

168、ures, and manufacturing fees. However, production expenses expenditures, and manufacturing fees. However, production expenses have nothing to do with the specific products, since expenses are have nothing to do with the specific products, since expenses are recorded only according to a specific peri

169、od rather than the products. recorded only according to a specific period rather than the products. Examples of expenses are sales expenses, administrative expenses and Examples of expenses are sales expenses, administrative expenses and financial expenses. To be more specific, we call them period e

170、xpenses.financial expenses. To be more specific, we call them period expenses. 6. Profits and Profit Distribution 6. Profits and Profit Distribution Profits are determined through an appropriate match between Profits are determined through an appropriate match between revenues and expenses, reportin

171、g profitability or the operating result revenues and expenses, reporting profitability or the operating result of a business for an accounting period.of a business for an accounting period.上一页 下一页返回Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Profits There is a formula: Profits-Revenu

172、es-Expenses+ Period Profits- There is a formula: Profits-Revenues-Expenses+ Period Profits-Period Losses.Period Losses. Operating profit, total profit and net profit are special terms of Operating profit, total profit and net profit are special terms of profits.profits. As an independent economic en

173、tity, an enterprise should rationally As an independent economic entity, an enterprise should rationally allocate the profits when the total revenues exceed the total expenses. allocate the profits when the total revenues exceed the total expenses. This is called profit distribution. According to th

174、e state regulations, This is called profit distribution. According to the state regulations, enterprises are supposed to allocate the net profits in such an order: to enterprises are supposed to allocate the net profits in such an order: to make up for losses in previous years; to draw up he surplus

175、 reserves; make up for losses in previous years; to draw up he surplus reserves; to put aside public welfare funds; and to distribute profits to investors.to put aside public welfare funds; and to distribute profits to investors.上一页返回Lesson 8 Depreciation and Depreciation Methods The cost of non-cur

176、rent assets should be properly calculated against The cost of non-current assets should be properly calculated against the revenues that are brought in by them. The process of allocating the the revenues that are brought in by them. The process of allocating the cost of a fixed asset as an expense i

177、n the years when the asset helps cost of a fixed asset as an expense in the years when the asset helps generate revenue is called depreciation. generate revenue is called depreciation. In this book, we will explain several ways of calculating the In this book, we will explain several ways of calcula

178、ting the depreciation expense of fixed assets. They are annual straight-line depreciation expense of fixed assets. They are annual straight-line method, units-of-production method, double-declining-balance method, units-of-production method, double-declining-balance method, and sum-of-the-years-digi

179、ts method. Enterprises can choose a method, and sum-of-the-years-digits method. Enterprises can choose a reasonable depreciation method from them according to their own reasonable depreciation method from them according to their own economicsituations, such as the way of obtaining profits.economicsi

180、tuations, such as the way of obtaining profits.下一页返回Lesson 8 Depreciation and Depreciation Methods1. Annual Straight-Line Depreciation Method1. Annual Straight-Line Depreciation Method Monthly Depreciation Expense-Historical Cost X (1-Salvage Monthly Depreciation Expense-Historical Cost X (1-Salvage

181、 Value Rate)/(Estimated Useful Years X 12)Value Rate)/(Estimated Useful Years X 12) Monthly Depreciation Expense = Historical Cost X Monthly Monthly Depreciation Expense = Historical Cost X Monthly Depreciation RateDepreciation Rate 2. Units-of-Production Depreciation Method 2. Units-of-Production D

182、epreciation MethodCost per Unit of Production Historical Cost-Estimated Salvage ValueCost per Unit of Production Historical Cost-Estimated Salvage ValueEstimated Sum of ProductionEstimated Sum of Production Monthly Depreciation Expense-Sum of Monthly Production X Cost Monthly Depreciation Expense-Su

183、m of Monthly Production X Cost per Unit of Productionper Unit of Production上一页 下一页返回Lesson 8 Depreciation and Depreciation Methods3. Double-Declining-Balance Depreciation Method3. Double-Declining-Balance Depreciation Method Annual Depreciation Expense = Book Value X Annual Depreciation Annual Depre

184、ciation Expense = Book Value X Annual Depreciation RateRate Annual Depreciation Rate=2/Estimated Useful Years X 100% Annual Depreciation Rate=2/Estimated Useful Years X 100% 4. Sum-of-the-Years-Digits Depreciation Method 4. Sum-of-the-Years-Digits Depreciation Method Depreciation Rate= Useful Years

185、Left/ Estimated Useful Years = Depreciation Rate= Useful Years Left/ Estimated Useful Years = (n-t+1)/n X (n+1)/2(n-t+1)/n X (n+1)/2上一页返回Lesson 9 Balance Sheets and Income Statements 1. Introduction to Financial Statements 1. Introduction to Financial Statements Financial statements, sometimes calle

186、d financial reporting, are Financial statements, sometimes called financial reporting, are the written documents which convey to interested outsiders a concise the written documents which convey to interested outsiders a concise picture of the profitability or cash flows of the business at a specifi

187、c picture of the profitability or cash flows of the business at a specific date or over an accounting period. Financial statements are usually date or over an accounting period. Financial statements are usually composed of the balance sheet, income statement, statement of cash composed of the balanc

188、e sheet, income statement, statement of cash flows, statement of owners equity, and explanatory notes.flows, statement of owners equity, and explanatory notes. 2. Balance Sheets 2. Balance Sheets The balance sheet (also called the statement of financial position) is a The balance sheet (also called

189、the statement of financial position) is a documented report which lists all assets, liabilities, and owners equity documented report which lists all assets, liabilities, and owners equity of a business on a specific date. of a business on a specific date. 下一页返回Lesson 9 Balance Sheets and Income Stat

190、ements To comply with the accounting standards in China, a balance sheet is To comply with the accounting standards in China, a balance sheet is usually presented in Account Form (see usually presented in Account Form (see Table 1-13Table 1-13). ). 3. Income Statements 3. Income Statements The incom

191、e statement is a statement, sometimes called the profit and The income statement is a statement, sometimes called the profit and loss statement, reporting the operating result of a business for an loss statement, reporting the operating result of a business for an accounting period (which can be one

192、 year, one quarter, or one month). accounting period (which can be one year, one quarter, or one month). The income statement is always made in two forms: the single-step The income statement is always made in two forms: the single-step form and the multiple-step form. The former is simple and conve

193、nient form and the multiple-step form. The former is simple and convenient to prepare, however, it fails to disclose the relationship between to prepare, however, it fails to disclose the relationship between revenues and expenses at different levels. revenues and expenses at different levels. 上一页 下

194、一页返回Lesson 9 Balance Sheets and Income Statements The latter provides more comprehensive financial information to The latter provides more comprehensive financial information to compare and analyze the operating results in different periods or compare and analyze the operating results in different p

195、eriods or between different businesses while helping explain, evaluate and between different businesses while helping explain, evaluate and predict the profitability of a business. At present, the multiple-step predict the profitability of a business. At present, the multiple-step income tatement is

196、 widely adopted as standard in accordance with the income tatement is widely adopted as standard in accordance with the regulations of Chinese accounting system. See regulations of Chinese accounting system. See Table 1-14Table 1-14. .上一页返回Lessonl0 Statements of Cash Flows and Statements of Changes

197、in Owners Equity 1. Statements of Cash Flows 1. Statements of Cash Flows A statement of cash flows reports the receipts and payments of cash A statement of cash flows reports the receipts and payments of cash and cash equivalents within an enterprise during a certain period. In and cash equivalents

198、within an enterprise during a certain period. In fact, it is a financial statement revealing an enterprises ability to fact, it is a financial statement revealing an enterprises ability to obtain cash and cash equivalents. See obtain cash and cash equivalents. See Table 1-15Table 1-15. . 2. Statemen

199、ts of Changes in Owners Equity 2. Statements of Changes in Owners Equity A statement of changes in owners equity is a financial statement A statement of changes in owners equity is a financial statement that shows all of the changes to the various stockholders equity that shows all of the changes to

200、 the various stockholders equity accounts at the end of a certain year. The format of preparing such a accounts at the end of a certain year. The format of preparing such a statement is presented below (see statement is presented below (see Table 1-16Table 1-16). ).下一页返回Lessonl0 Statements of Cash F

201、lows and Statements of Changes in Owners Equity 3. Explanatory Notes to Financial Statements 3. Explanatory Notes to Financial Statements Explanatory notes serve as a useful supplement to financial Explanatory notes serve as a useful supplement to financial statements by adding to them some informat

202、ion which is not included statements by adding to them some information which is not included or disclosed while giving further explanation of the basis for preparing or disclosed while giving further explanation of the basis for preparing these statements. The contents of explanatory notes should i

203、nclude:these statements. The contents of explanatory notes should include: (1) Basic accounting assumptions: Generally speaking, they are not (1) Basic accounting assumptions: Generally speaking, they are not disclosed, but they are required to be disclosed if the financial disclosed, but they are r

204、equired to be disclosed if the financial statements made by a business dont follow them.statements made by a business dont follow them. (2) Contingencies or events after the balance sheet date. (2) Contingencies or events after the balance sheet date.上一页 下一页返回Lessonl0 Statements of Cash Flows and St

205、atements of Changes in Owners Equity (3) Estimation of or changes in accounting policies. (3) Estimation of or changes in accounting policies. Significant accounting policies that are expected to be disclosed in Significant accounting policies that are expected to be disclosed in notes mainly includ

206、e: notes mainly include: principles for preparing financial statements; principles for preparing financial statements; methods for foreign currency translation; methods for foreign currency translation; principles for revenue principles for revenue confirmation; confirmation; accounting methods for

207、income taxes; accounting methods for income taxes; short-term short-term investment valuation methods, etc.investment valuation methods, etc. (4) Changes in the number of important items listed in financial (4) Changes in the number of important items listed in financial statements.statements.上一页 下一

208、页返回Lessonl0 Statements of Cash Flows and Statements of Changes in Owners Equity (5) Explanation of the interest-related parties and their transactions. (5) Explanation of the interest-related parties and their transactions. (6) Others to be disclosed: (6) Others to be disclosed: The amalgamation or

209、separation of an The amalgamation or separation of an enterprise; enterprise; The transferring or selling of important assets; The transferring or selling of important assets; Important investment or financing activities; Important investment or financing activities; Explanations of Explanations of

210、consolidated financial statements; consolidated financial statements; Other explanations which will Other explanations which will facilitate understanding or analyzing financial statements.facilitate understanding or analyzing financial statements.上一页返回Table 1-1返回Table 1-2返回Table 1-3返回Table 1-4返回Tab

211、le 1-5返回Table 1-6返回Table 1-7返回Table 1-8返回Table 1-9返回Table 1-10返回Table 1-13返回Table 1-14返回Table 1-15返回Table 1-15(续续1)返回Table 1-15(续续2)返回Table 1-16返回Table 1-16(续续1)返回Chapter 2 MarketingLesson 1 Market and MarketingLesson 2 The Characteristics of MarketingLesson 3 The New Development of MarketingLesson

212、4 The Five Forces Competition ModelLesson5 SWOT Analysis Chapter 2 MarketingLesson 6 BCG Matrix AnalysisLesson 7 Product StrategiesLesson 8 Pricing StrategiesLesson 9 Distribution StrategiesLessonl0 Promotion StrategiesLesson 1 Market and Marketing Market is the product of the division of social lab

213、or, the production Market is the product of the division of social labor, the production and exchange of the commodities, having developed for thousands of and exchange of the commodities, having developed for thousands of years; while Marketing, as an independent subject, specializes in years; whil

214、e Marketing, as an independent subject, specializes in researching the objective rule of the activities of marketing for nearly a researching the objective rule of the activities of marketing for nearly a hundred years.hundred years. 1. Market 1. Market Market is the place of carrying out business,

215、mainly composed of the Market is the place of carrying out business, mainly composed of the buyer and the seller. In marketing, there is a kind of special buyer and the seller. In marketing, there is a kind of special realization of the conception of market, which used to refer to certain realizatio

216、n of the conception of market, which used to refer to certain buyer group. buyer group. 下一页返回Lesson 1 Market and Marketing In terms of development, market has several presentations: market In terms of development, market has several presentations: market is the place of exchanging commodities (origi

217、nal); market is the is the place of exchanging commodities (original); market is the relation of the whole exchanging (developmental); market is the field of relation of the whole exchanging (developmental); market is the field of circulating (process). circulating (process). From the perspective of

218、 marketing, market is the potential From the perspective of marketing, market is the potential customers with certain demand and desire to satisfy by exchanging, customers with certain demand and desire to satisfy by exchanging, that is, Market = Population+ Purchasing Power+ Purchasing that is, Mar

219、ket = Population+ Purchasing Power+ Purchasing Motivation. These three factors restrict each other, only the Motivation. These three factors restrict each other, only the combination of these three could form the real market to determine the combination of these three could form the real market to d

220、etermine the scale and content of market.scale and content of market.上一页 下一页返回Lesson 1 Market and Marketing2. Marketing2. Marketing As a course of science, based on the economics, behavioral science As a course of science, based on the economics, behavioral science and modern management theory, mark

221、eting is an integrated applied and modern management theory, marketing is an integrated applied science of marketing activities and rules by researching how to satisfy science of marketing activities and rules by researching how to satisfy the customers requirements and how to improve the availabili

222、ty of the customers requirements and how to improve the availability of these exchanges. It is the product of market economy developing into a these exchanges. It is the product of market economy developing into a higher level, and it becomes deepening, abundant and perfect in higher level, and it b

223、ecomes deepening, abundant and perfect in accordance with the development of society and economy. From the accordance with the development of society and economy. From the aspect of companies, marketing researches how to provide the effective aspect of companies, marketing researches how to provide

224、the effective supply and how to communicate effectively among the companies, the supply and how to communicate effectively among the companies, the intermediary businessmen and the customers to improve the benefit of intermediary businessmen and the customers to improve the benefit of the companies.

225、the companies.上一页 下一页返回Lesson 1 Market and Marketing Modern marketing consists of macroscopic and microscopic Modern marketing consists of macroscopic and microscopic marketing. The macroscopic one refers to the production and marketing. The macroscopic one refers to the production and marketing act

226、ivities in the field of socio-economy; while the marketing activities in the field of socio-economy; while the microscopic one refers to the activities of achieving the value and microscopic one refers to the activities of achieving the value and value-in-use of products through marketing exchanging

227、.value-in-use of products through marketing exchanging.上一页返回Lesson 2 The Characteristics of Marketing Marketing mainly researches the activity process and rule of Marketing mainly researches the activity process and rule of marketing centering on satisfying the demand of customers, that is, marketin

228、g centering on satisfying the demand of customers, that is, under a certain surrounding of marketing, the companies implement under a certain surrounding of marketing, the companies implement the marketing process mainly including products, distribution, pricing the marketing process mainly includin

229、g products, distribution, pricing and promotion, and the objective rule for satisfying the realistic and and promotion, and the objective rule for satisfying the realistic and potential demand of customers on the marketing investigation.potential demand of customers on the marketing investigation. T

230、he characteristics of marketing include: The characteristics of marketing include: First, practicality. On the one hand, the basic principle, method and First, practicality. On the one hand, the basic principle, method and strategy of marketing root in the summary of the practical experience strateg

231、y of marketing root in the summary of the practical experience of those enterprises; on the other hand, the basic principle, method and of those enterprises; on the other hand, the basic principle, method and strategy of marketing provide guidance and practicability for the strategy of marketing pro

232、vide guidance and practicability for the marketing activities.marketing activities.下一页返回Lesson 2 The Characteristics of Marketing Second, integrality. The researching scope of marketing is not only Second, integrality. The researching scope of marketing is not only in the area of commodity circulati

233、on, but the whole process of social in the area of commodity circulation, but the whole process of social reproduction, including pre-production activities, such as marketing reproduction, including pre-production activities, such as marketing investigation, products design and so on, and the after-

234、sale service, investigation, products design and so on, and the after-sale service, such as installation, repairing and so on.such as installation, repairing and so on. Third, integration. Marketing is an integrated course of frontier Third, integration. Marketing is an integrated course of frontier

235、 science, which is based on the theory of economics and uses the theory science, which is based on the theory of economics and uses the theory and method of philosophy, ehavioral science, sociology, politics, and method of philosophy, ehavioral science, sociology, politics, psychology, econometrics,

236、 informatics, mathematics and so on, for psychology, econometrics, informatics, mathematics and so on, for reference.reference.上一页返回Lesson 3 The New Development of Marketing 1. On-line Marketing 1. On-line Marketing On the basis of Internet technology, the on-line marketing mode of On the basis of I

237、nternet technology, the on-line marketing mode of satisfying the demand of customers marketing is a kind of modern satisfying the demand of customers marketing is a kind of modern effciently.effciently. As a product of high-level development of modern science and As a product of high-level developme

238、nt of modern science and technology, the on-line marketing has many benefits: improving technology, the on-line marketing has many benefits: improving efficiency and interactivity and reducing costs; getting rid of the space efficiency and interactivity and reducing costs; getting rid of the space a

239、nd time limit and the dependence on documents and providing more and time limit and the dependence on documents and providing more choices for customers; enhancing the value of products and service choices for customers; enhancing the value of products and service information and decreasing the draw

240、back in expanding the information and decreasing the drawback in expanding the international market, etc.international market, etc.下一页返回Lesson 3 The New Development of Marketing The common methods of on-line marketing include: searching The common methods of on-line marketing include: searching engi

241、ne, searching key words, on-line advertisement, e-shop, exchanging engine, searching key words, on-line advertisement, e-shop, exchanging link, announcing information, marketing forum, mail list, permissive link, announcing information, marketing forum, mail list, permissive e-mail marketing, indivi

242、dual marketing, member marketing, virus e-mail marketing, individual marketing, member marketing, virus marketing, and so on.marketing, and so on.2. Relation Marketing2. Relation Marketing From the beginning of the 1990s, more and more attention is paid to From the beginning of the 1990s, more and m

243、ore attention is paid to the theory about the relation marketing. The relation marketing the theory about the relation marketing. The relation marketing regards the marketing activities as a process of interactivities between regards the marketing activities as a process of interactivities between t

244、he company, customer, supplier, distributor, agency and other public the company, customer, supplier, distributor, agency and other public institutions, in which the heart is to build and develop a good institutions, in which the heart is to build and develop a good relationship among these public i

245、nstitutions.relationship among these public institutions.上一页 下一页返回Lesson 3 The New Development of Marketing From the definition, the relation marketing emphasizes the From the definition, the relation marketing emphasizes the traditional conception, the correlation between every element in the tradi

246、tional conception, the correlation between every element in the personal nets. Therefore, the relation marketing has the personal nets. Therefore, the relation marketing has the haracteristics of enhancing the two-way communication, haracteristics of enhancing the two-way communication, collaboratio

247、n strategy, reciprocity marketing and feedback collaboration strategy, reciprocity marketing and feedback information.information. 3. Green Marketing 3. Green Marketing The conception of the green marketing, which was put forward in The conception of the green marketing, which was put forward in the

248、 1980s, refers to rethinking, designing, selling and producing about the 1980s, refers to rethinking, designing, selling and producing about the products and services centered on the benefit of the company, the products and services centered on the benefit of the company, customer and environment in

249、 the process of production and customer and environment in the process of production and management. management. 上一页 下一页返回Lesson 3 The New Development of Marketing The function of the green marketing is mainly to promote the The function of the green marketing is mainly to promote the awareness of e

250、nvironment protection in the process of production and awareness of environment protection in the process of production and management to ensure the eco-balance. The practice of green management to ensure the eco-balance. The practice of green marketing increases the production safety, the companys

251、marketing increases the production safety, the companys competitiveness and defends the benefit of customers as well. competitiveness and defends the benefit of customers as well. To practise the green marketing should start with formulating the To practise the green marketing should start with form

252、ulating the programe and strategy of the green marketing. The green marketing programe and strategy of the green marketing. The green marketing programe includes the plans about green investment, green product programe includes the plans about green investment, green product development, green image

253、-building, green education and green development, green image-building, green education and green production. The green marketing strategy includes developing green production. The green marketing strategy includes developing green products, pricing green products and structuring green distribution

254、products, pricing green products and structuring green distribution channels.channels.上一页 下一页返回Lesson 3 The New Development of Marketing 4. Service Marketing 4. Service Marketing With the economic development and structural promotion, the With the economic development and structural promotion, the i

255、mportance of service has been gradually improved. The service importance of service has been gradually improved. The service marketing refers to the marketing activities as the researching object marketing refers to the marketing activities as the researching object of service behaviour and service

256、in products management. The essence of service behaviour and service in products management. The essence of the service marketing is to win the customers satisfactionof the service marketing is to win the customers satisfactionand loyalty, through which the exchange of mutual benefit and the and loy

257、alty, through which the exchange of mutual benefit and the long-term development will be realized.long-term development will be realized. Compared with other forms of marketing, the service marketing has Compared with other forms of marketing, the service marketing has the features of dispersed supp

258、ly and demand, single marketing form, the features of dispersed supply and demand, single marketing form, flexible demanding of service and higher demanding of the service flexible demanding of service and higher demanding of the service personnel.personnel.上一页返回Lesson 4 The Five Forces Competition

259、Model The five forces competition model (see The five forces competition model (see Figure 2-1Figure 2-1) was put forward ) was put forward by Michael Porter in 1980s, which made a far-reaching global impact by Michael Porter in 1980s, which made a far-reaching global impact in the development of th

260、e companys strategy. It is mainly used for in the development of the companys strategy. It is mainly used for analyzing the competitive strategy, as well as the competitive analyzing the competitive strategy, as well as the competitive environment of the customers.environment of the customers. In th

261、is model, the five forces are: In this model, the five forces are: 1. Threat of New Entrants 1. Threat of New Entrants When the new entrants bring the new productive capacity and new When the new entrants bring the new productive capacity and new resource to the industry, they would like to win the

262、market divided by resource to the industry, they would like to win the market divided by those existing companies.those existing companies.下一页返回Lesson 4 The Five Forces Competition Model It will bring the competition about raw materials and market shares It will bring the competition about raw mater

263、ials and market shares with the existing companies, and eventually reduce the level of the with the existing companies, and eventually reduce the level of the current corporate earning, moreover, perhaps endanger the survival of current corporate earning, moreover, perhaps endanger the survival of t

264、hese companies.these companies. The possibility of the new company entering an industry depends The possibility of the new company entering an industry depends on the proportion among the potential interest, the expense and the on the proportion among the potential interest, the expense and the haza

265、rd estimated by the new entrant.hazard estimated by the new entrant. 2. Threat of Substitutes 2. Threat of Substitutes Two companies in different fields could compete with each other, Two companies in different fields could compete with each other, possibly because their products become the substitu

266、te of each other. possibly because their products become the substitute of each other. This competition of substitute affects the competitive strategy of This competition of substitute affects the competitive strategy of existing companies in different ways.existing companies in different ways.上一页 下

267、一页返回Lesson 4 The Five Forces Competition Model The lower price, the better quality and the lower transferred cost of The lower price, the better quality and the lower transferred cost of the substitutes are, the stronger the competitive stress would be. The the substitutes are, the stronger the comp

268、etitive stress would be. The strength of this competitive stress could be described by the sales strength of this competitive stress could be described by the sales growth rate of the substitutes, the productive ability of substitute growth rate of the substitutes, the productive ability of substitu

269、te companies and the profitable expansion through panies and the profitable expansion through investigation. 3. The Bargaining of Purchasers 3. The Bargaining of Purchasers The purchaser affects the profitablity of the existing companies The purchaser affects the profitablity of the existing compani

270、es mainly through the ability of forcing prices down and demanding mainly through the ability of forcing prices down and demanding better quality of products and services.better quality of products and services.上一页 下一页返回Lesson 4 The Five Forces Competition Model 4. The Bargaining of Suppliers 4. The

271、 Bargaining of Suppliers The supplier affects the profitability and competitive power of The supplier affects the profitability and competitive power of products mainly through the ability of increasing the input prices and products mainly through the ability of increasing the input prices and decre

272、asing the quality of single value.decreasing the quality of single value. The power of the supplier depends on the input factors provided for The power of the supplier depends on the input factors provided for the purchaser. When the value of the input factor seizes a large scale in the purchaser. W

273、hen the value of the input factor seizes a large scale in the total cost, and plays an important role or effect in the quality of the the total cost, and plays an important role or effect in the quality of the purchasers products, the bargaining of the supplier would enhance a purchasers products, t

274、he bargaining of the supplier would enhance a lot.lot. 5. The Competition of Competitors 5. The Competition of Competitors上一页 下一页返回Lesson 4 The Five Forces Competition Model The interest of most companies in the same trade often goes hand in The interest of most companies in the same trade often goe

275、s hand in hand, however, as an individual company, the purpose of each hand, however, as an individual company, the purpose of each competitive strategy lies in achieving the advantage to other competitive strategy lies in achieving the advantage to other competitors. Therefore, in the process of im

276、plementation, there competitors. Therefore, in the process of implementation, there would appear conflicts and confrontations, which develop into would appear conflicts and confrontations, which develop into competition among these existing petition among these existing companies. According to the d

277、iscussion of the above five competitive forces, the According to the discussion of the above five competitive forces, the companies could take many measures to deal with the five forces companies could take many measures to deal with the five forces competition to strengthen the market status and co

278、mpetitive power, competition to strengthen the market status and competitive power, such as dividing the management and competition, affecting the such as dividing the management and competition, affecting the competitive rule from self-interest, occupying the favorable market competitive rule from

279、self-interest, occupying the favorable market status first and then starting aggressive competition, and so on.status first and then starting aggressive competition, and so on.上一页返回Lesson5 SWOT Analysis 1. Introduction of the SWOT Analysis 1. Introduction of the SWOT Analysis The SWOT analysis is al

280、so called situation analysis, which was put The SWOT analysis is also called situation analysis, which was put forward by a rofessor of management in University of San Francisco in forward by a rofessor of management in University of San Francisco in the early period of 1980s. The SWOT analysis (the

281、 situation analysis) the early period of 1980s. The SWOT analysis (the situation analysis) lists various major internal advantages, disadvantages, opportunities lists various major internal advantages, disadvantages, opportunities and threats which are closely related to the researching object and a

282、nd threats which are closely related to the researching object and arranges them according to a matrix form. Then these elements are arranges them according to a matrix form. Then these elements are matched and analyzed through the idea of systematic analysis, from matched and analyzed through the i

283、dea of systematic analysis, from which a series of policy-making conclusions are obtained. which a series of policy-making conclusions are obtained. 下一页返回Lesson5 SWOT Analysis By using this method, we could study completely, systematically and By using this method, we could study completely, systema

284、tically and accurately about the condition of the researching object, and formulate accurately about the condition of the researching object, and formulate the corresponding development strategy, plans and measures the corresponding development strategy, plans and measures according to the results.a

285、ccording to the results. 2. The Approach of SWOT Analysis 2. The Approach of SWOT Analysis The SWOT analysis is often used to formulate the development The SWOT analysis is often used to formulate the development strategy of group and analyze the condition of competitors. It is one of strategy of gr

286、oup and analyze the condition of competitors. It is one of the most common methods in strategy analysis. The approach is as the most common methods in strategy analysis. The approach is as follows.follows. 1) Analysis of environment elements 1) Analysis of environment elements上一页 下一页返回Lesson5 SWOT A

287、nalysis Analyzing various environment elements about the company uses all Analyzing various environment elements about the company uses all kinds of researching methods, namely, macro and micro environmental kinds of researching methods, namely, macro and micro environmental elements, external and i

288、nternal environmental elements.elements, external and internal environmental elements. External environmental elements consist of opportunities and External environmental elements consist of opportunities and threats factors, which are also the favorable and unfavorable factors threats factors, whic

289、h are also the favorable and unfavorable factors affecting directly the development of the company from the external affecting directly the development of the company from the external environment, belonging to objective factors, and classified as the factor environment, belonging to objective facto

290、rs, and classified as the factor of the economy, politics, society, demography, product and service, of the economy, politics, society, demography, product and service, technology, market, competition and other different aspects.technology, market, competition and other different aspects.上一页 下一页返回Le

291、sson5 SWOT Analysis Internal environment elements consist of advantage and Internal environment elements consist of advantage and disadvantage factors, which are also the positive and negative factors disadvantage factors, which are also the positive and negative factors existing in the development

292、of the company, belonging to active factors. existing in the development of the company, belonging to active factors. It is mainly in comparison with the competitors (or industry average) It is mainly in comparison with the competitors (or industry average) to know the own strength and weakness of t

293、he business unit, in order to know the own strength and weakness of the business unit, in order to highlight its advantages and features in formulating the business to highlight its advantages and features in formulating the business strategy and to avoid defeat in the competition.strategy and to av

294、oid defeat in the competition. 2) SWOT matrix structure 2) SWOT matrix structure The SWOT matrix is constructed according to the importance or The SWOT matrix is constructed according to the importance or effect of the investigated elements.effect of the investigated elements.上一页 下一页返回Lesson5 SWOT A

295、nalysis In this process, the direct, important, substantial, immediate and In this process, the direct, important, substantial, immediate and profound factors contributed to the development of the company shall profound factors contributed to the development of the company shall be prioritized, and

296、the indirect, secondary, little, delayed and be prioritized, and the indirect, secondary, little, delayed and temporary ones are located in the back.temporary ones are located in the back. 3) Action plan 3) Action plan After completing the analysis of environmental factors and After completing the a

297、nalysis of environmental factors and SWOT matrix structure, we can lay down an appropriate action plan. SWOT matrix structure, we can lay down an appropriate action plan. 上一页 下一页返回Lesson5 SWOT Analysis The basic idea of the plan is: playing dominant factors; overcoming The basic idea of the plan is:

298、 playing dominant factors; overcoming weaknesses; taking advantage of opportunities and resolving threats. weaknesses; taking advantage of opportunities and resolving threats. Matching and mixing the considered factors with each other by using Matching and mixing the considered factors with each oth

299、er by using the comprehensive analysis, we could draw up a series of alternative the comprehensive analysis, we could draw up a series of alternative measures for the growth of the company in the future.measures for the growth of the company in the future.上一页返回Lesson 6 BCG Matrix Analysis 1. Introdu

300、ction of BCG Matrix 1. Introduction of BCG Matrix BCG Matrix is a product mix planning method, firstly introduced by BCG Matrix is a product mix planning method, firstly introduced by a large commercial consulting firm in the United States-Boston a large commercial consulting firm in the United Stat

301、es-Boston Consulting Group. BCG Matrix considers that there are two basic Consulting Group. BCG Matrix considers that there are two basic determinants in the product structure: the marketing attraction and determinants in the product structure: the marketing attraction and the company strength. Thro

302、ugh the interaction of these two factors, the company strength. Through the interaction of these two factors, there would appear four different types of products to form the there would appear four different types of products to form the following different development perspectives:following differe

303、nt development perspectives: (1) High sales growth, high market share product group (stars). (1) High sales growth, high market share product group (stars). (2) Low sales growth, low market share product group (thin dogs). (2) Low sales growth, low market share product group (thin dogs).下一页返回Lesson

304、6 BCG Matrix Analysis (3) High sales growth, low market share product group (question (3) High sales growth, low market share product group (question marks).marks). (4) Low sales growth, high market share product group (cash cow). (4) Low sales growth, high market share product group (cash cow). 2.

305、Basic Principles and Basic Steps 2. Basic Principles and Basic Steps 1) Basic principles 1) Basic principles BCG Matrix reorders all the products from the aspect of sales BCG Matrix reorders all the products from the aspect of sales growth and market share. In growth and market share. In Figure 2-2F

306、igure 2-2, it shows sales growth on the , it shows sales growth on the longitudinal axis and market share on the horizontal axis, each with longitudinal axis and market share on the horizontal axis, each with 10% and 20% for distinguishing high and low mid-point. There will be 10% and 20% for distin

307、guishing high and low mid-point. There will be question marks(?), stars cash cow(question marks(?), stars cash cow(￥) and thin dogs (X) if ) and thin dogs (X) if we divide the graph into four quadrants. we divide the graph into four quadrants. 上一页 下一页返回Lesson 6 BCG Matrix Analysis The company could

308、arrange the products into different quadrants The company could arrange the products into different quadrants according to their sales growth and market share. It could make clear according to their sales growth and market share. It could make clear about the exsiting product portfolio of the compan

309、y; meanwhile, it is about the exsiting product portfolio of the company; meanwhile, it is easier to form different development decisions for the products in easier to form different development decisions for the products in different quadrants to achieve the virtuous circle of the allocation differe

310、nt quadrants to achieve the virtuous circle of the allocation structure of the products and esources.structure of the products and esources. 2) Basic steps 2) Basic steps First, account sales growth and market share of various products. First, account sales growth and market share of various product

311、s. Second, draw four-quadrant diagram. Second, draw four-quadrant diagram. Third, formulate the following strategic response of each quadrant. Third, formulate the following strategic response of each quadrant.上一页 下一页返回Lesson 6 BCG Matrix Analysis Stars Stars It means the product group with high sal

312、es growth and high market It means the product group with high sales growth and high market share; these products may become the cash cow products. It requires share; these products may become the cash cow products. It requires increased investment to support its rapid development. The products incr

313、eased investment to support its rapid development. The products within this quadrant should be applied with development strategy.within this quadrant should be applied with development strategy. Cash Cow Cash Cow Cash cow, also called beneficial product, refers to the product group Cash cow, also ca

314、lled beneficial product, refers to the product group with low sales growth but high market share, having entered the with low sales growth but high market share, having entered the mature period. mature period. 上一页 下一页返回Lesson 6 BCG Matrix Analysis The decline in market share of most products has be

315、come an The decline in market share of most products has become an unstoppable momentum, so it can be applied with harvest strategy: unstoppable momentum, so it can be applied with harvest strategy: the invested resources are limited once achieving maximum short-term the invested resources are limit

316、ed once achieving maximum short-term gains. For the products in this quadrant with increased sales growth gains. For the products in this quadrant with increased sales growth should be further broken down to maintain the existing market growth should be further broken down to maintain the existing m

317、arket growth rate or delay the decreased rate.rate or delay the decreased rate. Question Marks Question Marks It is the product group in the quadrant with high sales growth but It is the product group in the quadrant with high sales growth but low market share. These question marks should be applied

318、 to selective low market share. These question marks should be applied to selective investment strategy,.investment strategy,.上一页 下一页返回Lesson 6 BCG Matrix Analysis that is, at first identify those which may be improved to become star that is, at first identify those which may be improved to become s

319、tar products, and then invest to improve the market share to transfer to products, and then invest to improve the market share to transfer to stars, while the other products that will become the stars in the stars, while the other products that will become the stars in the future should take affirma

320、tive response in a period of time.future should take affirmative response in a period of time. Thin Dogs Thin Dogs It is also called recession product. It is the product group in the It is also called recession product. It is the product group in the quadrant with low growth and low market share. Th

321、e retreating quadrant with low growth and low market share. The retreating strategy should be taken on this kind of products in order to deliver strategy should be taken on this kind of products in order to deliver the resources to the more potential field.the resources to the more potential field.上

322、一页返回Lesson 7 Product Strategies 1. The Concept of Product 1. The Concept of Product The concept of product as a whole in modern marketing includes The concept of product as a whole in modern marketing includes three levels of the core product, the tangible product and the extended three levels of th

323、e core product, the tangible product and the extended product. The core of product mainly refers to the basic utility or basic product. The core of product mainly refers to the basic utility or basic function of the product; the product form mainly refers to the product function of the product; the

324、product form mainly refers to the product appearance and major features, which is the main reason for appearance and major features, which is the main reason for consumers to identify and select products. Its general performances consumers to identify and select products. Its general performances ar

325、e the products quality, style, feature, packaging and brand. The are the products quality, style, feature, packaging and brand. The product form determines differences in characteristics of the product. product form determines differences in characteristics of the product. The extended product is no

326、t only the physical product that companies The extended product is not only the physical product that companies provide to consumers with a variety of functions, but also the excellent provide to consumers with a variety of functions, but also the excellent pre-sale, sale and after-sale service.pre-

327、sale, sale and after-sale service.下一页返回Lesson 7 Product Strategies 2. Product Strategies 2. Product Strategies They mainly refer to the companies providing a variety of tangible They mainly refer to the companies providing a variety of tangible and intangible products to market for consumers demand

328、to achieve and intangible products to market for consumers demand to achieve their marketing goals. After identifying the product marketing their marketing goals. After identifying the product marketing strategies, the companies should take a series of specific marketing strategies, the companies sh

329、ould take a series of specific marketing strategies of the product itself, including specific implementing strategies of the product itself, including specific implementing strategies about trademarks, brands, packaging, product mix, product strategies about trademarks, brands, packaging, product mi

330、x, product life cycle, and so on. The product strategy plays an important role in its life cycle, and so on. The product strategy plays an important role in its marketing mix strategy.marketing mix strategy. 3. Product Life Cycle and Marketing Strategy in Various Stages 3. Product Life Cycle and Mar

331、keting Strategy in Various Stages上一页 下一页返回Lesson 7 Product Strategies Product life cycle theory was put forward firstly by Harvard Product life cycle theory was put forward firstly by Harvard University Professor Vernon in 1966 in International Trade and University Professor Vernon in 1966 in Intern

332、ational Trade and International Investment in Product Cycle. Product life cycle generally International Investment in Product Cycle. Product life cycle generally is divided into four stages: introduction, growth, mature and decline.is divided into four stages: introduction, growth, mature and declin

333、e. 1) Marketing strategy in introduction 1) Marketing strategy in introduction The characteristics in introduction is low sales, but high The characteristics in introduction is low sales, but high promotion and manufacturing cost, low or even negative profits. In promotion and manufacturing cost, lo

334、w or even negative profits. In the period of introduction, different marketing strategies have been the period of introduction, different marketing strategies have been combined by four basic elements of product, distribution, price and combined by four basic elements of product, distribution, price

335、 and promotion: promotion: rapid skimming strategy; rapid skimming strategy; slow skimming strategy; slow skimming strategy; rapid penetration strategy; rapid penetration strategy; slow penetration strategy.slow penetration strategy.上一页 下一页返回Lesson 7 Product Strategies2) Marketing strategy in growth

336、2) Marketing strategy in growth After the introduction of new products, the consumers have already After the introduction of new products, the consumers have already been familiar with the product, and their habits have been formed. been familiar with the product, and their habits have been formed.

337、When the sales grow rapidly, the new product enters the growth stage. When the sales grow rapidly, the new product enters the growth stage. Several strategies can be taken as follows: Several strategies can be taken as follows: to improve product to improve product quality; quality; to search for ne

338、w market segments; to search for new market segments; to change theto change thefocus of advertising; focus of advertising; to reduce price timely.to reduce price timely. 3) Marketing strategy in mature 3) Marketing strategy in mature After entering mature period, sales of product grow slowly, and A

339、fter entering mature period, sales of product grow slowly, and gradually reach a peak and then fall slowly.gradually reach a peak and then fall slowly.上一页 下一页返回Lesson 7 Product Strategies Meanwhile the sales profit begins to decline from the highest growth Meanwhile the sales profit begins to declin

340、e from the highest growth period, and the market competition is fierce, similar products with period, and the market competition is fierce, similar products with various brands and styles appear continually. The mature product various brands and styles appear continually. The mature product should a

341、dopt proactive strategy to extend the maturity, or recycling the should adopt proactive strategy to extend the maturity, or recycling the product life cycle. Three strategies are: product life cycle. Three strategies are: market adjustment; market adjustment; product adjustment; product adjustment;

342、marketing mix adjustment.marketing mix adjustment. 4) Marketing strategy in decline 4) Marketing strategy in decline After entering the decline period, product sales decline sharply. The After entering the decline period, product sales decline sharply. The profit of such products is very low or even

343、 zero. profit of such products is very low or even zero. 上一页 下一页返回Lesson 7 Product Strategies A lot of competitors drop out of the market and the habits of A lot of competitors drop out of the market and the habits of consumers have changed. To deal with the product in this period, there consumers h

344、ave changed. To deal with the product in this period, there are usually several strategies to choose from:are usually several strategies to choose from: to continue strategy; to continue strategy; to focus strategy; to focus strategy; to shrink strategy; to shrink strategy; to give up strategy.to gi

345、ve up strategy.上一页返回Lesson 8 Pricing Strategies 1. Overview of Pricing Strategies 1. Overview of Pricing Strategies As an important component of marketing mix, the pricing strategy As an important component of marketing mix, the pricing strategy could adjust and guide the market demand. It is also a

346、n important could adjust and guide the market demand. It is also an important means in marketing competition to influence the realization of means in marketing competition to influence the realization of company marketing objectives, at the same time it is restricted by company marketing objectives,

347、 at the same time it is restricted by company marketing environment and conditions. Price generally company marketing environment and conditions. Price generally includes four elements: production costs, distribution costs, taxes to the includes four elements: production costs, distribution costs, t

348、axes to the state and profit. Reasonable price is in relation to the benefit of state and profit. Reasonable price is in relation to the benefit of producers and operators and their market image and it has an producers and operators and their market image and it has an important position in marketin

349、g activities.important position in marketing activities.下一页返回Lesson 8 Pricing Strategies Choosing pricing methods and pricing strategies by companies are Choosing pricing methods and pricing strategies by companies are based on pricing targets. Different companies have a variety of pricing based on

350、pricing targets. Different companies have a variety of pricing objectives. objectives. 2. Program of Pricing Product2. Program of Pricing Product After determining the objective of pricing, the company should After determining the objective of pricing, the company should predict sales and competitiv

351、e reaction according to the general predict sales and competitive reaction according to the general procedure developed in commodity prices. The program of pricing procedure developed in commodity prices. The program of pricing generally includes the following steps: generally includes the following

352、 steps: to determine the objectives of to determine the objectives of pricing; pricing; to estimate sales; to estimate sales; to analyze the competitors response;to analyze the competitors response;to predict market share; to predict market share; to consider the relevant situations of to consider t

353、he relevant situations of business activities. business activities. 上一页 下一页返回Lesson 8 Pricing Strategies3. The Basic Methods of Pricing3. The Basic Methods of Pricing There are many pricing methods, whose specific application should There are many pricing methods, whose specific application should n

354、ot be directly restricted by pricing objectives. The pricing method not be directly restricted by pricing objectives. The pricing method applied by different companies, companies with different market applied by different companies, companies with different market competitiveness, and companies in d

355、ifferent market environments competitiveness, and companies in different market environments varies. Pricing methods are generally divided into the following three varies. Pricing methods are generally divided into the following three categories:categories: (1) Cost-oriented pricing: two forms of co

356、st-plus pricing, target (1) Cost-oriented pricing: two forms of cost-plus pricing, target profit pricing.profit pricing. (2) Demand-oriented pricing: two forms of habit pricing, perceived- (2) Demand-oriented pricing: two forms of habit pricing, perceived-value pricing.value pricing.上一页 下一页返回Lesson

357、8 Pricing Strategies (3) Competition-driven pricing: It has been widely adopted by (3) Competition-driven pricing: It has been widely adopted by companies. There are three forms of going-rate pricing, competitive companies. There are three forms of going-rate pricing, competitive pricing and sealed

358、bid pricing.pricing and sealed bid pricing. Price strategy: Price strategy: Price strategy focuses on the specific circumstances of the market Price strategy focuses on the specific circumstances of the market from the pricing objective. In order to realize the marketing objectives from the pricing

359、objective. In order to realize the marketing objectives of companies, it uses the price measures to adapt to different market of companies, it uses the price measures to adapt to different market conditions. Price strategies are as follows:conditions. Price strategies are as follows: 1) Different pr

360、ice strategy 1) Different price strategy上一页 下一页返回Lesson 8 Pricing Strategies There are four forms in different price strategies: geographical There are four forms in different price strategies: geographical different strategy, time different strategy, usage different strategy, and different strategy

361、, time different strategy, usage different strategy, and quality different strategy.quality different strategy. 2) Discount price strategy 2) Discount price strategy Discount price strategy mainly includes three forms: cash discount, Discount price strategy mainly includes three forms: cash discount

362、, quantity discount and business discount.quantity discount and business discount. 3) Psychological price strategy 3) Psychological price strategy There are four forms: mantissa price strategy, integer price strategy, There are four forms: mantissa price strategy, integer price strategy, prestige pr

363、ice strategy, and attraction price strategy.prestige price strategy, and attraction price strategy.上一页 下一页返回Lesson 8 Pricing Strategies In short, the concrete market prices are changing all the time, so the In short, the concrete market prices are changing all the time, so the company should pay att

364、ention to the application of the price means. company should pay attention to the application of the price means. Take care of coordination of the other non-price competition means in Take care of coordination of the other non-price competition means in pricing.pricing.上一页返回Lesson 9 Distribution Str

365、ategies Distribution is to make products and services appropriate to the Distribution is to make products and services appropriate to the number and geographical distribution of the target market in a timely number and geographical distribution of the target market in a timely manner to meet custome

366、r needs. Distribution channel strategy is manner to meet customer needs. Distribution channel strategy is involved with the distribution channels and structure, selection and involved with the distribution channels and structure, selection and management of strategies, wholesalers and retailers and

367、the physical management of strategies, wholesalers and retailers and the physical distribution, etc.distribution, etc. 1. The Concept, Classification and Function of Distribution 1. The Concept, Classification and Function of Distribution ChannelsChannels 1) The concept of distribution channels 1) T

368、he concept of distribution channels下一页返回Lesson 9 Distribution Strategies Distribution channels are the ownership of goods and services in Distribution channels are the ownership of goods and services in transferring from producers to consumers or all companies and transferring from producers to cons

369、umers or all companies and individuals helping to transfer such ownership. They include individuals helping to transfer such ownership. They include businessmen, brokers, agent brokers, as well as the producers and businessmen, brokers, agent brokers, as well as the producers and consumers at the st

370、art and the end of channels.consumers at the start and the end of channels. 2) Classification of distribution channels 2) Classification of distribution channels In accordance with the belonging of ownership, the distribution In accordance with the belonging of ownership, the distribution sector wil

371、l be generally divided into three categories: distributors, sector will be generally divided into three categories: distributors, agents and support organizations. Common distributors include agents and support organizations. Common distributors include general wholesalers and retailers. general who

372、lesalers and retailers. 上一页 下一页返回Lesson 9 Distribution Strategies The common agents include company agents, sales agents, The common agents include company agents, sales agents, purchasing agents, commission agents and brokers. Support purchasing agents, commission agents and brokers. Support organi

373、zations include distribution centers, ransportation companies, organizations include distribution centers, ransportation companies, independent warehouses, banks and advertising agents.independent warehouses, banks and advertising agents. According to the circulation number of distribution channels,

374、 it can According to the circulation number of distribution channels, it can be divided into direct channels and indirect channels. The difference be divided into direct channels and indirect channels. The difference between these two is the broker.between these two is the broker. 3) The role of dis

375、tribution channels 3) The role of distribution channels The main function of distribution channels is to collect, study and The main function of distribution channels is to collect, study and formulate plans and information, to design and disseminate formulate plans and information, to design and di

376、sseminate information related to commodities.information related to commodities.上一页 下一页返回Lesson 9 Distribution Strategies to formulate program of promotion, seller to participate in the price to formulate program of promotion, seller to participate in the price and other terms of trade, to store and

377、 transport, to finance, to share and other terms of trade, to store and transport, to finance, to share some costs or all of work, to share the risks.some costs or all of work, to share the risks.2. Design of Distribution Channels2. Design of Distribution Channels Channel design refers to strategy a

378、ctivities of establishing marketing Channel design refers to strategy activities of establishing marketing channels that have never existed before, or changing the existing channels that have never existed before, or changing the existing channel. When choosing the specific mode of distribution chan

379、nel, the channel. When choosing the specific mode of distribution channel, the administrators should follow the principles of smoothness and administrators should follow the principles of smoothness and efficiency, the principles of moderation, stability control, the efficiency, the principles of mo

380、deration, stability control, the coordination and equilibrium, and the principle of advantages for coordination and equilibrium, and the principle of advantages for whatever consideration, or wherever to start. whatever consideration, or wherever to start. 上一页 下一页返回Lesson 9 Distribution Strategies T

381、here are many factors affecting the design, such as market factors, There are many factors affecting the design, such as market factors, product factors, company factors, brokers factors, environmental product factors, company factors, brokers factors, environmental factors and behavioral factors.fa

382、ctors and behavioral factors. 3. The Development Trend of Distribution Channels 3. The Development Trend of Distribution Channels With the rapid development of the Internet, the development of With the rapid development of the Internet, the development of Internet technology makes a tremendous impac

383、t on all aspects of social Internet technology makes a tremendous impact on all aspects of social and economic life. As an important part in marketing system, and economic life. As an important part in marketing system, distribution channels and their structures have also made such a distribution ch

384、annels and their structures have also made such a profound change under this influence. Since the emergence of Internet profound change under this influence. Since the emergence of Internet technology, the traditional models of distribution channels are facing technology, the traditional models of d

385、istribution channels are facing intense shock. intense shock. 上一页 下一页返回Lesson 9 Distribution Strategies The Internet has an incomparable advantage to the traditional The Internet has an incomparable advantage to the traditional communication. It makes companies to grasp the accurate market communica

386、tion. It makes companies to grasp the accurate market information, decrease transaction costs, improve product information, decrease transaction costs, improve product competitiveness and minimize companys inventories; it also helps competitiveness and minimize companys inventories; it also helps co

387、mpanies to provide personalized products. Either as a new companies to provide personalized products. Either as a new distribution channel, or as a strategic means of reshaping business distribution channel, or as a strategic means of reshaping business processes, Internet determines the transformat

388、ion of traditional processes, Internet determines the transformation of traditional distribution channels. distribution channels. 上一页 下一页返回Lesson 9 Distribution Strategies Todays distribution channel is no longer an external value-added Todays distribution channel is no longer an external value-adde

389、d service independent outside of the company, but the companys core service independent outside of the company, but the companys core assets deciding success or failure. Companies should pay attention to assets deciding success or failure. Companies should pay attention to the significance and funct

390、ion of network distribution channels, adjust the significance and function of network distribution channels, adjust and configure the distribution channels reasonably.and configure the distribution channels reasonably.上一页返回Lessonl0 Promotion Strategies 1. Overview of Promotion Strategies 1. Overview

391、 of Promotion Strategies The promotion strategy is one of the basic strategies in marketing The promotion strategy is one of the basic strategies in marketing mix, which refers to all kinds of promotion ways of marketing by staff, mix, which refers to all kinds of promotion ways of marketing by staf

392、f, advertising, public relations and sales promotion and so on. In order to advertising, public relations and sales promotion and so on. In order to achieve the purpose of expanding sales, promotion strategy conveys achieve the purpose of expanding sales, promotion strategy conveys product informati

393、on to consumers or users to stimulate their desire to product information to consumers or users to stimulate their desire to buy and purchase by drawing their attention and interest.buy and purchase by drawing their attention and interest. In modern marketing, promotion strategies include advertisin

394、g, In modern marketing, promotion strategies include advertising, sales promotion, personal selling, public relations. sales promotion, personal selling, public relations. 下一页返回Lessonl0 Promotion Strategies Promotion mix refers to the communication methods used to provide Promotion mix refers to the

395、 communication methods used to provide information for the customers and the market. The company shall information for the customers and the market. The company shall consider the characteristics and marketing goals of products and all consider the characteristics and marketing goals of products and

396、 all other factors to choose, allocate and apply a variety of promotions, so other factors to choose, allocate and apply a variety of promotions, so that their cooperation could develop maximally to implement that their cooperation could develop maximally to implement promotional objectives successf

397、ully.promotional objectives successfully.2. Advertisement2. Advertisement Advertising is a very important part in marketing mix, which is also Advertising is a very important part in marketing mix, which is also the most widely used and most effective marketing tool.the most widely used and most eff

398、ective marketing tool.上一页 下一页返回Lessonl0 Promotion Strategies Generally, advertising refers to the economic activities that the Generally, advertising refers to the economic activities that the company pays for various means of communication to the target company pays for various means of communicati

399、on to the target market to transfer the information of the product or service for market to transfer the information of the product or service for expanding sales and obtaining the profit.expanding sales and obtaining the profit. 3. Sales Promotion 3. Sales Promotion Sales promotion is a kind of str

400、ategy that the company applies Sales promotion is a kind of strategy that the company applies special methods to implement a strong stimulus to consumers to special methods to implement a strong stimulus to consumers to promote a rapid growth of sales in a certain period of time.promote a rapid grow

401、th of sales in a certain period of time.上一页 下一页返回Lessonl0 Promotion Strategies The methods commonly used in sales promotion are giving samples, The methods commonly used in sales promotion are giving samples, issuing coupons, prize-winning sales, old for new service, organizing issuing coupons, priz

402、e-winning sales, old for new service, organizing competitions and live demonstrations and so on. Sometimes it is also competitions and live demonstrations and so on. Sometimes it is also used for promotion to intermediaries, such as the transferring rebate, used for promotion to intermediaries, such

403、 as the transferring rebate, paying promotional allowances, organizing sales contests, etc. paying promotional allowances, organizing sales contests, etc. Exhibition and exposition are also means frequently used in promotion.Exhibition and exposition are also means frequently used in promotion.4. Pe

404、rsonal Marketing4. Personal Marketing Personal marketing refers that the company sends out salesmen to Personal marketing refers that the company sends out salesmen to talk to one or more potential buyers, as an oral presentation, to talk to one or more potential buyers, as an oral presentation, to

405、promote products and expand sales. promote products and expand sales. 上一页 下一页返回Lessonl0 Promotion Strategies It is a process of salesman helping and persuading the buyers to It is a process of salesman helping and persuading the buyers to purchase some products or services. Personal marketing posses

406、ses the purchase some products or services. Personal marketing possesses the advantages of flexibility, operating elasticity, holding other functions of advantages of flexibility, operating elasticity, holding other functions of marketing. Being lack of personal selling is when the market is vast ma

407、rketing. Being lack of personal selling is when the market is vast and dispersed, marketing costs would be higher and the employee and dispersed, marketing costs would be higher and the employee would be difficult to manage. Personal selling strategy generally would be difficult to manage. Personal

408、selling strategy generally includes three types as marketing strategy, transaction strategy and includes three types as marketing strategy, transaction strategy and satisfied strategy.satisfied strategy. 5. Public Relations 5. Public Relations The public relation is another important strategy in bus

409、iness The public relation is another important strategy in business promotion. promotion. 上一页 下一页返回Lessonl0 Promotion Strategies The public relation is an activity in which the company establishes a The public relation is an activity in which the company establishes a good social image and marketing

410、 environment by using various ways good social image and marketing environment by using various ways of communication, including all aspects of the public, customers, of communication, including all aspects of the public, customers, brokers, community residents, government agencies and media. The br

411、okers, community residents, government agencies and media. The public relation is mainly to improve the marketing environment public relation is mainly to improve the marketing environment through establishing the public image. There are many ways of through establishing the public image. There are

412、many ways of communication in public relations, all kinds of media or various forms communication in public relations, all kinds of media or various forms of direct communication. The application of the media in public of direct communication. The application of the media in public relations is usua

413、lly in the form of news report. The role of public relations is usually in the form of news report. The role of public relations is played in all aspects of the company. The strategy of public relations is played in all aspects of the company. The strategy of public relations can be divided into thr

414、ee levels: public relations campaign, relations can be divided into three levels: public relations campaign, public relations activities and public relations consciousness.public relations activities and public relations consciousness.上一页返回Figure 2-1返回Figure 2-2返回Chapter 3 FinanceLesson 1 An Introdu

415、ction to FinanceLesson 2 Properties of Financial AssetsLesson 3 Classification and Innovation of Financial AssetsLesson 4 An Introduction to Financial InstitutionsChapter 3 FinanceLesson 5 The Financial Institution System in China (1)Lesson 6 The Financial Institution System in China (2)Lesson 7 An

416、Introduction to Financial MarketsLesson 8 Money Market and Capital MarketLesson 9 The Primary Market and the Secondary Market返回Lesson 1 An Introduction to Finance Finance includes currency circulation, credit activities and other Finance includes currency circulation, credit activities and other rel

417、ated economic activities. In a broad sense, finance refers to all the related economic activities. In a broad sense, finance refers to all the economic activities concerning the issuing, keeping, exchanging and economic activities concerning the issuing, keeping, exchanging and settling of credit mo

418、ney, and even refers to the bullion trading. In a settling of credit money, and even refers to the bullion trading. In a narrow sense, finance means the circulation of credit money.narrow sense, finance means the circulation of credit money. 1. Composition of the Financial System 1. Composition of t

419、he Financial System Generally speaking, the financial system which provides a Generally speaking, the financial system which provides a framework for the cash flow within a specific economic entity is an framework for the cash flow within a specific economic entity is an organic system with the comb

420、ination of a series of financial elements organic system with the combination of a series of financial elements such as various financial instruments, institutions, markets and such as various financial instruments, institutions, markets and regulations so as to achieve the financing function of fun

421、ds. regulations so as to achieve the financing function of funds. 下一页返回Lesson 1 An Introduction to Finance To be more specific, the major elements existing in a financial system To be more specific, the major elements existing in a financial system are: financial assets or instruments (as transactio

422、n objects), financial are: financial assets or instruments (as transaction objects), financial institutions (as financial intermediaries or transaction subjects), institutions (as financial intermediaries or transaction subjects), financial markets (as transaction places) and financial mechanisms fi

423、nancial markets (as transaction places) and financial mechanisms and regulations (as organizational forms and systematical guarantee and regulations (as organizational forms and systematical guarantee for transaction activities).for transaction activities).2. Functions of the Financial System2. Func

424、tions of the Financial System The modern financial system involves the eight basic functions as The modern financial system involves the eight basic functions as follows: savings and investment; financing; financial resources follows: savings and investment; financing; financial resources allocation

425、: liquidity promotion: risk management: liquidation and allocation: liquidity promotion: risk management: liquidation and settlement: information reference: and transferring the effects of settlement: information reference: and transferring the effects of financial policies.financial policies.上一页返回L

426、esson 2 Properties of Financial Assets Financial assets which are generated through borrowing and Financial assets which are generated through borrowing and lending money stand for the right to claim for the future profits and lending money stand for the right to claim for the future profits and are

427、 usually expressed in vouchers, receipts and other legal documents. are usually expressed in vouchers, receipts and other legal documents. The issue or sale of financial assets will enable the issuer or transferrer The issue or sale of financial assets will enable the issuer or transferrer to acquir

428、e Rinds while bringing future profits to the buyer or holder. to acquire Rinds while bringing future profits to the buyer or holder. Financial assets are also called financial instruments, since Financial assets are also called financial instruments, since virtually they are instruments for the real

429、ization of funds financing.virtually they are instruments for the realization of funds financing. 1. Monetaryness 1. Monetaryness Some financial assets which can be used as a medium of exchange or Some financial assets which can be used as a medium of exchange or used for the settlement of transacti

430、ons are called money. used for the settlement of transactions are called money. 下一页返回Lesson 2 Properties of Financial Assets Money across the world commonly consists of two parts, namely, Money across the world commonly consists of two parts, namely, currency and current deposit. Near money (or quas

431、i-money) refers currency and current deposit. Near money (or quasi-money) refers to financial assets that may be easily and quickly converted into money to financial assets that may be easily and quickly converted into money at little cost, delay, or risk. Examples of near money include fixed at lit

432、tle cost, delay, or risk. Examples of near money include fixed deposit and savings deposit.deposit and savings deposit.2. Divisibility and Denomination2. Divisibility and Denomination Divisibility relates to the minimum size at which a financial asset Divisibility relates to the minimum size at whic

433、h a financial asset can be liquidated or exchanged for money. The smaller the size is, the can be liquidated or exchanged for money. The smaller the size is, the more divisible the financial asset is. Some financial assets such as bank more divisible the financial asset is. Some financial assets suc

434、h as bank deposit can be limitlessly divisible till the minimum size. deposit can be limitlessly divisible till the minimum size. 上一页 下一页返回Lesson 2 Properties of Financial Assets However, the divisibility of other financial assets depends on the size However, the divisibility of other financial asse

435、ts depends on the size of denomination which means the money payable for per unit asset of denomination which means the money payable for per unit asset when the financial assets are due.when the financial assets are due.3. Reversibility3. Reversibility Reversibility refers to the returned cost whic

436、h can be exchanged into Reversibility refers to the returned cost which can be exchanged into cash after the withdrawal of investment from a specific financial asset. cash after the withdrawal of investment from a specific financial asset. In this sense, reversibility is also called found-trip cost.

437、 Some financial In this sense, reversibility is also called found-trip cost. Some financial assets such as bank deposit are highly reversible in that they are assets such as bank deposit are highly reversible in that they are ordinarily free of handling charge. But some other financial assets, ordin

438、arily free of handling charge. But some other financial assets, though enjoying a high returned cost, have to suffer a relatively low though enjoying a high returned cost, have to suffer a relatively low reversibility. reversibility. 上一页 下一页返回Lesson 2 Properties of Financial Assets The greater the p

439、rice fluctuation is, the lower the reversibility is. The greater the price fluctuation is, the lower the reversibility is. Besides, the frequency of transactions and the thickness of markets are Besides, the frequency of transactions and the thickness of markets are in direct proportion to the rever

440、sibility.in direct proportion to the reversibility. 4. Term to Maturity 4. Term to Maturity Term to maturity is the remaining life of creditors assets or equity Term to maturity is the remaining life of creditors assets or equity assets before the date when they are expected to be paid off as planne

441、d assets before the date when they are expected to be paid off as planned or required to be liquidated by the holders. Term to maturity is also or required to be liquidated by the holders. Term to maturity is also named maturity for short. Different financial assets may have various named maturity f

442、or short. Different financial assets may have various terms to maturity. Financial instruments which are required to be paid terms to maturity. Financial instruments which are required to be paid off at any time by the creditors are current financial instruments. off at any time by the creditors are

443、 current financial instruments. Check accounts and savings accounts fall into this category. Check accounts and savings accounts fall into this category. 上一页 下一页返回Lesson 2 Properties of Financial Assets On the contrary On the contrary，financial assets like equity are perpetual financial assets like

444、equity are perpetual instruments, for they are not confined to be paid off on a specific date. instruments, for they are not confined to be paid off on a specific date. 5. Liquidity 5. Liquidity Liquidity is the ability of a financial asset to be converted into cash Liquidity is the ability of a fin

445、ancial asset to be converted into cash within the shortest time with minimum loss in value. Dollar assets, also within the shortest time with minimum loss in value. Dollar assets, also known as monetary assets, are assets with high liquidity, whereas the known as monetary assets, are assets with hig

446、h liquidity, whereas the liquidity of other financial assets not only depends on the assets liquidity of other financial assets not only depends on the assets popularity among market investors but also on the market thicknesspopularity among market investors but also on the market thickness 6. Conve

447、rtibility 6. Convertibility Convertibility is the ability of a financial asset to be converted into Convertibility is the ability of a financial asset to be converted into other assets. other assets. 上一页 下一页返回Lesson 2 Properties of Financial Assets This change may take place among assets of the same

448、 kind, for This change may take place among assets of the same kind, for instance, exchanging a bond into another bond. Besides, this change instance, exchanging a bond into another bond. Besides, this change may also happen among assets of different kinds, for example, may also happen among assets

449、of different kinds, for example, exchanging convertible bonds into stocks.exchanging convertible bonds into stocks.上一页返回Lesson 3 Classification and Innovation of Financial Assets 1. Traditional Classification of Financial Assets 1. Traditional Classification of Financial Assets Traditional financial

450、 assets mainly include dollar assets, credit assets Traditional financial assets mainly include dollar assets, credit assets and equity assets.and equity assets. (1) Dollar assets which serve as a medium of exchange, a measure of (1) Dollar assets which serve as a medium of exchange, a measure of va

451、lue and a means of wealth storage, are the most fundamental and value and a means of wealth storage, are the most fundamental and important financial assets, playing a critical role in the financial and important financial assets, playing a critical role in the financial and economic development.eco

452、nomic development. (2) Credit assets are a claim for the creditor to receive his principal (2) Credit assets are a claim for the creditor to receive his principal and interests from the debtor on a certain time in the future. and interests from the debtor on a certain time in the future. 下一页返回Lesson

453、 3 Classification and Innovation of Financial Assets As a result of lending and borrowing activities, credit assets are a As a result of lending and borrowing activities, credit assets are a significant instrument for traditional financing and investing based on significant instrument for traditiona

454、l financing and investing based on the early development of dollar assets.the early development of dollar assets. (3) Equity assets, commonly expressed in the form of stock, embody (3) Equity assets, commonly expressed in the form of stock, embody two rights of the equity holders, that is, the right

455、 to ask for the two rights of the equity holders, that is, the right to ask for the allocation of profits after the securities company has deducted loans allocation of profits after the securities company has deducted loans from the income and the right to vote for the operating decisions in this fr

456、om the income and the right to vote for the operating decisions in this pany. Financial assets can be subdivided into various smaller classes. On Financial assets can be subdivided into various smaller classes. On the one hand, all the assets have their own characteristics so as to meet the one hand

457、, all the assets have their own characteristics so as to meet the needs of various investors and financiers. the needs of various investors and financiers. 上一页 下一页返回Lesson 3 Classification and Innovation of Financial Assets On the other hand, all the assets can replace each other in certain On the o

458、ther hand, all the assets can replace each other in certain aspects since they have many in common (See aspects since they have many in common (See Figure 3-1Figure 3-1). ). 2. Evolution of Financial Assets 2. Evolution of Financial Assets As a means of wealth storage and instrument of financial As

459、a means of wealth storage and instrument of financial transactions, financial assets are produced and developed to meet the transactions, financial assets are produced and developed to meet the needs of financial and economic development.needs of financial and economic development. The earliest form

460、 of financial assets was dollar assets primarily used The earliest form of financial assets was dollar assets primarily used as a medium of exchange. Based on this function of money, commercial as a medium of exchange. Based on this function of money, commercial transactions developed rapidly, thus

461、helping money gradually acquire transactions developed rapidly, thus helping money gradually acquire another two functions.another two functions.上一页 下一页返回Lesson 3 Classification and Innovation of Financial Assets Namely, as a measure of value and a means of wealth storage and by Namely, as a measure

462、 of value and a means of wealth storage and by extension offering a favorable hotbed for lending and borrowing extension offering a favorable hotbed for lending and borrowing activities. Therefore, we welcomed the early stage of credit assets. A activities. Therefore, we welcomed the early stage of

463、credit assets. A coin has two sides. On the one hand, credit assets functioned as a coin has two sides. On the one hand, credit assets functioned as a crucial traditional means for investing and financing activities, playing crucial traditional means for investing and financing activities, playing a

464、 vital role in balancing Rinds and allocating financial resources. On a vital role in balancing Rinds and allocating financial resources. On the other hand, credit assets might make financing enterprises subject the other hand, credit assets might make financing enterprises subject to excessive debt

465、 burden. In this way, enterprises might be confronted to excessive debt burden. In this way, enterprises might be confronted with high risks in their financial management. To deal with this with high risks in their financial management. To deal with this problem, advantageous ways of equity financin

466、g (equity assets) were problem, advantageous ways of equity financing (equity assets) were accordingly developed.accordingly developed.上一页 下一页返回Lesson 3 Classification and Innovation of Financial Assets3. Innovation of Financial Assets3. Innovation of Financial Assets Since 1960s, financial innovati

467、ons, especially innovations concerning Since 1960s, financial innovations, especially innovations concerning financial instruments, have been emerging one after another. In terms financial instruments, have been emerging one after another. In terms of the banks balance sheet, there are balance-sheet

468、 instruments and of the banks balance sheet, there are balance-sheet instruments and off-balance-sheet (OBS) instruments; in terms of financing ways, there off-balance-sheet (OBS) instruments; in terms of financing ways, there are deposit instruments, loan instruments, bond instruments, and stock ar

469、e deposit instruments, loan instruments, bond instruments, and stock instruments: in terms of intermediary functions, there are instruments instruments: in terms of intermediary functions, there are instruments for transferring prices, instruments for transferring credit risks, for transferring pric

470、es, instruments for transferring credit risks, instruments for increasing liquidity of assets, instruments for creating instruments for increasing liquidity of assets, instruments for creating credit and equity, etc. To sum up, derivative instruments have these credit and equity, etc. To sum up, der

471、ivative instruments have these basic types, such as financial futures, options and swaps.basic types, such as financial futures, options and swaps.上一页返回Lesson 4 An Introduction to Financial Institutions Financial intermediaries act as the middlemen to transfer funds Financial intermediaries act as t

472、he middlemen to transfer funds from savings surplus units (savers) to savings deficit units (borrowers) from savings surplus units (savers) to savings deficit units (borrowers) by issuing indirect securities to raise money and invest the money into by issuing indirect securities to raise money and i

473、nvest the money into financial assets such as loans, income securities, etc. Being an financial assets such as loans, income securities, etc. Being an important part of the financial system and performing a vital role in important part of the financial system and performing a vital role in the opera

474、tion of the national econom3the operation of the national econom3，financial intermediaries financial intermediaries realize and promote the rational distribution of resources in the realize and promote the rational distribution of resources in the economic society, and enhance the operating efficien

475、cy of the social economic society, and enhance the operating efficiency of the social economy by clearing and guiding the flows of funds.economy by clearing and guiding the flows of funds. A financial institution is the bridge between savers and borrowers. A financial institution is the bridge betwe

476、en savers and borrowers. 下一页返回Lesson 4 An Introduction to Financial Institutions Its major functions are as follows: financing funds, spreading Its major functions are as follows: financing funds, spreading investment risks, reducing transaction costs, providing convenient investment risks, reducing

477、 transaction costs, providing convenient payment and settlement and transmitting monetary policy, etc.payment and settlement and transmitting monetary policy, etc. Financial institutions, in accordance with their specific functions, Financial institutions, in accordance with their specific functions

478、, can be divided into four categories: managerial financial can be divided into four categories: managerial financial institutions, policy-oriented financial institutions, commercial institutions, policy-oriented financial institutions, commercial financial institutions and international financial i

479、nstitutions.financial institutions and international financial institutions.上一页返回Lesson 5 The Financial Institution System in China (1) With the deepening reform of the financial system, China has With the deepening reform of the financial system, China has established a financial institution system

480、 with the central bank as the established a financial institution system with the central bank as the head, state-owned commercial banks as the both and other financial head, state-owned commercial banks as the both and other financial organizations developing together and cooperating with each othe

481、r organizations developing together and cooperating with each other by sharing a strict division of responsibility. Generally speaking, by sharing a strict division of responsibility. Generally speaking, financial institutions can be divided into two categories: first, banking financial institutions

482、 can be divided into two categories: first, banking financial institutions, occupying a leading position and mainly financial institutions, occupying a leading position and mainly including the central bank, policy banks and commercial banks: including the central bank, policy banks and commercial b

483、anks: second, non-bank financial institutions.second, non-bank financial institutions. 1. Central Bank 1. Central Bank Central bank is also known as national monetary authority. Central bank is also known as national monetary authority. 下一页返回Lesson 5 The Financial Institution System in China (1) The

484、 national monetary authority in China is the Peoples Bank of The national monetary authority in China is the Peoples Bank of China (hereinafter referred to as PBC), which is under the direct China (hereinafter referred to as PBC), which is under the direct leadership of the State Council and respons

485、ible for the supervision and leadership of the State Council and responsible for the supervision and administration over the financial industry together with China administration over the financial industry together with China Banking Regulatory Commission, China Securities Regulatory Banking Regula

486、tory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission.Commission and China Insurance Regulatory Commission. At present, the main functions of PBC are: to draft and enforce At present, the main functions of PBC are: to draft and enforce relevant laws and ad

487、ministrative regulations; to round out the relevant laws and administrative regulations; to round out the operation rules for financial institutions: to promulgate decrees and operation rules for financial institutions: to promulgate decrees and provisions in respect of function and responsibility p

488、erformances: provisions in respect of function and responsibility performances: to enact and implement monetary policies in accordance with law.to enact and implement monetary policies in accordance with law.上一页 下一页返回Lesson 5 The Financial Institution System in China (1) To regulate financial market

489、s, including the inter-bank lending To regulate financial markets, including the inter-bank lending market, the inter-bank bond market, foreign exchange market and market, the inter-bank bond market, foreign exchange market and gold market: to prevent and mitigate systemic financial risks in order g

490、old market: to prevent and mitigate systemic financial risks in order to safeguard financial stability; to determine the Renminbi exchange to safeguard financial stability; to determine the Renminbi exchange rate, maintain the Renminbi exchange rate at reasonable level: to rate, maintain the Renminb

491、i exchange rate at reasonable level: to exercise control on foreign exchange: to hold and manage the state exercise control on foreign exchange: to hold and manage the state foreign exchange and gold reserves; to issue the Renminbi and foreign exchange and gold reserves; to issue the Renminbi and ad

492、minister its circulation; to manage the State Treasury: to enact administer its circulation; to manage the State Treasury: to enact payment and settlement rules and organize their implementation in payment and settlement rules and organize their implementation in collaboration with relevant departme

493、nts, and ensure the normal collaboration with relevant departments, and ensure the normal operation of payment and settlement systems.operation of payment and settlement systems.上一页 下一页返回Lesson 5 The Financial Institution System in China (1) To develop statistical system for the financial industry a

494、nd organize To develop statistical system for the financial industry and organize their implementation; to be responsible for the consolidation of their implementation; to be responsible for the consolidation of financial statistics as well as the macroeconomic analysis and forecast: financial stati

495、stics as well as the macroeconomic analysis and forecast: to organize and coordinate the anti-money laundering work, guide to organize and coordinate the anti-money laundering work, guide and deploy the anti-money laundering work in the financial sector and deploy the anti-money laundering work in t

496、he financial sector and monitor suspicious funds related to money-laundering: to and monitor suspicious funds related to money-laundering: to administer credit reporting Industry and promote the building of administer credit reporting Industry and promote the building of credit information system: t

497、o participate in international financial credit information system: to participate in international financial activities in the capacity of the central bank: to engage in financial activities in the capacity of the central bank: to engage in financial operations in line with relevant rules; to under

498、take other assignments operations in line with relevant rules; to undertake other assignments assigned by the State Council. assigned by the State Council. 上一页 下一页返回Lesson 5 The Financial Institution System in China (1)2. Policy Banks2. Policy Banks China established three policy banks in 1994, name

499、ly, the Export- China established three policy banks in 1994, namely, the Export-Import Bank of China, the State Development Bank of China, and the Import Bank of China, the State Development Bank of China, and the Agricultural Development Bank of China.Agricultural Development Bank of China. The Ex

500、port-Import Bank of China (China Exim Bank) was set up in The Export-Import Bank of China (China Exim Bank) was set up in July 1, 1994. Fully owned by the Chinese government and under the July 1, 1994. Fully owned by the Chinese government and under the direct leadership of the State Council, China

501、Exim Bank is a direct leadership of the State Council, China Exim Bank is a governmental policy bank enjoying the same international credit governmental policy bank enjoying the same international credit ratings as Chinas sovereign ratings. As an important force in ratings as Chinas sovereign rating

502、s. As an important force in promoting foreign trade and economy and a significant component of promoting foreign trade and economy and a significant component of the financial system. the financial system. 上一页 下一页返回Lesson 5 The Financial Institution System in China (1) By doing so, the Bank is playi

503、ng an increasingly important role in By doing so, the Bank is playing an increasingly important role in promoting the development of Chinas open and export-oriented promoting the development of Chinas open and export-oriented econom3.Its mission includes: to implement state policies in industry, eco

504、nom3.Its mission includes: to implement state policies in industry, foreign trade and economyforeign trade and economy，finance and diplomacy; to promote, finance and diplomacy; to promote, through the provision of policy financing, the import and export of through the provision of policy financing,

505、the import and export of Chinese mechanical and electronic products and high- and new-tech Chinese mechanical and electronic products and high- and new-tech products, and encourage Chinese companies with comparative products, and encourage Chinese companies with comparative advantages to undertake o

506、ffshore construction contracts and overseas advantages to undertake offshore construction contracts and overseas investment projects: to strengthen Chinas relations with foreign investment projects: to strengthen Chinas relations with foreign countries and enhance the international economic and trad

507、e countries and enhance the international economic and trade cooperation.cooperation.上一页 下一页返回Lesson 5 The Financial Institution System in China (1) The State Development Bank, under the direct leadership of the The State Development Bank, under the direct leadership of the State Council, was founde

508、d on March 17, 1994, with registered capital State Council, was founded on March 17, 1994, with registered capital of 50 billion yuan. It is fully allocated by the state. The bank is of 50 billion yuan. It is fully allocated by the state. The bank is responsible for financing for key state construct

509、ion projects and the responsible for financing for key state construction projects and the macro-adjustment of the structure of the lending facilities. Its task macro-adjustment of the structure of the lending facilities. Its task includes: creating a stable and long-term source of financing through

510、 includes: creating a stable and long-term source of financing through mobilizing financial resources in the economy so as to meet the needs mobilizing financial resources in the economy so as to meet the needs of priority construction projects: providing policy-related credit and of priority constr

511、uction projects: providing policy-related credit and inertest subsidies to priority projects: operate in the leading industries inertest subsidies to priority projects: operate in the leading industries or extend the application of advanced technology as well as those inter-or extend the application

512、 of advanced technology as well as those inter-regional policy-based projects.regional policy-based projects.上一页 下一页返回Lesson 5 The Financial Institution System in China (1) Agricultural Development Bank of China (hereinafter referred to as Agricultural Development Bank of China (hereinafter referred

513、 to as ADBC) is a state-owned agricultural policy bank under the direct ADBC) is a state-owned agricultural policy bank under the direct administration of the State Council which was established in administration of the State Council which was established in accordance with The Circular on Establish

514、ment of Agricultural accordance with The Circular on Establishment of Agricultural Development Bank of China (the State Circular 1994 No. 25) of the Development Bank of China (the State Circular 1994 No. 25) of the State Council. The mission and purpose of the bank is to promote State Council. The m

515、ission and purpose of the bank is to promote development of agriculture and rural areas through the following development of agriculture and rural areas through the following activities: to raise the funds for agricultural policy businesses based on activities: to raise the funds for agricultural po

516、licy businesses based on the state credibility in accordance with the laws, regulations, and the state credibility in accordance with the laws, regulations, and policies: to undertake the agricultural policy financial services policies: to undertake the agricultural policy financial services specifi

517、ed by the Central Government: and to serve as an agent for the specified by the Central Government: and to serve as an agent for the State Treasury to allocate the special funds for supporting agriculture. State Treasury to allocate the special funds for supporting agriculture. 上一页 下一页返回Lesson 5 The

518、 Financial Institution System in China (1) ADBC practices independent accounting and business management, ADBC practices independent accounting and business management, enjoying self-management and operating in the capital preservation. enjoying self-management and operating in the capital preservat

519、ion. ADBCs business is under the regulation and supervision of the ADBCs business is under the regulation and supervision of the Peoples Bank of China and China Banking Regulatory Commission.Peoples Bank of China and China Banking Regulatory Commission.3. Commercial Banks3. Commercial Banks A commer

520、cial bank, set up in accordance with The PRC A commercial bank, set up in accordance with The PRC Commercial Banking Law and The PRC Company Law, is the Commercial Banking Law and The PRC Company Law, is the legal person of an enterprise that functions as absorbing public legal person of an enterpri

521、se that functions as absorbing public deposits, issuing loans and conducting payment and settlement deposits, issuing loans and conducting payment and settlement business. Chinas commercial banks are essentially divided into two business. Chinas commercial banks are essentially divided into two type

522、.type.上一页 下一页返回Lesson 5 The Financial Institution System in China (1) Firstly, fourstate-owned banks, that is, Bank of China, China Firstly, fourstate-owned banks, that is, Bank of China, China Construction Bank, ICBC and Agricultural Bank of China: secondly, Construction Bank, ICBC and Agricultural

523、 Bank of China: secondly, 13 joint-equity banks: Bank of Communications, China Merchants 13 joint-equity banks: Bank of Communications, China Merchants Bank, Guangdong Development Bank, Shenzhen Development Bank, Bank, Guangdong Development Bank, Shenzhen Development Bank, Industrial Bank, Zhejiang

524、Bank, China Minsheng Bank, China Industrial Bank, Zhejiang Bank, China Minsheng Bank, China Everbright Bank, Huaxia Bank, Bohai Bank, China CITIC Bank, Everbright Bank, Huaxia Bank, Bohai Bank, China CITIC Bank, Bank of Beijing and Shanghai Bank.Bank of Beijing and Shanghai Bank. The business of a c

525、ommercial bank is listed as follows: firstly, The business of a commercial bank is listed as follows: firstly, deposits, including demand deposits, time deposits and savings deposits, including demand deposits, time deposits and savings deposits.deposits.上一页 下一页返回Lesson 5 The Financial Institution S

526、ystem in China (1) Secondly, borrowed funds, including inter-bank borrowing, Secondly, borrowed funds, including inter-bank borrowing, borrowing from the central bank, rediscount, repurchase borrowing from the central bank, rediscount, repurchase agreement, large denomination certificates of deposit

527、, the agreement, large denomination certificates of deposit, the European Monetary Market borrowing and debt capital (specifically, European Monetary Market borrowing and debt capital (specifically, debt capital and bonds): thirdly, business assets, including loans and debt capital and bonds): third

528、ly, business assets, including loans and investment services; fourthly, intermediate business, including billing investment services; fourthly, intermediate business, including billing services, agent services, and consultation services, leasing services, services, agent services, and consultation s

529、ervices, leasing services, trust services; fifth, off-balance-sheet operations, including trust services; fifth, off-balance-sheet operations, including guarantee business, note insurance facilities and the loan sale.guarantee business, note insurance facilities and the loan sale.上一页返回Lesson 6 The F

530、inancial Institution System in China (2) Non-bank Financial Institutions Non-bank Financial Institutions In addition to the above banking financial institutions, there are In addition to the above banking financial institutions, there are many kinds of non-bank financial institutions in China, being

531、 an many kinds of non-bank financial institutions in China, being an indispensable part of the current financial system, which provide indispensable part of the current financial system, which provide specialized financial services, and mainly include state-owned and specialized financial services,

532、and mainly include state-owned and share holding insurance companies, finance companies of enterprise share holding insurance companies, finance companies of enterprise groups, financial leasing companies, investment banks, trust and groups, financial leasing companies, investment banks, trust and i

533、nvestment companies, securities companies, enterprises with investment companies, securities companies, enterprises with overseas Chinese capital, foreign-capital enterprises. Chinese-foreign overseas Chinese capital, foreign-capital enterprises. Chinese-foreign equity joint ventures and other non-b

534、ank financial institutions. The equity joint ventures and other non-bank financial institutions. The following shall introduce several major non-bank financial institutions.following shall introduce several major non-bank financial institutions.下一页返回Lesson 6 The Financial Institution System in China

535、 (2)1. Securities Companies1. Securities Companies The securities company is a financial institution having the status The securities company is a financial institution having the status of an independent legal entity and specializing in the operation of of an independent legal entity and specializi

536、ng in the operation of securities. It is consigned to issue stocks and bonds, to deal with securities. It is consigned to issue stocks and bonds, to deal with securities trading for both units and individuals, and is also engaged in securities trading for both units and individuals, and is also enga

537、ged in securities trading for itself.securities trading for itself. 2. Insurance Companies 2. Insurance Companies Currently, Chinas insurance companies may be roughly divided Currently, Chinas insurance companies may be roughly divided into three types: Chinese-funded insurance companies, branches o

538、f into three types: Chinese-funded insurance companies, branches of foreign insurance companies and joint-venture insurance companies.foreign insurance companies and joint-venture insurance companies.上一页 下一页返回Lesson 6 The Financial Institution System in China (2) They mainly deal with two types of b

539、usiness: They mainly deal with two types of business: property insurance, property insurance, specifically, including property loss insurance, liability insurance specifically, including property loss insurance, liability insurance and credit insurance, etc.; and credit insurance, etc.; personal ins

540、urance, concretely, including personal insurance, concretely, including life insurance, health insurance and accident insurance, etc. In life insurance, health insurance and accident insurance, etc. In accordance with the provisions of Insurance Law, an insurer shall not accordance with the provisio

541、ns of Insurance Law, an insurer shall not concurrently engage in business of both property insurance and concurrently engage in business of both property insurance and personal insurance.personal insurance. 3. Trust and Investment Companies 3. Trust and Investment Companies The trust and investment

542、company is a financial institution engaged The trust and investment company is a financial institution engaged in trust business. in trust business. 上一页 下一页返回Lesson 6 The Financial Institution System in China (2) China International Trust and Investment Corporation, the first China International Tru

543、st and Investment Corporation, the first trust and investment company after the founding of the PRC, was trust and investment company after the founding of the PRC, was established in October 1979, approved by the State Council. Its main established in October 1979, approved by the State Council. It

544、s main business is: business is: trust investment: trust investment: agency service: agency service: charter business: charter business: advisory service.advisory service. 4. Rural Credit Cooperatives and Urban Credit Cooperatives 4. Rural Credit Cooperatives and Urban Credit Cooperatives The busine

545、ss of credit cooperatives is basically similar to that of The business of credit cooperatives is basically similar to that of general commercial banks. Rural credit cooperative is a collective-general commercial banks. Rural credit cooperative is a collective-owned and cooperative financial institut

546、ion.owned and cooperative financial institution.上一页 下一页返回Lesson 6 The Financial Institution System in China (2) Characterized in absorbing farmers as shareholders and Characterized in absorbing farmers as shareholders and implementing democratic management by its members, providing implementing demo

547、cratic management by its members, providing financial services for the shareholders and township enterprises. financial services for the shareholders and township enterprises. Generally, urban credit cooperative is to provide financial services for Generally, urban credit cooperative is to provide f

548、inancial services for collective enterprises, private enterprises, individual business and city collective enterprises, private enterprises, individual business and city dwellers.dwellers.上一页返回Lesson 7 An Introduction to Financial Markets The financial market refers to the market of circulating fund

549、s The financial market refers to the market of circulating funds between supplier and demander through credit exchange. Generally between supplier and demander through credit exchange. Generally speaking, it is the market of realizing he monetary loans and speaking, it is the market of realizing he

550、monetary loans and circulating funds, conducting various bills and securities exchange. circulating funds, conducting various bills and securities exchange. The improved definition of financial market is a kind of system of The improved definition of financial market is a kind of system of transacti

551、ng and pricing financial assets.transacting and pricing financial assets. 1. The Function of Financial Markets 1. The Function of Financial Markets Financial markets provide three kinds of important services: firstly, Financial markets provide three kinds of important services: firstly, it promotes

552、the transaction of ownership among the economic units it promotes the transaction of ownership among the economic units with different demands, mainly through the innovation and with different demands, mainly through the innovation and distribution of the financial instruments.distribution of the fi

553、nancial instruments.下一页返回Lesson 7 An Introduction to Financial Markets Secondly, it provides the liquidity to the transaction of financial Secondly, it provides the liquidity to the transaction of financial ownership, that is, making the financial instruments possess the ownership, that is, making t

554、he financial instruments possess the relative convenience and recency to be converted into cash, thus relative convenience and recency to be converted into cash, thus making possible the purchasing power which exchanges the future making possible the purchasing power which exchanges the future curre

555、ncy according to the present agreed price: thirdly, it ensures the currency according to the present agreed price: thirdly, it ensures the integrity of financial transactions and promotes the efficiency of the integrity of financial transactions and promotes the efficiency of the financial system.fi

556、nancial system.2. The Structure of Financial Markets2. The Structure of Financial Markets A complete financial market is composed of many sub-markets with A complete financial market is composed of many sub-markets with different functions, and these different sub-markets make up an different functi

557、ons, and these different sub-markets make up an organic whole of national financial market. organic whole of national financial market. 上一页 下一页返回Lesson 7 An Introduction to Financial Markets Financial markets can be studied in line with different classification Financial markets can be studied in li

558、ne with different classification criteria.criteria. (1) International and domestic financial market in terms of (1) International and domestic financial market in terms of geographical area;geographical area; (2) Tangible and intangible financial market in terms of place of (2) Tangible and intangib

559、le financial market in terms of place of operation:operation: (3) Long-term fund market (capital market) and short-term fund (3) Long-term fund market (capital market) and short-term fund market (money market) in terms of trade deadline;market (money market) in terms of trade deadline; (4) Issuing m

560、arket (primary market) and circulating market (4) Issuing market (primary market) and circulating market (secondary market) in terms of nature of trade;(secondary market) in terms of nature of trade;上一页 下一页返回Lesson 7 An Introduction to Financial Markets (5) Interbank market, discount market, large d

561、eposit market, (5) Interbank market, discount market, large deposit market, securities market (including the stock market and the bond market), securities market (including the stock market and the bond market), foreign exchange market, the gold market and insurance market in foreign exchange market

562、, the gold market and insurance market in terms of object of trade;terms of object of trade; (6) Stock market and financial futures market in terms of delivery (6) Stock market and financial futures market in terms of delivery period;period; (7) Money market, capital market, and financial derivative

563、s (7) Money market, capital market, and financial derivatives market, foreign exchange market, insurance market, gold and other market, foreign exchange market, insurance market, gold and other investment market in terms of subject of trade.investment market in terms of subject of trade.上一页返回Lesson

564、8 Money Market and Capital Market In accordance with the time limit of trade instruments, the financial In accordance with the time limit of trade instruments, the financial market can be generally divided into two categories: money market market can be generally divided into two categories: money m

565、arket and capital market.and capital market. 1. Money Market 1. Money Market Money market is a short-term fund market, referring to the Money market is a short-term fund market, referring to the financial market with the financing cycle within one year. It is an financial market with the financing c

566、ycle within one year. It is an important part of the financial market. The financial instruments important part of the financial market. The financial instruments employed in this market are mainly short-term credit instruments employed in this market are mainly short-term credit instruments issued

567、by the government, banks or commercial enterprises, with the issued by the government, banks or commercial enterprises, with the characteristics of short financing cycle, high liquidity and low risks. characteristics of short financing cycle, high liquidity and low risks. 下一页返回Lesson 8 Money Market

568、and Capital Market These credit instruments have been called quasi-money as being These credit instruments have been called quasi-money as being placed after the cash and deposit in the money supply, so this market is placed after the cash and deposit in the money supply, so this market is also call

569、ed money market. also called money market. Money market can be further divided into a number of different Money market can be further divided into a number of different sub-markets. Money market includes the inter-bank market, sub-markets. Money market includes the inter-bank market, repurchase agre

570、ement market, commercial paper market, bankers repurchase agreement market, commercial paper market, bankers acceptance market, short-term government bond market, and large acceptance market, short-term government bond market, and large deposit market.deposit market. 2. Capital Market 2. Capital Mar

571、ket Capital market, also called long-term financial market or long- Capital market, also called long-term financial market or long-tern fund market, is a place for various money lending and securities tern fund market, is a place for various money lending and securities transactions with the financi

572、ng cycle above one year. transactions with the financing cycle above one year. 上一页 下一页返回Lesson 8 Money Market and Capital Market The trade object of capital market is long-term securities above one The trade object of capital market is long-term securities above one year. Because it involves longer

573、time capital, greater risks and more year. Because it involves longer time capital, greater risks and more stable income in the long-term financial activities, similar to the stable income in the long-term financial activities, similar to the capital investment, this market can be named capital mark

574、et. The capital investment, this market can be named capital market. The objects of deal are mainly the stocks, bonds and securities investment objects of deal are mainly the stocks, bonds and securities investment funds.funds. 1)Types of capital market 1)Types of capital market Capital market can b

575、e divided into primary market and secondary Capital market can be divided into primary market and secondary market. In he primary market, the newly absorbed securities have market. In he primary market, the newly absorbed securities have been issued and demanded by the investors, while in the second

576、ary been issued and demanded by the investors, while in the secondary market, the issued securities have been exchanged.market, the issued securities have been exchanged.上一页 下一页返回Lesson 8 Money Market and Capital Market Capital market consists of long-term credit market and the securities Capital ma

577、rket consists of long-term credit market and the securities market. The long-term credit market is the loan market between market. The long-term credit market is the loan market between financial institutions and business enterprises. The securities market is financial institutions and business ente

578、rprises. The securities market is the market financing through the issue and exchange of securities, the market financing through the issue and exchange of securities, including bond market, stock market, fund market, insurance market, including bond market, stock market, fund market, insurance mark

579、et, and financing lease market, etc.and financing lease market, etc. 2) Features of capital market 2) Features of capital market The contract of capital leasing in capital market is generally more The contract of capital leasing in capital market is generally more than one year, which is the distinc

580、tion between the capital market and than one year, which is the distinction between the capital market and the short-term money market and derivative market. Compared with the short-term money market and derivative market. Compared with the money market, the features of capital market are mainly.the

581、 money market, the features of capital market are mainly.上一页 下一页返回Lesson 8 Money Market and Capital Market (1) Long period of financing, at least one year, or for decades, even (1) Long period of financing, at least one year, or for decades, even without the time limit.without the time limit. (2) Re

582、latively poor liquidity. The raised fund is mainly for the (2) Relatively poor liquidity. The raised fund is mainly for the demand of long-term financing, so the liquidity and capability of being demand of long-term financing, so the liquidity and capability of being converted into cash are relative

583、ly weak.converted into cash are relatively weak. (3) Great risks and high benefits. Due to the long time financing, the (3) Great risks and high benefits. Due to the long time financing, the possibility of major changes becomes greater and the market price possibility of major changes becomes greate

584、r and the market price fluctuates easily. In this sense, the investors are confronted with higher fluctuates easily. In this sense, the investors are confronted with higher risks. However, the benefits in this market are higher as the reward of risks. However, the benefits in this market are higher

585、as the reward of higher risks.higher risks. 3) Constitution of Chinas capital market 3) Constitution of Chinas capital market上一页 下一页返回Lesson 8 Money Market and Capital Market The typical capital market in China includes four parts: The typical capital market in China includes four parts: (1) The tre

586、asury bond market, which means the issue and (1) The treasury bond market, which means the issue and transaction market with the financing period of above one year for the transaction market with the financing period of above one year for the treasury bond ensured by the state, the national key cons

587、truction bond, treasury bond ensured by the state, the national key construction bond, financial bond, basic construction bond, value bond, and special financial bond, basic construction bond, value bond, and special treasury bond.treasury bond. (2) Stock market, including the stock issuing market a

588、nd the stock (2) Stock market, including the stock issuing market and the stock exchanging market.exchanging market. (3) Long-term bond market of enterprises. (3) Long-term bond market of enterprises. (4) Long-term loan market. (4) Long-term loan market. 上一页返回Lesson 9 The Primary Market and the Seco

589、ndary Market 1. The Primary Market 1. The Primary Market The primary market is the financial market where the enterprise or The primary market is the financial market where the enterprise or the government sells the newly issued stocks, bonds and other the government sells the newly issued stocks, b

590、onds and other securities to the initial purchasers so as to raise funds.securities to the initial purchasers so as to raise funds. The investment bank is the important financial institution which The investment bank is the important financial institution which assists the first selling of securitie

591、s in the primary market. The practice assists the first selling of securities in the primary market. The practice of the investment bank is securities consignment that is to ensure the of the investment bank is securities consignment that is to ensure the securities of the company can be sold out at

592、 a certain price, then to the securities of the company can be sold out at a certain price, then to the public.public.下一页返回Lesson 9 The Primary Market and the Secondary Market In western countries, the primary market is also named securities In western countries, the primary market is also named sec

593、urities issuance market, primary financial market or original financial issuance market, primary financial market or original financial market. In the primary market, the demanders can obtain the funds market. In the primary market, the demanders can obtain the funds through the issuance of stocks a

594、nd bonds. In the process of issuing, the through the issuance of stocks and bonds. In the process of issuing, the issuer will generally not trade with the purchaser of holding the issuer will generally not trade with the purchaser of holding the money, so there needs an in-between institution, namel

595、y the money, so there needs an in-between institution, namely the securities broker. Therefore, the primary market is also known as the securities broker. Therefore, the primary market is also known as the securities broker market.securities broker market. 2. The Secondary Market 2. The Secondary Ma

596、rket The secondary market is a trading place for negotiable securities. The secondary market is a trading place for negotiable securities. 上一页 下一页返回Lesson 9 The Primary Market and the Secondary Market The secondary market is the circulating market of negotiable The secondary market is the circulatin

597、g market of negotiable securities, and is also the place of trading the issued negotiable securities, and is also the place of trading the issued negotiable securities. The secondary market provides for liquidity to ensure the securities. The secondary market provides for liquidity to ensure the hol

598、der can sell out the negotiable securities into cash at any moment. holder can sell out the negotiable securities into cash at any moment. Besides, the secondary market can set prices for negotiable securities Besides, the secondary market can set prices for negotiable securities and show the market

599、 prices to the stock holder, just by reason of and show the market prices to the stock holder, just by reason of providing the ways of turning the negotiable securities into cash.providing the ways of turning the negotiable securities into cash. 3. The Relation Between the Secondary Market and the P

600、rimary 3. The Relation Between the Secondary Market and the Primary MarketMarket The secondary market and the primary market are interdependent The secondary market and the primary market are interdependent and interacting.and interacting.上一页 下一页返回Lesson 9 The Primary Market and the Secondary Market

601、 The securities and their issuing types, numbers and ways provided The securities and their issuing types, numbers and ways provided by the primary market determine the scale, structure and speed of by the primary market determine the scale, structure and speed of circulating securities in the secon

602、dary market. As the place of trading circulating securities in the secondary market. As the place of trading securities, the secondary market promotes the primary market securities, the secondary market promotes the primary market positively. The secondary market with improved organization, perfect

603、positively. The secondary market with improved organization, perfect management and good service will rapidly and effectively distribute management and good service will rapidly and effectively distribute and transfer the issued securities from the primary market to the more and transfer the issued

604、securities from the primary market to the more proper investors, which provides the possibility of turning the proper investors, which provides the possibility of turning the securities into cash. securities into cash. 上一页 下一页返回Lesson 9 The Primary Market and the Secondary Market 3. The Relation Bet

605、ween the Secondary Market and the Primary 3. The Relation Between the Secondary Market and the Primary MarketMarket The secondary market and the primary market are interdependent The secondary market and the primary market are interdependent and interacting. The securities and their issuing types, n

606、umbers and and interacting. The securities and their issuing types, numbers and ways provided by the primary market determine the scale, structure ways provided by the primary market determine the scale, structure and speed of circulating securities in the secondary market. As the and speed of circu

607、lating securities in the secondary market. As the place of trading securities, the secondary market promotes the primary place of trading securities, the secondary market promotes the primary market positively. market positively. 上一页 下一页返回Lesson 9 The Primary Market and the Secondary Market The seco

608、ndary market with improved organization, perfect The secondary market with improved organization, perfect management and good service will rapidly and effectively distribute management and good service will rapidly and effectively distribute and transfer the issued securities from the primary market

609、 to the more and transfer the issued securities from the primary market to the more proper investors, which provides the possibility of turning the proper investors, which provides the possibility of turning the securities into cash. In addition, the supply and demand situation and securities into c

610、ash. In addition, the supply and demand situation and the price of securities in the secondary market will powerfully affect the price of securities in the secondary market will powerfully affect the issuance of securities in the primary market. Therefore, without the issuance of securities in the p

611、rimary market. Therefore, without the secondary market, the securities would have not gone smoothly, the the secondary market, the securities would have not gone smoothly, the primary market would have been unsustainable, and the issuance primary market would have been unsustainable, and the issuanc

612、e expansion would have become impossible.expansion would have become impossible.上一页返回Chapter 4 TourismLesson 1 Tourism in ChinaLesson 2 The Main Pillar Industries of Chinese TourismLesson 3 Beijing Imperial PalaceLesson 4 Mt. Huangshan in AnhuiLesson 5 The Terra Cotta Warriors and Horses of Qin Maus

613、oleumChapter 4 TourismLesson 6 The Three Gorges of Yangtze RiverLesson 7 West Lake of HangzhouLesson 8 The Scenic and Historic Interest Areas in ChangshaLesson 9 Shaoshan Scenic Areas in XiangtanChapter 4 TourismLesson 10 Dongting Lake Scenic Areas in YueyangLesson 11 The South Mountain Scenic Areas

614、 in HengyangLesson 12 Wulingyuan Scenic Areas in ZhangjiajieLesson 1 Tourism in China I n Chinese, the word tourism consists of tvo characters, I n Chinese, the word tourism consists of tvo characters, traveling and touring. Travelling means a journey of going out traveling and touring. Travelling m

615、eans a journey of going out from one place to another for a certain purpose; while touring refers from one place to another for a certain purpose; while touring refers to being out to go sightseeing and entertaining. The integration of the to being out to go sightseeing and entertaining. The integra

616、tion of the above two should be tourism in its comprehensive sense.above two should be tourism in its comprehensive sense. Therefore, a journey emphasizes on travelling, but a tour attaches Therefore, a journey emphasizes on travelling, but a tour attaches importance to sightseeing and entertainment

617、 as well as travelling.importance to sightseeing and entertainment as well as travelling. In recent years, China has achieved sustainable and rapid In recent years, China has achieved sustainable and rapid development in its tourism industry. Under the all-around construction development in its tour

618、ism industry. Under the all-around construction of a well-off society and the two-way nteraction between supply and of a well-off society and the two-way nteraction between supply and demand, the prospects of Chinese tourism are magnificent.demand, the prospects of Chinese tourism are magnificent.下一

619、页返回Lesson 1 Tourism in China1. Chinese Tourism Market Has Great Potential1. Chinese Tourism Market Has Great Potential With the increase of peoples wealth, leisure time and disposable With the increase of peoples wealth, leisure time and disposable incomes, domestic demand for the largest population

620、 tourism will be incomes, domestic demand for the largest population tourism will be greatly promoted at a high rate. Since China in the world, it is greatly promoted at a high rate. Since China in the world, it is endowed with an unparalleled advantage over any other country in the endowed with an

621、unparalleled advantage over any other country in the number of domestic tourists. number of domestic tourists. 2. China Enjoys a Richly Endowed Advantage of Tourism Resources2. China Enjoys a Richly Endowed Advantage of Tourism Resources Researches show that China enjoys the richest types of natural

622、 and Researches show that China enjoys the richest types of natural and humanistic tourist resources in excess of other great tourist powers humanistic tourist resources in excess of other great tourist powers such as the United States, Spain and France. such as the United States, Spain and France.

623、上一页 下一页返回Lesson 1 Tourism in China At present, there are more than 15,000 tourist areas (spots) in our At present, there are more than 15,000 tourist areas (spots) in our country, covering various aspects including the natural landscapes, country, covering various aspects including the natural lands

624、capes, history, culture, reformation achievements and social life, 28 of which history, culture, reformation achievements and social life, 28 of which have been included in the World Heritage List. Besides, we have 151 have been included in the World Heritage List. Besides, we have 151 national key

625、scenic spots, 44 national geological parks, 197 national national key scenic spots, 44 national geological parks, 197 national nature reserves, 439 national forest parks, 99 state historical and nature reserves, 439 national forest parks, 99 state historical and cultural cities, 360 state 4A-level t

626、ourist areas (spots), 137 Chinese cultural cities, 360 state 4A-level tourist areas (spots), 137 Chinese Excellent Tourism Cities, 1,269 state-level key cultural relics protection Excellent Tourism Cities, 1,269 state-level key cultural relics protection units, and more than 2,000 museums.units, and

627、 more than 2,000 museums. 3. China Shifts from Great Tourist Destination to the World Tourist 3. China Shifts from Great Tourist Destination to the World Tourist PowerPower上一页 下一页返回Lesson 1 Tourism in China According to the basic ideas of Tenth Five-Year Plan for Tourism According to the basic ideas

628、 of Tenth Five-Year Plan for Tourism Development worked out by the National Tourism Administration, by Development worked out by the National Tourism Administration, by 2020, the number of overseas tourists in China will have amounted to 2020, the number of overseas tourists in China will have amoun

629、ted to more than 210 million, bringing in foreign exchange earnings more more than 210 million, bringing in foreign exchange earnings more than 58 billion U.S. dollars, while the number of domestic tourists will than 58 billion U.S. dollars, while the number of domestic tourists will reach beyond 2.

630、9 billion, creating tourist income over 2.04 trillion reach beyond 2.9 billion, creating tourist income over 2.04 trillion yuan.yuan. The total tourist output will increase to more than 2.5 trillion yuan, The total tourist output will increase to more than 2.5 trillion yuan, which means that the pro

631、portion of GDP will increase to 8% more or which means that the proportion of GDP will increase to 8% more or less.less.上一页 下一页返回Lesson 1 Tourism in China Authoritative organizations including World Tourism Organization Authoritative organizations including World Tourism Organization (WTO), estimate

632、 that China will become the worlds top tourist (WTO), estimate that China will become the worlds top tourist destination in 2020. World Travel and Tourism Council predicts that destination in 2020. World Travel and Tourism Council predicts that by 2020, the total output of Chinese tourism will have

633、accounted for by 2020, the total output of Chinese tourism will have accounted for 8.64% of the gross domestic product, and tourist consumption 6.79% 8.64% of the gross domestic product, and tourist consumption 6.79% of the total domestic consumption, and tourist investment 8.61% of the of the total

634、 domestic consumption, and tourist investment 8.61% of the total domestic investment, close to the worlds average level.total domestic investment, close to the worlds average level.上一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism 1. Brief Introduction to Travel Agencies 1. Brief Introduct

635、ion to Travel Agencies Tour guides, who provide the first-line service in a travel agency, Tour guides, who provide the first-line service in a travel agency, employ specialized knowledge and shills to organize and arrange employ specialized knowledge and shills to organize and arrange activities fo

636、r tourists when offering guiding, lecturing and relevant activities for tourists when offering guiding, lecturing and relevant travel services. The tour guides duty is to offer guiding service, travel services. The tour guides duty is to offer guiding service, interpretation service and life service

637、. Currently, Chinese guides interpretation service and life service. Currently, Chinese guides usually fall into the following categories: usually fall into the following categories: according to the service according to the service scope there are team leaders, national guides, local guides and sco

638、pe there are team leaders, national guides, local guides and attractions guides ;attractions guides ;divided by professional nature there are full-time divided by professional nature there are full-time and part-time tour guides; and part-time tour guides; in terms of the language used by tour in te

639、rms of the language used by tour guides there are Chinese tour guides and foreign language guides .guides there are Chinese tour guides and foreign language guides .下一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism by technical degree there are primary guides, intermediate by technical deg

640、ree there are primary guides, intermediate guides, advanced guides, and super guides. To establish a good image guides, advanced guides, and super guides. To establish a good image in the eyes of tourists, first of all, a guide should pay attention to his in the eyes of tourists, first of all, a gui

641、de should pay attention to his first impression which is related to the tourists psychological first impression which is related to the tourists psychological appraisement on the tour guide, to a certain extent determining the appraisement on the tour guide, to a certain extent determining the tour

642、guides credibility to tourists. The guides appearance, dress, tour guides credibility to tourists. The guides appearance, dress, mental state, language tone, and sense of humor and wit will evoke mental state, language tone, and sense of humor and wit will evoke different psychological feelings from

643、 his clients, such as happiness, different psychological feelings from his clients, such as happiness, amazement, insipidity, repugnance and disgust, and further affect the amazement, insipidity, repugnance and disgust, and further affect the psychological evaluation of guests to the tour guide. psy

644、chological evaluation of guests to the tour guide. 上一页 下一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism Therefore, tour guides on the debut must be neatly and Therefore, tour guides on the debut must be neatly and appropriately dressed, full of energy and sincerity, so that they will be a

645、ppropriately dressed, full of energy and sincerity, so that they will be more likely to win the trust of tourists. Secondly comes the personality more likely to win the trust of tourists. Secondly comes the personality charm which comprehensively embodies ones knowledge, education, charm which compr

646、ehensively embodies ones knowledge, education, work capacity and resilience in a bid to appeal to the guests. Excellent work capacity and resilience in a bid to appeal to the guests. Excellent tour guides should be energetic, knowledgeable, wittily conversational tour guides should be energetic, kno

647、wledgeable, wittily conversational and amiable (approachable) while working orderly, serving warmly and amiable (approachable) while working orderly, serving warmly and thoughtfully and doing things calmly and decisively. In this way and thoughtfully and doing things calmly and decisively. In this w

648、ay they will be treated as tourists teachers on knowledge, and friends in they will be treated as tourists teachers on knowledge, and friends in life. Besides, tour guides and tourists should respect each other. In life. Besides, tour guides and tourists should respect each other. In tourism activit

649、ies, since tourists are not only the service objects, but tourism activities, since tourists are not only the service objects, but also cooperative partners of the guide. also cooperative partners of the guide. 上一页 下一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism Only when they have respe

650、ct and work in concert with each other Only when they have respect and work in concert with each other can tourism activities proceed smoothly to the desired results.can tourism activities proceed smoothly to the desired results.2. Brief Introduction to Tourist Hotel Industry2. Brief Introduction to

651、 Tourist Hotel Industry The main service positions of star hotels are catering and lobby The main service positions of star hotels are catering and lobby waiters (waitresses).waiters (waitresses). (1) Catering waiters will do the preparation before the meal, serve (1) Catering waiters will do the pr

652、eparation before the meal, serve the meal, and then close and put in order after the meal, well according the meal, and then close and put in order after the meal, well according to the quality requirement and procedure of restaurant services under to the quality requirement and procedure of restaur

653、ant services under the leadership of the foreman.the leadership of the foreman. Commonly used courteous terms on restaurant service should Commonly used courteous terms on restaurant service should achieve seven sounds and ten Chinese characters.achieve seven sounds and ten Chinese characters.上一页 下一

654、页返回Lesson 2 The Main Pillar Industries of Chinese Tourism.Sounds of greeting:.Sounds of greeting: Hello, sir/madam. Welcome (to our restaurant). Hello, sir/madam. Welcome (to our restaurant). Welcome! How many people in all? Sit here please. Welcome! How many people in all? Sit here please. .Sounds

655、of consultation:.Sounds of consultation: Sir/Madam, would you mind sitting here? Sir/Madam, would you mind sitting here? Excuse me, sir. May I take your order now? Are you ready to order Excuse me, sir. May I take your order now? Are you ready to order now?/This is the menu, you can select please.no

656、w?/This is the menu, you can select please. Would you like some wine or drink? What wine or drinks would Would you like some wine or drink? What wine or drinks would you like? We have . . .you like? We have . . .上一页 下一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism.Sounds of appreciation:.

657、Sounds of appreciation: Thank you for your opinion (advice), and well improve it. Thank Thank you for your opinion (advice), and well improve it. Thank you for your coming.you for your coming.Sounds of apology:.Sounds of apology: Im sorry to have kept you waiting. This is a dish of. Im sorry to have

658、 kept you waiting. This is a dish of. Im terribly sorry that I made your clothes dirty. Could you please Im terribly sorry that I made your clothes dirty. Could you please let me have it washed?let me have it washed?上一页 下一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism (2) The lobby waiter

659、 is a representative of the hotel image, who is (2) The lobby waiter is a representative of the hotel image, who is considered to be of supreme quality in all departments of the hotel by considered to be of supreme quality in all departments of the hotel by integrating rolling salesman, public relat

660、ions officer, mediator, integrating rolling salesman, public relations officer, mediator, information documenter and business supervisor into one. Hotel information documenter and business supervisor into one. Hotel management, guests impression or even their decisions on whether to management, gues

661、ts impression or even their decisions on whether to stay overnight often depend on the lobby waiters quality. stay overnight often depend on the lobby waiters quality. 3. Courteous Language at the Front Desk. 3. Courteous Language at the Front Desk. Good morning/evening. This isHotel. Room Reservati

662、on. May I Good morning/evening. This isHotel. Room Reservation. May I help you?help you? Hold on line, please. Could you please hold on for a moment? Hold on line, please. Could you please hold on for a moment? How many nights will you stay? (How long will you stay with us?) How many nights will you

663、 stay? (How long will you stay with us?)上一页 下一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism That will be four nights. That will be four nights. May I know the arrival date, please? May I know the arrival date, please? Would you like a single room or a double room? Would you like a single

664、 room or a double room? Im sorry, but were fully booked for single rooms. Would you like to Im sorry, but were fully booked for single rooms. Would you like to have a double one?have a double one? 4. Cases Analyses 4. Cases Analyses (1) A restaurant opened at night in hot business, and waiter Wang (

665、1) A restaurant opened at night in hot business, and waiter Wang had bustled around in a flurry till shut time. Then Wang saw a sir and had bustled around in a flurry till shut time. Then Wang saw a sir and a sitting there chatting, and there were no more foods in dishes. a sitting there chatting, a

666、nd there were no more foods in dishes. 上一页 下一页返回Lesson 2 The Main Pillar Industries of Chinese Tourism Wang thought that the guest would not eat and more, so he wanted Wang thought that the guest would not eat and more, so he wanted to remove the dishes in order to offer the guest a better conversat

667、ion to remove the dishes in order to offer the guest a better conversation environment. So Wang asked, May I remove the dishes if you wont environment. So Wang asked, May I remove the dishes if you wont eat it? But the guests suddenly became very angry when hearing that, eat it? But the guests sudde

668、nly became very angry when hearing that, as they thought that they were asked to leave. In that case, Wang as they thought that they were asked to leave. In that case, Wang apologized again and again, and finally the guests cooled down and left apologized again and again, and finally the guests cool

669、ed down and left the restaurant later. Please try to analyze what kind of language skills the restaurant later. Please try to analyze what kind of language skills the waiter should know.the waiter should know. (2) An individual tourist paid 1,000 yuan RMB as deposit at the (2) An individual tourist

670、paid 1,000 yuan RMB as deposit at the front desk on March the 12th, and booked room 8006 for two nights, front desk on March the 12th, and booked room 8006 for two nights, 300 yuan RMB per day till 12:00 at noon on the 14th. 300 yuan RMB per day till 12:00 at noon on the 14th. 上一页 下一页返回Lesson 2 The

671、Main Pillar Industries of Chinese Tourism When the desk clerk called to the room for checking out, nobody When the desk clerk called to the room for checking out, nobody answered. After checking, they found there was one luggage case answered. After checking, they found there was one luggage case wi

672、thout room card. Till the morning of the 15th, the Guest Room without room card. Till the morning of the 15th, the Guest Room Department said that the guest didnt return the night before. Till Department said that the guest didnt return the night before. Till 12:00 at noon on the 15th, the front des

673、k called room 8006 to check out 12:00 at noon on the 15th, the front desk called room 8006 to check out again. As the guest didnt come back yet, there was still only one again. As the guest didnt come back yet, there was still only one luggage case without room card when checking. It was found that

674、the luggage case without room card when checking. It was found that the guests deposit had already run out 900 yuan RMB for 3 days, just 100 guests deposit had already run out 900 yuan RMB for 3 days, just 100 yuan RMB left which was not enough for the room charge of that day. yuan RMB left which wa

675、s not enough for the room charge of that day. Thats to say, if the guest didnt come back to the hotel that day, he Thats to say, if the guest didnt come back to the hotel that day, he would owe the hotel 200 yuan RMB. would owe the hotel 200 yuan RMB. 上一页 下一页返回Lesson 2 The Main Pillar Industries of

676、Chinese Tourism Whats more, the rooms were not enough that day, as there was a Whats more, the rooms were not enough that day, as there was a tour group to check in. However, that guest was an individual tourist, tour group to check in. However, that guest was an individual tourist, and they couldnt

677、 get in touch with him because they didnt have his and they couldnt get in touch with him because they didnt have his telephone number. If you were the director at front desk, what would telephone number. If you were the director at front desk, what would you do?you do?上一页返回Lesson 3 Beijing Imperial

678、 Palace Located in the center of Beijing, there is a palace group equipped Located in the center of Beijing, there is a palace group equipped with red walls and yellow glazed tiles. That is the well-known Beijing with red walls and yellow glazed tiles. That is the well-known Beijing Imperial Palace,

679、 popularly known as the Forbidden City, from which Imperial Palace, popularly known as the Forbidden City, from which twenty-four emperors of the Ming and Qing Dynasties ruled China for twenty-four emperors of the Ming and Qing Dynasties ruled China for some 560 years. The palace, established in Yon

680、gle Year of Ming some 560 years. The palace, established in Yongle Year of Ming Dynasty (A.D.1406), is the largest and most complete ensemble of Dynasty (A.D.1406), is the largest and most complete ensemble of traditional imperial complex in China and in the world. As the home of traditional imperia

681、l complex in China and in the world. As the home of feudal emperors in the past, it now turns into the largest museum of feudal emperors in the past, it now turns into the largest museum of China-the Palace Museum, attracting a large number of visitors from China-the Palace Museum, attracting a larg

682、e number of visitors from home and abroad.home and abroad.下一页返回Lesson 3 Beijing Imperial Palace The Imperial Palace stretches from Tian An-men Square (Heavenly The Imperial Palace stretches from Tian An-men Square (Heavenly Peace Square) and Duan Gate along the straight main road inward to Peace Squ

683、are) and Duan Gate along the straight main road inward to the main entrance of the Forbidden City-the Meridian Gate-also the main entrance of the Forbidden City-the Meridian Gate-also called the Five Phoenix Building. There are four gates for the called the Five Phoenix Building. There are four gate

684、s for the Forbidden City respectively on four sides. In the south is the Meridian Forbidden City respectively on four sides. In the south is the Meridian Gate, in the east Dong Hua Gate, in the west Xi Hua Gate, and in the Gate, in the east Dong Hua Gate, in the west Xi Hua Gate, and in the north Mi

685、litary Prowess Gate. At the corner of each side stands a north Military Prowess Gate. At the corner of each side stands a watchtower in a unique and eye-catching shape. The whole imperial watchtower in a unique and eye-catching shape. The whole imperial city is a rectangle city, with a some 3-km-lon

686、g and 52-meter-wide moat city is a rectangle city, with a some 3-km-long and 52-meter-wide moat surrounding the palace walls outside, showing the magnificent surrounding the palace walls outside, showing the magnificent spectacle of the imperial castle. spectacle of the imperial castle. 上一页 下一页返回Les

687、son 3 Beijing Imperial Palace There are about 890 palaces and 1,870,000 houses of various types There are about 890 palaces and 1,870,000 houses of various types overlapping inside, each of which is elaborately arranged and skillfully overlapping inside, each of which is elaborately arranged and ski

688、llfully constructed, covering a total area of about 150,000 square meters.constructed, covering a total area of about 150,000 square meters. Beyond the Meridian Gate and through the Taihe Gate (Supreme Beyond the Meridian Gate and through the Taihe Gate (Supreme Harmony Gate) comes the center of the

689、 Forbidden City where we can Harmony Gate) comes the center of the Forbidden City where we can fmd three famous majestic halls of the Palace Museum: the Hall of fmd three famous majestic halls of the Palace Museum: the Hall of Supreme Harmony, the Hall of Complete Harmony and the Hall of Supreme Har

690、mony, the Hall of Complete Harmony and the Hall of Preserving Harmony, all of which stand on the white marble bases of Preserving Harmony, all of which stand on the white marble bases of more than two meters high. The bases are divided into three layers and more than two meters high. The bases are d

691、ivided into three layers and each layer is enclosed with white marble railings carved with patterns each layer is enclosed with white marble railings carved with patterns of dragons and phoenixes and clouds. of dragons and phoenixes and clouds. 上一页 下一页返回Lesson 3 Beijing Imperial Palace A lot of whit

692、e malachite dragons heads stretch out under the four A lot of white malachite dragons heads stretch out under the four corners of each base as the water drainage of the base. corners of each base as the water drainage of the base. Whenever it rains, water flows out from these dragons mouths, like Wh

693、enever it rains, water flows out from these dragons mouths, like lots of dragons spraying water at the same time. Thats the wonderful lots of dragons spraying water at the same time. Thats the wonderful view which embodies the combination of ancient architecture science view which embodies the combi

694、nation of ancient architecture science and art of our country. The entire palace is divided into two major and art of our country. The entire palace is divided into two major building groups, outer court in the front and inner palace in the building groups, outer court in the front and inner palace

695、in the back. The former mainly consists of the three mentioned halls: the Hall back. The former mainly consists of the three mentioned halls: the Hall of Supreme Harmony, the Hall of Complete Harmony, and the Hall of of Supreme Harmony, the Hall of Complete Harmony, and the Hall of Preserving Harmon

696、y, with the Hall of Literary Glory and the Hall of Preserving Harmony, with the Hall of Literary Glory and the Hall of Soldierly Bearing on both sides, providing the place where emperors Soldierly Bearing on both sides, providing the place where emperors dealt with the state affairs and called in mi

697、nisters. dealt with the state affairs and called in ministers. 上一页 下一页返回Lesson 3 Beijing Imperial Palace The inner place, mainly composed of three buildings-the Palace of The inner place, mainly composed of three buildings-the Palace of Heavenly Purity, the Hall of Union and Peace, and the Palace of

698、 Heavenly Purity, the Hall of Union and Peace, and the Palace of Earthly Tranquility, with the both wings of six palaces in east and west, Earthly Tranquility, with the both wings of six palaces in east and west, is the place where emperors conducted daily governmental affairs and is the place where

699、 emperors conducted daily governmental affairs and lived and played with their queens, concubines or children.lived and played with their queens, concubines or children.上一页返回Lesson 4 Mt. Huangshan in Anhui Mt. Huangshan, which lies in the low reaches of Yangtze River, Mt. Huangshan, which lies in th

700、e low reaches of Yangtze River, south of Anhui Province, is the famous tourist attraction of our south of Anhui Province, is the famous tourist attraction of our country. In Mt. Huangshan, a thousand of peaks compete in beauty country. In Mt. Huangshan, a thousand of peaks compete in beauty and clou

701、ds flow in ten thousand gullies. But it is particularly renowned and clouds flow in ten thousand gullies. But it is particularly renowned all over the world for its four wonders: pines, stones, clouds and all over the world for its four wonders: pines, stones, clouds and springs. Xu Xiake, geographe

702、r of Ming Dynasty, once highly spoke of springs. Xu Xiake, geographer of Ming Dynasty, once highly spoke of the charm of Huangshan Mountain. He said, you have no wish to visit the charm of Huangshan Mountain. He said, you have no wish to visit any other mountains after viewing the Five Sacred Mounta

703、ins: and any other mountains after viewing the Five Sacred Mountains: and you do not even wish to visit the Five Mountains after visiting Mount you do not even wish to visit the Five Mountains after visiting Mount Huangshan.Huangshan.下一页返回Lesson 4 Mt. Huangshan in Anhui Uniquely shaped pines, fantas

704、tic rocks, sea of clouds and hot springs Uniquely shaped pines, fantastic rocks, sea of clouds and hot springs are known as Four Wonders of Mt. Huangshan.are known as Four Wonders of Mt. Huangshan. Climb upwards along the mountain path, passing the Mercy Light Climb upwards along the mountain path,

705、passing the Mercy Light Temple, then Halfway Monastery and the One Line ”and you will see Temple, then Halfway Monastery and the One Line ”and you will see Jade Screen Pavilion. The most famous pine tree on Mount Huangshan Jade Screen Pavilion. The most famous pine tree on Mount Huangshan is the Gue

706、sts-Greeting Pine Tree which comes out of rocks and is the Guests-Greeting Pine Tree which comes out of rocks and stands upright over the Munsu-Cave and by the cliff edge of the Jade stands upright over the Munsu-Cave and by the cliff edge of the Jade Screen. It is about 1,000 years old and is alway

707、s taken as a friendly Screen. It is about 1,000 years old and is always taken as a friendly symbol of Mt. Huangshan, for its front branches stretch forward as if symbol of Mt. Huangshan, for its front branches stretch forward as if it is spreading its strong arms to greet guests from far away.it is

708、spreading its strong arms to greet guests from far away.上一页 下一页返回Lesson 4 Mt. Huangshan in Anhui Mount Huang has ten distinctively unusual shaped pines, such as Mount Huang has ten distinctively unusual shaped pines, such as Cushion Pine at the foot of Niubi (Ox Nose) Mountain, with dense Cushion Pi

709、ne at the foot of Niubi (Ox Nose) Mountain, with dense chunks just like Buddhist monks cushions on which someone is chunks just like Buddhist monks cushions on which someone is crossing legs and meditating: Black Tiger Pine by the Beginning Letter crossing legs and meditating: Black Tiger Pine by th

710、e Beginning Letter Peak, with tall and straight truncus and luxuriant spreading branches, Peak, with tall and straight truncus and luxuriant spreading branches, just like the incarnation of a black tiger, proudly standing in the just like the incarnation of a black tiger, proudly standing in the mou

711、ntains; the Crouching Dragon Pine the Bamboo Shoot Peak, lying mountains; the Crouching Dragon Pine the Bamboo Shoot Peak, lying on the rock walls, with shiny horns and outstretched beards, exactly on the rock walls, with shiny horns and outstretched beards, exactly like a green dragon going to roam

712、 or away. There are a lot of famous like a green dragon going to roam or away. There are a lot of famous uniquely shaped pines, such as the symbols of unity and friendliness-uniquely shaped pines, such as the symbols of unity and friendliness-Sister Pine, Chinese Unicorn Pine, Dragon Claw Pine, etc.

713、 Sister Pine, Chinese Unicorn Pine, Dragon Claw Pine, etc. 上一页 下一页返回Lesson 4 Mt. Huangshan in Anhui Mount Huang boasts fantastic rocks besides uniquely shaped pine. Mount Huang boasts fantastic rocks besides uniquely shaped pine. Mount Huang is said to be the world of grotesque and spectacular Mount

714、 Huang is said to be the world of grotesque and spectacular rocky peaks. Climb eastwards fromthe Halfway Monastery, and you rocky peaks. Climb eastwards fromthe Halfway Monastery, and you will see the Celestial Capital Peak, 1,810 meters above the sea level, will see the Celestial Capital Peak, 1,81

715、0 meters above the sea level, standing like a wall precipitously towering into the clouds. It is one of standing like a wall precipitously towering into the clouds. It is one of the three major peaks in Mt. Huangshan. On its peak stands a huge the three major peaks in Mt. Huangshan. On its peak stan

716、ds a huge stone resembling a big rooster, Down as A Golden Rooster Crowing stone resembling a big rooster, Down as A Golden Rooster Crowing Towards the Celestial Gate. If continuing to climb forward and reach Towards the Celestial Gate. If continuing to climb forward and reach the Curled-up Dragon S

717、lope, then looking back, you will find the big the Curled-up Dragon Slope, then looking back, you will find the big rooster on the peak disappears and is replaced by five old men hand in rooster on the peak disappears and is replaced by five old men hand in hand named Five Olds Upwards Celestial Cap

718、ital.hand named Five Olds Upwards Celestial Capital.上一页 下一页返回Lesson 4 Mt. Huangshan in Anhui So that is the fact that fantastic rock peaks in Mount Huang will So that is the fact that fantastic rock peaks in Mount Huang will change along with different positions. In other words, tourists will see ch

719、ange along with different positions. In other words, tourists will see these huge stones taking on various shapes from different angles, these huge stones taking on various shapes from different angles, making fantastic rocky peaks a splendid wonder of Mt. Huangshan.making fantastic rocky peaks a sp

720、lendid wonder of Mt. Huangshan.上一页返回Lesson 5 The Terra Cotta Warriors and Horses of Qin Mausoleum Situated in the east of Lintong county 37 1:ilometers far from Xian, Situated in the east of Lintong county 37 1:ilometers far from Xian, the Museumof Life-size Terra-cotta Horses and Armored Warriors w

721、as the Museumof Life-size Terra-cotta Horses and Armored Warriors was excavated from sites near the Mausoleum of the First Emperor of Qin excavated from sites near the Mausoleum of the First Emperor of Qin Dynasty (259 B.C.210 B.C.). With Lishan Mountain to the south and Dynasty (259 B.C.210 B.C.).

722、With Lishan Mountain to the south and Weishui River to the north, the Museum is a grand National key Weishui River to the north, the Museum is a grand National key cultural relic protection unit. The clay figures of warriors and horses cultural relic protection unit. The clay figures of warriors and

723、 horses are praised as The Eighth Wonder of the World and listed in the are praised as The Eighth Wonder of the World and listed in the catalogue Human Cultural Heritage of the World by UNESCO in catalogue Human Cultural Heritage of the World by UNESCO in 1987, and have already been honored as the n

724、ational SA-level scenic 1987, and have already been honored as the national SA-level scenic spot now.spot now. The famous Terra-cotta Museum consists of three main buildings, The famous Terra-cotta Museum consists of three main buildings, Pit 1, Pit 2 and Pit 3. Pit 1, Pit 2 and Pit 3. 下一页返回Lesson 5

725、 The Terra Cotta Warriors and Horses of Qin Mausoleum The three pits occupy an area of 22,000 square meters, housing The three pits occupy an area of 22,000 square meters, housing about 8,000 life-size pottery warriors and horses, more than 100 about 8,000 life-size pottery warriors and horses, more

726、 than 100 wooden chariots and 40,000 bronze weapons altogether. Among them wooden chariots and 40,000 bronze weapons altogether. Among them Pit 1 is of the largest scale, with an area of 12,000 square meters Pit 1 is of the largest scale, with an area of 12,000 square meters holding more than 6,000

727、terra-cotta warriors and horses: Pit 2 is the holding more than 6,000 terra-cotta warriors and horses: Pit 2 is the second largest, with an area of some 6,000 square meters containing second largest, with an area of some 6,000 square meters containing about one thousand terra-cotta warriors and hors

728、es: and Pit 3 is the about one thousand terra-cotta warriors and horses: and Pit 3 is the smallest, only about 500 square meters with 68 warrior figures inside. smallest, only about 500 square meters with 68 warrior figures inside. According to archaeological studies, the mass graves signify the bat

729、tle According to archaeological studies, the mass graves signify the battle formation of armed force safeguarding the Emperor Qin during night formation of armed force safeguarding the Emperor Qin during night before his death. before his death. 上一页 下一页返回Lesson 5 The Terra Cotta Warriors and Horses

730、of Qin Mausoleum The terra-cotta warriors and horses were made to protect his The terra-cotta warriors and horses were made to protect his mausoleum, and their locations in the three pits were based on the war mausoleum, and their locations in the three pits were based on the war deployment at that

731、time. Pit 3 is the command center of the entire deployment at that time. Pit 3 is the command center of the entire army. army. The Terra-cotta Museum is the unparalleled underground army The Terra-cotta Museum is the unparalleled underground army arrays in the world. When standing in front of the No

732、.l Pit, one will be arrays in the world. When standing in front of the No.l Pit, one will be impressed with a shock. Foremost forward are three rows of terra-impressed with a shock. Foremost forward are three rows of terra-cotta warriors, armed with bows and arrows, 70 in each row with total cotta w

733、arriors, armed with bows and arrows, 70 in each row with total number of 210 put altogether. They form the vanguard. Following number of 210 put altogether. They form the vanguard. Following close behind are 40 columns of infantry in armour with horse-drawn close behind are 40 columns of infantry in

734、 armour with horse-drawn chariots in the centre, gushing out from scores of trenches. chariots in the centre, gushing out from scores of trenches. 上一页 下一页返回Lesson 5 The Terra Cotta Warriors and Horses of Qin Mausoleum Besides the main body of the formation, there are flanks and three Besides the mai

735、n body of the formation, there are flanks and three ranks of full backs. The layout of the whole army arrays is strict, ranks of full backs. The layout of the whole army arrays is strict, exactly like tending to set out for a battle, making people exactly like tending to set out for a battle, making

736、 people spontaneously associate it with the prestige of First Qin Emperor with spontaneously associate it with the prestige of First Qin Emperor with shining spears and armoured horses in those years, invincibly shining spears and armoured horses in those years, invincibly conquering all of the othe

737、r rivaling states.conquering all of the other rivaling states. The height of clay figures of warriors and horses varies from 1.75 The height of clay figures of warriors and horses varies from 1.75 meters to 1.85 meters. In terms of their different uniforms, expressions meters to 1.85 meters. In term

738、s of their different uniforms, expressions and hairstyles, they are divided into general terra-cotta figures, and hairstyles, they are divided into general terra-cotta figures, warrior figures, figures of guarding warriors with chariots, etc. warrior figures, figures of guarding warriors with chario

739、ts, etc. 上一页 下一页返回Lesson 5 The Terra Cotta Warriors and Horses of Qin Mausoleum The entire style of clay figures of warriors and horses is full and The entire style of clay figures of warriors and horses is full and thick, vigorous and graceful, pithy and pure. They have distinctive thick, vigorous

740、and graceful, pithy and pure. They have distinctive facial expressions, hairstyles, postures, and gestures. Most of the facial expressions, hairstyles, postures, and gestures. Most of the pottery warriors and horses are out of their original colors due to fire pottery warriors and horses are out of

741、their original colors due to fire and long-period soaking. But bronze weapons such as swords, lances, and long-period soaking. But bronze weapons such as swords, lances, halberds, tuhuars unearthed in thepits, although buried more than halberds, tuhuars unearthed in thepits, although buried more tha

742、n 2,000 years, are still sharp and glittering. This can be regarded as a 2,000 years, are still sharp and glittering. This can be regarded as a miracle in the metallurgical history.miracle in the metallurgical history.上一页返回Lesson 6 The Three Gorges of Yangtze River The Three Gorges of Yangtze River

743、is alpine valleys formed by The Three Gorges of Yangtze River is alpine valleys formed by Yangtze River cutting vertically across the north-south Wu Mountain. Yangtze River cutting vertically across the north-south Wu Mountain. Stretching from Baidicheng (White Emperor City) of Fengjie County Stretc

744、hing from Baidicheng (White Emperor City) of Fengjie County in Sichuan to Nanjingguan Pass (Southern Crossing) of Yichang City in Sichuan to Nanjingguan Pass (Southern Crossing) of Yichang City in Hubei for a total length of over 200 kilometers, it is a famous tourist in Hubei for a total length of

745、over 200 kilometers, it is a famous tourist destination in China. The three gorges were named after Qutang destination in China. The three gorges were named after Qutang Gorge, Wu Gorge and Xiling Gorge from west to east.Gorge, Wu Gorge and Xiling Gorge from west to east. Qutang Gorge is the most sp

746、ectacular of Chinas Three Gorges, Qutang Gorge is the most spectacular of Chinas Three Gorges, starting from Baidicheng of Fengjie in the west and reaching the Daxi starting from Baidicheng of Fengjie in the west and reaching the Daxi (Great stream) Town of Wushan Mountain in the east. (Great stream

747、) Town of Wushan Mountain in the east. 下一页返回Lesson 6 The Three Gorges of Yangtze River Qutang Gorge is only 8 kilometers (5 miles) long, but it is also the Qutang Gorge is only 8 kilometers (5 miles) long, but it is also the narrowest and most dangerous part of the Yangtze River where the narrowest

748、and most dangerous part of the Yangtze River where the narrowest place is only dozens of meters. narrowest place is only dozens of meters. Fengjie was called Kuizhou Gate in ancient times, where we can fmd Fengjie was called Kuizhou Gate in ancient times, where we can fmd Zhuge Liangs Bagua (Eight D

749、iagrams) Battle Formations and state Zhuge Liangs Bagua (Eight Diagrams) Battle Formations and state historic sites such as Yongan (Eternal Peace) Palace where Liu Bei historic sites such as Yongan (Eternal Peace) Palace where Liu Bei entrusted his young son to the care of a minister, and Baidicheng

750、 that entrusted his young son to the care of a minister, and Baidicheng that Gongsun Shu proclaimed himself emperor, etc. The five big Chinese Gongsun Shu proclaimed himself emperor, etc. The five big Chinese characters carved at the cliff of the gorge mouth which generally characters carved at the

751、cliff of the gorge mouth which generally means Kuimen Gate is the most magnificent place all over the means Kuimen Gate is the most magnificent place all over the world, are impressively eye-catching. world, are impressively eye-catching. 上一页 下一页返回Lesson 6 The Three Gorges of Yangtze River As a ship

752、 is pushed out of Fengjie with river waves, people on it feel As a ship is pushed out of Fengjie with river waves, people on it feel themselves standing on water, well proving the saying the peak meets themselves standing on water, well proving the saying the peak meets with the skywith the sky，whil

753、e the boat navigates the grotto.while the boat navigates the grotto. Wu Gorge is located downstream of Qutang Gorge, stretching over Wu Gorge is located downstream of Qutang Gorge, stretching over 40 hm west from Daning River Mouth of Wushan Mountain and east 40 hm west from Daning River Mouth of Wu

754、shan Mountain and east to Guan Ferry of Badong County in Hubei province and lying across to Guan Ferry of Badong County in Hubei province and lying across the border of Sichuan and Hubei Provinces. It is the longest, neatest, the border of Sichuan and Hubei Provinces. It is the longest, neatest, and

755、 most magnificent and beautiful gorge among the three gorges, also and most magnificent and beautiful gorge among the three gorges, also called the large gorge. The river of Wu Gorge cuts its way through called the large gorge. The river of Wu Gorge cuts its way through two majestic mountains with l

756、ofty peaks and grotesque stones two majestic mountains with lofty peaks and grotesque stones gleaming above the floating mist which almost continuously hovers gleaming above the floating mist which almost continuously hovers over the river. over the river. 上一页 下一页返回Lesson 6 The Three Gorges of Yangt

757、ze River Valleys, deep and serene, always witness the changing shapes of Valleys, deep and serene, always witness the changing shapes of mountains as they peer out from the mist. If Qutang Gorge is mountains as they peer out from the mist. If Qutang Gorge is compared to a dangerous pass, then Wu Gor

758、ge is a natural scenery compared to a dangerous pass, then Wu Gorge is a natural scenery gallery, zigzagging elegantly through mountains. The most famous gallery, zigzagging elegantly through mountains. The most famous view of Wu Gorge is the twelve peaks of Wushan Mountain, which is view of Wu Gorg

759、e is the twelve peaks of Wushan Mountain, which is made up of limestone, kilometers higher above river surface, standing made up of limestone, kilometers higher above river surface, standing erectly on the north and south side of the gorge river, in various erectly on the north and south side of the

760、 gorge river, in various attractive poses and with different expressions. After the limestone is attractive poses and with different expressions. After the limestone is dissolved, people vividly name these peaks respectively according to dissolved, people vividly name these peaks respectively accord

761、ing to their shapes.their shapes.上一页 下一页返回Lesson 6 The Three Gorges of Yangtze River Such as Rosy Clouds Sightseeing Peak, Collecting Celestial Peak, Such as Rosy Clouds Sightseeing Peak, Collecting Celestial Peak, Holy Spring Peak at the north bank and Green Screen Peak, Flying Holy Spring Peak at

762、the north bank and Green Screen Peak, Flying Phoenix Peak, Gathering Crane Peak at south bank, among which Phoenix Peak, Gathering Crane Peak at south bank, among which Rosy Clouds Sightseeing Peak is the most towering and dainty. When Rosy Clouds Sightseeing Peak is the most towering and dainty. Wh

763、en you look up at its summit, the outstanding stone pillar is like a slim and you look up at its summit, the outstanding stone pillar is like a slim and graceful fairy maiden, from which the name Goddess Peak was graceful fairy maiden, from which the name Goddess Peak was derived.derived. Down Wu Go

764、rge was Xiling Gorge, west from the mouth of Xiang Down Wu Gorge was Xiling Gorge, west from the mouth of Xiang Creek of Zigui County, east to Nanjinguan Pass of Yichang City. Xiling Creek of Zigui County, east to Nanjinguan Pass of Yichang City. Xiling Gorge is the last section of the Three Gorges

765、with an overall length of Gorge is the last section of the Three Gorges with an overall length of 75 kilometers. Xiling Gorge can be divided into two sections.75 kilometers. Xiling Gorge can be divided into two sections.上一页 下一页返回Lesson 6 The Three Gorges of Yangtze River In the western section mainl

766、y lies Gorge of Military Book and In the western section mainly lies Gorge of Military Book and Treasured Sword, Gorge of Oxs Liver and Horses Lung, Kongling Treasured Sword, Gorge of Oxs Liver and Horses Lung, Kongling Gorge, etc, while in the eastern section stands Lamp Shadow Gorge Gorge, etc, wh

767、ile in the eastern section stands Lamp Shadow Gorge (Bright Moon Gorge), Yellow Cat Gorge (the Gorge of Yichang), etc. (Bright Moon Gorge), Yellow Cat Gorge (the Gorge of Yichang), etc. The width of Xiling Gorge varies from west to east, often a section of The width of Xiling Gorge varies from west

768、to east, often a section of wide gorges connecting with a section of narrow gorges in turn, equal wide gorges connecting with a section of narrow gorges in turn, equal in length. Xiling Gorge is known for being the most dangerous of the in length. Xiling Gorge is known for being the most dangerous o

769、f the three gorges to travel through with numerous reefs and odd-shaped three gorges to travel through with numerous reefs and odd-shaped stones existing in rapid shoals.stones existing in rapid shoals.上一页返回Lesson 7 West Lake of Hangzhou West Lake gains the name for lying in the west of Hangzhou. It

770、 was West Lake gains the name for lying in the west of Hangzhou. It was once called Xizi lake or Qiantang lake, then has been generally called once called Xizi lake or Qiantang lake, then has been generally called West Lake all the time since Song Dynasty. Since the ancient time, West Lake all the t

771、ime since Song Dynasty. Since the ancient time, there have been Ten Top Views in West Lake, namely Spring Dawn there have been Ten Top Views in West Lake, namely Spring Dawn at Su Causeway, Listening to Orioles Singing in the willows, Breeze-at Su Causeway, Listening to Orioles Singing in the willow

772、s, Breeze-Caressed Lotus in Yeast Courtyard, Calm Lake Reflecting the Autumn Caressed Lotus in Yeast Courtyard, Calm Lake Reflecting the Autumn Moon, Three Pools Mirroring the Moon, Sunset Glow over Leifeng Moon, Three Pools Mirroring the Moon, Sunset Glow over Leifeng Pagoda, Evening Bell Resoundin

773、g over Nanping Hill, Melting Snow at Pagoda, Evening Bell Resounding over Nanping Hill, Melting Snow at Broken Bridge, Twin Peaks Piercing into the Clouds, Viewing Fish at Broken Bridge, Twin Peaks Piercing into the Clouds, Viewing Fish at Flower Harbor, etc.Flower Harbor, etc.下一页返回Lesson 7 West Lak

774、e of Hangzhou Su Causeway, commonly called as Lord Su Causeway, starts south Su Causeway, commonly called as Lord Su Causeway, starts south from Nanping (South Screen) Road, and extends north to join the view from Nanping (South Screen) Road, and extends north to join the view Breeze-Caressed Lotus

775、in Yeast Courtyard with the total length of Breeze-Caressed Lotus in Yeast Courtyard with the total length of 2.8 kilometers; Strolling along the Su Causeway to enjoy the beautiful 2.8 kilometers; Strolling along the Su Causeway to enjoy the beautiful scenery of spring dawn when West Lake wakes up i

776、n the fog, full of scenery of spring dawn when West Lake wakes up in the fog, full of bird twitters and flower fragrance, you will be deeply touched by the bird twitters and flower fragrance, you will be deeply touched by the poetic landscape, hence the name Spring Dawn at Su which is regarded poeti

777、c landscape, hence the name Spring Dawn at Su which is regarded as the best view of West Lake.as the best view of West Lake. On the northwest of the Rainbow Bridge at Su Causeway and south On the northwest of the Rainbow Bridge at Su Causeway and south of Hongchun Bridge, there is a crooked courtyar

778、d that made wine for of Hongchun Bridge, there is a crooked courtyard that made wine for the local officials with the distillers yeast in Southern Song Dynasty. the local officials with the distillers yeast in Southern Song Dynasty. 上一页 下一页返回Lesson 7 West Lake of Hangzhou Within the courtyard, many

779、lotuses were planted and sent out sweet Within the courtyard, many lotuses were planted and sent out sweet fragrance in the gentle breeze in early summer, hence the name fragrance in the gentle breeze in early summer, hence the name Breeze-Caressed Lotus in Yeast Courtyard. Going to the west end of

780、Breeze-Caressed Lotus in Yeast Courtyard. Going to the west end of the Bai Causeway at an autumn night when the bright moon is hanging the Bai Causeway at an autumn night when the bright moon is hanging in the skyin the sky，you will find the scenic spot Calm Lake Reflecting the you will find the sce

781、nic spot Calm Lake Reflecting the Autumn Moon which is facing water on three sides and leans against Autumn Moon which is facing water on three sides and leans against Gushan Hill (Solitary hill). When the wind blows over the quiet water, Gushan Hill (Solitary hill). When the wind blows over the qui

782、et water, you will feel like entering a cool world. On the surface of South Lake you will feel like entering a cool world. On the surface of South Lake off Lesser Yingzhou stand three uniquely-shaped small pagodas, about off Lesser Yingzhou stand three uniquely-shaped small pagodas, about 2 meters h

783、igh.2 meters high.上一页 下一页返回Lesson 7 West Lake of Hangzhou When you see the pagodas, you may easily find theyre hollow, with When you see the pagodas, you may easily find theyre hollow, with holes all around. At moonlight night, candles are lit in the pagodas. The holes all around. At moonlight night

784、, candles are lit in the pagodas. The candle light is leaking out from the holes on top of the pagodas, and candle light is leaking out from the holes on top of the pagodas, and reflected in water, thus forming an extremely gorgeous and fancy reflected in water, thus forming an extremely gorgeous an

785、d fancy scenery of A single moon is in the skyscenery of A single moon is in the sky，while the shadow becomes while the shadow becomes three in the lake, hence the name Three Pools Mirroring the Moon. three in the lake, hence the name Three Pools Mirroring the Moon. Leifeng Pagoda is also called Hua

786、ng Fei (Huang Imperial Leifeng Pagoda is also called Huang Fei (Huang Imperial Concubine) Pagoda. The original seven-storey Leifeng Pagoda was Concubine) Pagoda. The original seven-storey Leifeng Pagoda was once built on Xizhao (Sunset) Hill at the south bank of West Lake. once built on Xizhao (Suns

787、et) Hill at the south bank of West Lake. 上一页 下一页返回Lesson 7 West Lake of Hangzhou When surrounded by the golden hues of the setting sun, the When surrounded by the golden hues of the setting sun, the resplendent golden pagoda is reflected with the mountain glory, resplendent golden pagoda is reflecte

788、d with the mountain glory, presenting us a special scenery with graceful flavor, called Sunset presenting us a special scenery with graceful flavor, called Sunset Glow Over Leifeng Pagoda: according to a popular legend, the Glow Over Leifeng Pagoda: according to a popular legend, the Madame White Sn

789、ake in The Tale of the White Serpent, was Madame White Snake in The Tale of the White Serpent, was suppressed by the a Buddhist monk Fa Hai under this pagoda which suppressed by the a Buddhist monk Fa Hai under this pagoda which collapsed on September 25, 1924.collapsed on September 25, 1924. The Pu

790、re Benevolence Temple under the Nanping Hill, is one of the The Pure Benevolence Temple under the Nanping Hill, is one of the four major jungle temples along West Lake. At the time of evening four major jungle temples along West Lake. At the time of evening devotions, the bell of the temple resounds

791、 through all sides, and the devotions, the bell of the temple resounds through all sides, and the lingering sound is melodious, inspiring meditative minds of people, lingering sound is melodious, inspiring meditative minds of people, thus gaining the name Evening Bell Resounding over Nanping Hill.th

792、us gaining the name Evening Bell Resounding over Nanping Hill.上一页 下一页返回Lesson 7 West Lake of Hangzhou Broken Bridge, also called Bridge in Sections, is situated at the Broken Bridge, also called Bridge in Sections, is situated at the watershed point of the Inner West Lake and Outer West Lakewatershe

793、d point of the Inner West Lake and Outer West Lake，with with one end connecting North Huanhu Road and the other end connecting one end connecting North Huanhu Road and the other end connecting the Bai Causeway. After a snowfall, when the snow on the more the Bai Causeway. After a snowfall, when the

794、snow on the more exposed side has melted, with the shaded side remaining white, it looks exposed side has melted, with the shaded side remaining white, it looks as if a long white belt has been ripped apart on the bridge, thus as if a long white belt has been ripped apart on the bridge, thus earning

795、 the name Melting Snow on the Broken Bridge.earning the name Melting Snow on the Broken Bridge. Around the north and south side of West Lake lie the South Peak Around the north and south side of West Lake lie the South Peak and North Peak which confront each other from afar. When the and North Peak

796、which confront each other from afar. When the mountain peaks loom among boundless and indistinct sea of clouds, mountain peaks loom among boundless and indistinct sea of clouds, they seem to pierce into the clouds, so that the name Twin Peaks they seem to pierce into the clouds, so that the name Twi

797、n Peaks Piercing into the Clouds is called. Piercing into the Clouds is called. 上一页 下一页返回Lesson 7 West Lake of Hangzhou The largest park of the lake region is the green area between The largest park of the lake region is the green area between Reflecting Ripples Bridge and Locking Waves Bridge on Su

798、 Causeway Reflecting Ripples Bridge and Locking Waves Bridge on Su Causeway of the West Lake, where there are scenic spots such as Red Fish Pond, of the West Lake, where there are scenic spots such as Red Fish Pond, Peony Garden, Large Lawn, and Flower Harbor. With a large variety Peony Garden, Larg

799、e Lawn, and Flower Harbor. With a large variety of plants and seasonable flowers in four seasons, the park becomes a of plants and seasonable flowers in four seasons, the park becomes a renowned characteristic place which can provide you with enjoyable renowned characteristic place which can provide

800、 you with enjoyable experience of viewing flowers, fish and harbor landscape, which is experience of viewing flowers, fish and harbor landscape, which is lrnown as Viewing Fish at Flower Harbor.lrnown as Viewing Fish at Flower Harbor.上一页返回Lesson 8 The Scenic and Historic Interest Areas in Changsha C

801、hangsha is an ancient cultural city with a long history of more than Changsha is an ancient cultural city with a long history of more than 2,000 years. Even in the spring and autumn periods, Changsha was one 2,000 years. Even in the spring and autumn periods, Changsha was one of the important strate

802、gic points of Chu State to seize hold of South of the important strategic points of Chu State to seize hold of South China. After Liu Bang founded the Han dynasty in 206 B.C., Linjiang China. After Liu Bang founded the Han dynasty in 206 B.C., Linjiang began to be named as Changsha, and set up as a

803、dependency state of began to be named as Changsha, and set up as a dependency state of Han dynasty. From then on, city walls were built to protect Changsha Han dynasty. From then on, city walls were built to protect Changsha and gradually Changsha became a military stronghold with vital and graduall

804、y Changsha became a military stronghold with vital importance. Changsha is located in the mid of Hunan Province, the importance. Changsha is located in the mid of Hunan Province, the Xiang rivers lower reaches, governing four counties (Changsha Xiang rivers lower reaches, governing four counties (Ch

805、angsha Count3Count3，Wangcheng Count3Wangcheng Count3，Liuyang County and Ningxiang Liuyang County and Ningxiang County) and 5 districts (the east, south, west, north and suburb County) and 5 districts (the east, south, west, north and suburb district). district). 下一页返回Lesson 8 The Scenic and Historic

806、 Interest Areas in Changsha There are Xiangjiang River and Liuyang River flowing within the There are Xiangjiang River and Liuyang River flowing within the border. Most key tourist spots of Changsha are related to historical border. Most key tourist spots of Changsha are related to historical sites.

807、sites.1. Yuelu Academy1. Yuelu Academy It is located at the foot of Yuelu Mountain, along the west bank of It is located at the foot of Yuelu Mountain, along the west bank of Xiangjiang River. Yuelu Academy was built by feudal officials in Xiangjiang River. Yuelu Academy was built by feudal official

808、s in KaiBao (976 A.D. years), the ninth year of Emperor Taizu of Song KaiBao (976 A.D. years), the ninth year of Emperor Taizu of Song Dynasty. It has a long history of 1,024 years till now, also called One-Dynasty. It has a long history of 1,024 years till now, also called One-Thousand-Year-Old Aca

809、dem3.”The academy is of a great scale, with Thousand-Year-Old Academ3.”The academy is of a great scale, with over 1,000 students studying there in its golden age, for which it was over 1,000 students studying there in its golden age, for which it was called Xiao Xiang Zhu Si , that is, to be nearly

810、as famous as the called Xiao Xiang Zhu Si , that is, to be nearly as famous as the place where Confucius delivered lectures in his hometown Zhu Si . place where Confucius delivered lectures in his hometown Zhu Si . 上一页 下一页返回Lesson 8 The Scenic and Historic Interest Areas in Changsha2. Female Cadaver

811、 of the Western Han Dynasty2. Female Cadaver of the Western Han Dynasty Dating back to more than 2,100 years ago, the cadaver was Dating back to more than 2,100 years ago, the cadaver was excavated in 1972 from No.l and No.2 graves of Tombs of the Western excavated in 1972 from No.l and No.2 graves

812、of Tombs of the Western Han Dynasty at Mawangdui in east suburb of Changsha City. At that Han Dynasty at Mawangdui in east suburb of Changsha City. At that time, the cadaver was kept intact, and the shin was elastic. Cultural time, the cadaver was kept intact, and the shin was elastic. Cultural reli

813、cs in the graves were also very abundant. There were silk books, relics in the graves were also very abundant. There were silk books, silk paintings, slips of bamboo for writing, lacquer wares, silk fabrics, silk paintings, slips of bamboo for writing, lacquer wares, silk fabrics, wood figurines, ea

814、rthen wares, agricultural and animal products, wood figurines, earthen wares, agricultural and animal products, Chinese herbal medicine materials, etc., adding up to more than 3,000 Chinese herbal medicine materials, etc., adding up to more than 3,000 pieces.pieces.上一页 下一页返回Lesson 8 The Scenic and H

815、istoric Interest Areas in Changsha3. Yuelu Mountain3. Yuelu Mountain Standing in the west bank of Xiangjiang River, Yuelu Mountain is Standing in the west bank of Xiangjiang River, Yuelu Mountain is endowed with ancient trees towering into the skyand mountain spring endowed with ancient trees toweri

816、ng into the skyand mountain spring flowing the whole year around. Range upon range of green peaks are flowing the whole year around. Range upon range of green peaks are graceful line carved jade while fragrant scent of flowers is gently graceful line carved jade while fragrant scent of flowers is ge

817、ntly touching your face with wind. Especially in late autumn when the touching your face with wind. Especially in late autumn when the maple leaves turn red through frost all over the mountain, a splendid maple leaves turn red through frost all over the mountain, a splendid beauty will take n agains

818、t a background of the blue sky, white clouds beauty will take n against a background of the blue sky, white clouds and clean water. It is both graceful and solemn. Climbing and looking and clean water. It is both graceful and solemn. Climbing and looking down from Wangxiang Pavilion on the peak of Y

819、uelu Mountain, you down from Wangxiang Pavilion on the peak of Yuelu Mountain, you can get a panoramic view of the whole city.can get a panoramic view of the whole city.上一页 下一页返回Lesson 8 The Scenic and Historic Interest Areas in Changsha4. Orange Islet in Xiangjiang River4. Orange Islet in Xiangjian

820、g River Its 5 kilometers long from south to north, about 100 meters wide Its 5 kilometers long from south to north, about 100 meters wide from east to west. Orange Islet is surrounded by water, like a giant from east to west. Orange Islet is surrounded by water, like a giant loose pulley anchoring i

821、n the iver. Fresh willow branches are drooping loose pulley anchoring in the iver. Fresh willow branches are drooping and waving in the wind in the spring. Flowers are competing with each and waving in the wind in the spring. Flowers are competing with each other in beauty and sweet fragrance is dif

822、fused all around in the other in beauty and sweet fragrance is diffused all around in the summer. Mature oranges are turning red and laurel blossoming out summer. Mature oranges are turning red and laurel blossoming out with light fragrance in the autumn. Green pine trees and bamboos, with light fra

823、grance in the autumn. Green pine trees and bamboos, pressed under the white snow, are as pure as carved silver and jade in pressed under the white snow, are as pure as carved silver and jade in the winter. The scenery is fascinatingly varying throughout the whole the winter. The scenery is fascinati

824、ngly varying throughout the whole year.year.上一页 下一页返回Lesson 8 The Scenic and Historic Interest Areas in Changsha5. Tianxin Pavilion5. Tianxin Pavilion Majestically located at the highest point of the ancient city, Tianxin Majestically located at the highest point of the ancient city, Tianxin Pavilio

825、n stands tall and erect with shady green trees. Ascending and Pavilion stands tall and erect with shady green trees. Ascending and overlooking from the pavilion, you will find the cloudy mountains overlooking from the pavilion, you will find the cloudy mountains come into sight when lamplights of te

826、n thousand families warm vour come into sight when lamplights of ten thousand families warm vour heart.heart.上一页返回Lesson 9 Shaoshan Scenic Areas in Xiangtan Xiangtan, called Tanzhou in the ancient time, boasts of a history of Xiangtan, called Tanzhou in the ancient time, boasts of a history of more

827、than 1,400 years. ShaoShan, the hometown of Chairman Mao more than 1,400 years. ShaoShan, the hometown of Chairman Mao Zedong, is famous for such scenic spots as the Former Residence, Zedong, is famous for such scenic spots as the Former Residence, Memorial Hall of Chairman Mao Zedong, Bronze Figure

828、 Square, Memorial Hall of Chairman Mao Zedong, Bronze Figure Square, Shaofeng Scenic Area and Water-dripping Cave.Shaofeng Scenic Area and Water-dripping Cave. Mao Zedongs Former Residence is located at Shangwu Ground, Mao Zedongs Former Residence is located at Shangwu Ground, Tudi Chong, Shaoshan V

829、illage, Shaoshan Township. It is a farmhouse Tudi Chong, Shaoshan Village, Shaoshan Township. It is a farmhouse of earth-wood structure, facing the south and presenting the shape of of earth-wood structure, facing the south and presenting the shape of the Chinese character ”(a shape of shouldering a

830、 couple of crates filled the Chinese character ”(a shape of shouldering a couple of crates filled with firewood). with firewood). 下一页返回Lesson 9 Shaoshan Scenic Areas in Xiangtan There are 18 rooms altogether, with 13 small grey-tile-roofed houses There are 18 rooms altogether, with 13 small grey-til

831、e-roofed houses in the east belonging to Mao Zedongs family and 5 thatch rooms in the in the east belonging to Mao Zedongs family and 5 thatch rooms in the west belonging to his neighbors. Above the front door of the central west belonging to his neighbors. Above the front door of the central hall,

832、hung a gilded wooden plaque with seven Chinese characters of hall, hung a gilded wooden plaque with seven Chinese characters of Comrade Mao Zedongs Former Residence written by Deng Comrade Mao Zedongs Former Residence written by Deng Xiaoping in 1983.Xiaoping in 1983. Eastward from the kitchen is a

833、horizontal room (contemporary Eastward from the kitchen is a horizontal room (contemporary dining hall), equipped with a square table and wooden benches. dining hall), equipped with a square table and wooden benches. Walking through the dinning hall comes Maos parents bedroom. The Walking through th

834、e dinning hall comes Maos parents bedroom. The square wooden frame bed, big black mosquito curtain, printed bed square wooden frame bed, big black mosquito curtain, printed bed sheet and cotton quilt will revive your memory back to the past years. sheet and cotton quilt will revive your memory back

835、to the past years. 上一页 下一页返回Lesson 9 Shaoshan Scenic Areas in Xiangtan On the east wall, there are portraits of Maos parents, radiating with On the east wall, there are portraits of Maos parents, radiating with kind and tough expressions. The next room is Maos bedroom in his kind and tough expressio

836、ns. The next room is Maos bedroom in his boyhood, with simple furnishings inside similar to his parents. There boyhood, with simple furnishings inside similar to his parents. There is a tong-oil lamp at bedside, which once accompanied Mao Zedong is a tong-oil lamp at bedside, which once accompanied

837、Mao Zedong getting through numerous sleepless nights and questing revolution getting through numerous sleepless nights and questing revolution truth in his young days. On the east wall is a group photo of Mao with truth in his young days. On the east wall is a group photo of Mao with his two brother

838、s and their mother. Inside the room, there is an his two brothers and their mother. Inside the room, there is an entrance to the wood attic above, where Mao Zedong secretly created entrance to the wood attic above, where Mao Zedong secretly created the first Shaoshan Communist Partv Branch in 1925.t

839、he first Shaoshan Communist Partv Branch in 1925.上一页 下一页返回Lesson 9 Shaoshan Scenic Areas in Xiangtan Walling through the bedroom to the open yard, at the east is the Walling through the bedroom to the open yard, at the east is the store room where labor tools are put inside, all of which are some us

840、ual store room where labor tools are put inside, all of which are some usual farm tools used in villages of Hunan, such as water wheel, straw rain farm tools used in villages of Hunan, such as water wheel, straw rain cape, winnower, and grain sieve and so on. There is also a granar3cape, winnower, a

841、nd grain sieve and so on. There is also a granar3，a a cattle pen and pigsty. When looking back on his teenage days, Mao cattle pen and pigsty. When looking back on his teenage days, Mao Zedong said his father always taught him that the Mao familys wealth Zedong said his father always taught him that

842、 the Mao familys wealth was acquired through hard laboring. In the south and west of the was acquired through hard laboring. In the south and west of the residence are rooms of Mao Zedongs two brothers, Mao Zetan and residence are rooms of Mao Zedongs two brothers, Mao Zetan and Mao Zemin, only furn

843、ished with some old furniture.Mao Zemin, only furnished with some old furniture.上一页 下一页返回Lesson 9 Shaoshan Scenic Areas in Xiangtan Outside the Former Residence, it is full of green landscape. Outside the Former Residence, it is full of green landscape. Breathing in the green universe people feel co

844、mpletely relaxed and Breathing in the green universe people feel completely relaxed and joyful, having an experience of the spiritual holy land and revival of joyful, having an experience of the spiritual holy land and revival of old memories. Although the great man has already passed away, his old

845、memories. Although the great man has already passed away, his great achievements shall be like the green hills and clear water beside great achievements shall be like the green hills and clear water beside the residence, staying forever in peoples hearts and lasting from the residence, staying forev

846、er in peoples hearts and lasting from generation to generation.generation to generation.上一页返回Lesson 10 Dongting Lake Scenic Areas in Yueyang Yueyang Tower is located on the west gate of Yueyang City and Yueyang Tower is located on the west gate of Yueyang City and borders on the shore of Dongting La

847、ke in Hunan province. It has long borders on the shore of Dongting Lake in Hunan province. It has long enjoyed the reputation of being the first tower under heaven as enjoyed the reputation of being the first tower under heaven as Dongting Lake is known as the first water under heaven. It is listed

848、Dongting Lake is known as the first water under heaven. It is listed as one of the three famous Chinese towers in the south of the Yangtze as one of the three famous Chinese towers in the south of the Yangtze River, along with the Yellow Crane Tower in Wuhan, Hubei Province River, along with the Yel

849、low Crane Tower in Wuhan, Hubei Province and the Prince Teng Pavilion in Nanchang, Jiangxi Province.and the Prince Teng Pavilion in Nanchang, Jiangxi Province. The architectural style of Yueyang Tower is quite unique. Neither an The architectural style of Yueyang Tower is quite unique. Neither an ir

850、on nail nor a beam is used in the whole building, which is extremely iron nail nor a beam is used in the whole building, which is extremely rare in our classic architecture history.rare in our classic architecture history.下一页返回Lesson 10 Dongting Lake Scenic Areas in Yueyang The main building has 3 f

851、loors in rectangle shape, with a width of The main building has 3 floors in rectangle shape, with a width of 17.24 meters, depth of 14.45 meters, and height of 15 meters. The total 17.24 meters, depth of 14.45 meters, and height of 15 meters. The total weight is supported by 4 sturdy nanmu pillars a

852、nd the second floor is weight is supported by 4 sturdy nanmu pillars and the second floor is braced by 12 round wood pillars together with 12 peripheral columns braced by 12 round wood pillars together with 12 peripheral columns made of Catalpa ovata underpining the overhanging flying eaves, made of

853、 Catalpa ovata underpining the overhanging flying eaves, making the tower as stable as a huge rock. The roof of Yueyang Tower making the tower as stable as a huge rock. The roof of Yueyang Tower is shaped as a generals helmet lifted by a Ruyi (satisfactory) corbel is shaped as a generals helmet lift

854、ed by a Ruyi (satisfactory) corbel arch. Such a helmet-roof with arching and upturned eaves is really a arch. Such a helmet-roof with arching and upturned eaves is really a rarity in ancient Chinese architectural history.rarity in ancient Chinese architectural history.上一页 下一页返回Lesson 10 Dongting Lak

855、e Scenic Areas in Yueyang Among the cultural relics of Yueyang Tower, the most famous is the Among the cultural relics of Yueyang Tower, the most famous is the couplet written by the genius poet Li Bai that reads the water and the couplet written by the genius poet Li Bai that reads the water and th

856、e sky merge in one color, and the wonders of natural beauty are sky merge in one color, and the wonders of natural beauty are boundless, and secondly is the carved screen inscribed by the boundless, and secondly is the carved screen inscribed by the calligrapher Zhang Zhao from Qing Dynasty. The scr

857、een which calligrapher Zhang Zhao from Qing Dynasty. The screen which records Fan Zhongyans Notes on Yueyang Tower is made of 12 records Fan Zhongyans Notes on Yueyang Tower is made of 12 pieces of huge red sandal wood and famous for the four unique pieces of huge red sandal wood and famous for the

858、four unique treasure features, namely, the article, chirographytreasure features, namely, the article, chirography，carving carving workmanship and timber.workmanship and timber.上一页 下一页返回Lesson 10 Dongting Lake Scenic Areas in Yueyang Yueyang Tower has been ruined and restored many times since it Yue

859、yang Tower has been ruined and restored many times since it was established over 1,700 years ago. The record restoration has was established over 1,700 years ago. The record restoration has amounted to more than 30 times. For many times, the government of amounted to more than 30 times. For many tim

860、es, the government of Peoples Republic of China has allocated funds to maintain Yueyang Peoples Republic of China has allocated funds to maintain Yueyang Tower as well as other relics such as Huaifu Pavilion (in honor of poet Tower as well as other relics such as Huaifu Pavilion (in honor of poet Du

861、fu), Tablet Corridor, Sanzui (Three Intoxication) Pavilion, Xianmei Dufu), Tablet Corridor, Sanzui (Three Intoxication) Pavilion, Xianmei (Saint Plum Blossom) Pavilion. The current Yueyang Tower was (Saint Plum Blossom) Pavilion. The current Yueyang Tower was restored in 1984.restored in 1984.上一页返回L

862、esson 11 The South Mountain Scenic Areas in Hengyang As one of the Five Sacred Mountains in China, Mount Hengshan, As one of the Five Sacred Mountains in China, Mount Hengshan, also called the South Mountain, is located in Hengshan Countyalso called the South Mountain, is located in Hengshan County，

863、Hunan province.Hunan province. Regarded as famous, natural and human landscape in China, Mount Regarded as famous, natural and human landscape in China, Mount Hengshan was listed in the first batch of state-level scenic areas by the Hengshan was listed in the first batch of state-level scenic areas

864、by the State Council in 1982. On August 1, 2007, the South Mountain was State Council in 1982. On August 1, 2007, the South Mountain was honored as a national nature reserve through the ratification of the honored as a national nature reserve through the ratification of the State Council.State Counc

865、il. It is necessary to reach Zhurong (the god of fire) Peak when you It is necessary to reach Zhurong (the god of fire) Peak when you climb Mt. Hengshan. The ancient saying goes that you would never climb Mt. Hengshan. The ancient saying goes that you would never know the height of Mt. Hengshan if n

866、ot climbing Zhurong Peak.know the height of Mt. Hengshan if not climbing Zhurong Peak.下一页返回Lesson 11 The South Mountain Scenic Areas in Hengyang On the peak stands the Zhurong Temple, which was set up in Ming On the peak stands the Zhurong Temple, which was set up in Ming Dynasty. West of Zhurong Pe

867、ak is a Moon-viewing Platform. It will Dynasty. West of Zhurong Peak is a Moon-viewing Platform. It will feast your eyes with special and beautiful views when you get there to feast your eyes with special and beautiful views when you get there to appreciate the moon in a cloudless night. There is al

868、so Sun-viewing appreciate the moon in a cloudless night. There is also Sun-viewing Platform on the peak, which is a wonderful place to see the grand view Platform on the peak, which is a wonderful place to see the grand view of sunrise.of sunrise. There are many temples on the mountain. Among them F

869、uyan There are many temples on the mountain. Among them Fuyan Temple, Nantai Temple, Cangjing (Sutra Collection) Hall and Temple, Nantai Temple, Cangjing (Sutra Collection) Hall and Fangguang Temple are the most well-mown ones. Fuyan Temple is of a Fangguang Temple are the most well-mown ones. Fuyan

870、 Temple is of a large-scale, known as No.l ancient temple in the South Mountain. large-scale, known as No.l ancient temple in the South Mountain. On the right of the temple is an over 1,400-year-old ginkgo tree with On the right of the temple is an over 1,400-year-old ginkgo tree with robust trunk,

871、exuberant branches and leaves. robust trunk, exuberant branches and leaves. 上一页 下一页返回Lesson 11 The South Mountain Scenic Areas in Hengyang Nantai Temple was set up in Six Dynasties, dating back more than Nantai Temple was set up in Six Dynasties, dating back more than 1,400 years. Cao Dongzong of Ja

872、panese Buddhism treated Nantai 1,400 years. Cao Dongzong of Japanese Buddhism treated Nantai Temple as a patriarch temple. Cangjing Hall gets its name for Temple as a patriarch temple. Cangjing Hall gets its name for preserving a Buddhist Scripture gifted by Emperor Taizu in Ming preserving a Buddhi

873、st Scripture gifted by Emperor Taizu in Ming Dynasty. Surrounded by range upon range of pinnacles and ancient Dynasty. Surrounded by range upon range of pinnacles and ancient trees towering to the skytrees towering to the sky，Cangjing Hall is endowed with beautiful Cangjing Hall is endowed with beau

874、tiful landscape. Nearby there are odd trees like Money Tree, Same-rooting landscape. Nearby there are odd trees like Money Tree, Same-rooting Tree, Connecting-branch Tree and historical relics, such as Yunchun Tree, Connecting-branch Tree and historical relics, such as Yunchun (Spring-granting) Pavi

875、lion, Shuzhuang (Dressing-up) Platform and (Spring-granting) Pavilion, Shuzhuang (Dressing-up) Platform and Diaoyu (Fishing) Platform,etc. Diaoyu (Fishing) Platform,etc. 上一页 下一页返回Lesson 11 The South Mountain Scenic Areas in Hengyang Elegance of Cangjing Hall is regarded as one of the four unique Ele

876、gance of Cangjing Hall is regarded as one of the four unique points in the South Mountain. Fangguang Temple which is located points in the South Mountain. Fangguang Temple which is located deep in the South Mountain, is quiet and graceful. It is embraced by a deep in the South Mountain, is quiet and

877、 graceful. It is embraced by a forest of ancient trees and murmuring streams, hence the comment forest of ancient trees and murmuring streams, hence the comment profundity of Fangguang Temple.profundity of Fangguang Temple.上一页返回Lesson 12 Wulingyuan Scenic Areas in Zhangjiajie Wulingyuan is a nationa

878、l first-grade conservation area and has been Wulingyuan is a national first-grade conservation area and has been included in World Nature Heritage List by UNESCO (United Nations included in World Nature Heritage List by UNESCO (United Nations Educational Scientific and Culture Organization). It is r

879、ock Educational Scientific and Culture Organization). It is rock physiognomy formed of rarely sandstone, and enjoys the reputation of physiognomy formed of rarely sandstone, and enjoys the reputation of the Great Natural Maze and No. l Worldwide Unique Mountain.the Great Natural Maze and No. l World

880、wide Unique Mountain. In 1988, Wulingyuan was approved to be a state key scenic area by In 1988, Wulingyuan was approved to be a state key scenic area by the State Council. In order to strengthen protection and the State Council. In order to strengthen protection and management of Wulingyuan, provin

881、cially administered Zhangjiajie management of Wulingyuan, provincially administered Zhangjiajie City and Wulingyuan district government came into existence City and Wulingyuan district government came into existence accordingly. On May 8, 2007, Wulingyuan scenic area of Zhangjiajie accordingly. On M

882、ay 8, 2007, Wulingyuan scenic area of Zhangjiajie was officially approved by the National Tourism Administration to be a was officially approved by the National Tourism Administration to be a national SA-level scenic area.national SA-level scenic area.下一页返回Lesson 12 Wulingyuan Scenic Areas in Zhangj

883、iajie Shuiraosimen, covering an area of 20 hectares, is located at the exit Shuiraosimen, covering an area of 20 hectares, is located at the exit of Jinbian (Golden Whip) Stream where four streams join together. of Jinbian (Golden Whip) Stream where four streams join together. With the surrounding h

884、ills and ranges shrouded in layered greenness, With the surrounding hills and ranges shrouded in layered greenness, Shuiraosimen is an integration of oddness, wildness, steepness, risk, Shuiraosimen is an integration of oddness, wildness, steepness, risk, serenity, exquisiteness, and ingenuity.seren

885、ity, exquisiteness, and ingenuity. Ten Miles Gallery is the name of Ganxi (Sweet Stream) Channel in Ten Miles Gallery is the name of Ganxi (Sweet Stream) Channel in Suoxi Valley, 20 to 30 meters in width and ten miles long. Fancy rock Suoxi Valley, 20 to 30 meters in width and ten miles long. Fancy

886、rock peaks in various shapes line long two banks of the shallow stream, and peaks in various shapes line long two banks of the shallow stream, and various flowers and trees spread from the stream bank towards the various flowers and trees spread from the stream bank towards the peak.peak.上一页 下一页返回Le

887、sson 12 Wulingyuan Scenic Areas in Zhangjiajie The Southern Heavenly Gate is 10 meters high, 16 meters wide and 8 The Southern Heavenly Gate is 10 meters high, 16 meters wide and 8 meters thick, where ancient trees cluster around and grotesque meters thick, where ancient trees cluster around and gro

888、tesque mountains emulously show their beauty. The capacious area in front of mountains emulously show their beauty. The capacious area in front of the Gate has a capacity to hold 100 people.the Gate has a capacity to hold 100 people. There are 13 halls, 96 passageways, 3 waterfalls and 1 underground

889、 There are 13 halls, 96 passageways, 3 waterfalls and 1 underground river in Yellow Dragon Cave. The cave, 15 kilometers deep, covers a river in Yellow Dragon Cave. The cave, 15 kilometers deep, covers a total area of 20 hectares. It is divided into six scenic spots, namely, total area of 20 hectare

890、s. It is divided into six scenic spots, namely, Dragon Palace, Crystal Palace, Shiqin (Stone Heptachord) Peak, Dragon Palace, Crystal Palace, Shiqin (Stone Heptachord) Peak, Tianxian (Goddess) Water, Rock Cereus, Xiangshui (Loud Water) Tianxian (Goddess) Water, Rock Cereus, Xiangshui (Loud Water) Ri

891、ver. In the cave youll see splendid stalactites, stone pillars, stone River. In the cave youll see splendid stalactites, stone pillars, stone curtain, stone waterfalls, stone rivers, stone whips, stone flowers, etc.curtain, stone waterfalls, stone rivers, stone whips, stone flowers, etc.上一页 下一页返回Les

892、son 12 Wulingyuan Scenic Areas in Zhangjiajie The Tianzi (Son of Heaven) Mountain Natural Resource Reserve, The Tianzi (Son of Heaven) Mountain Natural Resource Reserve, located in the north of Wulingyuan, is close to and borders Zhangjiajie located in the north of Wulingyuan, is close to and border

893、s Zhangjiajie Mountain and Suoxi Valley. It is one of the three greatest scenic areas Mountain and Suoxi Valley. It is one of the three greatest scenic areas of Wulingyuan, with a total area of 67 square kilometers. The Tianzi of Wulingyuan, with a total area of 67 square kilometers. The Tianzi Moun

894、tain is 1,262.5 meters high above sea level (the highest point is Mountain is 1,262.5 meters high above sea level (the highest point is Kunlun peak), while the lowest point is 534 meters. It enjoys the Kunlun peak), while the lowest point is 534 meters. It enjoys the reputation of the King of Peak F

895、orest all along. Peaks stand in great reputation of the King of Peak Forest all along. Peaks stand in great numbers in the east, west and south, with ravines laying vertically and numbers in the east, west and south, with ravines laying vertically and horizontally.horizontally. Shentang (Divine Shri

896、ne) Bay is a big bottomless bay encircled with Shentang (Divine Shrine) Bay is a big bottomless bay encircled with sky scraping cliffs all sides. sky scraping cliffs all sides. 上一页 下一页返回Lesson 12 Wulingyuan Scenic Areas in Zhangjiajie Covered with virgin forests, the bottom of the bay is seen to be

897、Covered with virgin forests, the bottom of the bay is seen to be unfathomably deep and fully breathtaking. unfathomably deep and fully breathtaking. Close to the bay, there seems to be peculiar sounds like gongs and Close to the bay, there seems to be peculiar sounds like gongs and drums beating, pe

898、ople shouting and horse neighing in a mass around drums beating, people shouting and horse neighing in a mass around the ears. As a folk tale said, King Xiang died from jumping down to the the ears. As a folk tale said, King Xiang died from jumping down to the bay as he had been defeated in the war.

899、 The mountains all round were bay as he had been defeated in the war. The mountains all round were moved by the kings heroic spirits and gathered together to form the moved by the kings heroic spirits and gathered together to form the current Shengtang Bay.current Shengtang Bay. Fairy Scattering Flo

900、wers is a peak located inTianzi Mountain Fairy Scattering Flowers is a peak located inTianzi Mountain Natural Resource Reserve. The stone peak is prettily standing on top of Natural Resource Reserve. The stone peak is prettily standing on top of the clouds with extremely fascinating posture.the clou

901、ds with extremely fascinating posture.上一页 下一页返回Lesson 12 Wulingyuan Scenic Areas in Zhangjiajie Emerald green bushes spread on the summit, and splendid wild Emerald green bushes spread on the summit, and splendid wild flowers cover at the mountainside and the foot of the mountain. In the flowers cov

902、er at the mountainside and the foot of the mountain. In the late spring, when heavenly wind blows and moves clouds to float late spring, when heavenly wind blows and moves clouds to float around the peak, the peak looks like fairy scattering flowers.around the peak, the peak looks like fairy scatter

903、ing flowers. The Imperial Brush Peak includes three parallel peaks of varying The Imperial Brush Peak includes three parallel peaks of varying height. There are pines on the summit, quite like several brush pens height. There are pines on the summit, quite like several brush pens inserted reversely.

904、 It is said that the brush pens were only for the use of inserted reversely. It is said that the brush pens were only for the use of King Xiang, so came the name. The Mountain seems to sink or float King Xiang, so came the name. The Mountain seems to sink or float from time to time in the surroundin

905、g intertwining clouds and mists. So from time to time in the surrounding intertwining clouds and mists. So people call it a jeweled palace in fairy hills.people call it a jeweled palace in fairy hills.上一页返回Figure 3-1返回Chapter 5 Business ManagementLesson1 Overview of ManagementLesson 2 The Double Att

906、ributes of ManagementLesson3 The Development of Management TheoryLesson4 Principles of ManagementLesson5 Techniques of Time Management and Target ManagementChapter 5 Business ManagementLesson6 Decision TechniquesLesson7 Planning WorkLesson 8 Organization WorkLesson 9 LeadershipLesson 10 ControlLesso

907、n 11 Innovation ManagementLesson1 Overview of Management Management, one of the most important activities in peoples life, Management, one of the most important activities in peoples life, starts and grows with the social activities of human beings. Since starts and grows with the social activities

908、of human beings. Since people are more and more relying on finishing the task collectively, and people are more and more relying on finishing the task collectively, and with the expansion of many organized groups, the significance of with the expansion of many organized groups, the significance of m

909、anagement becomes more and more important. So what is the management becomes more and more important. So what is the management? To our understanding, management is a process of social management? To our understanding, management is a process of social activities conducted by managers aiming to effe

910、ctively achieve activities conducted by managers aiming to effectively achieve organizational goals through their functions of planning, organizing, organizational goals through their functions of planning, organizing, leading and controlling to optimize the allocation of resources within leading an

911、d controlling to optimize the allocation of resources within the jurisdiction.the jurisdiction.下一页返回Lesson1 Overview of Management Management is targeted managing activities of different Management is targeted managing activities of different organizations in human society as its research object, wh

912、ich is to reveal organizations in human society as its research object, which is to reveal various rules in management activities complying with the reality. various rules in management activities complying with the reality. Nowadays, management has developed a set of theoretical system, Nowadays, m

913、anagement has developed a set of theoretical system, which is based on summaries and conclusions from practice and which is based on summaries and conclusions from practice and experience. As a result, we can say management is a subject of science, experience. As a result, we can say management is a

914、 subject of science, which requires people to discover and explore the rules of which requires people to discover and explore the rules of management, practice in terms of them, and improve the efficiency of management, practice in terms of them, and improve the efficiency of management in the light

915、 of scientific management theories and management in the light of scientific management theories and principles. principles. 上一页 下一页返回Lesson1 Overview of Management In managing practice, its not enough to master scientific theories In managing practice, its not enough to master scientific theories a

916、nd means of management. None of management theories can supply and means of management. None of management theories can supply all the managers with standard approaches to solve all the problems. all the managers with standard approaches to solve all the problems. Facing various objects and circumst

917、ances, managers must apply Facing various objects and circumstances, managers must apply techniques and means of management creatively to solve practical techniques and means of management creatively to solve practical problems, and thereby generate managing art and skills on the basis of problems,

918、and thereby generate managing art and skills on the basis of practice and experience.practice and experience. Practical management is a hind of art, moreover, the methodic Practical management is a hind of art, moreover, the methodic lnowledge which instructs such action is a subject of science. So

919、the lnowledge which instructs such action is a subject of science. So the artistry and the scientificity of management is not repellent but artistry and the scientificity of management is not repellent but complementary to each plementary to each other.上一页返回Lesson 2 The Double Attributes of Manageme

920、nt Any social production is operated with certain mode and relation of Any social production is operated with certain mode and relation of production. The re-production process of society has dual nature, production. The re-production process of society has dual nature, including re-production of pr

921、oductive force and relation of including re-production of productive force and relation of production. Therefore, the management of re-production process of production. Therefore, the management of re-production process of society also has dual nature, that is to say, the nature attribute related so

922、ciety also has dual nature, that is to say, the nature attribute related with productive force and the social attribute with relation of with productive force and the social attribute with relation of production.production. The nature attribute is also called productivity attribute. In The nature at

923、tribute is also called productivity attribute. In managing procedures, managers should optimize the allocation of managing procedures, managers should optimize the allocation of resources such as staff, treasure and substance to realize the scientific resources such as staff, treasure and substance

924、to realize the scientific organization of productivity. organization of productivity. 下一页返回Lesson 2 The Double Attributes of Management These belong to the category of productivity, and they are universal These belong to the category of productivity, and they are universal even current without any c

925、hange in countries and social systems.even current without any change in countries and social systems. The social attribute is also named relation of production attribute. The social attribute is also named relation of production attribute. Management indicates the benefit relations among different

926、classes, Management indicates the benefit relations among different classes, social groups and labors, so the process consequentially is involved in social groups and labors, so the process consequentially is involved in human relations and adjustment of economic profit. With great color human relat

927、ions and adjustment of economic profit. With great color of ideology, such process is part of the category of production relation of ideology, such process is part of the category of production relation and social relation, and is closely correlated with national culture and social relation, and is

928、closely correlated with national culture tradition, social system, national custom, organizational tradition, tradition, social system, national custom, organizational tradition, social fashion and so on. Therefore, the reference and communication social fashion and so on. Therefore, the reference a

929、nd communication of management are complicated in different countries, nations and of management are complicated in different countries, nations and social systems, and it cannot be put into use without any change.social systems, and it cannot be put into use without any change.上一页返回Lesson3 The Deve

930、lopment of Management Theory Although the concept and practice of management has existed for Although the concept and practice of management has existed for thousands of years, management has formed as a scientific subject thousands of years, management has formed as a scientific subject since the l

931、ate 19th century. In terms of the development history of since the late 19th century. In terms of the development history of management theories, it contains 4 stages.management theories, it contains 4 stages. 1. Stage of Classical Management Theory 1. Stage of Classical Management Theory In the wes

932、t, systematical definition of management theory began In the west, systematical definition of management theory began from the end of the 19th and the beginning of the 20th century. Theory from the end of the 19th and the beginning of the 20th century. Theory in this stage is named as classic manage

933、ment theory or scientific in this stage is named as classic management theory or scientific management theory. The representative experts are Taylor management theory. The representative experts are Taylor (America), Fayol (France) and Web (German3).(America), Fayol (France) and Web (German3).下一页返回L

934、esson3 The Development of Management Theory The founder of scientific management theory is Taylor, an American. The founder of scientific management theory is Taylor, an American. He changed the traditional management which was conducted by He changed the traditional management which was conducted b

935、y experience, and changed the experiential management into a hind of experience, and changed the experiential management into a hind of scientific management. In 1911, he published the book Theory of scientific management. In 1911, he published the book Theory of Scientific Management which laid the

936、 foundation of scientific Scientific Management which laid the foundation of scientific management theory, and marked its official formation. Then, Taylor is management theory, and marked its official formation. Then, Taylor is regarded as the father of scientific management.regarded as the father o

937、f scientific management. Henry Fayol was born in a bourgeois family in France. Graduating Henry Fayol was born in a bourgeois family in France. Graduating from a mining school in 1960, he has been a senior manager since 1966. from a mining school in 1960, he has been a senior manager since 1966. He

938、has written many books, and the most representative work is He has written many books, and the most representative work is lndustrial Management aid General Management.lndustrial Management aid General Management.上一页 下一页返回Lesson3 The Development of Management Theory His leading contribution is intro

939、ducing management function firstly His leading contribution is introducing management function firstly and establishing essential principles for management.and establishing essential principles for management. Marx Web was born in a wealthy family which had extensive social Marx Web was born in a we

940、althy family which had extensive social and political effect. He was a professor in Berlin University and and political effect. He was a professor in Berlin University and Munich University. His principal achievement in management theory Munich University. His principal achievement in management the

941、ory is putting forward the ideal model of executive organization.is putting forward the ideal model of executive organization. 2. Stage of Behavior Management Theory 2. Stage of Behavior Management Theory Behavior management theory has developed from human relations, Behavior management theory has d

942、eveloped from human relations, in which the most famous representative is George Elton Mayo. in which the most famous representative is George Elton Mayo. Mayos research on human relations has come from the Hawthorne Mayos research on human relations has come from the Hawthorne experiment. experimen

943、t. 上一页 下一页返回Lesson3 The Development of Management Theory As the leader of the experiment, he has summarized the Hawthorne As the leader of the experiment, he has summarized the Hawthorne experiment, and published his representative works Human Matter of experiment, and published his representative w

944、orks Human Matter of lndustrial Civilization, in which he put forward a series of concepts lndustrial Civilization, in which he put forward a series of concepts about human relations.about human relations. Mayos theory of human relations overcomes the shortage of classic Mayos theory of human relati

945、ons overcomes the shortage of classic management and lays a foundation for behavior science. Meanwhile, management and lays a foundation for behavior science. Meanwhile, he sets up a new area for the development of management, and he sets up a new area for the development of management, and generate

946、s great and profound effect on the theorys development.generates great and profound effect on the theorys development. On the basis of human relations theory constructed by Mayo, On the basis of human relations theory constructed by Mayo, behavior science came into being. behavior science came into

947、being. 上一页 下一页返回Lesson3 The Development of Management Theory It explores effective methods to generate a harmonious human It explores effective methods to generate a harmonious human relation to promote productive efficiency, through the researches relation to promote productive efficiency, through

948、the researches on human activities during production process and the reasons. on human activities during production process and the reasons. The major theoretical achievements of behavior science are: The major theoretical achievements of behavior science are: theories about human requirement and mo

949、tivation: theories about human requirement and motivation: theories of theories of human nature: human nature: theories about leading methods: and theories about leading methods: and theories theories about informal organization and human relations. about informal organization and human relations. 3

950、. Stage of Modern Management Theory3. Stage of Modern Management Theory After the World War 11 After the World War 11，following the steady political atmosphere, following the steady political atmosphere, the swift development of social productivity and promotion of the swift development of social pr

951、oductivity and promotion of socialization in productivity, the researches schools of on management socialization in productivity, the researches schools of on management are more and more extensive. are more and more extensive. 上一页 下一页返回Lesson3 The Development of Management Theory Consequently, vari

952、ous management came management theory. Consequently, various management came management theory. American into being, which brought the flourishing atmosphere of American into being, which brought the flourishing atmosphere of management expert, Rhodes Konez, visually described this as the management

953、 expert, Rhodes Konez, visually described this as the jungle of management theory.jungle of management theory. 4. The New Development of Management Theory 4. The New Development of Management Theory After the 1980s, the flying growth of lnowledge economy and After the 1980s, the flying growth of lno

954、wledge economy and practice of group management in a new period motivated the new practice of group management in a new period motivated the new development of the management idea and theory, and the development of the management idea and theory, and the representative ones are the theories of human

955、ism management,“ representative ones are the theories of humanism management,“ workflow re-production, learning organization theory and so on.workflow re-production, learning organization theory and so on.上一页返回Lesson4 Principles of Management Management principles are formed from the scientific anal

956、ysis and Management principles are formed from the scientific analysis and summary of practical tasks in management works. They highly summary of practical tasks in management works. They highly summarize and conclude all hinds of phenomena, systems and summarize and conclude all hinds of phenomena,

957、 systems and approaches in management. Therefore, they have universal and approaches in management. Therefore, they have universal and instructive significance for management activities.instructive significance for management activities. 1. Principle of System 1. Principle of System System is an org

958、anic unity with specialized functions, consisting of System is an organic unity with specialized functions, consisting of some elements which interact and rely on each other. Any system is an some elements which interact and rely on each other. Any system is an element of a senior system, and every

959、element itself is a junior system. element of a senior system, and every element itself is a junior system. Consequently, only for its elements can system have its real definition. Consequently, only for its elements can system have its real definition. 下一页返回Lesson4 Principles of Management A system

960、 has many characteristics, such as collectivity, relativity, A system has many characteristics, such as collectivity, relativity, purposiveness , integrity, hierarchy and dynamic.purposiveness , integrity, hierarchy and dynamic. 2. Principle of Humanism 2. Principle of Humanism The modern management

961、 considers that human is the core of The modern management considers that human is the core of management, and human enthusiasm is the power. It is the principle of management, and human enthusiasm is the power. It is the principle of humanism that all management should focus on mobilizing staffs hu

962、manism that all management should focus on mobilizing staffs enthusiasm to do their work. The core of humanism management is enthusiasm to do their work. The core of humanism management is practiced through staffs self-management to control and promote practiced through staffs self-management to con

963、trol and promote themselves for comprehensive and free development in the end. themselves for comprehensive and free development in the end. Humanism principle requires every manager to regard human element Humanism principle requires every manager to regard human element as the principal issue, val

964、ue how to deal with human relations and as the principal issue, value how to deal with human relations and create conditions for staff to exert initiative as much as they can.create conditions for staff to exert initiative as much as they can.上一页 下一页返回Lesson4 Principles of Management3. Principle of

965、Responsibility3. Principle of Responsibility In practical work, managers should deal correctly with the relations In practical work, managers should deal correctly with the relations among responsibility, authority, benefit and ability. It requires them to among responsibility, authority, benefit an

966、d ability. It requires them to define responsibility, rationally authorize, fulfill their benefit and bring define responsibility, rationally authorize, fulfill their benefit and bring up their ability to explore their potential energy sufficiently and up their ability to explore their potential ene

967、rgy sufficiently and improve the effectiveness of management.improve the effectiveness of management. 4. Principle of Effectiveness 4. Principle of Effectiveness Principle of effectiveness demands that every manager remember Principle of effectiveness demands that every manager remember that the fun

968、damental target of management is to create more and that the fundamental target of management is to create more and better economic and social effectiveness, and provide society with better economic and social effectiveness, and provide society with valuable contribution. valuable contribution. 上一页

969、下一页返回Lesson4 Principles of Management Managers should deal with the relations among effectiveness, effect Managers should deal with the relations among effectiveness, effect and efficiency correctly, build up notion of effectiveness, apply and efficiency correctly, build up notion of effectiveness,

970、apply objective rules consciously, master the situation of market at any time, objective rules consciously, master the situation of market at any time, establish flexible managing policy, adapt themselves to the complicated establish flexible managing policy, adapt themselves to the complicated and

971、challenging circumstance sensitively and fulfill the social demands.and challenging circumstance sensitively and fulfill the social demands.上一页返回Lesson5 Techniques of Time Management and Target Management For good performance, managers should take advantage of their For good performance, managers sh

972、ould take advantage of their own work time. It is a widespread phenomenon that administrators own work time. It is a widespread phenomenon that administrators time is not enough because of the much work within their limited time. time is not enough because of the much work within their limited time.

973、 An effective manager must master the technique of time management. An effective manager must master the technique of time management. The substance of time management is taking advantage of time The substance of time management is taking advantage of time effectively and it requires he make clear o

974、f his target, the activities to effectively and it requires he make clear of his target, the activities to realize the target, and their importance and emergency. The process of realize the target, and their importance and emergency. The process of effective time management includes 5 steps: list hi

975、s targets; arrange the effective time management includes 5 steps: list his targets; arrange the targets order in terms of significance: list the activities that he must targets order in terms of significance: list the activities that he must do; arrange the priority order of the activities, arrange

976、 a schedule of do; arrange the priority order of the activities, arrange a schedule of the priorities.the priorities.下一页返回Lesson5 Techniques of Time Management and Target Management Target management is first put forward by Drucker, a famous Target management is first put forward by Drucker, a famou

977、s management expert, in 1954 in his book Management Practice. Then management expert, in 1954 in his book Management Practice. Then he has come out with the idea of target management and self-control. he has come out with the idea of target management and self-control. He has hold the opinion that i

978、t is wrong to work before target, on the He has hold the opinion that it is wrong to work before target, on the contrary, target can determine everyones work. Therefore, managers contrary, target can determine everyones work. Therefore, managers should manage junior members through target. In other

979、words, after should manage junior members through target. In other words, after the superlative managers of the organization have decided targets, the superlative managers of the organization have decided targets, managers must break down and transform the targets into each managers must break down

980、and transform the targets into each section and each individual. section and each individual. 上一页 下一页返回Lesson5 Techniques of Time Management and Target Management According to each targets completing situation, the administrator According to each targets completing situation, the administrator can c

981、heck, judge, reward, and punish the junior staff. The basic steps can check, judge, reward, and punish the junior staff. The basic steps of target management include 4 steps: establishing a set of complete of target management include 4 steps: establishing a set of complete target systems: setting t

982、argets; organizing and implementing: target systems: setting targets; organizing and implementing: checking and assessing.checking and assessing.上一页返回Lesson6 Decision Techniques 1. Setting Decision Methods 1. Setting Decision Methods Brainstorming is a common settling decision method. This method Br

983、ainstorming is a common settling decision method. This method aims at the problems to be solved, by inviting the related experts or aims at the problems to be solved, by inviting the related experts or persons in relaxed atmosphere, they speak without any inhibition and persons in relaxed atmosphere

984、, they speak without any inhibition and look for various decisions and thinning. The technique of nominal look for various decisions and thinning. The technique of nominal group is to provide related information about decision for the members group is to provide related information about decision fo

985、r the members of the group firstly. The members of the group think independently, of the group firstly. The members of the group think independently, and put forward the decisions or suggestions, and write their own and put forward the decisions or suggestions, and write their own preparatory scheme

986、s into words as detailed as they can, and then they preparatory schemes into words as detailed as they can, and then they call a meeting, and let the members of group state their own schemes call a meeting, and let the members of group state their own schemes one by one. one by one. 下一页返回Lesson 6 De

987、cision Techniques On this basis, they vote and choose the one that wins the most the On this basis, they vote and choose the one that wins the most the ballots from all the preparatory schemes. Of course, Managers ballots from all the preparatory schemes. Of course, Managers certainly have right to

988、accept or deny the scheme eventually. Delphi certainly have right to accept or deny the scheme eventually. Delphi technique method has been put forward by American Lander technique method has been put forward by American Lander Company after the World War 11Company after the World War 11， and its ma

989、inly applied in and its mainly applied in forecasting, and sometimes in decision.forecasting, and sometimes in decision. 2. Quantification Decision Methods 2. Quantification Decision Methods Determinacy decision means that the ideal situation of establishing Determinacy decision means that the ideal

990、 situation of establishing decision is definite. Because the results of every scheme are known, decision is definite. Because the results of every scheme are known, managers can make ideal and exact decisions. This kind of decision can managers can make ideal and exact decisions. This kind of decisi

991、on can make use of volume-cost-profit analysis, marginal analysis and so on.make use of volume-cost-profit analysis, marginal analysis and so on.上一页 下一页返回Lesson6 Decision Techniques The risk decision is also called immediate decision. In this decision, The risk decision is also called immediate deci

992、sion. In this decision, the natural state is not only one, so the decision maker cant know the natural state is not only one, so the decision maker cant know which natural state will happen, but they know how many natural which natural state will happen, but they know how many natural states there a

993、re and the happening rate of each state. This kind of states there are and the happening rate of each state. This kind of decision commonly uses decisions of the tree analysis, income decision commonly uses decisions of the tree analysis, income statement analysis, and marginal analysis and so on.st

994、atement analysis, and marginal analysis and so on. Indetermination decision is made under the circumstances that the Indetermination decision is made under the circumstances that the condition of future affairs is not definite completely and the final condition of future affairs is not definite comp

995、letely and the final result is not expectant. Indetermination decision usually can adopt result is not expectant. Indetermination decision usually can adopt these methods: big from small, big from big, small from big, equal these methods: big from small, big from big, small from big, equal opportuni

996、ty method and compromising method, etc.opportunity method and compromising method, etc.上一页返回Lesson7 Planning Work To the management staff there are differences in terms of To the management staff there are differences in terms of environment, scope of authority and working contents between profit-en

997、vironment, scope of authority and working contents between profit-organizations such as enterprises and non-profit organizations like organizations such as enterprises and non-profit organizations like governmental agencies, healthcare centers and educational governmental agencies, healthcare center

998、s and educational institutions and so on. However, there is little difference in their basic institutions and so on. However, there is little difference in their basic functions required to the completion of tasks, for the management staff functions required to the completion of tasks, for the manag

999、ement staff have to create a proper environment to ensure the collective to work have to create a proper environment to ensure the collective to work effectively and efficiently. Management function is a generalization of effectively and efficiently. Management function is a generalization of conten

1000、t of the acts happening in the process of management and is also content of the acts happening in the process of management and is also a theoretical summarization of the general process and elements that a theoretical summarization of the general process and elements that should be covered in manag

1001、ement work.should be covered in management work.下一页返回Lesson7 Planning Work An organization needs to make a rational allocation of its resources An organization needs to make a rational allocation of its resources to achieve the objectives of future development while planning opens a to achieve the o

1002、bjectives of future development while planning opens a clear path to the attainment of future goals. Planning is to set a goal for clear path to the attainment of future goals. Planning is to set a goal for a given period according to the societys needs and the organizations a given period according

1003、 to the societys needs and the organizations own capac .Planning aims to achieve the best economic and social own capac .Planning aims to achieve the best economic and social benefits by effectively making use of human, material and financial benefits by effectively making use of human, material and

1004、 financial resources through plan preparation, implementation, and inspection resources through plan preparation, implementation, and inspection and through coordination and rational organization of all aspects and through coordination and rational organization of all aspects concerning operation an

1005、d management actmnttes.concerning operation and management actmnttes. In management, planning refers to the contents and steps of work In management, planning refers to the contents and steps of work set for the desirable achievement of organizational goals and is a set for the desirable achievement

1006、 of organizational goals and is a guideline for all the members in a certain period. guideline for all the members in a certain period. 上一页 下一页返回Lesson7 Planning Work In western management, tasks and contents of planning work boil In western management, tasks and contents of planning work boil down

1007、to 5 W and 1H. In details, it refers to: down to 5 W and 1H. In details, it refers to: what: The staff what: The staff should have a clear understanding of specific tasks and requirements should have a clear understanding of specific tasks and requirements as well as central tasks and focus for a gi

1008、ven period. A plan is expected as well as central tasks and focus for a given period. A plan is expected to be clear and specific rather than ambiguous and should be to be clear and specific rather than ambiguous and should be quantified as far as possible in order to be measured and controlled by q

1009、uantified as far as possible in order to be measured and controlled by management staff. management staff. Why: A plan should have clear-cut purposes, Why: A plan should have clear-cut purposes, goals and strategies while proving the feasibility of practice. goals and strategies while proving the fe

1010、asibility of practice. When: When: A plan is supposed to set the start and completion time of the work A plan is supposed to set the start and completion time of the work process so as to effectively control and balance the capacity and process so as to effectively control and balance the capacity a

1011、nd resources.resources.上一页 下一页返回Lesson7 Planning Work Where: A plan should define the places or sites where the plan is Where: A plan should define the places or sites where the plan is to be carried out while listing the environmental conditions and limits to be carried out while listing the enviro

1012、nmental conditions and limits in order to rationalize the implementation of the spatial organization in order to rationalize the implementation of the spatial organization scheme and layout: scheme and layout: Who: A plan should not only clearly define the Who: A plan should not only clearly define

1013、the objectives, task, location and schedule but also the responsible objectives, task, location and schedule but also the responsible authorities for the implementation of the plan: authorities for the implementation of the plan: How: A plan should How: A plan should cover the measures for the imple

1014、mentation of the work and cover the measures for the implementation of the work and corresponding policies and rules according to which the rational corresponding policies and rules according to which the rational allocation and focus of resources will be set in a bid to reasonably allocation and fo

1015、cus of resources will be set in a bid to reasonably balance the manpower and production capability within the balance the manpower and production capability within the organization and further to comprehensively balance a variety of organization and further to comprehensively balance a variety of de

1016、rivative plans.derivative plans.上一页返回Lesson 8 Organization Work Organization work is a basic function in management. In order to Organization work is a basic function in management. In order to make people work effectively and the organization run efficiently, a make people work effectively and the

1017、organization run efficiently, a structure is needed for an organization coordination including power structure is needed for an organization coordination including power appointment, department setting, division of labor and and so on. appointment, department setting, division of labor and and so on

1018、. Besides, adjustments should be made in the structure in line with the Besides, adjustments should be made in the structure in line with the changes of internal and external environment realization of the goals of changes of internal and external environment realization of the goals of the organiza

1019、tion. the organization. 1. 1 Types of Organizational Structure 1. 1 Types of Organizational Structure Organizational structure is a framework of the organization Organizational structure is a framework of the organization containing vertical and horizontal systems. containing vertical and horizontal

1020、 systems. 下一页返回Lesson 8 Organization Work Vertical systems refer to the vertical relations between institutions or Vertical systems refer to the vertical relations between institutions or persons. Vertical systems indicate a kind of linkage of leading persons. Vertical systems indicate a kind of lin

1021、kage of leading affiliation while horizontal relations refer to parallel links between affiliation while horizontal relations refer to parallel links between agencies or personnel, a kind of division of labor and cooperation. agencies or personnel, a kind of division of labor and cooperation. Organi

1022、zational structures consist of the following types: Linear-Organizational structures consist of the following types: Linear-system Structure, Function-system Structure, Linear and Function system Structure, Function-system Structure, Linear and Function Structure, Division Structure, Matrix Structur

1023、e and etc.Structure, Division Structure, Matrix Structure and etc. 2. Human Resources Management 2. Human Resources Management Since organizational structure is only a framework, we need to Since organizational structure is only a framework, we need to manage the human resources to make the organiza

1024、tion run properly. manage the human resources to make the organization run properly. 上一页 下一页返回Lesson 8 Organization Work Human resources management is a kind of functional activity to Human resources management is a kind of functional activity to ensure the achievement of goals and missions of the w

1025、hole organization ensure the achievement of goals and missions of the whole organization through the correct choice, fair arrangement, scientific evaluation and through the correct choice, fair arrangement, scientific evaluation and training of personnel directed by the organization based on the goa

1026、ls training of personnel directed by the organization based on the goals and missions of the organization. Human resource management covers and missions of the organization. Human resource management covers the recruitment, personnel evaluation, personnel training and so on.the recruitment, personne

1027、l evaluation, personnel training and so on. 3. Organizational Culture 3. Organizational Culture Each organization has its unique organizational culture whose Each organization has its unique organizational culture whose mission is to create a shared system of values and a common code of mission is t

1028、o create a shared system of values and a common code of conduct for the organization. conduct for the organization. 上一页 下一页返回Lesson 8 Organization Work Therefore, organizational culture falls within the definition of a Therefore, organizational culture falls within the definition of a combination of

1029、 the unique value system, collective awareness, working combination of the unique value system, collective awareness, working style and ways of thinking that is universally recognized and observed style and ways of thinking that is universally recognized and observed by all the members of the organi

1030、zation through long-term practical by all the members of the organization through long-term practical activities. Organizational culture is composed of three layers, namely, activities. Organizational culture is composed of three layers, namely, the physical, systematical and spiritual layer of cult

1031、ure.the physical, systematical and spiritual layer of culture.上一页返回Lesson 9 Leadership A young advertising designer of an advertising company who always A young advertising designer of an advertising company who always comes with unique and creative advertising ideas is seldom found at comes with un

1032、ique and creative advertising ideas is seldom found at work. If you were a company leader, how would you rectify his work. If you were a company leader, how would you rectify his problem? It has something to do with skills and arts of leadership.problem? It has something to do with skills and arts o

1033、f leadership. We could understand the concept of leadership from tvo aspects: We could understand the concept of leadership from tvo aspects: on the one hand, from the perspective of the static point, that is, the on the one hand, from the perspective of the static point, that is, the noun point of

1034、view, leadership refers to a person in a leading position noun point of view, leadership refers to a person in a leading position enjoying some leading power, taking some leading responsibilities and enjoying some leading power, taking some leading responsibilities and performing some leading functi

1035、ons, whom we call the leader: on the performing some leading functions, whom we call the leader: on the other hand, from the namic point.other hand, from the namic point.下一页返回Lesson 9 Leadership That is, the verbal point of view, leadership refers to a process of That is, the verbal point of view, l

1036、eadership refers to a process of behavior that is to lead, guide, direct and encourage a certain group of behavior that is to lead, guide, direct and encourage a certain group of people or an organization to work together for the realization of people or an organization to work together for the real

1037、ization of specific goals. Leadership under the management is what we call specific goals. Leadership under the management is what we call leaders work. The essence of leadership is the influential power which leaders work. The essence of leadership is the influential power which affects activities

1038、and processes taken individuals, groups or affects activities and processes taken individuals, groups or organizations to achieve the preset objectives. The influence on the organizations to achieve the preset objectives. The influence on the group caused by the leader includes two aspects: one is p

1039、ower group caused by the leader includes two aspects: one is power influence and the other is non poer influence.influence and the other is non poer influence. Due to the differences in management concept, self-quality and Due to the differences in management concept, self-quality and living environ

1040、ment, different managers vary in their leading manners living environment, different managers vary in their leading manners which are directly related to the effectiveness of leadership.which are directly related to the effectiveness of leadership.上一页 下一页返回Lesson 9 Leadership Thus a manager must res

1041、ort to the appropriate, scientific and Thus a manager must resort to the appropriate, scientific and effective leadership. For example, we have three typical styles of effective leadership. For example, we have three typical styles of leadership: authoritarian-style leadership; democratic-style lead

1042、ership leadership: authoritarian-style leadership; democratic-style leadership and laissez-faire style leadership. In addition, the Managerial Grid and laissez-faire style leadership. In addition, the Managerial Grid Theory which was put forward by American management scientists Theory which was put

1043、 forward by American management scientists Blake and Mouton is based on the quarter of the mentioned leadership Blake and Mouton is based on the quarter of the mentioned leadership behaviors. Blake and Mouton properly rewrote the consideration into behaviors. Blake and Mouton properly rewrote the co

1044、nsideration into the concern about people, organization into the care of the production. the concern about people, organization into the care of the production. The coordinates of these two types of leadership are equally divided The coordinates of these two types of leadership are equally divided i

1045、nto nine parts respectively to form 81 square lattice, which is the so-into nine parts respectively to form 81 square lattice, which is the so-called management box.called management box.上一页 下一页返回Lesson 9 Leadership Incentive System Incentive System Psychological research suggests that human behavio

1046、r is purposeful Psychological research suggests that human behavior is purposeful and the purpose comes from a certain motivation which is behind the and the purpose comes from a certain motivation which is behind the need. Motivation arises from needs and dominates behavior targeting need. Motivati

1047、on arises from needs and dominates behavior targeting at preset goals, which is the general pattern of human behavior and at preset goals, which is the general pattern of human behavior and also the psychological mechanism that the incentive could work on.also the psychological mechanism that the in

1048、centive could work on. In management theory, incentive study mainly involves three In management theory, incentive study mainly involves three aspects, namely, content motivation theory (such as Maslows hierarcof aspects, namely, content motivation theory (such as Maslows hierarcof needs theory and

1049、Herzbergs two-factor theory), process motivation needs theory and Herzbergs two-factor theory), process motivation theory (such as Frums expectation theory and Adams equity theory) theory (such as Frums expectation theory and Adams equity theory) and behavioral transformation theory.and behavioral t

1050、ransformation theory.上一页返回Lesson 10 Control As a function of management, control refers to a working process in As a function of management, control refers to a working process in which managers are to test, measure, evaluate and correct the work of which managers are to test, measure, evaluate and

1051、correct the work of the subordinates. The control function is a primary responsibility the subordinates. The control function is a primary responsibility borne by managers at all levels and aims to ensure that the borne by managers at all levels and aims to ensure that the organizational activities

1052、will be carried out, the intended organizational activities will be carried out, the intended organizational goals and plans will be coordinated and the ultimate organizational goals and plans will be coordinated and the ultimate aims will be finally realized. According to the different time points

1053、in aims will be finally realized. According to the different time points in management process, control falls into feedback control, simultaneous management process, control falls into feedback control, simultaneous control and feed forward control. Based on different means used by control and feed

1054、forward control. Based on different means used by organizations, control can be divided into direct control and indirect organizations, control can be divided into direct control and indirect control.control.下一页返回Lesson 10 Control Control is a continuous cycle of the management process. However Cont

1055、rol is a continuous cycle of the management process. However the control process covers three steps: setting standards, measuring the control process covers three steps: setting standards, measuring performance and correcting deviations. performance and correcting deviations. A variety of control me

1056、ans are applied in enterprise management A variety of control means are applied in enterprise management practices. In addition to on-site inspection, supervision or analysis of practices. In addition to on-site inspection, supervision or analysis of the reports handed by subordinates following the

1057、organizational line, the reports handed by subordinates following the organizational line, other control methods are also taken into use such as budget control, other control methods are also taken into use such as budget control, rate control, audit control, profit and loss control and so on.rate c

1058、ontrol, audit control, profit and loss control and so on. All activities of enterprises can be controlled by the budget. All activities of enterprises can be controlled by the budget. 上一页 下一页返回Lesson 10 Control Budgetary control is to check and supervise various activities of Budgetary control is to

1059、 check and supervise various activities of departments through the income and expenditure under the budget departments through the income and expenditure under the budget criteria to make sure that the activities or implementation of a given criteria to make sure that the activities or implementatio

1060、n of a given task will be carried out in each department producing profit based on task will be carried out in each department producing profit based on the resources and the costs will be effectively cut. The types of budget the resources and the costs will be effectively cut. The types of budget c

1061、over revenue, expenditure, cash, capital expenditure and balance cover revenue, expenditure, cash, capital expenditure and balance budget. As a result, it provides comparison of activity results between budget. As a result, it provides comparison of activity results between different periods of the

1062、organization and of business performances: different periods of the organization and of business performances: it also enables managers to know the trend of the business operation it also enables managers to know the trend of the business operation and find out the well-performed or poorly-performed

1063、 sectors of the and find out the well-performed or poorly-performed sectors of the organization so as to offer clear direction and basis for the organization so as to offer clear direction and basis for the coordination of the organizational activities. coordination of the organizational activities.

1064、 上一页 下一页返回Lesson 10 Control Budget control in the form of figure used to measure the practical Budget control in the form of figure used to measure the practical effect of the organizational activities has greatly facilitated the effect of the organizational activities has greatly facilitated the ev

1065、aluation of the performance in the control process and has laid the evaluation of the performance in the control process and has laid the foundation for mistake-correcting as well.foundation for mistake-correcting as well. Ration control, also known as ratio analysis, is to take relevant items Ratio

1066、n control, also known as ratio analysis, is to take relevant items of the balance sheet against those of the income sheet to form a ration of the balance sheet against those of the income sheet to form a ration based on which business achievements and financial positions of the based on which busine

1067、ss achievements and financial positions of the organization can be analyzed and evaluated. Financial ratios and organization can be analyzed and evaluated. Financial ratios and operating ratios are commonly used in the analysis of organizational operating ratios are commonly used in the analysis of

1068、organizational activities. The financial ratio and its analysis can help us learn about activities. The financial ratio and its analysis can help us learn about the solvency and profitability of the enterprise. the solvency and profitability of the enterprise. 上一页 下一页返回Lesson 10 Control The operatin

1069、g ratio, also called dynamic ratio, is the proportion The operating ratio, also called dynamic ratio, is the proportion relating to funds, which reflects the enterprises operating efficiency, relating to funds, which reflects the enterprises operating efficiency, and the utilization of a variety of

1070、resources. Auditing is to audit and and the utilization of a variety of resources. Auditing is to audit and appraise the accounting records and financial statements which reflect appraise the accounting records and financial statements which reflect the flow and result of the funds in order to deter

1071、mine their authenticity the flow and result of the funds in order to determine their authenticity and possibility and thus provide the basis for the control and decision-and possibility and thus provide the basis for the control and decision-making. There are three types of audit control, namely, ex

1072、ternal making. There are three types of audit control, namely, external control, internal control and management audit.control, internal control and management audit. Profit and loss control is what we are referring to as break-even Profit and loss control is what we are referring to as break-even a

1073、nalysis or quantity, cost, and profit analysis that is a way of analysis analysis or quantity, cost, and profit analysis that is a way of analysis of break-even point and profitability of the enterprises according to the of break-even point and profitability of the enterprises according to the inter

1074、dependent relations between sales volume, cost and profit.interdependent relations between sales volume, cost and profit.上一页返回Lesson 11 Innovation Management The concept of innovation was first put forward by the Austrian The concept of innovation was first put forward by the Austrian economist Jose

1075、ph A. Schumpeter in his book of Theory of Economic economist Joseph A. Schumpeter in his book of Theory of Economic Development. He summarized five forms of innovation: the Development. He summarized five forms of innovation: the introduction of a new product, the introduction of a new method of int

1076、roduction of a new product, the introduction of a new method of production, the opening of a new market, the conquest of a new source production, the opening of a new market, the conquest of a new source of supply of raw materials and half-manufactured goods, the carrying of supply of raw materials

1077、and half-manufactured goods, the carrying out of the new organization of any industry and so on. Innovation in out of the new organization of any industry and so on. Innovation in management is to continuously make innovation and improvement in management is to continuously make innovation and impro

1078、vement in the operation and management work of the organization. Innovation, the operation and management work of the organization. Innovation, an essential requirement for management, is to achieve higher goals an essential requirement for management, is to achieve higher goals through creativity a

1079、nd innovation.through creativity and innovation.下一页返回Lesson 11 Innovation Management Innovation primarily covers technology, system, organization and Innovation primarily covers technology, system, organization and management innovation. Technology innovation is the main content of management innova

1080、tion. Technology innovation is the main content of innovation relating to most innovations in the enterprises. Based on innovation relating to most innovations in the enterprises. Based on the objects of innovation, technology innovation falls into product the objects of innovation, technology innov

1081、ation falls into product and process innovations.and process innovations. Product innovation is the activity to develop and produce new Product innovation is the activity to develop and produce new products in the process of production and operation. Application of products in the process of product

1082、ion and operation. Application of new technologies and the appearance of new products determine the new technologies and the appearance of new products determine the survival and growth of any business and encourage it to make new survival and growth of any business and encourage it to make new prod

1083、ucts to the consumers satisfaction which in turn makes it more products to the consumers satisfaction which in turn makes it more competitive in the market. competitive in the market. 上一页 下一页返回Lesson 11 Innovation Management According to the level of technological improvement, product According to t

1084、he level of technological improvement, product innovation includes brand new product, improved product and up-innovation includes brand new product, improved product and up-dated product innovation. After going through the processes of needs dated product innovation. After going through the processe

1085、s of needs identification, products blue print, the design and development and the identification, products blue print, the design and development and the manufacturing and commercialization, an innovative product will manufacturing and commercialization, an innovative product will come e out. Techn

1086、ique innovation, also known as process innovation, refers to Technique innovation, also known as process innovation, refers to major reforms in production technology which include updating in major reforms in production technology which include updating in equipment and (or) reforms in organization.

1087、 Technique innovation equipment and (or) reforms in organization. Technique innovation helps improve the product quality, reduce costs and increase working helps improve the product quality, reduce costs and increase working efficiency and thus make the products more comprehensively efficiency and t

1088、hus make the products more comprehensively competitive. competitive. 上一页 下一页返回Lesson 11 Innovation Management In fact, technique innovation bears close relation that is In fact, technique innovation bears close relation that is interdependent and interactive to product innovation. For an interdepend

1089、ent and interactive to product innovation. For an enterprise, the launch of new or improved products is often enterprise, the launch of new or improved products is often accompanied by reforms in technique. Whats more, production accompanied by reforms in technique. Whats more, production innovation

1090、 in some enterprises may lead to process innovation in other innovation in some enterprises may lead to process innovation in other companies or even panies or even industries. Mechanism innovation is to analyze the adjustment and change of Mechanism innovation is to analyze the adjustment and chang

1091、e of the formal relationships between the members of the organization the formal relationships between the members of the organization from the socio-economic point of view. Mechanism innovation is the from the socio-economic point of view. Mechanism innovation is the foundation for other innovation

1092、s and also a guarantee of enterprise foundation for other innovations and also a guarantee of enterprise innovation because a sound system of mechanism innovation is a must innovation because a sound system of mechanism innovation is a must to effective carrying out of technology and management inno

1093、vation.to effective carrying out of technology and management innovation.上一页 下一页返回Lesson 11 Innovation Management A sound mechanism could not only integrate the innovative A sound mechanism could not only integrate the innovative resources into the core competitiveness of the enterprise but realize

1094、the resources into the core competitiveness of the enterprise but realize the efficient integration through incentives.efficient integration through incentives. Environment innovation means that an enterprise takes positive and Environment innovation means that an enterprise takes positive and initi

1095、ative acts to transform the environment so as to make it conductive initiative acts to transform the environment so as to make it conductive to business rather than adjusts the internal structure or activity to to business rather than adjusts the internal structure or activity to adapt to external c

1096、hanges. adapt to external changes. Successful innovation calls for discovery and exploration of Successful innovation calls for discovery and exploration of opportunities, proposal of ideas and programs, rapid implementation opportunities, proposal of ideas and programs, rapid implementation and per

1097、sistent efforts.and persistent efforts.上一页 下一页返回Lesson 11 Innovation Management The key to successful innovation is to take immediate action. A The key to successful innovation is to take immediate action. A perfect innovative idea is humanly impossible and the idea will only be perfect innovative i

1098、dea is humanly impossible and the idea will only be improved little by little through constant attempt. A company could improved little by little through constant attempt. A company could only catch the opportunity provided by inconsistence by taking only catch the opportunity provided by inconsiste

1099、nce by taking prompt action. Innovation process is a long road filled with constant prompt action. Innovation process is a long road filled with constant attempts, failures and improvements requiring the innovator to attempts, failures and improvements requiring the innovator to take unswerving step

1100、s to the ultimate destination since he embarks on take unswerving steps to the ultimate destination since he embarks on the journey. the journey. Discussion Questions: Discussion Questions: Untied Parcel Services Scientific Management Untied Parcel Services Scientific Management上一页 下一页返回Lesson 11 In

1101、novation Management United Parcel Service Inc. (LTPS) employs 150,000 workers who United Parcel Service Inc. (LTPS) employs 150,000 workers who send an average of 9 million parcels a day throughout the United States send an average of 9 million parcels a day throughout the United States and to 180 c

1102、ountries. Aiming to become the most efficient deliver in and to 180 countries. Aiming to become the most efficient deliver in the postal industry, UPSs management bureau systematically trains the postal industry, UPSs management bureau systematically trains their employees to make them work as effic

1103、iently as possible. Lets their employees to make them work as efficiently as possible. Lets have a look at their management style taking the delivery drivers as an have a look at their management style taking the delivery drivers as an example.example. UPSs industrial engineers have done some resear

1104、ches on the UPSs industrial engineers have done some researches on the delivery time of each driving line and set standards for delivery, pause delivery time of each driving line and set standards for delivery, pause and picking up time. and picking up time. 上一页 下一页返回Lesson 11 Innovation Management

1105、These engineers have tested the time for red light, traffic, ringing a These engineers have tested the time for red light, traffic, ringing a bell, going through the courtyard, the stairs, coffee break and even the bell, going through the courtyard, the stairs, coffee break and even the toilet, whos

1106、e data are entered into the computer so as to give details of toilet, whose data are entered into the computer so as to give details of working time for each engine.working time for each engine. In order to fulfill the task of sending 130 packages, the drivers have In order to fulfill the task of se

1107、nding 130 packages, the drivers have to strictly follow the preset procedures. When the driver is close to the to strictly follow the preset procedures. When the driver is close to the sending destination, he will release the seat belt, press the horn button, sending destination, he will release the

1108、 seat belt, press the horn button, turn the engine off, pull emergency rake and turn the gearbox to the turn the engine off, pull emergency rake and turn the gearbox to the first gear getting ready for restarting after delivery.first gear getting ready for restarting after delivery.上一页 下一页返回Lesson 1

1109、1 Innovation Management All those actions are carefully matched. Then the driver swiftly All those actions are carefully matched. Then the driver swiftly walks out of the cab with his right arm clamping a folder, left hand walks out of the cab with his right arm clamping a folder, left hand holding

1110、a package and right hand taking the car keys. holding a package and right hand taking the car keys. With a glimpse at the parcel address, he runs to the front door at the With a glimpse at the parcel address, he runs to the front door at the speed of 3 feet per second keeping the address in his mind

1111、. He first speed of 3 feet per second keeping the address in his mind. He first lrnocks the door saving the time for looking for the bell. After the lrnocks the door saving the time for looking for the bell. After the delivery, he finishes the registry work on his way to the truck.delivery, he finis

1112、hes the registry work on his way to the truck. Does this rigid timetable look a bit cumbersome? Perhaps. Can it Does this rigid timetable look a bit cumbersome? Perhaps. Can it really bring high efficiency? It has been recognized by productivity really bring high efficiency? It has been recognized b

1113、y productivity expert that UPS is one of the worlds most efficient companies. expert that UPS is one of the worlds most efficient companies. 上一页 下一页返回Lesson 11 Innovation Management For instance, employees of Federal Express only send 80 packages For instance, employees of Federal Express only send

1114、80 packages per person a day while UPS 130. It seems that net profit plays a per person a day while UPS 130. It seems that net profit plays a positive role in UPSs tireless efforts to improve efficiency. It is positive role in UPSs tireless efforts to improve efficiency. It is generally believed tha

1115、t it is a profitable company though it is an generally believed that it is a profitable company though it is an unlisted company.unlisted company. Analysis: Discuss the core of scientific management based on the Analysis: Discuss the core of scientific management based on the facts of United Parcel

1116、Service Company.facts of United Parcel Service Company.上一页返回财经专业英语教程财经专业英语教程目录目录Chapter 1 AccountingChapter 1 Accounting会计会计会计会计11Section I Fundamentals to AccountingSection I Fundamentals to Accounting会计基本知识会计基本知识会计基本知识会计基本知识. 1. 1 Lesson 1 An Introduction to Accounting Lesson 1 An Introduction to

1117、Accounting会计概述会计概述会计概述会计概述11 Lesson 2 New Accounting Standards and Accounting Jobs Lesson 2 New Accounting Standards and Accounting Jobs 新会计准则和会计岗位新会计准则和会计岗位新会计准则和会计岗位新会计准则和会计岗位. 5. 5Section II Approaches for Recording Business TransactionsSection II Approaches for Recording Business Transactions 记录

1118、经济业务的方法记录经济业务的方法记录经济业务的方法记录经济业务的方法. 9. 9 Lesson 3 Double Entry Accounting and Accounting Documents Lesson 3 Double Entry Accounting and Accounting Documents 复式记账和会计凭证复式记账和会计凭证复式记账和会计凭证复式记账和会计凭证. 9. 9Lesson 4 Account Books and Property InspectionLesson 4 Account Books and Property Inspection会计账薄和财产清会

1119、计账薄和财产清会计账薄和财产清会计账薄和财产清查查查查.13.13目录目录Section Ill Accounting for Main Economic TransactionsSection Ill Accounting for Main Economic Transactions 主要经济业务的会计处理主要经济业务的会计处理主要经济业务的会计处理主要经济业务的会计处理1818 Lesson 5 Assets Lesson 5 Assets资产资产资产资产1818 Lesson 6 Methods for Accounting Inventory Cost Lesson 6 Methods

1120、 for Accounting Inventory Cost存货成本的计算方存货成本的计算方存货成本的计算方存货成本的计算方法法法法2222 Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Lesson 7 Liabilities, Owners Equity, Revenues, Expenses and Profits Profits 负债、所有者权益、收入、费用和利润负债、所有者权益、收入、费用和利润负债、所有者权益、收入、费用和利润负债、所有者权益、收入、费用和利润. 27. 27Lesson 8 Deprecia

1121、tion and Depreciation MethodsLesson 8 Depreciation and Depreciation Methods折旧与折旧方法折旧与折旧方法折旧与折旧方法折旧与折旧方法 31 31Section IV Financial StatementsSection IV Financial Statements则务报表则务报表则务报表则务报表3636Lesson 9 Balance Sheets and Income StatementsLesson 9 Balance Sheets and Income Statements资产负债表和利润表资产负债表和利润表资

1122、产负债表和利润表资产负债表和利润表. 36 Lessonl0 Statements of Cash Flows and Statements of . 36 Lessonl0 Statements of Cash Flows and Statements of Changes in Owners EquityChanges in Owners Equity现金流量表和所有者权益变动表现金流量表和所有者权益变动表现金流量表和所有者权益变动表现金流量表和所有者权益变动表. 39. 39上一页 下一页返回目录目录Chapter 2 MarketingChapter 2 Marketing市场营销市场

1123、营销市场营销市场营销. 46. 46Section I Basic Knowledge of MarketingSection I Basic Knowledge of Marketing市场营销的基本知识市场营销的基本知识市场营销的基本知识市场营销的基本知识. 46. 46 Lesson 1 Market and Marketing Lesson 1 Market and Marketing市场和市场营销市场和市场营销市场和市场营销市场和市场营销. 46. 46 Lesson 2 The Characteristics of Marketing Lesson 2 The Characteri

1124、stics of Marketing市场营销学的特点市场营销学的特点市场营销学的特点市场营销学的特点. 49. 49 Lesson 3 The New Development of Marketing Lesson 3 The New Development of Marketing市场营销新发展市场营销新发展市场营销新发展市场营销新发展. 51. 51Section II Basic Theories and Methods of MarketingSection II Basic Theories and Methods of Marketing 市场营销的墓本理论与方法市场营销的墓本理论

1125、与方法市场营销的墓本理论与方法市场营销的墓本理论与方法5656Lesson 4 The Five Forces Competition ModelLesson 4 The Five Forces Competition Model五种力量竞争模型五种力量竞争模型五种力量竞争模型五种力量竞争模型. 56. 56 Lesson5 SWOT Analysis SWOT Lesson5 SWOT Analysis SWOT分析分析分析分析.60.60 Lesson 6 BCG Matrix Analysis Lesson 6 BCG Matrix Analysis波士顿矩阵分析波士顿矩阵分析波士顿矩阵

1126、分析波士顿矩阵分析. 63. 63上一页 下一页返回目录目录Section Ill Marketing MixSection Ill Marketing Mix市场营销组合市场营销组合市场营销组合市场营销组合. 67. 67 Lesson 7 Product Strategies Lesson 7 Product Strategies产品策略产品策略产品策略产品策略. 68. 68 Lesson 8 Pricing Strategies Lesson 8 Pricing Strategies定价策略定价策略定价策略定价策略. 71. 71 Lesson 9 Distribution Strat

1127、egies Lesson 9 Distribution Strategies分销策略分销策略分销策略分销策略7373 Lessonl0 Promotion Strategies Lessonl0 Promotion Strategies促销策略促销策略促销策略促销策略7777Chapter 3 FinanceChapter 3 Finance金融金融金融金融. 82. 82Section I Fundamentals to FinanceSection I Fundamentals to Finance金融基本知识金融基本知识金融基本知识金融基本知识.82.82 Lesson 1 An Int

1128、roduction to Finance Lesson 1 An Introduction to Finance金融概述金融概述金融概述金融概述8282Section II Properties and Classification of Financial AssetsSection II Properties and Classification of Financial Assets 金融资产的特性与分类金融资产的特性与分类金融资产的特性与分类金融资产的特性与分类.85.85上一页 下一页返回目录目录 Lesson 2 Properties of Financial Assets Les

1129、son 2 Properties of Financial Assets金融资产的特性金融资产的特性金融资产的特性金融资产的特性. 85. 85 Lesson 3 Classification and Innovation of Financial Assets Lesson 3 Classification and Innovation of Financial Assets 金融资产的种类及其创新金融资产的种类及其创新金融资产的种类及其创新金融资产的种类及其创新. 88. 88Section Ill Financial InstitutionsSection Ill Financial I

1130、nstitutions金融机构金融机构金融机构金融机构9393 Lesson 4 An Introduction to Financial Institutions Lesson 4 An Introduction to Financial Institutions金融机构概述金融机构概述金融机构概述金融机构概述9393 Lesson 5 The Financial Institution System in China (1) Lesson 5 The Financial Institution System in China (1) 我国金融机构体系我国金融机构体系我国金融机构体系我国金融

1131、机构体系(1). 95(1). 95 Lesson 6 The Financial Institution System in China (2) Lesson 6 The Financial Institution System in China (2) 我国金融机构体系我国金融机构体系我国金融机构体系我国金融机构体系(2 . 102(2 . 102上一页 下一页返回目录目录Section IV Financial MarketsSection IV Financial Markets金融市场金融市场金融市场金融市场106106 Lesson 7 An Introduction to Fin

1132、ancial Markets Lesson 7 An Introduction to Financial Markets金融市场概述金融市场概述金融市场概述金融市场概述 106 106 Lesson 8 Money Market and Capital MarketLesson 8 Money Market and Capital Market货币市场与资本市场货币市场与资本市场货币市场与资本市场货币市场与资本市场108108 Lesson 9 The Primary Market and the Secondary Market Lesson 9 The Primary Market and

1133、 the Secondary Market 一级市场与二级市场一级市场与二级市场一级市场与二级市场一级市场与二级市场111111Chapter 4 TourismChapter 4 Tourism旅游旅游旅游旅游115115Section I A Summarization on TourismSection I A Summarization on Tourism旅游概述旅游概述旅游概述旅游概述115115 Lesson 1 Tourism in China Lesson 1 Tourism in China中国旅游业中国旅游业中国旅游业中国旅游业. 115. 115 Lesson 2 Th

1134、e Main Pillar Industries of Chinese Tourism Lesson 2 The Main Pillar Industries of Chinese Tourism 我国旅游业主要支柱产业我国旅游业主要支柱产业我国旅游业主要支柱产业我国旅游业主要支柱产业. 118. 118上一页 下一页返回目录目录Section II A Brief Introduction to Chinese Scenic Spots and Historical Section II A Brief Introduction to Chinese Scenic Spots and His

1135、torical Sites Sites 中国名胜占迹简介中国名胜占迹简介中国名胜占迹简介中国名胜占迹简介. 125. 125 Lesson 3 Beijing Imperial Palace Lesson 3 Beijing Imperial Palace北京故宫北京故宫北京故宫北京故宫125125 Lesson 4 Mt. Huangshan in Anhui Lesson 4 Mt. Huangshan in Anhui安徽黄山安徽黄山安徽黄山安徽黄山. 128. 128 Lesson 5 The Terra Cotta Warriors and Horses of Qin Mausole

1136、um Lesson 5 The Terra Cotta Warriors and Horses of Qin Mausoleum 秦始皇兵马俑秦始皇兵马俑秦始皇兵马俑秦始皇兵马俑. 130. 130 Lesson 6 The Three Gorges of Yangtze River Lesson 6 The Three Gorges of Yangtze River长江三峡长江三峡长江三峡长江三峡. 133. 133 Lesson 7 West Lake of Hangzhou Lesson 7 West Lake of Hangzhou杭州西湖杭州西湖杭州西湖杭州西湖. 136. 136S

1137、ection Ill A Brief Introduction to the Scenic Spots and Historical Section Ill A Brief Introduction to the Scenic Spots and Historical Sites in Hunan ProvinceSites in Hunan Province湖南名胜占迹简介湖南名胜占迹简介湖南名胜占迹简介湖南名胜占迹简介. 140. 140 Lesson 8 The Scenic and Historic Interest Areas in Changsha Lesson 8 The Sce

1138、nic and Historic Interest Areas in Changsha 长沙旅游区名胜长沙旅游区名胜长沙旅游区名胜长沙旅游区名胜. 140. 140上一页 下一页返回目录目录 Lesson 9Shaoshan Scenic Areas in Xiangtan Lesson 9Shaoshan Scenic Areas in Xiangtan湘潭韶山旅游区名胜湘潭韶山旅游区名胜湘潭韶山旅游区名胜湘潭韶山旅游区名胜142142 Lesson 10 Dongting Lake Scenic Areas in Yueyang Lesson 10 Dongting Lake Scenic

1139、 Areas in Yueyang 岳阳洞庭湖旅游区名胜岳阳洞庭湖旅游区名胜岳阳洞庭湖旅游区名胜岳阳洞庭湖旅游区名胜. 144. 144 Lesson 11 The South Mountain Scenic Areas in Hengyang Lesson 11 The South Mountain Scenic Areas in Hengyang 衡阳南岳衡山旅游区名胜衡阳南岳衡山旅游区名胜衡阳南岳衡山旅游区名胜衡阳南岳衡山旅游区名胜. 146. 146 Lesson 12 Wulingyuan Scenic Areas in Zhangjiajie Lesson 12 Wulingyua

1140、n Scenic Areas in Zhangjiajie 张家界武陵源旅游区名胜张家界武陵源旅游区名胜张家界武陵源旅游区名胜张家界武陵源旅游区名胜. 148. 148Chapter 5 Business ManagementChapter 5 Business Management工商管理工商管理工商管理工商管理5252 Section I Essence of Management Section I Essence of Management管理基本知识管理基本知识管理基本知识管理基本知识. 152. 152 Lesson1 Overview of Management Lesson1

1141、Overview of Management管理概述管理概述管理概述管理概述152152 Lesson 2 The Double Attributes of Management Lesson 2 The Double Attributes of Management管理的双重属性管理的双重属性管理的双重属性管理的双重属性153153上一页 下一页返回目录目录Lesson3 The Development of Management TheoryLesson3 The Development of Management Theory管理理论的发展管理理论的发展管理理论的发展管理理论的发展155

1142、155 Lesson4 Principles of Management Lesson4 Principles of Management管理原理管理原理管理原理管理原理. 158. 158Section II Management TechniquesSection II Management Techniques管理技术方法管理技术方法管理技术方法管理技术方法161161 Lesson5 Techniques of Time Management and Target Management Lesson5 Techniques of Time Management and Target M

1143、anagement 时间管理和目标管理技术时间管理和目标管理技术时间管理和目标管理技术时间管理和目标管理技术. 161. 161 Lesson6 Decision Techniques Lesson6 Decision Techniques决策技术决策技术决策技术决策技术. 162. 162Section Ill Content of ManagementSection Ill Content of Management竹理工作的内容竹理工作的内容竹理工作的内容竹理工作的内容. 165. 165 Lesson7 Planning Work Lesson7 Planning Work计划工作计划

1144、工作计划工作计划工作. 165. 165上一页 下一页返回目录目录Lesson 8 Organization WorkLesson 8 Organization Work组织工作组织工作组织工作组织工作. 167. 167Lesson 9 LeadershipLesson 9 Leadership领导工作领导工作领导工作领导工作169169Lesson 10 ControlLesson 10 Control控制工作控制工作控制工作控制工作. 172. 172Lesson 11 Innovation ManagementLesson 11 Innovation Management创新管理创新管理创新管理创新管理. 174. 174AppendixAppendix附录附录附录附录180180附录一课文参考译文附录一课文参考译文附录一课文参考译文附录一课文参考译文180180附录附录附录附录_ _课后练习参考答案课后练习参考答案课后练习参考答案课后练习参考答案. 238. 238