电大财经英语教材课文翻译及练习答案

Unit 1

Steve talks about his company

Xiaoyan helps her friends, Mary and Polly. They have a party at Caffe Roma. Franco is their friend who owns this restaurant. They buy the wine and food wholesale. They cooperate to save money. Xiaoyan meets Steve Bracken who is an import director. He talks about his company. It buys raw materials from one country whose resources are cheap. It buys parts from another country where labour costs are low. It puts them together in a third country. Then it imports the products into Britain where they are sold. Steve cooperates with many companies. His business model makes a food profit.

晓燕帮助她的朋友，Mary和Polly。 她们在Caffe Roma餐厅举行聚会。Franco是她们的朋友，他是这家餐厅的老板。餐厅以批发的形式买入酒和食物。他们合作以节约开支。晓燕遇到一位负责进口的公司主管Steve Bracken。他谈论了自己的公司。他的公司从资源便宜的国家购买原材料，从另一个劳动力成本低的国家购买零部件，再在第三个国家将它们拼装组合，然后该公司将这些产品进口到英国出售。Steve和很多公司合作。他们的商业模式盈利良好。

Steve describes some business models

Steve says companies want to earn a profit. One company may accept lower profits. They can quickly gain a large market share. While another company may seek higher profit margins. They sell luxury goods that have high brand value. Most companies try to cut costs using the cheapest suppliers and workers. But a few companies adopt a ?green? model that takes care of the environment. They pay their workers a fair wage, which in not the lowest. Other companies use a start-up model. They grow very fast during the first few years when their product is in great demand. But sometimes they fail after three or four year. This is common in the city where they grow very fast at first but sometimes they fail after a few years. Some have a business model which is not sustainable. Researching the market is the best way to know which business model will suit your company.

Steve说公司都希望获取利润。某些公司愿意接受较低的利润，他们就能很快获得较大的市场份额。也有公司希望寻求高额的利润，他们出售具有高品牌价值的奢侈品。大部分公司都试图通过采用最便宜的供货商和工人的方式来削减成本。但是有少数公司采用保护环境的“绿色”模式。他们付给员工合理的工资，这不是最低工资。有些公司采用启动模式，这样的公司在产品需求旺盛的最初几年成长迅速。但是有时这样的公司三、四年后就倒闭了。这样的情况在城市里很普遍，他们起初增长很快，有时几年以后就倒闭了。有些公司的商业模式不可持续。市场调查时了解自己公司适合何种商业模式的最佳途径。

1. Most companies want more_ profit __.

2. Selling at a low profit can get more __ buyers __. 3. Luxury goods sell at a ___ high ___ price.

4. Green companies pay wages which are ____ just right ___.

5. Companies which use a start-up model may grow very __ fast __ at first. 6. A sustainable company can keep going for ___ more than 4__ year.

Unit2

David describes the structure of the bank

Xiaoyan comes to London where she learns more about banking. David Manning who is the IT manager introduces the departments of the bank. The Personal Banking Department is in the lobby on the ground floor. Here customers can pay in money. If they want to withdraw cash, then they can use the ATM in the lobby. The Business Banking Department is on the first floor. It manages the various accounts for local companies. Many accountants work on the second and third floors. Then the Foreign Department is on the fourth floor. If a local company has branches in another country, then it will use this Foreign Department. On the fifth floor is the IT Department which has the bank?s main computer. The bank does not have a Human Resources Department. Instead, the Human Resources Director uses the main computer to manage the staff salary and pensions.

晓燕来到伦敦学习与银行相关的更多内容。David Manning是IT经理，他（向晓燕）介绍银行的各个部门。个人银行部在一楼大厅。在这里客户可以支付现金。如果客户要支取现金，他们可以使用大厅里的自动取款机。商务银行部在二楼。这个部门管理着许多本地公司的账户。许多会计在三楼和四楼工作。外国银行部在五楼。如果本地的公司在国外有分公司，他们就需要用到外国银行部。六楼是IT部门，银行的计算机服务器就在这里。这家银行没有人力资源部。取而代之的是，人力资源主管用计算机主机来管理职工的工资和养老金。 1. How many department are there in this bank? Four

2. Which department do public individuals use? Personal Banking 3. Which department is on the lowest floor? Personal Banking 4. Where do some accountants work? 3rd floor

5. Where does the Human Resources Director work? 5th floor

6. Who does the Human Resources Director look after? Employees

In the Business Department

Most workers keep their savings in a bank. The bank pays them a small amount as interest. After collecting many deposits from people, the bank has a lot of cash. Some of the deposits are long term, so the bank expects to keep them safe for many years. The Business Department is where the bank lends out this cash to companies. If a company wants to invest in new machinery, then it can ask for a loan from the bank. The bank wants companies to borrow this cash. Then it can get high interest on the loans. The bank pays only a low interest rate to the private savers, and collects a high interest rate from the corporate borrowers. This is how the bank makes a profit. Of course, the bank doesn?t want to lose its customers? money, so it is careful about companies who get a loan. If the company is at high risk to repay the loan, then the bank may refuse or charge a very high interest rate.

大多数员工把存款放入银行。银行付给他们少量的钱作为利息。银行收集了大量的存款以后就有了大量的现金。有些存款是长期的，所以银行希望能够安全地保存多年。商业银行部是银行把现金借给公司的部门。如果某家公司想要投资新的机器设备，就可以向银行申请贷款。银行希望公司来借（存款）现金，这样银行就能从贷款中获得高额利息。银行向存款的个人只需支付较低的利息，从公司贷款方收取较高的利息。这就是银行如何盈利的模式。当然，银行不希望丢失客户的存款，所以对贷款公司十分小心。如果一家公司偿还贷款的风险很高，那么银行可能会拒绝放贷或者收取高额利息。

1. 2. 3. 4. 5. 6.

Who are the customers in the Business Department? Companies What do companies do in the Business Department? Borrow money

If the company pays high interest, how much does the bank trust it? Not much What does a company buy with a loan? Machinery

How can a bank make a profit? Form high interest loans

Who are the owners of the savings in a bank? Individual workers

Unit 3

Xiaoyan counts up how much she pays as rent

Xiaoyan moves into the flat above Caffe Roma. It is closer to the bank where she works, but it costs more. Last year she paid ￡135 each month. In twelve months she paid only 12 times of ￡135, which was ￡1,620. Now she pays ￡150 plus ￡25 for gas and electricity. She calculates that in the next year she will pay twelve times ￡175, which will equal ￡2,100. She decides to walk to work to save money.

Her best friend Mary who is a student lives there too. They share the shopping and cooking. So eating together is cheaper than living alone, and saves her time. They take turns cooking dinner during the week. At weekends they usually get up after ten o?clock and then eat out.

Last Sunday, Xiaoyan got up very late at eleven thirty, and Franco cooked lunch for her. They enjoyed eating lunch. They talked about the lease and how to pay the rent. Xiaoyan agreed to pay him automatically each month through her bank.

晓燕搬入了Caffe Roma餐厅楼上的公寓。这里离她工作的银行很近，但是价格也要高。去年她每个月付135英镑，12个月只需要付135英镑的12倍，也就是1620英镑。现在她付150英镑加上25英镑用于天然气和电。她计算出下一年他要支付175英镑的12倍，也就是2100英镑。她决定走路去上班来节省开支。

她最好的朋友Mary也住在那里，她还是个学生。她们一起支付购物和做饭的开销。这样看来，一起吃比单独住要便宜，而且节省时间。工作日，她们轮流做饭。周末她们通常10点以后起床，然后在外面吃饭。

上个星期天，晓燕起得很晚，十一点半才起床，Franco为她做了中饭。他们一起吃中饭，谈论租房合同和租金的支付方式。晓燕同意每个月通过她的银行自动转账的方式支付（他）租金。

1. Caffe Roma is near the bank. T 2. No one else is living there. F

3. Xiaoyan and Mary cooperate together. T 4. Xiaoyan cooks dinner five times a week. F 5. Xiaoyan buys the flat. F

6. She pays the rent through e-banking. T

Xiaoyan asked about accounting

Yesterday Xiaoyan went to the second floor where the accountants worked. Xiaoyan asked what their main task was, and what other things they did. They said they mainly added up lots and lots of numbers which customers provided. They also studied different ways of accounting. She was surprised that the accountants spent a lot of time checking each other! Last week they checked the accountants at the overseas branches.

The accountants find that errors are often caused by different accounting systems. Sometimes the local laws are different. In England the sales tax is twenty percent (20%) and in Japan only five percent (5%). In other countries it may be higher or lower. The data for each region are collected to match each local tax system. Then they prepare the final accounts. They use the mainframe computer to help them. It has good software applications for accounting.

昨天晓燕去了会计人员工作的二楼。晓燕询问了他们的主要工作是什么，其他的工作有哪些。他们说他们主要合计消费者提供的大量数据。他们也学习不同的计算方法。令她吃惊的是，这些会计人员花了大量的时间相互核对账目。上个星期他们核对了海外分总司的账目。

会计师们发现很多问题常常是由于不同的财会制度造成的。有时本地的法律有不同。英国的营业税是20%，日本仅5%，其他国家或高或低。每个地区的数据被收集整理出来，以便与各地的税务制度相匹配。会计师们制作最终的账目，他们用大型计算机来帮助他们计算。这种大型计算机具有用于财会方面的优质应用软件。 1. Who worked on the second floor? Accountants 2. Why did Xiaoyan go there? To learn something

3. What did Xiaoyan do on the second floor? She asked some questions 4. What often causes errors in accounting? Different tax systems 5. Who prepares the final accounts? Accountants

6. Which country charges sales tax higher than England? Not mentioned

Unit 4

Franco visits the bank

The bank worries that Franco does not keep the books for his restaurant. The manager, Mr. MacCallan, explains to Franco that the bank needs a financial statement. “This will tell us how well your restaurant is doing.” A financial statement is a formal report of the performance last year. It says how much money came in, and how much money went out. Also it suggests what next year will be like. So the bank can judge how much money to lend to the restaurant. The bank can assess the risks involved. If the risk is high, then the bank may refuse to loan any money, or will ask for high interest to be paid. Mr. MacCallan asks Franco to go home and find all the receipts from last year. “Please prepare your books, and give us a financial statement.” He says to Franco.

银行担心Franco没有保存他餐厅的账簿。MacCallan经理向Franco解释说银行需要一份财务报表。“这将告诉我们你的餐厅运作的有多好。”财务报表是表示上年度业绩的正式报告，说明了收入多少和支出多少。也给出了下一年度的走势情况。这样银行就可以决定借多少额度给这家餐厅。银行也可以评估相关的风险。如果风险很高，银行可以拒绝贷任何钱，或者要求支付高额利息。MacCallan让Franco 回家找出去年的所有收据。“请准备好你的帐簿，给我们一份财务报表。”他对Franco说。

1. What does the restaurant NOT have? Books 2. Who is the bank manager? Neil MacCallan 3. What does the bank want? A statement

4. What does a financial statement say? Income and outgoings 5. The bank will lend money if the risk is __low__. 6. Did Franco bring his books? No

Everyone is helping Franco

Steve and David help Franco. Together they prepare his accounts to show the bank manager. Xiaoyan helps too. Franco finds his receipts from last year. They add up the costs for food, and then the costs for gas, for electricity, and for water. They also calculate the cost of paying staff. Franco paid health insurance, and accident insurance too. Finally they calculate all the income from customers. The accounts have two columns. The left column is for money out, and the right column is for money in. Steve writes a list of the income from customers in the right column, and the costs of food, utilities, and staff in the left column. At last he calculates the difference. There is a small profit of ￡4,500. It is not enough to buy new tables and chairs. However, the bank will be happy, because it was a profit, not a loss!

Steve和David帮助Franco。 他们一起准备账目来给银行经理。晓燕也帮忙了。Franco找出了去年的所有收据。他们计算了食物、天然气、电和水的开销总和。他们也计算了人工成本的总数。Franco交了健康保险和意外保险。最后他们计算了从顾客处获得的收入。帐簿包括两栏。左栏记货币支出额，右栏记货币流入量。Steve在右栏写下从顾客处获得的收入。左栏记食物、水电和人工工资的成本支出。最后计算两栏的差额，有4500英镑的小额盈利。这笔钱不够用来买新桌子和新椅子。然而，银行会很开心，因为是盈利，而不是亏损。 1. Franco needs help to _keep books_.

2. How many columns do the accounts have? Two 3. On which side is income money written? Right 4. Money from customers is _income_. 5. Costs for staff are _outgoings_.

6. Which side shows the outgoings? Left

Unit 5

Last week Tom Walker arrived in London where his company has a new office. His company started up six months ago in Hong Kong. Now they are expanding their business in Europe. He had to open a new bank account for his company at ABHK Bank. When he arrived at the bank, he couldn’t find where to open an account. He asked at the customer service desk. They told him to go up to the Foreign Department on the fourth floor. The bank which has a branch in Hong Kong arranged everything for him. They transferred the funds, and completed everything electronically. He thought e-banking was very efficient. Then the bank manager introduced him to their accountants who advise companies about international taxation（征税）.

上个星期Tom Walker来到伦敦，那里他的公司有一个新的办事处。他的公司六个月前在香港成立。现在他们在欧洲拓展业务。他需要在ABHK银行为他的公司开立一个新的银行账户。当他来到银行，他不知道在哪里开账户。他在客户服务处询问了一下，他们告诉他到四楼的外国银行部。这家银行的香港分行已经为他准备好了一切。他们进行了资金转账，所有事情都通过电子化完成。他觉得电子银行十分高效。然后银行的经理把他介绍给会计师，会计师会对公司的国际征税提出建议。

1. Where is Tom Walker’s company’s head office? Hong Kong 2. When did his company start? About half a year ago

3. Where did he open a new account? In the Foreign Department 4. What did the Hong Kong office send to London? Money 5. What do the accountants help with? Tax laws

Most people who live in the city have bank accounts. A current account is one that has cash put

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