课前练笔

课前练笔201512Unit3---1Itisnotsurprising,then,thattheworldsawareturntoafloatingexchangeratesystem.Centralbankswerenolongerrequiredtosupporttheirowncurrencies.这样，世界各国又恢复浮动汇率制度就不足为奇了。而各国中央银行也再要求维持各自货币的汇价了。Unit3---2Floatingpolicyisofgreatimportanceforexporttrade;itis,infact,aconvenientmethodofinsuringgoodswhereanumberofsimilarexporttransactionsareintended,e.g.wheretheinsuredhastosupplyanoverseasimporterunderanexclusivesalesagreementormaintainssalesrepresentativesorsubsidiarycompanies.Unit3---3统保单对出口贸易至关重要。实际上，它是各国货物保险的便利办法。只要所进行的是几种类似的出口贸易就可以采取这种方法。类似的出口贸易，如：被保险方根据独家经销协议向国外进口方提供货物，或在国外委任销售代表，或在国外设立附属公司。Unit4Theintegrationofcomputersystemsisindispensableinunifyingdocumentationandalsoforsuchtasksastheplacingoforderswithfactories,productdeliveryandinformationmanagement.在统一文件编制格式、实施诸如工厂订单、货物交付、信息管理等各项任务时，将不同的电脑系统进行整合是必不可少的。Unit5---1Shippingdetails,includingwhethertransshipmentsareallowed.Alsorecordedshouldbethelatestdateforshipmentandthenamesoftheportsofshipmentanddischarge.(Itmaybeinthebestinterestoftheexporterforshipmenttobeallowed“fromanyUKport”sothathehasachoiceif,forexample,someportsareaffectedbystrikes.Thesameappliesfortheportofdischarge.)Unit5---2装船细节：包括是否允许转运以及装船的最后日期和装船、卸货的港口名称。（就出口商而言，如能任选英国的任何港口装船则最为有利。如在发生罢工等情况下，出口商有选择港口的余地。对卸货港口依然。）Unit6Accountingincludesthedesignofaccountingsystems,preparationoffinancialstatements,audits,coststudies,developmentofforecasts,incometaxwork,computerapplicationstoaccountingprocesses,andtheanalysisandinterpretationofaccountinginformationasanaidtomakingbusinessdecisions.会计包括设计会计制度，准备财务报表、审计账目和成本研究报告，展开预测工作、个人所得税工作和计算机对会计程序的运用，分析和解释有助于制定商业决策的会计信息。Unit7Notallmergers,however,aretheresultofglobaleconomictrends,politicalchangeortechnologicalinnovation.然而，并非所有的合并都是经济全球化趋势、政治变化或者技术革新所带来的结果。BMW`stakeoveroftheRoverGroupinjectedmuchneededinvestmentintothestrugglingUKcarmanufacturerwhilstextendingBMW`sproductrange.德国宝马汽车公司接管了罗福汽车集团，这给这个在挣扎中求生存的英国汽车制造公司注入了急需的资金，同时也拓展了宝马汽车公司本身的产品范围。Unit8ExtremelykeencompetitionbetweenAmericanandJapanesevehiclemanufacturersintheAmericanmarkethascompelledustobringdownthepriceforthetimebeing.美日汽车制造商在美国市场上竞争异常激烈，这迫使我方将价格暂时降下来。Banks`effortstowardcorporaterestructuring,suchasreducingtheiremployee'shighsalariesandconsolidatingandeliminatingbranches,arefarfromadequate.各家银行对公司进行了重组，如减少雇员工资，整合或者撤销不同的分公司等，但是这些努力都远远难以奏效。Unit9Budgetsthatcanberolledovertosuccessivefiscalyears,orwhosepurposescanbealteredfromyeartoyear,willbemainlyusedtopromoteresearchanddevelopmentactivitiesaswellasprojectstoimproveinfrastructure.可以转入到各个连续财政年度的预算，或者其目的可一年复一年地予以变更的预算，将主要用于促进各种研发项目和研发活动的开展，一遍提升基础服务设施。Unit10ThebankofJapanhasbegunstudyingthepossibilityofextendingtheperiodforpurchasinggovernmentbonds,asystemunderwhichitpurchasesgovernmentbondsfromfinancialinstitutionsonconditionthattheywouldberepurchasedbythefinancialinstitutionsafteracertainperiod.日本央行已经开始研究延长回购日本政府债券期限的可能性。回购政府债券已经形成一种制度。在此制度下，日本央行从金融机构购买政府债券，但前提是，这些债券在经过一段时间后将由金融机构进行回购。