初级商务英语第1篇Inthelastfewyears,managersthroughoutindustryhaveseenmorechangesthanmanyofthemcouldhaveexpec下面是小编为大家整理的初级商务英语16篇,供大家参考。
初级商务英语 第1篇
In the last few years, managers throughout industry haveseen more changes than many of them could have expected tosee in their entire working lives having to communicateinformation which often leads to feelings of insecurity hasbecome a key From being regarded as relativelyunimportant in many companies , management employeecommunication has become a central corporate
Concordia International provides a good example of acompany that has adjusted well to the changing needs for communication . since 1995 ,Concordia has been turned inside-out and upside-down, to ensure that it is a marketing –led,customer-responsive business, one that looks outwards at customers and competitors, ratherthan inwards at its own processes and the way things were done in the In the last eightyears, Concordia has reduced its workforce by more than people - or 35% -on a voluntarybasis, with further downsizing
From being an engineering company, Concordia is now remaking itself as a service role of employee communication in such a context is to build people’s self-confidence, topersuade them that, although it is inevitable that the changes will go ahead, they also bring withthem new opportunities for However, this is not an easy People tend to beskeptical of these claims and to feel that they are losing touch with the company they haveworked for over many This is understandable, since many of the old certainties are beingswept away , including the core activities of the company they work Above all , they have hadto face up to the fact that they no longer have a job for
Research indicates that people respond to this predicament in a variety of The bulk ofemployees fall into two main categories in terms of their response to the new situation: on the onehand there are the “ pragmatists” and on the other “ the highly anxious” the former see their jobas a means to an end and have a relatively short-term perspective, with strong loyalty to their localterm , rather than the company as a whole . The second category, usually the majority, mayrespond to threatened changes with a feeling of having been let down, and even feel anger at thecompany for what they see as changing the terms of their
The employee communication process needs to be capable of accurately directing itsmessages at a variety of employee groups and departments within the workforce . this is whymiddle managers and line managers are so key to They are the people who knowabout the full rage of concerns among the The problem in the past was that this crucialarea was often the responsibility of a separate, relatively isolated Concordia puts responsibilityfor communication firmly on line All their research points to the same conclusion: peopleprefer to get their information face-to-face from their line That is the key relationshipand where arguments and hearts and minds –are
The general rule in company communication is to tell employees as much as you can as soonas you If you can’t provide details, then at least put the news in context and commit yourselfto providing greater detail when it becomes available another rule of company communication isthat there must be a fit between what the company is telling its employees and what it is telling In the last eight years, Concordia has
A made over employees reduncdant
B completed a period of downsizing
C reduced its workforce of by 35%
D given 35% of departing employees voluntary redundancy
16 From Concordia’s point of view, the role of communication is to
A win employee support before going ahead with the changes
B change the company’s core
C emphasise the positive aspects of the changes
D explain the need for the changes
17 what does research show about most employees’ response to change?
A they expect it to have a bad effect on the company
B they feel completely powerless
C they become less loyal
D they fell they have been treated unfairly
18 Concordia’s communication process mainly relies on
A printed communication
B departmental heads
C personal communication
D a separate, specialized unit
19 According to the writer, what is the guiding principle about giving information within anorganization?
A Never make promises about future developments
B Give people an overall view at the earliest possible stage
C always include plenty of hard information
D Hold back until all the details can be provided
20 which of the following would be the most suitable title for the article?
A employee attitudes to company communication
B making company communication more effective
C Researching company commmucation
D Making employees feel less powerless
参考答案及解析
文章取材自一本管理手册，说的是一个组织里的有效沟通问题。这套题目有些特别，不像之前的阅读的第三部分，六道题目分别依次对应文章的六个段落，这题的答案稍微分散了些。
15题，答案很明显，但是选项很有迷惑性。答案是第二段的最后一句：In the last eight years, Concordia has reduced its workforce by more than people - or 35% -on a voluntary basis, with further downsizing 减少了80000员工(或者说减少了35%的员工)，预期还会减少更多。A选项是对的，made redundant是前面某套题目阅读的第五部分考过的词组;B不对，没有完成(completed)，因为预期还会裁减更多(with further downsizing anticipated);C也不对，迷惑性最大，reduced its workforce of ，用了介词of，所以这句的意思是一共就80000员工，而实际情况是减少了80000员工;D不对，35%的员工被裁减，都是在自愿的基础上的，而不是离开的人中有35%是自愿的。
16题，问根据此人的观点，沟通的角色是什么。也就是问沟通的目的或者作用是什么。答案在第三段。沟通是为了帮助人树立自信，说服他们虽然要面临一些变化，但是同样也会拥有一些新的机会。说白了，就是鼓励这些被裁的人。答案选C，强调变化的积极方面。这里的positive aspects是对前面说的bring with them new opportunities的一个概括。(想起了电影《在云端》，up in the air，里面那个老男人的工作就是职业裁员专家，专门对被裁的人说些这样的话。)
17题，问调查显示大多数人对change的反应是什么。这题在答案中也很明显，但是选项很纠结。都有点似是而非。The second category, usually the majority, may respond to threatened changes with a feeling of having been let ,and even feel anger at the company for what they see as changing the terms of their 大多数员工的反应就是很失望，甚至会很愤怒。个人觉得这题出的不够严谨，没有哪个选项能严格从原文中提炼出来。对比下D要好点，因为对公司失望和愤怒，就是觉得受到了不公正的待遇。此题有待高手补充更完美的理由。
18题，问沟通过程主要依赖于什么。答案是第五段的这句：people prefer to get their information face-to-face from their line managers。喜欢面对面的从直属经理那里获取信息。所以选C，个人的交流。
19题，问组织内部提供信息的指导准则是什么。最后一段的第一句就是：The general rule in company communication is to tell employees as much as you can as soon as you can。尽可能的快，尽可能的多。不能提供细节的，至少给个大致的背景消息(put the news in context)。时机成熟了，再告知更多。选B：在可能的最早的阶段让人有个总体的印象。
20题，给文章选标题。这种题在BEC的阅读里还真不多见。选标题，就是要挑选文章的最主要意思，从整体上把握文章的main ideas。这篇文章通篇说的就是communication，前面介绍了沟通的背景：裁员;接着说了员工对裁员的反应;然后最后两段，一段说员工喜欢什么样的沟通方式，一段说沟通的原则是什么。综合起来，就是关于怎样进行有效沟通的问题。选B。A不对，片面了，只是文中某部分的内容，并且这部分内容是为后面做背景介绍，不是主要的;C不对，不是简单的research，research仅仅是介绍状况，文章还有关于实现措施的。
初级商务英语 第2篇
logo 公司标志
A:I need to send a Do you have a cover page with company logo?
There is a stack of them by the fax
A：我要发个传真，你有带公司标志的传真扉页吗?
B：有，传真机旁边有一沓。
Completion receipt 传真回执
A: How do you know if your fax is sent?
B: You can set up the fax machine to print a completion It will also print an error page if the fax does not go
A：怎样才能知道传真已经发出去了?
B：你可以设定传真机打印一张完成回执，如果传真发送失败的话，传真机也会打印一张发送失败回执。
， time and number stamp 日期，时间和号码显示
A: What’s the importance of the date， time and number stamp printed on the top of the fax?
B: That’s the proof of when and from where you receive the
A：在传真上方的日期、时间和序列号为什么那么重要啊?
B：因为那是你何时何地收到传真的证明。
message 错误信息
A: I got an error
B: Oh， the memory of the fax machine is full， and there is no paper to
A：我收到一个错误信息。
B：哦，传真机的内存已经满了，而且也没有打印纸了。
page 错误页
A: Lily， your fax didn’t go Here is the error page it printed
B: Thank I thought my fax was
A：莉莉，你的传真没发出去，这是打出的一个错误页。
B：谢谢你，我还以为发出去了呢?
and To 发送者和接收者
A:What do you put on the fax cover page other than From and To?
B:The title， total pages including the cover page， and telephone and fax numbers of each
A：传真首页上除了发送者和接收者还写些什么?
B：标题，页数包括扉页、双方的电话号和传真号。
Fax it to me 传真给我
A: Mike， the contract is signed by our Do you want me to send it overnight?
B: Yes， Could you also fax it to me now?
A：迈克，我们总经理在合同上签字了，我要用特快专递发给你吗?
B：是的，请发给我。你能不能现在就传真一份给我?
template 传真格式
A: Do we have a fax template of the company?
B: We Ask Lisa to get an electronic
A：我们公司有统一的传真格式吗?
B：有，去找丽莎要一个电子文档。
by originals (contract) 续发原件(合同)
A: Linda， I will fax the letter to you， followed by express mail of the
B: Thank you so
A：琳达，我会传真一封信给你，再把原件快递续发给你。
B：非常感谢你。
acceptable 法律承认的
A: Can we use the faxed contract?
B: It may not be legally You can use it temporarily， but you need to get the originals
A: Why?
B:’ Cause faxed copy can have forged
A：我们能使用传真的合同吗?
B：法律上是无效的，你可以临时使用，但你应该尽快拿到原件。
A：为什么?
B：因为传真件上的签名可以伪造。
注：ASAP is short for as soon as
初级商务英语 第3篇
tactic 战术，兵法
tailor 特制产品
tailor made products 特制产品
take on 雇用
takeover 接管
target 目标 把……作为目标
tariff 关税;价目表
task 任务，工作
task force 突击队，攻关小队(为完成某项任务而在一起的一组人)
tax 税，税金
capital gains tax 资本收益税
corporation tax 公司税，法人税
income tax 所得税
value added tax 增值税
tax allowance 免减税
tax avoidance 避税
taxable 可征税的
taxation 征税
tax-deductible 在计算所得税时予以扣除的
telesales 电话销售，电话售货
temporary 暂时的
temporary post 临时职位
tender 投标
territory (销售)区域
tie 关系，联系
throughput 工厂的总产量
TQC(=Total Quality Control) 全面质量管理
_rack record 追踪记录，业绩
trade 商业，生意;交易，经商
balance of trade 贸易平衡
trading profit 贸易利润
初级商务英语 第4篇
makes
熟能生巧。
keeps a dear school,but fools learn in no
经验学校学费高，愚人旁处学不到。
Experience without learning is better than learning without
有经验而无学问，胜于有学问而无经验。
once bought is worth twice
由经验而得的智慧，胜于学习而得的智慧;一次亲身的体会，胜过两次的教师教导。
is
百闻不如一见。
is the salt of
事业是生命之盐。
before
事业在先，享乐在后。
makes a man as well as tries
事业可以考验人，也可以造就人。
neglected is business
忽视职业便是放弃职业。
think yourself above
勿自视过高;不要眼高手低;永远不要认为自己是大才小用。
may be troublesome,but idleness is
事业虽扰人，懒惰害更大。
that thinks his business below him will always be above his
自命大才小用，往往眼高手低。
business,but be not a slave to
要做事，但不要做事务的奴隶。
"s business is nobody"s
众人的事就是无人过问的事。
makes the
勤工出巧匠。
初级商务英语 第5篇
impact 冲击，强烈影响
implement 实施，执行
implication n 隐含意义
incentive 刺激;鼓励
income 工资或薪金收入，经营或投资的收入
earned income 劳动收入，劳动所得
unearned income 非劳动收入，投资所得
increment 定期增加
incur v 招致，承担
_ndemnity 偿还，赔偿
index 指数，索引
retail price index 零售价格指数
indirect costs 间接成本
induction 就职
industrial 工业的
industrial action (罢工、怠工等)劳工行动
industrial relations 劳资关系
inefficiency 低效率，不称职
inflate 抬高(物价)，使通货等)膨胀
inflation 通货膨胀
_nfringe 违法，违章
initial 初步的
innovate 革新
input 投入
insolvent 无清偿力的
installment 部分，分期付款
insure 给……保险，投保
insurance 保险
interest 利息，兴趣
interest rate 利率
interim 中期，过渡期间
初级商务英语 第6篇
facilities 用于生产的设备、器材
facilities layout 设备的布局规化、计划facilities location
设备安置
factoring
折价购买债券
fail-safe system 安全系统
feasibility study 可行性研究
feedback 反馈，反馈的信息
field 办公室外边，具体业务
file 文件集，卷宗，档案，文件 把文件(或资料)归档
fill 充任
finance 资金，财政 提供资金
financial 财政的financing 提供资金，筹借资金
finished goods 制成品
firm 公司
fire 解雇
fix 确定，使固定在
fix up 解决，商妥
fiscal 国库的，财政的
_lagship 同类中最成功的商品，佼佼者
flexible 有弹性的，灵活的
flextime 弹性工作时间制
flier(=flyer) 促销传单
float 发行股票
flop 失败
flow shop 车间
fluctuate 波动，涨落，起伏
FOB, 离岸价
_ollow-up 细节落实，接连要做的事
forecast 预测
four P"s 指产品PRODUCT、价格PRICE、地点PLACE、促销PROMOTION
framework 框架，结构
_ranchise 特许经销权特许经销，给予特许经销权
franchisee 特许经营人
franchiser 授予特许经营权者
fraud 欺骗
_reebie (非正式的)赠品，免费促销的商品
freelance 自由职业者(的)
funds 资金，基金
futures 期货交易
初级商务英语 第7篇
magazine 杂志，期刊
mailshot 邮购
maintain 维持，保持
maintenance 维持，坚持
major 重大的，主要的，较大的
majority shareholding 绝对控股
make 产品的牌子或型号
make-to-order 根据订货而生产的产品
make-to-stock 指那些在未收到订货时就已生产了的产品
management 管理，管理部门
middle management 中层管理人员
senior management 高层管理人员
managerial 管理人员的，管理方面的
manager 经理
plant manager 工厂负责人
line manager 基层负责人
staff manager 部门经理助理
management accounts 管理帐目
matrix management 矩阵管理
_anagement information system(MIS) 管理信息系统
manning 人员配备
manpower 劳动力
manpower resources 劳动力资源
manual 体力的，人工的，蓝领的
manufacture (用机器)制造
manufacturer 制造者(厂、商、公司)
manufacturing 制造的
manufacturing industry 制造业
margin 利润
gross margin 毛利率
net margin 净利润
初级商务英语 第8篇
找出与中括号内单词意义相反的单词
[vanish]
[generous]
[industrious]
[release]
[rude]
[scorn]
[shallow]
[soul]
[absolute]
[delight]
答案解析：
正确答案:c 斜体翻译：消失
选项翻译消失传播出现出席
正确答案:b 斜体翻译：慷慨的
选项翻译自由的吝啬的特殊的普通的
正确答案:c 斜体翻译：勤奋的
选项翻译方便的勤劳的懒的农业
正确答案:a 斜体翻译：释放
选项翻译抓住工作撤回拉
正确答案:d 斜体翻译：粗鲁的
选项翻译坦白的低顶礼貌
正确答案:d 斜体翻译：轻蔑
选项翻译蔑视湿合作尊敬
正确答案:c 斜体翻译：浅的
选项翻译明亮的树阴深的美味的
正确答案:b 斜体翻译：灵魂
选项翻译平直的身体拖拉盛大
正确答案:a 斜体翻译：绝对
选项翻译相对当前亲密的努力的
正确答案:b 斜体翻译：娱乐
选项翻译高兴悲伤可怕轻蔑
初级商务英语 第9篇
abroad 在国外，出国，广泛流传
absence 缺席，离开
absent 不在，不参与
absenteeism (经常性)旷工，旷职
absorb 吸收，减轻(冲击、困难等)作用或影响
abstract 摘要
access 接近(或进入)的机会，享用权 获得使用计算机数据库的权利
初级商务英语 第10篇
完整拼出下列句中空格处的单词,注意:是完整拼出：
Please don"t leave the t( )p 龙头
Two persons were killed by the l( )g last 闪电
The w( )s agreed to defend their castle to the last 战士
The stars" i( )e on men has not been 影响
Before writing your check, you must d( )t some of your money in the 储蓄
答案: tap; lightning; warrior; influence; deposit;
初级商务英语 第11篇
找出一个与其它三个不相关的单词.
答案: b; d; b; a; b; c; d; b; d; a;
初级商务英语 第12篇
[ambition] Jack is an ( ) boy; he wants to become as famous as
[authority] I have ( ) him to act for me while I am
[inform] Can you give me any ( ) about this matter?
[retire] There have been several ( )
[invite] I received an ( ) card to her birthday
答案: ambitious; authorized; information; retirements; invitation;
初级商务英语 第13篇
comes but once a
圣诞一年只一度。
hours fly
快乐时光去如飞。
takes no account of
欢娱不惜时光逝。
tames the strongest
时间能缓和极度的悲痛。
day is short but the work is
工作多，光阴迫。
deter till tomorrow that which you can do
今日事须今日毕，切勿拖延到明天。
you somewhat to do tomorrow,do it
明天如有事，今天就去做。
him that does everything in its proper time,one day is worth
事事及时做，一日胜三日。
save time is to lengthen
节省时间就是延长生命。
has its time and that time must be
万物皆有时，时来不可失。
time when time cometh,lest time steal
时来必须要趁时，不然时去无声息。
an opportunity is neglected,it never comes back to
机不可失，时不再来;机会一过，永不再来。
hay while the sun
晒草要趁太阳好。
while the iron is
趁热打铁。
today,for you know not how much you may be hindered
今朝有事今朝做，明朝可能阻碍多。
is the soul of
守时为立业之要素。
is the thief of
因循拖延是时间的大敌;拖延就是浪费时间。
tide hath ist
潮涨必有潮落时。
is
知识就是力量。
初级商务英语 第14篇
掌握一定的商务英语词汇、短语和句型。
(1)词汇方面
如commercials指广播、电视或电影院中播放的广告，还可指商业公司的股票。例如：
The TV show was interrupted by too many
电视节日被太多的广告给打断。
(2)短语方面
如soft selling软推销，指一种使用静悄悄的，不引人注意的诱导手段推销商品的方法，是一种“间接的”销售方法。与hard selling相对。hard selling是“商接的”销售方法，通过不断重复产品的名称及其优秀的品质，使用一些有力的，但不一定受欢迎的手段去推销产品。例如：
Some salespeople adopt a direct‘hard sell’approach, while others use a more indirect‘soft sell’有些商人采用直接的“硬销售法”，而有的商人使用更间接的“软销售法”。
(3) 句型方面
有必要掌握一些国际商务英语中常用的句型，例如：
We are writing in connection with? 今来函关于??
I noted with interest your advertisement 我饶有兴致地读到贵公司??的广告。
Yes, that’s true，but on the other hand，?没错，但另一方面??
That’s exactly what I 这和我不谋而合。
don’t you think??也许吧，但是你认为??如何?
这些句型看似简单，但要做到在从事国际商务活动中对这些常用句型信于拈米也非易事。平时要多积累这样一些非常实用的句型和短语。又例如：
You are wanted on the 有你的电话。
As enclose?for your 应贵方要求，今随函寄上??请查收。
(4) 旧词“新义”
有些单词，可能学生早已学过，但在商务环境下，意思有所不同。那么，对他们来说便是新单词，必须同样牢记。例如：
protest 拒付(票据等)
The cheques he issued were a all 他开出的支票均遭拒付。
honour 承兑
All credit cards honoured 各种信用卡这里均通用。
protect 备款以支付??
We hope you will duly protect our draft on 望贵方在汇票提示时及时予以兑付。
factor 独立代理商。在英国，factor是一种特殊代理人，受他人委托进行贸易活动，收取佣金，佣金的多少取决于其业绩。
The factor is active in financing product imports to the 该代理商为产品输入美国积极筹资。
royalty 专利/版权等的使用费;提成费;特权。
Besides copyright，the writer got a 10-percent royalty on 除拥有版权外，作者得到百分之十的版税。
(5) 同义词、近义词、相似词的辨析
国际商务英语学习者往往对一些商务英语中的同义词、近义词、相似词分辨不清，特别是在工作中由于选词不当，造成误解。例如，credit card(信用卡)与letter of credit(信用证)之间其实毫无关系，但有的学生不知其问的差别。又如，quotation和offer都有“报价”的意思，有什么区别呢?再如，表示公司的英语单词有不少，如：firm，company，corporation，branch，incorporation subsidiary，affiliated company等，它们之间意思有何不同?又如，B/L和B/E有什么差别呢?对这样一些词之间的差别，商务英语学生应该明白。
举个例子：
Chairman，President，，Managing Director，General Manager
Chairman的意思是“董事长”，他是股份公司董事会的最高负责人，是常设的业务执行及代表人，是负责主持公司董事会会议的人。当董事会成员对某项决策意见不统一时，董事长拥有决策权。许多公司董事长兼作公司的执行总裁。
President在美国英语中相当于英国英语的Chairman(of the Board)。
是Chief Executive Officer的首字母缩写，其意思是“首席执行官”，也可以将其翻译为“总裁”。“总裁”是公司的最高行政主管。在美国英语中，“President”也指“总裁”。有的公司的董事长和总裁由两人担任。总裁的位置仅次于董事长(chairman)，高于副董事长(Vice-Chairman)。
Managing Director与General Manager都可翻译为“总经理”，但是，两者有所不同。对一个普通的没有董事会的公司来说，“总经理”是该公司的最高领导者。但是，假定A公司是一个设有董事会的股份有限公司，该公司管辖许多分公司，分公司的最高领导者也被称为是“总经理()”，而总公司(Head Office/Headquarters)的“总经理”应翻译成“Managing Director()”。Managing Director仅次于Chairman。有逐步取代的趋势。
又例如：
discount，deduction，rebate，allowance
discount的意思是“打折”。trade discount指的是制造商、批发商给零售商的折扣。像商店的“打折”，就是discount。若某商品原价是100英镑，现在该商品打九五折，英语为：5%discount。
deduction的意思是“广泛的减价”。
初级商务英语 第15篇
Achieving a successful merger
However attractive the figures may look on paper, in thelong run the success or failure of a merger depends on thehuman When the agreement has been signed and theaccountants have departed, the real problems may only just If there is a culture clash between the two companiesin the way their people work, then all the efforts of the financiersand lawyers to strike a deal may have been in
According to Chris Bolton of KS Management Consultants, 70% of mergers fail to live up totheir promise of shareholder value, riot through any failure in economic terms but because theintegration of people is Corporates, he explains, concentrate their efforts before amerger on legal, technical and financial They employ a range of experts to obtain themost favourable contract But even at these early stages, people issues must be takeninto The strengths and weaknesses of both organisations should be assessed and, ifit is a merger of equals, then careful thought should be given to which personnel, from which side,should take on the key
This was the issue in 20XX when the proposed merger between two pharmaceuticalcompanies promised to create one of the largest players in the For both companies themerger was intended to reverse falling market share and shareholder However, although thecompanies" skill bases were compatible, the chief executives of the two companies could not agreewhich of them was to head up the new This illustrates the need to compromise if amerger is to take
But even in mergers that do go ahead, there can be culture One way to avoid this isto work with focus groups to see how employees view the existing culture of their Inone example, where two global organisations in the food sector were planning to merge, focusgroups discovered that the companies displayed very different One was sales-focused,knew exactly what it wanted to achieve and pushed initiatives The other got involved inlengthy discussions, trying out options methodically and making contingency The firstresponded quickly to changes in the marketplace; the second took longer, but the option iteventually chose was usually the correct Neither company"s approach would have worked forthe
The answer is not to adopt one company"s approach, or even to try to incorporate everyaspect of both organisations, but to create a totally new This means taking the best fromboth sides and making a new organisation that everyone can Or almost there will be those who cannot adapt to a different Research into the impact ofmergers has found that companies with differing management styles are the ones that need towork hardest at creating a new
Another tool that can help to get the right cultural mix is intercultural This involvescarrying out research that looks at the culture of a company and the business culture of thecountry in which it is It identifies how people, money and time are managed in a company,and investigates the business customs of the country and how its politics, economics and historyimpact on the way business is
13 According to the text, mergers can encounter problems when
A contracts are signed too
B experts cannot predict accurate
C conflicting attitudes cannot be
D staff are opposed to the terms of the
14 According to Chris Bolton, what do many organisations do in preparation for a merger?
A ensure their interests are represented
B give reassurances to shareholders
C consider the effect of a merger on employees
D analyse the varying strengths of their staff
15 The proposed merger of two pharmaceutical groups failed because
A major shareholders were
B there was a fall in the demand for their
C there were problems combining their areas of
D an issue of personal rivalry could not be
16 According to the text, focus groups can help companies to
A develop new
B adopt contingency
C be decisive and react
D evaluate how well matched they
17 Creating a new culture in a newly merged organisation means that
A management styles become more
B there is more chance of the merger 中华考试网
C staff will find it more difficult to adapt to the
D successful elements of the original organisations are
18 According to the text, intercultural analysis will show
A what kind of benefits a merger can lead
B how the national context affects the way a company is
C how long it will take for a company culture to
D what changes companies should make before a merger takes
参考答案接解析
《Achieving a successful merger》，实现一个成功的并购。文章没有从技术和经济效益的角度来分析并购成功的因素，而是强调了一个在并购中容易被忽视的重要因素：文化冲突。不同的企业文化走到了一起，能否兼容是并购能否成功的关键因素。一个比较著名的例子是当年惠普与康柏的并购。
第十三题，问什么情况下并购会遇到麻烦。答案是A段的最后一句，关键词是culture clash：如果两个公司的员工在工作方式上存在文化冲突，那么金融专家和律师们为了达成交易所做的一切努力都是徒劳的。所以选C：冲突性的态度无法得到解决。Conflicting attitude对应于culture clash。attitude具体指公司员工做事情的方式和态度。
第十四题，问很多机构为并购所做的准备是什么。答案是第二段的这么一句话：Corporates, he explains, concentrate their efforts before a merger on legal, technical and financial matters。公司都把精力集中在法律、技术和金融事务上了。也就是更多的看重经济等方面的利益，而忽视了人的因素。选A：确保他们的利益得到很好的反映，也就是自己的利益有保障。represent在这里的意思是be present or found in something, especially to a particular degree。
第十五题，问这俩医药公司并购失败的原因是什么。答案是第三段的倒数第二句：the chief executives of the two companies could not agree which of them was to head up the new 在谁来领导新的机构的问题上无法达成一致。所以选D：人员竞争问题无法得到解决。Personal rivalry就是指两个领导谁也不服谁。
第十六题，问focus group可以帮助公司干什么。先弄明白focus group的意思，看剑桥高阶的解释：a group of people who have been brought together to discuss a particular subject in order to solve a problem or suggest ideas。处理问题的团体。答案在第四段。这一段是举例说明两个合并公司的文化兼容性问题。经过focus group的调查，这两个公司的做事方式有很大差别，不能兼容。所以这一题的答案是选D：评估他们能否匹配。
第十七题，问在一个新合并的公司里创造新的文化意味着什么。答案是第五段的这么一句：This means taking the best from both sides and making a new organisation that everyone can accept。吸取双方的优点，创造一个所有人都能接受的新组织。每个人都能接受，那么合并成功的可能性会大大增加。选B：合并起作用的几率增加了。
第十八题，跨文化分析能够表明什么。答案是最后一段的最后一句：how its politics, economics and history impact on the way business is 看看这个国家的政治、经济和历史是怎么影响商业行为的。也就是考察宏观的国家背景对微观的经济个体的影响。选B：国家背景怎样影响公司的运行方式。
初级商务英语 第16篇
B
backing 财务支持，赞助
backhander 贿赂
_acklog 积压(工作或订货)
bad debt 死账(无法收回的欠款)
balance 收支差额，余额
balance of payments 贸易支付差额
balance sheet 资产负债表
bankrupt 破产的
bankruptcy 破产
bank statement 银行结算清单(给帐户的)，银行对账单
bar chart 条形图，柱状图
bargain 谈判，讲价
base 基地，根据地
batch 一批，一组，一群
batch production批量生产
bear market 熊市beat 超过，胜过
behave 表现，运转
behaviour 举止，行为，运转情况
below-the-line advertising 线下广告，尚未被付款的广告
benchmark 衡量标准benefit 利益，补助金，保险金得益
fringe benefits
附加福利
Sickness benefit
疾病补助费
bid 出价，投标takeover bid 盘进(一个公司)的出价bill 账单，票据
billboard (路边)广告牌，招贴板
black 违法的
in the black 有盈余，贷方
black list黑名单，禁止贸易的(货物、公司及个人)名单
black Monday 黑色星期一，指1987年10月国际股票市场崩溃的日子