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This moment will nap,you will have a dream ;But this moment study,You will interpret a dream.
  • Establishing Business Relations

    2009-05-30 15:15:55

    1. We’ve come to know your name and address from the Commercial Counselor’s Office of the Chinese Embassy in London.

     

    我们从中国驻伦敦大使馆的商务参赞处得知你们的名字和地址。

     

    2. By the courtesy of Mr. Black, we are given to understand the name and address of your firm.

    承蒙布莱克先生的介绍,我们得知贵公司的名称和地址。

     

    3. We are willing to enter into business relations with your firm.

    我们愿意与贵公司建立业务关系。

     

    4. Your firm has been introduced (recommended, passed on) to us by Maple Company.

    枫叶公司向我方介绍了贵公司。

     

    5. Our mutual understanding and cooperation will certainly result in important business.

    我们之间的相互了解与合作必将促成今后重要的生意。

     

    6. We express our desire to establish business relations with your firm.

    我们愿和贵公司建立业务关系。

     

    7. We shall be glad to enter into business relations with you.

    我们很乐意同贵公司建立业务关系。

     

    8. We now avail ourselves of this opportunity to write to you with a view to entering into business relations with you.

    现在我们借此机会致函贵公司,希望和贵公司建立业务关系。

     

    9. We are now writing you for the purpose of establishing business relations with you.

    我们特此致函是想与贵方建立业务关系。

     

    10. Your desire to establish business relations coincides with ours.

    你方想同我方建立业务关系的愿望与我方是一致的。

     

    11. We specialize in the export of Japanese Light Industrial Products and would like to trade with you in this line.

    鉴于我方专营日本轻工业产品出口业务,我方愿与贵方在这方面开展贸易。

     

    12. Our lines are mainly arts and crafts.

    我们经营的商品主要是工艺品。

     

    13. We have been in this line of business for more than twenty years.

    我们经营这类商品已有二十多年的历史了。

     

    14. Your letter expressing the hope of establishing business connections with us has met with approval.

    来函收悉,得知贵方愿与我方建立业务关系,我们表示同意。

     

    15. In order to acquaint you with the textiles we handle, we take pleasure in sending you by air our latest catalogue for your perusal.

    为了使贵方对我方经营的纺织品有所了解,特航寄我方最新目录,供细阅。

     

    16. Glad to see you in your company.

    很高兴在贵公司见到您。

     

    17. It’s only half an hour’s car ride.

    只有半小时的车程。

     

    18. Suppose we make it, say three o’clock tomorrow afternoon.

    如果我们能去的话,那么就明天下午三点钟吧。

     

    19. It would be very helpful if you could send us statistics on your sales.

    如果你们能将你们的销售统计资料寄给我们,那可就太有帮助了。

     

    20. We would like to ask you to kindly send us the related information.

    我们希望你们能将相关资料寄给我们。

     

    Conversations

    Dialogue 1

     

    A: How do you do?

    B: How do you do? Nice to meet you, Ms. Smith. I’m Jack Stevens from the Marketing Department. Here is my card.

    A: It’s nice to meet you, Mr. Stevens.

    B: Please call me Jack. Have a seat, please.

    A: Thank you.

     

     —你好!

    —你好!很高兴见到你,史密斯小姐,我是市场部的杰 克·斯蒂文斯。这是我的名片。

    —很高兴见到你,斯蒂文斯先生。

    —就叫我杰克吧。请坐。

    —谢谢。

     

     

     Dialogue 2

     

    A: Ah, these are the machines we’re interested in. May we have a look at them?

    B: Certainly. But they are in the showroom.

    A: Is it far from here?

    B: Not very far. It’s only half an hour’s car ride. Are you free now?

    A: I will be free tomorrow aft- ernoon. Suppose we make it, say three o’clock to- morrow afternoon. Could you manage that?

    B: Yes. I’ll pick you up at your hotel.

     

    —啊,这些就是我们感兴趣的机器。我们能看看吗?

    —当然可以了,但它们在展示厅里。

    —离这里远吗?

    —不是很远。只有半个小时的车程。你现在有时间吗?

    —明天下午我有时间。假如我们能去的话,那就明天下午三点吧。你方便吗?

    —可以。我会来酒店接你们的。

      

     Dialogue 3

     

    A: Good morning. My name is Mr. Brown. I’m from Australia. Here is my card.

    B: Thank you. I’m pleased to meet you, Mr. Brown. My name is Kathy Perless, the representative of Green Textile Import and Export Corporation.

    A: Pleased to meet you too, Ms. Perless. I travel a lot every year on business, but this is my first visit to your country. I must say I have been much impressed by your friendly people.

    B: Thank you for saying so. Have you seen the exhibition halls? On display are most of our products, such as silk, woolen knitwear, cotton piece goods, and garments.

    A: Oh, yes. I had a look yesterday. I found some of the exhib its to be fine in quality and beautiful in design. The exhibition has successfully displayed to me what your corporation handles. I’ve gone over the catalogue and the pamphlets enclosed in your last letter. I’ve got some idea of your exports. I’m interested in your silk blouses.

    B: Our silk is known for its good quality. It is one of our tradi- tional exports. Silk blouses are brightly colored and beau- tifully designed. They’ve met with great favor overseas and are always in great demand.

    -- 早上好!我叫布朗,澳大利亚人。这是我的名片。

    -- 谢谢。布朗先生,见到您非常高兴。我是凯茜·佩利丝,是格林纺 织品进出口公司的代表。

    -- 佩利丝小姐,见到您我也很高兴。我每年出差跑很多地方,但是, 中国来还是头一次。你们这里的人非常友好给我留下了深刻的印象。

    -- 谢谢夸奖。您参观过展览厅了吗?展出的大部分是我们的产品,比如丝绸、毛织品、棉布匹和服装等。

    -- 哦,对,昨天我去看过。有些产品质量好,设计又美观。展览会成功向我介绍了贵公司所经营的各种产品。我已看过你上次在信中所 附的目录和小册子,对贵公司的出口产品有了一些了解。我对你们 的丝绸女衫颇感兴趣。

    -- 我们的丝绸以质量好著称。丝绸是我们的传统出口商品之一。丝绸女衫色彩鲜艳、设计美观,在国外很受欢迎,需求量一直都很大。

     

     A: Some of them seem to be of the latest style. Now I’ve a feeling that we can do a lot of trade in this line. We wish to establish relations with you.

     

    B: Your desire coincides with ours.

     

    A: Concerning our financial position, credit standing and trade reputation, you may refer to Bank of Hong Kong, or to our local Chamber of Commerce or inquiry agencies.

     

    B: Thank you for your information. As you know, our corporation is a state-operated one. We always trade with foreign countries on the basis of equality and mu- tual benefit. Establishing business relations between us will be to our mutual benefit. I have no doubt that it will bring about closer ties between us.

     

    A: That sounds interesting. I’ll send a fax home. As soon as I receive a definite answer, I’ll make a specific inquiry.

     

    B: We’ll then make an offer as soon as possible. I hope a lot of business will be conducted between us.

     

    A: So do I.

     

     

    -- 有些看来还是最新的式样。现在我感觉我们在这方面可以做不少买卖。我们希望同贵公司建立业务关系。

     

    -- 我们双方的愿望是一致的。

     

    -- 关于我们的财务状况、信用及声誉,你们可以向香港银行、或我们的当地商会或咨询社进行了解。

     

    -- 谢谢你所提供的情况。我们公司是国营公司,我们一向是在平等互利的基础上进行外贸交易,我们之间建立业务关系将对双方有利。我相信业务关系的建立也将使我们之间的关系更为密切。

    -- 太好了,我会发一份传真回去。一收到肯定的答复,我就提供具体的询价。

    -- 到时我们一定尽快报价。我希望我们之间能做成很多生意。

    -- 我也一样。

     

     Words and Expressions

    card [ kB:d ] 卡片,名片

    catalog [ 5kAtElC^ ] 目录;目录册

    colleague [ 5kCli:^ ] 同事,同僚

    department [ di5pB:tmEnt ] (行政或企业的)部,局

    do my best 尽力而为

    enter into 建立

    firm [ fE:m ] 公司

    introduce [ 7intrE5dju:s ] 介绍,引见

    look forward to 盼望,期待

    relationship [ ri5leiFEnFip ] 关系,联系

    take care of 照顾,处理

    recommendation [ 7rekEmen5deiFEn ] 推荐,介绍

    Chamber of Commerce 商会

    inform [ in5fC:m ] 通知

    specialize in 专营

    enter into business relations 建立业务关系

    on the basis of equality and mutual benefit 在平等互利的基础上

    pamphlet [ 5pAmflit ] 小册子

    meet with great favor 受欢迎

    of the latest style 最新式样

    coincide [ 7kEuin5said ] 一致,相符

    financial position 财务状况

    credit standing 信用地位

    trade reputation 贸易声誉

     

    Notes

    1. on/through the recommendation of…… 由……介绍(推荐)

    We engaged our present secretary on the recommendation of Mr. Brown.

    我们现在雇佣的秘书是由布朗先生介绍的。

     

    2. under separate cover = by separate mail, be sent separately

    另邮,另寄

    We are sending you catalogue under separate cover. 目录将另函寄出。

    如表示“随函”,可用“Enclosed please find ...?

     

    3. latestlate的最高级,表示“最晚的,最近的”

    如:最新目录 the latest catalogue ;最新价目表 the latest price list

     

    4. look forward to 盼望(to 为介词)

    We look forward to your early reply. 盼早复信。

    We look forward to hearing from you soon. 盼早听到你的回复。

     

    5. enclose 封入

    We enclose a copy of our latest price list. 随函寄出我方最新价格表一份。

    亦可用下列句型:

    Enclosed is a copy of our latest price list.

    Enclosed please find a copy of ……

    Attached please find ……

     

    6. line 行业,(一类)货物

    We have been in this line for many years. 我们经营这一行多年了。

    This is a good line of hardware. 这是金属器具中的一批好货。

     

    7. to our mutual benefit (interest, advantage)

    Expanding trade between us will be to our mutual benefit.

    扩大我们之间的贸易对我们双方都有利。

     

    8. I look forward to working with you. (我期望与您 一起工作。)

    look forward to sth. / doing sth.

    例:We’re so much looking forward to seeing you again.

    我们非常盼望再见到你。

     

     

    A Specimen Letter

     

    Dear Sir:

     

    On the recommendation of your Chamber of Commerce, we have learned with pleasure the name and address of your firm. We wish to inform you that we specialize in the export of Chinese textiles and shall be glad to enter into business relations with you on the basis of equality and mutual benefit.

    To give you a general idea of our products, we are sending you under separate cover a catalogue together with a range of pamphlets for your reference.

    Please let us have your specific enquiry if you are interested in any of the items listed in the catalogue. We shall make offers promptly.

    We look forward to your early reply.

    Yours faithfully,

     

    先生:

     

    经你方商会介绍,我方欣悉贵公司的名称和地址。我公司专营中国纺织品出口,很乐意在平等互利的基础上与贵公司建立业务关系。

     

    为使贵方对我方产品有全面的了解,我方另函寄去一本目录册及一套小册子,供参考。

     

    如对目录中所列之商品感兴趣,请具体询价,我方将立即报价。

     

    望尽快答复。

     

    Substitution Drills 1 I’m Jack from the marketing department. personnel development

     

    human resource

    我是来自 市场部 的杰克。 人事部

    开发部 人力资源部  

  • Terms of Pay ment

    2009-05-30 14:33:22

    1. Our terms of payment are by a confirmed irrevocable letter of credit by draft at sight.

     

    我们的支付方式是以保兑不可撤消的、凭即期汇票支付的信用证。

     

    2. Since the total amount is so big and the world monetary market is rather unstable at the moment, we can not ac cept any terms of payment other than a Letter of Credit.

     

    因为这次交易额大,而且目前国际金融市场很不稳定,所以我们除 接受信用证付款外,不能接受别的付款方式。

     

    3. We would suggest that for this particular order you let us have a D/D, on receipt of which we shall ship the goods on the first available steamer.

     

    此次订货,我们建议你们使用即期汇票。收到该汇票后,我们将把 货物装上第一条可定到的船。

     

    4. In order to conclude the business, I hope you’ll meet me half way. What about 50% by L/C and the balance by D/P?

     

    为了做成这批生意,希望双方都各让步一半。百分之五十以信用证 付款,百分之五十按付款交单怎么样?

     

    5. For such a large amount, a L/C is costly. Besides, it ties up my money. All this adds to my cost.

     

    开这样大数额的信用证,费用很大,再说资金也要积压,这些都要 使成本增加。

     

    6. I’d like to discuss the terms of payment with you. I won der if you would accept D/P.

     

    我想同你讨论一下付款条件。不知你能否接受付款交单的方式。

     

    7. Since we are old friends, I suppose D/P or D/A should be adopted this time as the mode of payment.

     

    咱们是老朋友了,我想这次应该用D/P或者D/A付款方式吧。

     

    8. As we must adhere to our customary practice, we hope that you will not think us unaccommodating.

     

    由于我们必须坚持我们的一贯做法,我们希望你不要认为我们是不 肯通融的。

     

    9. We regret we cannot accept Cash Against Documents On Arrival Of Goods At Destination.

     

    非常遗憾,我们无法接受“货到目的地后凭单付款”这一条件。

     

    10. We wish to reiterate that it is only in view of our long and friendly business relations that we extend you this accommodation.

     

    我们重申,正是鉴于双方长期友好的业务关系,我们才做出此项调和。

     

    11. We have instructed our bank to open an irrevocable documentary letter of credit in your favor. The amount is $ 1,300.00.

     

    我们已通知我方银行开立以你方为受益人的、不可撤消的、跟单信 用证,其金额为一千三百美金。

     

     12. We’d like you to accept D/P for this transaction and future ones.

     

    我们希望你们对这笔交易和今后的交易接受付款交单方式。

     

    13. Your proposal for payment by time draft for Order No.1 is accept- able to us.

     

    对于你方一号订单,我们可以接受你们远期汇票支付的提议。

     

    14. We shall draw on you at 60 days sight the goods have been shipped. Please honor our draft when it falls due.

     

    货物装运后,我们将向你方开出见票六十天内付款的汇票,请到期 即付。

     

    15. The bank has just advised us that our Draft No.2 was de clined (rejected, refused).

     

    我们刚收到银行通知,我们的第二号汇票被拒付了。

     

    16. Under the installment plan, 20% of the contract value is to be paid with orders.

     

    根据这个分期付款计划,合同总值的百分之二十应在订货时付讫。

     

    17. Please indicate that the L/C is negotiable in our country.

     

    请注明信用证在我国可以议付。

     

     

    18. We shall open an irrevocable letter of credit in your favor, pay able in Hong Kong against shipping documents.

     

    我方将开立以你方为受益人的、不可撤消的信用证,在香港付款交 单。

     

    19. Your request for D/P payment has been considered and we agree to grant you this facility.

     

    我们已经考虑过了你方付款交单的要求,并同意给予你们这个方便。

     

    20. The time draft is to be countersigned by the Bank of Hong Kong, certifying that your signature is true and valid.

     

    远期汇票要由香港银行回签,以证明你方签字是真实、有效的。

    Conversations

     

     

    Dialogue 1

     

    W: Well, we’ve settled the question of price, quality and quantity. Now what about the terms of payment?

    B: We only accept payment by irrevocable letter of credit payable against shipping documents.

    W: I see. Could you make an exception and accept D/A or D/P?

    B: I’m afraid not. We insist on a letter of credit.

    W: To tell you the truth, a letter of credit would increase the cost of my import. When I open a letter of credit with a bank, I have to pay a deposit. That’ll tie up my money and increase my cost.

    B: Consult your bank and see if they will reduce the required deposit to a minimum.

     

    -- 好吧,既然价格、质量和数量问题都已谈妥,现在来谈谈付款方式 怎么样?

     

    -- 我们只接受不可撤消的、凭装运单据付款的信用证。

     

    -- 我明白。你们能不能破例接受承兑交单或付款交单?

     

    -- 恐怕不行,我们是坚决要求采用信用证付款。

     

    -- 老实说,信用证会增加我方进口货的成本。要在银行开立信用证,我得付一笔押金。这样会占压我的资金,因而会增加成本。

     

    -- 你和开证行商量一下,看他们能否把押金减少到最低限度。

     

    W: Still, there will be bank charges in connection with the credit. It would help me greatly if you would accept D/A or D/P. You can draw on me just as if there were a letter of credit. It makes no great difference to you, but it does to me.

     

    B: Well, Mrs. Wang, you must be aware that an irrevocable letter of cred it gives the exporter the additional protection of the bank er’s guarantee. We always require L/C for our exports. And the other way round, we pay by L/C for our imports.

     

    W: To meet you half way, what do you say if 50% by L/C and the balance by D/P?

     

    B: I’m very sorry, Mrs. Wang. But I’m afraid I can’t promise you even that. As I’ve said, we require payment by L/C.

     

    -- 即便那样,开立信用证还是要支付银行手续费。假如你能接受承兑 交单或付款交单,这就帮我大忙了。你就当作是信用证一样向我开 汇票。这对你来说区别不大,但是对我来说就大不一样了。

     

    -- 王小姐,你应该也知道,不可撤消的信用证给出口商增加了银行的 担保。我们出口一向要求采用信用证;反过来讲,我们进口也是信 用证付款。

     

    -- 我们都各让一步吧,货价的百分之五十用信用证,其余的采用付款 交单,你看怎么样?

     

    -- 对不起,王小姐。即便那样,我恐怕也不能答应。我都说过了,我 们要求用信用证付款。

     

    Dialogue 2

     

    A: Well, Mr. Brown, we’ve settled everything in connection with this transaction except the question of payment in yen. Now can you explain to me how to make payment in yen?

     

    B: Many of our business friends in England, France, Switzerland, Italy and Germany are paying for our exports in Japan currency. It is quite easy to do so.

     

    A: I know some of them are doing that. But this is new to me. I’ve never made payment in yen before. It is convenient to make pay- ment in pound sterling, but I may have some difficulty in making payment in yen.

     

    B: Many banks in Europe now carry accounts in yen. They are in a position to open letters of credit and effect payment in yen. Con- sult your banks and you’ll see that they are ready to offer you this service.

     

    A: Do you mean to say that I can open a letter of credit in yen with a bank in London or Bonn?

     

    B: Sure you can. Several of the banks in London, such as the National Westminster Bank and Barclays Bank are in a position to open letters of credit in yen. They’ll do so against our sales confirmation or contract.

     

    A: I see.

     

     

    -- 布朗先生,除了日元付款问题外,我们已经谈妥了有关这笔交易 的所有事项。现在,能不能请你解释一下如何用日元付款?

     

    -- 我们在英国、法国、瑞士、意大利及德国的许多商界朋友都用日元 支付我们的出口货物。这很容易做到。

     

    -- 我知道有些人是这么做。但对我来说,这是新做法。我从来没用过

     日元付款。用英镑付款很方便,但用日元付款可能会有些麻烦。

     

    -- 现在欧洲许多银行都可以开立日元账户。他们可以开立信用证并且 用日元支付。你去银行咨询就可知道,他们会替你办理这项业务的。

     

    -- 你是说我可以在伦敦或者波恩的银行开立日元信用证吗?

     

    -- 当然可以。在伦敦有好几家银行,如国家威斯敏斯特银行和巴克 莱银行等都可以凭我们的销售确认书或合同开立日元信用证。

     

    -- 我知道了。

     

     

    Dialogue 3

     

    WTo get around your difficulty, Mr. Brown, Id sug gest that you reduce your order by half. You can send in an ad di tion al order later.

     

    B: Well, I’ll consider the possibility. By the way, when do I open the L/C if I want the goods to be delivered in June?

     

    W: A month before the time you want the goods to be delivered.

     

    B: Could you possibly effect shipment more promptly?

     

    W: Getting the goods ready, making out the documents and booking the shipping space -- all this takes time, you know. You cannot expect us to make delivery in less than a month.

     

     

    B: Very well, Mrs.Wang. I’ll not reduce my order. I’ll take the full quan ti ty you offer. And I’ll arrange for the Letter of Credit to be opened in your favor as soon as I get home.

     

    W: When will that be?

     

    B: Early next week. In the meantime, I should be very pleased if you would get everything ready. I hope that the goods can be

     

    dispatched promptly after you get my Letter of Credit.

     

    W: You can rest assured of that. We’ll book you order and inquire for the shipping space now, so that shipment can be effected within two or three weeks of receipt of your L/C.

     

    B: That’ll be fine. I appreciate your cooperation.

     

     

    -- 布朗先生,我建议你把订单数量削减一半以摆脱你的困难。你可 以以后再下追加订单。

     

    -- 喔,我考虑一下这种可能性。顺便问一下,如果我想要你们六月份 交货的话,我需要在什么时候开立信用证呢?

     

    -- 交货期前一个月。

     

    -- 你们能否再提前一点交货呢?

     

    -- 你瞧,备货、制单证、订舱位——所有这些都要花时间。你总不 能要求我们在不到一个月的时间内交货吧。

     

    -- 好吧,王小姐,我不打算减少订单的数量。你提供的数量我全部

      都要。我一回去马上着手办理开立以你方为受益人的信用证。

    -- 那将是什么时候?

     

    -- 下周初。与此同时,如果你们能将所有的事情准备好,我会非常 满意。我希望你们收到我的信用证后能马上发货。

     

    -- 这点我们可以保证。我们这就下单生产、订舱位,这样在收到你方 信用证的两、三星期内就能安排装运。

     

    -- 好,谢谢你们的合作。

     

    W: Very good. Well, thanks to your cooperation, our discussion has been very pleasant and fruitful. I sincerely hope that the volume of trade between us will be even greater in the future.

     

    B: By the way, Mrs. Wang, we have a mind to do joint participa- tion with you on Japanese arts and crafts in our market. Would you entertain this proposal?

     

    W: Well, this is something new. A few of our friends from Europe have also suggested that we participate in joint enterprise with them dealing in some of our goods. We think there are a lot of details to go into.

     

    B: If you feel our proposal is attractive, it is estimated that business to the extent of over twenty million marks can be done in this manner.

     

    W: Naturally, I appreciate your efforts in pushing the sale of

     

    Japanese arts and crafts. But I’m not in a position to discuss your proposal today. I must first talk to our director, and discuss it with you some other time.

     

    B: All right. Anyway, I’ll be staying here for another two weeks. But I’m looking forward to having something done in this respect.

     

    W: We’ll talk about it next time. Now that everything is settled, let’s have a cup of tea, and take our minds off business for a change.

     

     

    -- 太好了。由于你们的合作,我们之间的谈判很愉快而且富有成果。 我真诚地希望今后我们之间的贸易额会进一步扩大。

     

    -- 王小姐,顺便提一句,我们有意与你方合作,在我国市场上合资 经营日本工艺品。你们愿意接受这个提议吗?

     

    -- 这是一个新做法。有些欧洲朋友也建议我们与他们一起合资经营我 们的一些产品。不过,这个需要进行详细地讨论。

     

    -- 如果你们觉得我方提议值得考虑采纳,估计以这种方式,贸易额 可以达到二千万马克以上。

     

    -- 当然,我们很感激贵方为推销日本工艺品所作的努力,但是我今 天无法与你方讨论这一问题。我得先和我们主管商量一下,然后和 您找个时间再谈。

     

    -- 好吧,反正我还会再呆两个星期。不过我期望在这方面能够取得进 展。

     

    -- 我们下次再谈吧。既然所有的问题都解决了,我们喝杯茶,抛开业 务问题休息一下吧。

     

    Words and Expressions

     

    irrevocable [i5revEkEbl] 不可撤消的,不可取回的

     

    deposit [di5pCzit] 押金,定金

     

    tie up 占压资金

     

    minimum [5minimEm] 最低限度

     

    guarantee [7^ArEn5ti:] 保证,担保

     

    Switzerland [5switsElEnd] 瑞士

     

    currency [5kQrEnsi] 货币

     

    be in a position to 能够

     

    sales confirmation 销售确认书

     

    effect [i5fekt] 实行,生成

     

    promptly [5prRmptlI] 迅速地

     

    dispatch [dis5pAtF] 发送

     

     

    Notes

    1. joint enterprise 合营企业

     

    2. payment by irrevocable letter of credit payable against shipping documents

     

    不可撤消的、凭装运单据付款的信用证付款方式

     

    3. D/P = Documents against Payment 付款交单

     

    4. D/A = Documents against Acceptance 承兑交单

     

    5. in connection with 有关于……, 和……有关系的

     

    6. draw on sb. 向……开出汇票

     

    7. you must be aware that 你一定知道

     

    8. and the other way round 反过来讲

     

    9. 50% by L/C and the balance by D/P

     

    百分之五十采用信用证,剩余部分采用付款交单

     

    10. against our sales confirmation 凭我们的销售确认书

     

    11. to be opened in your favor 以你方为受益人的

     

    12. you can rest assured of that 这个你可以放心

     

    13. thanks to 由于,因为

     

    14. now that everything is settled…… 既然事情都解决了……

       

     A Specimen Letter

     

    Dear sirs

     

    We have received your letter of December 20th and noted with interest your intention of pushing the sale of our automobiles in your country.

     

    Although we are much appreciative of your efforts to help sell our automobiles, we regret being unable to consider your request for payment by D/A 60 days?sight. Our usual practice is to ask for sight L/C.

     

    However, in order to facilitate developing the sale of automobiles in your market, we are prepared to accept payment by D/P at sight as a special accommodation.

     

    We hope that the above payment terms will be acceptable to you and look forward to the pleasure of hearing from you soon.

     

    Yours faithfully,

     

    Manager

     

    先生:

     

    十二月二十日来函收到,获悉你方有意在贵国推销我们的汽车。对此,我们很感兴趣。

    对你们为推销我方汽车所作的努力,我们甚为感激。 但对你方要求以见票后六十天内承兑交单付款一事,我们很保歉不能予以考虑。我们通常的做法是要求即期信用证付款。

    然而,为了促进我们的汽车在贵方市场上的销售,我方准备接受即期交单付款方式,以示特别照顾。

    希望你能接受上述付款条件,并盼早日收到回音。

    经理

     

    释文

     

      支付条款

    Substitution Drills

     

    1 A: What are your terms of payment?

     

    How are we going to arrange payment?

     

    What is the mode of payment?

     

    B: We want payment to be made by confirmed, irrevocable L/C.

     

    You’ll need to open a confirmed and irrevocable letter of credit.

     

    We’d like you to pay us by confirmed and irrevocable letter of credit.

     

     你们使用什么付款方式?

     

    我们怎么安排付款?

     

    付款方式是什么?

     

    我们要求采用保兑的、不可撤消的信用证来支付。

     

    你们需要开立一个保兑的、不可撤消的信用证。

     

    我们希望你们能用保兑的、不可撤消的信用证来支付给我们。

     

    2 A:The point is that to open a L/C does mean additional expense.

     

    The trouble is that opening a L/C will add to the cost of our imports.

     

    The problem is that payment by L/C will cause us some difficulty in getting the license.

     

    B: I’m sorry that can’t be helped.

     

    问题是开立一个信用证将意味着额外的开支。

     

    问题是开立一个信用证将增加我们的进口成本。

     

    问题是用信用证付款将给我们获得许可证方面带来一些困难。

     

    很抱歉,没办法。

     

    3 A:When shall we open the letter of credit?

     

  • Commercial Terms 商业术语

    2009-05-29 12:29:44

    commerce, trade, trading 贸易
    inland trade, home trade, domestic trade, internal trade, interior trade 国内贸易
    international trade 国际贸易
    foreign trade, external trade 对外贸易,外贸
    terms of trade 贸易条件
    free-trade area 自由贸易区
    import, importation 进口
    importer 进口商
    export, exportation 出口
    exporter 出口商
    commercial channels 商业渠道
    customs 海关
    customs duty 关税
    quota 配额,限额
    item 项目,细目
    commercial transaction 买卖,交易
    manufacturer 制造商,制造厂
    middleman 中间商,经纪人
    dealer 经销商
    wholesaler 批发商
    retailer 零售商
    tradesman 零售商
    merchant 商人 (英)批发商,(美)零售商
    concessionaire, licensed dealer 受让人,特许权获得者
    consumer 消费者,用户
    client, customer 顾客,客户
    buyer 买主,买方
    stocks 存货,库存量
    purchase 购买,进货
    sale 销售
    bulk sale 整批销售,趸售
    wholesale 批发
    retail trade 零售业
    cash sale 现货
    hire-purchase 分期付款购买 (美作:installment plan)
    competition 竞争
    competitor 竞争者
    competitive 竞争的
    unfair competition 不合理竞争
    dumping profit margin 倾销差价,倾销幅度
    trademark 商标
    registered trademark 注册商标
    registered office, head office 总公司, 总店, 总部
    -------------------
    cost price 成本价
    factory price, manufacturer's price 出厂价
    net price 净价,实价
    price free on board 船上交货价
    purchase price 买价,进货价格
    sale price 卖价,销售价格
    wholesale price 批发价
    retail price 零售价
    fixed price 固定价格
    guaranteed price 保证价格
    cash price 现贷价格,现金价格
    market price 市场价
    preferential price 优惠价
    piece price, unit price 单位价格,单价
    price control 物价管制,价格控制
    maximum price, ceiling price 最高价
    minimum price 最低价
    prime cost, first cost, first price, initial cost, initial price 最初成本
    price freeze 价格冻结
    price fixing 限价,限定价格
    price index 物价指数
    price fall 价格下降
    rise in price 价格上涨
    on a lump-sum basis 一次(整笔)总付的方法
    all-inclusive 总括

    --------------------
    sum 总数,全额
    amount 总数,总值
    bill 汇票 (美作:check)
    bill of exchange 汇票
    promissory note 本票,期票
    pro forma invoice 估价单,估价发票
    voucher 凭单,收据
    receipt 收据
    advance (payment) 预付(款项)
    cash payment 现金支付,付现
    deferred payment, payment by instalments 延期付款
    cash on delivery 交货付现,货到付款
    down payment 预付定金
    monthly payment 月度付款
    payment in kind 以实物付款
    payment in specie 以其真正形式付款
    refund, repayment 归还,调换证券
    payment in arrears, outstanding payment 拖欠款项
    remuneration 报酬,补偿
    compensation 赔偿,补偿

  • 谚语

    2009-05-23 15:55:47

    1. Happiness takes no account of time。

    欢乐不觉时光过。

    2. Virtue is her own reward。

    为善最乐。

    3. Small gains bring great wealth。

    小益聚大财,薄利成巨富。

    4. Suspicion is the poison of true friendship。

    猜疑伤害莫逆之交。

    5. Speed is the soldier's asset。

    兵贵神速。

    6. Sweet discourse makes short days and nights。

    言语投机恨时短。

    7. Soft words butter no parsnips。

    画饼充饥。

    8. Set a thief to catch a thief。

    以毒攻毒。

    9. Well fed, wed bred。

    衣食足,知荣辱。

    10. Laugh at your ills, and save doctors' bills。

    生病不忧虑,节省医药费。

    11. Sloth is the key of poverty。

    惰能致贫。

    12. Among the blind the one eyed man is the king。

    山中无老虎,猴子称大王。

    13. To err is human。

    犯错是人之常情。/ 人谁无过。

    14. You can't judge a book by its cover。

    不能以外表来判断本质。/ 不要以貌取人。

    15. Gut no fish till you get them。

    勿操之过急 

  • Life

    2009-05-21 17:04:23

    Nothing in life is to be feared. It is only to be understood. (Marie Curie)
    生活中没有什么可怕的东西,只有需要理解的东西。(居里夫人)

      A man is not old as long as he is seeking something. A man is not old
    until regrets take the place of dreams. (J. Barrymore)
    只要一个人还有追求,他就没有老。直到后悔取代了梦想,一个人才算老。(巴里摩尔)

      A man can succeed at almost anything for which he has unlimited enthusiasm. (C. M. Schwab)
    只要有无限的热情,一个人几乎可以在任何事情上取得成功。(施瓦布)

      One thing I know: The only ones among you who will be really happy are
    those who will have sought and found how to serve. (A. Schweizer)
    有一点我是知道的:在你们之中,只有那些愿意寻求发现如何为别人服务的人,才是真正幸福的。
    (施韦策)

     The important thing in life is to have a great aim, and the determination
    to attain it. (Goethe)
    人生重要的在于确立一个伟大的目标,并有决心使其实现。(歌德)

      To live is to function. That is all there is in living. (Holmes)
    活着就要发挥作用,这就是生活的全部内容。(霍姆斯)

      Man can only be free through mastery of himself. ( S. E. Morison)
    只有通过掌握自己,才能使自己得到解放。(莫里森)

      Fear not that thy life shall come to an end, but rather fear that it
    shall never have a beginning. (J. H. Newman)
    不要害怕你的生活将要结束,应该担心你的生活永远不曾真正开始。(纽曼)

      Choose a life of action, not one of ostentation. ( C. Nepos)
    要选择行动的一生,而不是炫耀的一生。(内波斯)

      When the fight begins within himself, a man's worth something.
    ( R. Browning)当一个人内心开始斗争时,他就有了价值。(布郎宁)

      There is only one success --- to be able to spend your life in your own
    way. (C. Morley )只有一种成功,那就是能够用自己的方式度过自己的一生。(莫利)

      We must accept finite disappointment, but we must never lose infinite
    hope. ( Martin Luther King, Jr.)
    我们必须接受失望,因为它是有限的,但千万不可失去希望,因为它是无穷的。(马丁。路德。金)

      We grow neither better nor worse as we grow old but more like ourselves.
    ( M. L. Becker )随着年龄的增长,我们并不变得更好也不变得更坏,而是变得更象我们自己。(贝克尔)

      If a jewel falls into the mire, it remains as precious as before; and
    though dust should ascend to heaven, its former worthlessness will not be
    altered. ( AL Jaber )宝石即使落在泥潭里,仍是一样可贵;尘土纵然扬到天上,还是没有价值。(贾比尔)

      Better to light one candle than to curse the darkness. ( Strong)
    与其诅咒黑暗,不如燃起蜡烛。(斯特郎)

      A man can fail many times, but he isn't a failure until he begins to
    blame somebody else.
    ( J. Burroughs )一个人可以失败许多次,但是只要他没有开始责怪别人,他还不是一个失败者。(巴勒斯)

      Work is the grand cure of all the maladies and miseries that ever beset
    mankind. ( Carlyle )工作是医治人间一切病痛和疾苦的万应良药。(卡莱尔)

      At twenty years of age, the will reigns; at thirty, the wit; and at
    forty, the judgment. ( B. Franklin)
    二十岁时起支配作用的是意志,三十岁时是机智,四十岁时是判断。(富兰克林)

      The tragedy of life is not so much what men suffer, but what they miss.
    ( T. Carlyle )生活的悲剧不在于人们受到多少苦,而在于人们错过了什么。(卡莱尔)

      To sensible men, every day is a day of reckoning. ( J. W. Gardner )
    对聪明人来说,每一天的时间都是要精打细算的。(加德纳)

      Genius is formed in quiet, character in the stream of life. (Goethe )
    天才形成于平静中,性格来自于生活的激流。(歌德)

      Wherever valour true is found, true modesty will there abound.
    ( W. S. Gilbert )真正的勇敢,都包含谦虚。(吉尔伯特)

      We can't all be heroes. Somebody has to sit on the curb and clap as they
    go by. (W. Roger )
    我们不可能都成为英雄。总得有人在英雄走过的时候坐在路边鼓掌。(罗杰)

      Whom the gods destroy, they first make mad. (Euripides )
    上帝要谁灭亡,必先让他疯狂。(欧里比德斯)

      Life is a leaf of paper white, thereon each of us may write his word or
    two. ( A. Lowell )
    生活是一张白纸,每个人都在上面写上自己的一两句话。(洛威尔)

      On earth there is nothing great but man; in the man there is nothing
    great but mind. ( A. Hamilton )
    地球上唯一伟大的是人,人身上唯一伟大的是心灵。(哈密尔顿)

      Everything ought to be beautiful in a human being: face, and dress, and
    soul, and ideas. ( Chekhov )
    人的一切--面貌、衣着、心灵和思想,都应该是美好的。(契诃夫)

      Life is just a series of trying to make up your mind.( T. Fuller )
    生活只是由一系列下决心的努力所构成的。(富勒)

      Live as though you intend to live forever, and work as though your
    strength were limit less. ( S. Bernhardt )
    要这样生活,仿佛你寿命永恒;要这样工作,仿佛你精力无穷。(波恩哈特)

      Other man live to eat, while I eat to live. ( Socrates )
    别人为食而生存,我为生存而食。(苏格拉底)

      Life is the art of drawing sufficient conclusions from insufficient
    premises. ( S. Butler )
    生活是一种艺术,要在不充足的前提下得出充足的结论。(巴特勒)

      Life is not all beer and skittles. ( T. Hughes )
    人生并非只是吃喝玩乐。(休斯)

      For man is man and master of his fate. ( A. Tennyson )
    人就是人,是自己命运的主人。(丁尼生)

      The supreme happiness of life is the conviction that we are loved. |( V.
    Hugo )
    生活中最大的幸福是坚信有人爱我们。(雨果)

      Have an aim in life, or your energies will all be wasted. ( R. Peters )
    人生应该树立目标,否则你的精力会白白浪费。(彼得斯)

      None is of freedom or of life deserving unless he daily conquers it
    anew.( Erasmus )
    只有每天再度战胜生活并夺取自由的人,才配享受生活或自由。(伊拉斯漠)

      What makes life dreary is the want of motive. (George Eliot )
    没有了目的,生活便郁闷无光。(艾略特)

      Don't believe that winning is really everything. It's more important to
    stand for something. If you don't stand for something, what do you win? (
    Lane Kirkland )
    不要认为取胜就是一切,更重要的是要有信念。倘若你没有信念,那胜利又有什么意义呢?(柯克兰)

      Towering genius disdains a beaten path. It seeks regions hitherto
    unexplored. ( Lincoln )
    卓越的天才不屑走旁人走过的路,他寻找迄今未开拓的地区。(林肯)

      Life can only be understood backwards, but it must be lived forwards.(
    Kierkergaard )
    只有向后才能理解生活;但要生活好,则必须向前看。(克尔凯郭尔)

      While there is one untrodden tractFor intellect or will.And men are free
    to think and act,Life is worth living. ( A. Austin
    )只要还有一块知识和意志尚未征服的领域,只要人们能自由思考和行动,生活就是值得的。(奥斯汀)

      Life is ten percent what you make it and ninety percent how you take
    it.( I. Berlin
    )生活有百分之十在于你如何塑造它,有百分之九十在于你如何对待它。(柏林)

      The great use of life is to spend it for something that overlasts it.(
    W. James )
    生命的最大用处是将它用于能比生命更长久的事物上。(詹姆斯)

      No man is useless in this world who lightens the burden of someone else.
    ( C. Dickens )
    在这个世界上能为别人减轻负担的人都是有用的。(狄更斯)

      Life is measured by thought and action, not by time. ( J. Lubbock )
    衡量生命的尺度是思想和行为,而不是时间。(卢伯克)

      The value of life lies not in the length of days, but in the use we make
    of them. ( Montaigne )
    生命的价值不在于能活多少天,而在于我们如何使用这些日子。(蒙田)

      Ideas are like the stars --- we never reach them, but like mariners, we
    chart our course by them. ( C. Schurz )
    理想就象是星星--我们永远无法到达,但是我们象水手一样,用它们指引航程。(舒尔茨)

      I tell you hopeless grief is passionless. ( E. B. Browning )
    我告诉你,没有希望的悲伤是没有感情的。(勃郎宁夫人)
    He who has never hoped can never despair. ( Bernard Shaw )
    从来没有抱什么希望的人也永远不会失望。(萧伯纳)

      Try not to become a man of success but rather try to become a man of
    value. ( A. Einstein )
    不要为成功而努力,要为作一个有价值的人而努力。(爱因斯坦)

    Our greatest glory consists not in never falling but in rising every time
    we fall. ( O. Goldsmith )
    我们最值得自豪的不在于从不跌倒,而在于每次跌倒之后都爬起来。(哥德斯密斯)

    It is not enough to be industrious, so are the ants. What are you
    industrious about?( H.D. Thoreau)光勤劳是不够的,蚂蚁也是勤劳的。要看你为什么而勤劳。(梭罗)

      You have to believe in yourself. That's the secret of sucess. ( Charles
    Chaplin )
    人必须相信自己,这是成功的秘诀。(卓别林)

      A wise man never loses anything if he has himself. ( Nietzche )
    聪明的人只要能掌握自己,便什么也不会失去。(尼采)

      To be without some of the things you want is an indispensable part of
    happiness. ( Russell )
    有些东西你想要而没有,这是幸福不可缺少的一部分。(罗素)

      Something attempted, something done. ( Longfellow )
    有所尝试,就等于有所作为。(朗费罗)

      Victory won't come to me unless I go to it. ( M. Moore )
    胜利是不会向我们走来的,我必须自己走向胜利。(穆尔)

      The people who get on in this world are the people who get up and look
    for circumstances they want, and if they cannot find them, make them. (
    Bernard Shaw )
    在这个世界上取得成功的人,都努力去寻找他们想要的机会,如果找不到时,他们就自己创造机会。(萧伯纳)

      A great man is always willing to be little. ( R. W. Emerson )
    伟大的人物总是愿意当小人物的。(爱默生)

      Death is the only pure, beautiful conclusion of a great passion. ( D. H.
    Lawrence )
    死是伟大的激情的唯一的纯洁、美丽的终结。(劳伦斯)

      Great men are rarely isolated mountain-peaks; they are summits of
    ranges. ( T. W. Higginson )伟人很少是突兀的山峰;它们是众山中的最高峰。(希金森)

      The crash of the whole solar and stellar systems could only kill you
    once.( T. Carlyle )
    即使整个太阳系和星系崩溃,你也只死一次。(卡莱尔)

      Many people's tombstones should read: " Died at 30, buried at 60." ( N.
    M. Butler )
    许多人的墓碑上应该刻上:"三十而死,六旬而葬。"(巴特勒)

      To feel that one has a place in life solves half the problem of content.
    ( G. Woodberry )
    如果感觉到自己在生活中有了一个位置,满足的问题就解决了一半。(伍德贝利)

      We should so live and labor in our time that what came to us as seed may
    go to the next generation as blossom, and what came to us as blossom may
    go to them as fruit. This is what we mean by progress.( H. W. Beecher )
    我们一生应该这样地生活和劳动,使给予我们的种子能在下一代开花,使给予我们的花朵能在下一代结果,这就是我们所说的进步的意义。(比彻)

      What's a man's first duty? The answer's brief: To be himself. ( Ibsen )
    人的第一天职是什么?答案很简单:不伪饰自己。(易卜生)

      It is while you are patiently toiling at the little tasks of life that
    the meaning and shape of great whole of life dawn on you. ( P. Brooks )
    在你耐心地操劳于生活的琐事的过程中,你才能领悟整个生活的伟大意义和形象。 (布鲁克斯)

      Dare and the world always yields. If it beats you sometimes, dare it
    again and again and it will succumb. ( W. M. Thackeray )
    大胆挑战,世界总会让步。如果有时候你被它打败了,不断地挑战,它总会屈服的。(萨克雷)

      Destiny: A tyrant's authority for crime, and a fool's excuse for
    failure. ( A. Bierce )
    命运是暴君施虐的权威,傻瓜失败的借口。(比尔斯)

      Have no fear of perfection ---- you'll never reach it. ( S. Dali )
    不要为十全十美担心--你永远作不到十全十美。(达里)

      The sum of behaviour is to retain a man's own dignity, without intruding
    upon the liberty of others. ( F. Bacon )
    人的行为准则是,维护自己的尊严,不妨碍他人的自由。(培根)

      One may overcome a thousand men in battle, but he who conquers himself
    is the greatest victor.
    ( Nehru )一个人能在战场上制胜千军,但只有战胜自己才是最伟大的胜利者。(尼赫鲁)
    I've never any pity for conceited people, because I think they carry their
    comfort about
    with them. ( George Eliot )
    我从不怜惜自负的人们,因为我觉得他们无处不能自我安慰。(艾略特)

      Man can climb to the highest summit, but he cannot dwell there long. (
    Bernard Shaw )
    人可以爬到最高峰,但他不能在那儿久住。(萧伯纳)

      The tyrant dies and his rule ends, the martyr dies and his rule begins.
    (Kierkegaard)
    暴君死了,他的统治就结束了;烈士死了,他的统治刚开始。(克尔凯郭尔)

      Most of the trouble in the world is caused by people wanting to be
    important. ( T. S. Eliot )
    世界上大部分的麻烦都是要想成为伟大人物的人搞出来的。(艾略特)

      The main dangers in this life are the people who want to change
    everything --- or nothing.
    ( Lady Astor )
    生活中的主要危险来自那些想要改变一切或什么也不想改变的人。(阿斯特子爵夫人)

      Habit is habit, and not to be flung out of the window by any man, but
    coaxed downstairs a step a time. ( Mark Twain )
    习惯就是习惯,谁也不能将其扔出窗外,只能一步一步地引它下楼。(马克吐温)

      Bigotry may be roughly defined as the anger of men who have no opinions.
    ( C. K. Chesterton )
    可以给偏执下一个粗略的定义:没有观点的人的愤怒。(切斯特顿)

      Optimist: A man who gets treed by a lion but enjoys the scenery. ( W.
    Winchell )
    乐观主义者:被狮子逼上了树但仍能欣赏风景的人。(温切尔)

      You know what charm is : A way of getting the answer "yes" without
    having asked any clear question. ( A. Camus )
    你知道什么是魅力:一种不用明白地提出问题而能得到肯定答复的办法。(加谬)

      The worst tragedy for a poet is to be admired through being
    misunderstood. ( J. Cocteau )
    对于诗人来说,最大的悲剧莫过于由于误解而受到钦佩。(科克托)

      The essence of language is human activity. ( O. Jesperson )
    语言的本质是人类活动。(耶斯佩森)

      Animals are such agreeable friends ----they ask no questions, they pass
    no criticisms.
    ( George Eliot )
    动物是极容易相处的,它们从不提问,也从不会批评。(艾略特)

      Education is a progressive discovery of our own ignorance. ( W. Durant )
    教育是一个逐步发现自己无知的过程。(杜兰特)

      In education we are striving not to teach youth to make a living, but to
    make a life.
    ( W. A. White )
    教育不是为了教会青年人谋生,而是教会他们创造生活。(怀特)

      I would rather see a young man blush than turn pale. ( M. P. Cato )
    我宁可看到青年人脸红,也不愿看到它脸色变得苍白。(加图)

      It is impossible to defeat an ignorant man in argument. ( W. G. McAdoo )
    在争论中是无法击败无知者的。(麦卡杜)

      A long dispute means that both parties are wrong. ( Voltaire )
    持久的争论意味着双方都是错的。(伏尔泰)

      People generally quarrel because they cannot argue. ( Chesterton )
    通常人们是因为不会辩理才吵架的。(切斯特顿)

      The reasonable man adapts himself to the world; the unreasonable one
    persists in trying to adapt the world to himself. ( Bernard Shaw )
    明白事理的人使自己适应世界;不明事理的人想使世界适应自己。(萧伯钠)

      Every form of addiction is bad, no matter whether the narcotic be
    alcohol or morphine or idealism. ( C. G. Jung )
    任何形式的瘾都是不好的,不管上瘾的是酒精、吗啡还是唯心主义。(荣格)

      As long as the world shall last there will be wrongs, and if no man
    rebelled, those wrongs would last forever. ( C. Darrow )
    只要世界还存在,就会有错误,如果没有人反叛,这些错误将永远存在下去。(达罗)

      I disapprove of what you say, but I will defend to the death your right
    to say it. ( Voltaire )我不同意你说的话,但我愿意誓死捍卫你说话的权利。(伏尔泰)

      The only man who is really free is the one who can turn down an
    invitation to dinner without giving any excuse. ( J. Renard )
    唯一真正自由的人是能够拒绝宴会的邀请而不用提出理由的人。(勒纳尔)

      The man with a new idea is a crank until the idea succeeds.
    ( Mark Twain)具有新想法的人在其想法被接受之前是怪人。(马克吐温)

    The greater the man, the more restrained his anger. ( Ovid )
    人越伟大,越能克制怒火。(奥维德)

      It is easier to fight for principles than to live up to them.
    ( A. E. Stevenson )为原则而斗争容易,按原则的要求活着难。(史蒂文森)

      There is nothing permanent except change. ( Heracleitus )
    惟有变化才是永恒的。(赫拉克利特)

      Those who expect to reap the blessings of freedom must undergo the
    fatigue of supporting it.
    ( T. Paine )想要收获自由之果的人,必须承受维护自由的劳苦。(潘恩)

      No road of flowers lead to glory. ( La Fontaine )
    没有一条通向光荣的道路是铺满鲜花的。(拉封丹)

      Do not, for one repulse, forgo the purpose that you resolved to effort.
    ( Shakespeare )
    不要只因一次挫败,就放弃你原来决心想达到的目的。(莎士比亚)

      The man who has made up his mind to win will never say " Impossible".(
    Napoleon )
    凡是决心取得胜利的人是从来不说"不可能"的。(拿破仑)

      Miracles sometimes occur, but one has to work terribly for them. ( C.
    Weizmann )
    奇迹有时候是会发生的,但是你得为之拼命蒂努力。(魏茨曼)

      There is no such thing as darkness; only a failure to see. ( Muggeridge
    )
    没有黑暗这种东西,只有看不见而已。(马格里奇)

      It never will rain roses. When we want to have more roses we must plant
    trees. ( G. Eliot )
    天上永远不会掉下玫瑰来,如果想要更多的玫瑰,必须自己种植。(艾略特)

      Time is a bird for ever on the wing. ( T. W. Robertson )
    时间是一只永远在飞翔的鸟。(罗伯逊)

      If you do not learn to think when you are young, you may never learn.
    (Edison )如果你年轻时不学会思考,那就永远不会。(爱迪生)

      A day is a miniature of eternity. ( Emerson )
    一天是永恒的缩影。(爱默生)

      The course of true love never did run smooth. ( Shakespeare )
    真诚的爱情之路永不会是平坦的。(莎士比亚)

      Love is stronger than death.
    爱的力量大于死亡。(《圣经》)

      When I was young, I admired clever people. Now that I am old, I admire
    kind people. ( A. J. Heschel )少时喜欢聪明人,老来喜欢仁厚人。(赫歇尔)

      All good things are cheap, all bad things are very dear.( H. D. Thoreau)
    一切好的东西都是便宜的,所有坏的东西都是非常贵的。(梭罗)

      Patience! The windmill never strays in search of the wind. ( Andy J. Sklivis )
    耐心等待!风车从不跑去找风。(斯克利维斯)

      Morality may consist solely in the courage of making a choice. ( L. Blum )
    品德可能仅仅在于有勇气作出抉择。(布鲁斯)

      Fame usually comes to those who are thinking something else.
    ( O. W. Holmes )通常是没想到成名的人反而成了名。(霍姆斯)

      The jealous are troublesome to others, but a torment to themselves. ( W. Penn)
    妒忌者对别人是烦恼,对他们自己却是折磨。(佩恩)

      If there were less sympathy in the world, there would be less trouble in
    the world. ( O. Wilde )如果世界上少一些同情,世界上也就会少一些麻烦。(王尔德)

      Many a man's reputation would not know his character if they met on the
    street. ( E. Hubbard )
    许多人的名声如果在街上遇到自己的品德会互相不认识。(哈伯德)

      Don't waste life in doubts and fears. ( Emerson )
    不要把生命浪费于怀疑与恐惧中。(爱默生)

      The most exhausting thing in life is being insincere. ( A. M. Lindbergh)
    生活中最使人筋疲力尽的事是弄虚作假。(林德伯格)

      It is discouraging to think how many people are shocked by honesty and
    how few by deceit. ( N. Coward )
    令人沮丧的是,有那么多人对诚实感到吃惊,而对欺骗感到吃惊的人却那么的少。(科沃德)

  • 销售必备英语

    2009-01-17 12:09:38

    1. Your T-shirts can easily find a market in the eastern part of our country.

    贵国的T恤在我国东部市场很畅销。


    2. We all know that Chinese slippers are very popular in your market since they have superior quality and competitive prices.

    我们都知道中国拖鞋因价廉物美而畅销于你方市场。


    3. This product has been a best seller for nearly one year.

    该产品成为畅销货已经将近1年了。


    4. There is a good market for these articles.

    这些商品畅销。


    5. There is a poor market for these articles.

    这些商品滞销。


    6. There is no market for these articles.

    这些商品没有销路。


    7. Your bicycles find a ready market here.

    你们的自行车在此地销路很好。


    8. They talked at great length of how to increase product sales.

    他们详细地讨论了怎样增加你方产品的销售。


    9. They are doing as much as possible to open up an outlet.

    他们正在尽最大努力以打开销路。


    10. Our demand for this product is steadily increasing.

    我们对该产品的需求正在稳步地增长。


    11. We are sure that you can improve sales this coming year, based on the end of last years' marketing conditions.

    根据你地的市场情况,我们确信今年你们有望销得更好。


    12. Packing has a close relationship with sales.

    包装对产品的销路有很大关系。


    13. We are trying to find a market for this article.

    我们正在努力为此项商品寻找销路。


    14. We regret we cannot find any market for this article.

    我们很抱歉不能为此项商品找到销路。


    15. According to our experience, these handicrafts can find a ready market in Japan.

    根据我们的经验,这些手工艺品在日本销路很好。


    16. We can discuss further details when you have a thorough knowledge of the marketing possibilities of our products.

    等你们全面了解我们产品销售的可能性之后,我们再进一步细谈。


    17. According to your estimate, what is the maximum annual turnover you could fulfill?

    据你估计,你能完成的最大年销售量是多少呢?


    18. We don't know the market situation.

    我们还不了解市场情况。


    19. Your market still has great potential.

    你们的市场仍有很大潜力。


    20. There are only a few unsold pieces.

    只有几件商品未售出。


    Words and Phrases


    salable 畅销的

    popular 有销路的

    find a market 销售

    selling line 销路

    trial sale, test sale, test market 试销

    salable goods 畅销货

    popular goods 快销货

    the best selling line (the best seller) 热门货

    to find (have) a ready market 有销路,畅销

    to have a strong footing in a market 很有销路

    good market 畅销

    poor(no) market 滞销

    goods that sell well 畅销货

    sell like wild fire 畅销,销得很快

  • 轻松的生活

    2009-01-08 16:15:03

    To a large degree,the measure of our peace of mind is determined by how much we are able to live in the present moment.Irrespective of what happened yesterday or last year,and what may or may not happen tomorrow,the present moment is where you are --always.

       Without question,many of us have mastered the neurotic1) art of spending much of our lives worrying about a variety of things --all at once.We allow past problems and future concerns to dominate our present moments,so much so that we end up anxious,frustrated,depressed,and hopeless.On the flip side,we also postpone our gratification,our stated priorities2),and our happiness,often convincing ourselves that ‘someday’ will be better than today.Unfortunately,the same mental dynamics3) that tell us to look toward the future will only repeat themselves so that ‘someday ’never actually arrives.John Lennon once said,‘Life is what’s happening while we’re busy making other plans.’When we’re busy making ‘other plans’,our children are busy growing up,the people we love are moving away and dying,our bodies are getting out of shape,and our dreams are slipping away.In short,we miss out4) on life.

       Many people live as if life were a dress rehearsal5) for some later date.It isn’t.In fact,no one has a guarantee that he or she will be here tomorrow.Now is the only time we have,and the only time that we have any control over.When our attention is in the present moment,we push fear from our minds.Fear is the concern over events that might happen in the future--we won’ t have enough money,our children will get into trouble,we will get old and die,whatever.

       To combat fear,the best strategy6) is to learn to bring your attention back to the present.Mark Twain said,‘I have been through some terrible things in my life,some of which actually happened.I don’t think I can say it any better.Practice keeping your attention on the here and now.Your efforts will pay great dividends7).

  • 谚语大全

    2008-12-13 12:32:06

    Do business, but be not a slave to it.
    要做事,但不要做事务的奴隶。
    Everybody's business is nobody's business.
    众人的事就是无人过问的事。
    Work makes the workman.
    勤工出巧匠。
    Better master one than engage with ten.
    会十事,不如精一事。
    A work ill done must be twice done.
    首次做不好,必须重新搞。
    They who cannot do as they would, must do as they can.
    不能如愿而行,也须尽力而为。
    If you would have a thing well done, do it yourself.
    想把事情来做好,就得亲自动手搞。
    He that doth most at once doth least.
    什么都想一次做完,结果一件也做不完;贪多嚼不烂。
    Do as most men do and men will speak well of thee.
    照大多数人那样干,人们会把你称赞。
    What may be done at any time will be done at no time.
    在任何时候都可做的事情,总是在任何时候都不做的事情。
    Better late than never.
    迟做总比不做好。
    Whatever is worth doing at all is worth doing well.
    凡是值得做的事,就值得做好。
    The shortest answer is doing the thing.
    最简短的回答就是一个“干”字。
    Action is the proper fruit of knowledge.
    行动是知识之佳果。
    Finished labours are pleasant.
    完成工作是一乐。
    It is lost labour to sow where there is no soil.
    没有土壤,播种也是徒劳。
    It is right to put everything in its proper use.
    凡事都应用得其所。
    Affairs that are done by due degrees are soon ended.
    按部就班,事情很快就做完。
    All work and no play makes Jack a dull boy.
    只工作,不玩耍,聪明小孩也变傻。
    Work bears witness who does well.
    工作能证明谁做的好。
    It is not work that kills, but worry.
    工作不会伤身,伤身乃是忧虑。
    He that will not work shall not eat.
    不工作者不得食。
    Business is business.
    公事公办。
    Deliberate slowly, execute promptly.
    慢慢酌量,快快行动。
    Put your shoulder to the wheel.
    努力工作。
    Never do things by halves.
    做事不要半途而废。
    In for a penny, in for a pound.
    做事一开头,就要做到底;一不做,二不休。
    Many hands make quick work.
    人多干活快。
    Many hands make light work.
    众擎易举。
    A bad workman quarrels with his tools.
    技术拙劣的工人抱怨自己的工具。
    Diligence is the mother of success.
    勤奋是成功之母。
    Idleness is the root of all evil.
    懒惰乃万恶之源。
    Care and diligence bring luck.
    谨慎和勤奋带来好运。
    Diligence is the mother of good fortune.
    勤勉是好运之母。
    Industry is fortune's right hand, and frugality her left.
    勤勉是幸运的右手,世俭是幸运的左手。
    Idleness is the key of beggary.
    懒惰出乞丐。
    No root, no fruit.
    无根就无果。
    Idle people (folks) have the most labour (take the most pains).
    懒人做工作,越懒越费力。
    Sloth is the key of poverty.
    惰能致贫。
    Sloth turned the edge of wit.
    懒散能磨去才智的锋芒。
    An idle brain is the devil's workshop.
    懒汉的头脑是魔鬼的工厂。
    All time is no time when it is past.
    光阴一去不复返。
    No one can call back yesterday; Yesterday will not be called again.
    昨日不复来。
    Tomorrow comes never.
    切莫依赖明天。
    One today is worth two tomorrows.
    一个今天胜似两个明天。
    The morning sun never lasts a day.
    好景不常;朝阳不能光照全日。
    Christmas comes but once a year.
    圣诞一年只一度。
    Pleasant hours fly past.
    快乐时光去如飞。
    Happiness takes no account of time.
    欢娱不惜时光逝。
    Time tames the strongest grief.
    时间能缓和极度的悲痛。
    The day is short but the work is much.
    工作多,光阴迫。
    Never deter till tomorrow that which you can do today.
    今日事须今日毕,切勿拖延到明天。
    Have you somewhat to do tomorrow, do it today.
    明天如有事,今天就去做。
    To him that does everything in its proper time, one day is worth three.
    事事及时做,一日胜三日。
    To save time is to lengthen life.
    节省时间就是延长生命。
    Everything has its time and that time must be watched.
    万物皆有时,时来不可失。
    Take time when time cometh,lest time steal away.
    时来必须要趁时,不然时去无声息。
    When an opportunity is neglected, it never comes back to you.
    机不可失,时不再来;机会一过,永不再来。
    Make hay while the sun shines.
    晒草要趁太阳好。
    Strike while the iron is hot.
    趁热打铁。
    Work today, for you know not how much you may be hindered tomorrow.
    今朝有事今朝做,明朝可能阻碍多。
    Punctuality is the soul of business.
    守时为立业之要素。
    Procrastination is the thief of time.
    因循拖延是时间的大敌;拖延就是浪费时间。
    Knowledge is power.
    知识就是力量。
    Wisdom is more to be envied than riches.
    知识可羡,胜于财富。
    Wisdom is better than gold or silver.
    知识胜过金银,
    Wisdom in the mind is better than money in the hand.
    胸中有知识,胜于手中有钱。
    Wisdom is a good purchase though we pay dear for it.
    为了求知识,代价虽高也值得。
    Doubt is the key of knowledge.
    怀疑是知识之钥。
    If you want knowledge, you must toil for it.
    若要求知识,须从勤苦得。
    A little knowledge is a dangerous thing.
    浅学误人。
    A handful of common sense is worth a bushel of learning.
    少量的常识,当得大量的学问。
    Knowledge advances by steps and not by leaps.
    知识只能循序渐进,不能跃进。
    Learn wisdom by the follies of others.
    从旁人的愚行中学到聪明。
    It is good to learn at another man's cost.
    前车可鉴。
    Wisdom is to the mind what health is to the body.
    知识之于精神,一如健康之于肉体。
    Experience is the best teacher.
    经验是最好的教师。
    Experience is the father of wisdom and memory the mother.
    经验是知识之父,记忆是知识之母。
    Dexterity comes by experience.
    熟练来自经验。
    Practice makes perfect.
    熟能生巧。
    Experience keeps a dear school, but fools learn in no other.
    经验学校学费高,愚人旁处学不到。
    Experience without learning is better than learning without experience.
    有经验而无学问,胜于有学问而无经验。
    Wit once bought is worth twice taught.
    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。
    Business is the salt of life.
    事业是生命之盐。
    Business before pleasure.
    事业在先,享乐在后。
    Business makes a man as well as tries him.
    事业可以考验人,也可以造就人。
    Business neglected is business lost.
    忽视职业便是放弃职业。
    Never think yourself above business.
    勿自视过高;不要眼高手低;永远不要认为自己是大才小用。
    Business may be troublesome, but idleness is pernicious.
    事业虽扰人,懒惰害更大。
    He that thinks his business below him will always be above his business.
    自命大才小用,往往眼高手低。
    An old dog bites sore.
    老狗咬人咬得狠。
    Beware of a silent dog and still water.
    哑狗和静水,二者都得防。
    Barking dogs seldom bite.
    爱吠的狗不咬人。
    A dog will not howl if you beat him with a bone.
    肉骨头打狗狗不叫。
    Dogs that bark at a distance bite not at hand.
    远处狗就叫,近身不会咬。
    If the old dog barks, he gives counsel.
    老狗叫,是忠告。
    In every country dogs bite.
    天下有狗都咬人。
    Hungry dogs will eat dirty puddings.
    饿狗也吃脏布丁;饥不择食。
    Dogs wag their tails not so much in love to you as your bread.
    狗儿把尾摇,爱的是面包。
    All are not thieves that dogs bark at.
    狗吠的人并非都是小偷。
    Every dog is valiant at his own door.
    站在家门口,狗也雄纠纠。
    Every dog is a lion at home.
    狗在家中,八面威风。
    While the dog gnaws bone, companions would be none.
    狗啃骨头无同伴。
    Two dogs strive for a bone, the third runs away with it.
    两狗相争一骨头,第三只狗衔起走。
    Mad dog bites his master.
    疯狗咬主人。
    Too much pudding will choke dog.
    布丁太多噎死狗。
    Do not give a dog bread every time he wags his tail.
    莫因狗尾摇,次次丢面包。
    A living dog is better than a dead lion.
    活狗胜于死狮。
    Love me, love my dog.
    爱屋及乌。
    Let sleeping dog lie.
    勿惊卧狗;切莫惹是生非。
    Help the dog over the stile.
    助人度过难关。
    Every dog has his day.
    片瓦也有翻身日;人人都有得意时。
    Give a dog a bad name and hang him.
    欲加之罪,何患无辞。
    He who has a mind to beat his dog will easily find a stick.
    有心打狗好找棍;欲加之罪,何患无辞。
    An old dog cannot alter its way of barking.
    老狗难改常吠声。
    When a dog is drowning, every one offers him drink.
    待到狗溺水,众人给水喝。
    A swine over fat is the cause of his own bane.
    猪死都因身过肥;象以齿焚。
    Pigs may fly, but they are very unlikely birds.
    猪儿纵会飞,终究不是鸟。
    Never cast your pearls before swine.
    不要把珍贵之物送给不识货的人;勿明珠暗投;勿对牛弹琴。
    You cannot make a silk purse out of a sow's ear.
    猪耳朵做不成丝钱包;巧妇难为无米之炊。
    The cow that's first up gets the first of the dew.
    早起母牛先得露。
    Not all butter that the cow yields.
    母牛所产的未必全是黄油。
    Many good cows have evil calves.
    很多好母牛,会生坏小犊。
    You cannot sell the cow and sup the milk.
    不能既要卖母牛,又想喝牛奶。
    Old oxen have stiff horns.
    牛老角硬。
    The ox is never woe, till he to the harrow go.
    挂耙去耕地,牛才知辛苦。
    An ox is taken by the horns, and the man by the tongue.
    牛因角被执,人因舌陷身。
    If the ox falls, whet your knife.
    牛一倒,快磨刀;人遭难,众人踩。
    The black ox has trod on his foot.
    祸事临头。
    The ox when weariest treads surest.
    牛困走得稳。
    The best horse needs breaking, and the aptest child needs teaching.
    最好的马儿要人驯,最伶俐的孩子要人训。
    A horse that will not carry a saddle must have no oats.
    不愿加鞍的马,不得吃燕麦。
    A good horse oft needs a good spur.
    好马常需好靴刺。
    An idle youth, a needy age.
    少壮不努力,老大徒伤悲。
    Time flies.
    时光易逝。
    Time is money.
    一寸光阴一寸金。
    Time and tide wait for no man.
    岁月无情;岁月易逝;岁月不待人。
    Time tries all.
    时间检验一切。
    Time tries truth.
    时间检验真理。
    Do not run too fast after gain.
    不要见利便狂追。
    Prefer loss to unjust gain.
    宁可受损失,休取不义财。
    Lightly gain, quickly lost.
    来得容易去得快;不义之财,理无久享。
    Only that which is honestly got is gain.
    正当的收入才是真正的收入。
    All is not gain that is put in the purse.
    装进钱包里的不一定都是正当的收入。
    Gain got by a lie will burn one's fingers.
    靠欺骗得利,准要吃亏。
    One never loses anything by politeness.
    礼多不吃亏;礼多人不怪。
    Hold fast when you have it.
    手中之物应紧握。
    There are as good fish in the sea as ever came out of it.
    海中好鱼取不尽(指:虽然失去一个机会,还有很多机会)。
    Many a slip (many things fall) between the cup and the lip.
    酒杯来到嘴唇边,得饮与否未可知;物未到手前,未能算己有;凡事难以十拿九稳。
    It is an ill wind that blows nobody good.
    使人人倒霉的风才是恶风;此失则彼得;害于此则利于彼;没有使所有的人都受害的坏事。
    Health is better than wealth.
    健康胜于财富。
    Health is happiness.
    健康便是幸福。
    A good healthy body is worth more a crown in gold.
    健全的身体比金冕更有价值。
    A sound mind in a sound body.
    健康的思想寓于健康的身体。
    A light heart lives long.
    心胸开朗,使人寿长。
    A happy heart makes a blooming visage.
    心中快乐,容光焕发。
    He who hath good health is young, and he is rich who owes nothing.
    健康葆青春,无债即富有。
    Study sickness while you are well.
    无病应思有病时。
    The healthful man can give counsel to the sick.
    健康的人可以对生病的人提出忠告。
    By the side of sickness health becomes sweet.
    和疾病相比较,才能识得健康的可爱。
    Health is not valued till sickness comes.
    有病方知健康贵。
    Feed by measure and defy physician.
    饮食有节,医生绝迹。
    Often and little eating makes a man fat.
    多餐少吃,使人壮硕。
    After dinner sit awhile, after supper walk a mile.
    正餐以后,休息片刻;晚餐以后,步行一哩。
    Early to bed and early to rise, makes a man healthy, wealthy and wise.
    早睡早起,使人健康、富有而聪明。
    He that will thrive must rise at five.
    五点起床,百事兴旺。
    He that goes to bed thirsty rises healthy.
    忍渴上床,起身健康。
    He who does not rise early never does a good day's work.
    起床不早,一天的工作干不好。
    Who makes everything right must rise early.
    想把事事都做好,就得坚持起身早。
    Go to bed with the lamb and rise with the lark.
    随羔羊就寝,与云雀同起。
    Cover your head by day as much as you will, by night as much as you can.
    白天戴帽可随意,夜里戴帽是必须。
    A little labour,much health.
    适量的劳动大有益于健康。
    Enough is as good as a feast.
    饱食有如赴宴。
    Many dishes, many diseases.
    食多病多。
    Diseases are the Price of ill pleasures.
    疾病是纵欲的代价。
    Desperate diseases must have desperate cures.
    毒病要用毒药医。
    He who never was sick dies the first.
    小病不生,一病致命。
    Sickness shows us what we are.
    疾病使人显本相。
    What can't be cured must be endured.
    不治之症,必须坚忍。
    Hide nothing from thy physician.
    不要讳疾忌医。
    Medicines are not meant to live on.
    不要靠吃药过生活。
    A disease known is half cured.
    病情弄清楚,病根除一半。
    The best physicians are Dr. Diet, Dr. Quiet, and Dr. Merryman.
    节食博士,静心博士,欢喜博士,三者都是最好的医师;饮食少,休息好,快乐多是却病延年之方。
    A good surgeon must have an eagle's eye, a lion's heart, and a lady's hand.
    良好的外科医生应具有鹰眼、狮心和女性的手。
    Feed sparingly and defy the physician.
    饮食有节,医生绝迹。
    Prevention is better than cure.
    预防胜于治疗。
    An ounce of prevention is worth a pound of cure.
    一分预防胜似十分治疗。
    Bitter pills may have wholesome effect.
    良药苦口利于病。
    A good medicine tastes bitter.
    良药苦口。
    There is no friend so faithful as a good book.
    最忠实的朋友莫过于一本好书。
    Books, like friends, should be few and well chosen.
    书籍如朋友,宜少宜精选。
    A book is the same today as it always was and it will never change.
    好书千载常如新。
    A good book is a best friend who never turns his back upon us.
    好书如至友,永远不相负。
    In books, are embalmed the greatest thoughts of all ages.
    伟大思想古今有,载入书中成不朽。
    Some books are to be tasted, others to be swallowed, and some few to be chewed and digested.
    一些书可以品味,另外一些书可以吞食,少数的一些可以咀嚼、消化。
    Old wood is best to burn, old book to read.
    老柴好烧,老书宜读。
    A book that remains shut is but a block.
    书本不去翻,犹如一木块。
    Judge not a book by its cover.
    评定一本书,不能凭封面。
    A wicked book is the wickeder because it cannot repent.
    坏书因其不能改正错误而更坏。



  • 励志格言

    2008-12-13 12:17:01

    All things in their being are good for something.
    天生我才必有用。
    Difficult circumstances serve as a textbook of life for people.
    困难坎坷是人们的生活教科书。
    Failure is the mother of success. -- Thomas Paine
    失败乃成功之母。
    For man is man and master of his fate.
    人就是人,是自己命运的主人。
    The unexamined life is not worth living. -- Socrates
    混混噩噩的生活不值得过。 -- 苏格拉底
    None is of freedom or of life deserving unless he daily conquers it anew. -- Erasmus
    只有每天再度战胜生活并夺取自由的人,才配享受生活的自由。
    Our destiny offers not the cup of despair, but the chalice of opportunity. So let us seize it, not in fear, but in gladness.  -- R.M. Nixon
    命运给予我们的不是失望之酒,而是机会之杯。因此,让我们毫无畏惧,满心愉悦地把握命运。-- 尼克松
    Living without an aim is like sailing without a compass. -- John Ruskin
    生活没有目标,犹如航海没有罗盘。-- 罗斯金
    What makes life dreary is the want of motive. -- George Eliot (来源:EnglishCN英语问答
    没有了目的,生活便郁闷无光。 -- 乔治 · 埃略特
    Towering genius disdains a beaten path. It seeks regions hitherto unexplored. -- Lincoln
    卓越的天才不屑走旁人走过的路。他寻找迄今未开拓的地区。
    There is no such thing as a great talent without great will - power. -- Balzac
    没有伟大的意志力,便没有雄才大略。 -- 巴尔扎克
    The good seaman is known in bad weather.
    惊涛骇浪,方显英雄本色。
    Fear not that the life shall come to an end, but rather fear that it shall never have a beginning. --J.H. Newman
    不要害怕你的生活将要结束,应该担心你的生活永远不会真正开始。 -- 纽曼
    Gods determine what you're going to be. -- Julius Erving
    人生的奋斗目标决定你将成为怎样的人。 -- 欧文
    An aim in life is the only fortune worth finding. -- Robert Louis Stevenson
    生活的目标,是唯一值得寻找的财富。-- 史蒂文森
    While there is life there is hope.
    一息若存,希望不灭。 -- 英国谚语
    Try not to become a man of success but rather try to become a man of value.  -- A. Einstein
    不要为成功而努力,要为做一个有价值的人而努力。 -- 爱因斯坦
    You have to believe in yourself. That's the secret of success. -- Charles Chaplin
    人必须有自信,这是成功的秘密。 -- 卓别林
    Pursue your object, be it what it will, steadily and indefatigably.
    不管追求什么目标,都应坚持不懈。
    We must accept finite disappointment, but we must never lose infinite hope. -- Mattin Luther King
    我们必须接受失望,因为它是有限的,但千万不可失去希望,因为它是无穷的。 -- 马丁 · 路德 · 金
    Energy and persistence conquer all things. -- Benjamin Franklin
    能量加毅力可以征服一切。 -- 富兰克林
    Nothing seek, nothing find.
    无所求则无所获。
    Cease to struggle and you cease to live. -- Thomas Carlyle
    生命不止,奋斗不息。 -- 卡莱尔
    A thousand-li journey is started by taking the first step.
    千里之行,始于足下。
    Strength alone knows conflict, weakness is below even defeat, and is born vanquished. -- Swetchine
    只有强者才懂得斗争;弱者甚至失败都不够资格,而是生来就是被征服的。 -- 斯威特切尼 
    The people who get on in this world are the people who get up and look for circumstances they want, and if they cannot find them, make them. -- Bernara Shaw
    在这个世界上取得成就的人,都努力去寻找他们想要的机会,如果找不到机会,他们便自己创造机会。 -- 萧伯纳
    A strong man will struggle with the storms of fate.  -- Thomas Addison
    强者能同命运的风暴抗争。 -- 爱迪生
    He who seize the right moment, is the right man.  -- Goethe
    谁把握机遇,谁就心想事成。 -- 歌德
    Victory won't come to me unless I go to it.  -- M.Moore
    胜利是不会向我们走来的,我必须自己走向胜利。 -- 穆尔
    Man struggles upwards; water flows downwards.
    人往高处走,水往低处流。
    Man errs as long as he strives. -- Goethe
    失误是进取的代价。 -- 歌德
    The failures and reverses which await men - and one after another sadden the brow of youth - add a dignity to the prospect of human life, which no Arcadian success would do. -- Henry David Thoreau
    尽管失败和挫折等待着人们,一次次地夺走青春的容颜,但却给人生的前景增添了一份尊严,这是任何顺利的成功都不能做到的。 -- 梭罗
    A man can fail many times, but he isn't a failure until he begins to blame somebody else.   -- J. Burroughs
    一个人可以失败很多次,但是只要他没有开始责怪旁人,他还不是一个失败者。   -- 巴勒斯
     
  • Words To Live By

    2008-12-01 14:16:49

    I’ll give you some advice about life.

    Eat more roughage;

    Do more than others expect you to do and do it pains;

    Remember what life tells you;

    Don’t take to heart every thing you hear.

    Don’t spend all that you have.

    Don’t sleep as long as you want;

    Whenever you say" I love you", please say it honestly;

    Whevever you say" I’m sorry", please look into the other person’s eyes;

    Fall in love at first sight;

    Don’t neglect dreams;

    Love deeply and ardently, even if there is pain, but this is the way to make your life complete;

    Find a way to settle, not to dispute;

    Never judge people by their appearance;

    Speak slowly, but think quickly;

    When someone asks you a question you don’t want to answer, simle and say, "Why do you want to know?"

    Remember that the man who can shoulder the most risk will gain the deepest love and the supreme accomplishment;

    Call you mother on the phone. If you can’t, you may think of her in your heart;

    When someone sneezes say, "God bless you";

    If you fail, don’t forget to learn your lesson;

    Remember the three "respects" .Respect yourself, respect others, stand on dignity and pay attention to your behavīor;

    Don’t let a little dispute break up a great friendship;


    Whenever you find your wrongdoing, be quick with reparation!


    Whenever you make a phone call smile when you pick up the phone, because someone feel it!


    Marry a person who likes talking; because when you get old, you’ll find chatting to be a great advantage;


    Find time for yourself.


    Life will change what you are but not who you are;


    Remember that silence is golden;


    Read more books and watch less television;


    Live a noble and honest life. Reviving past times in your old age will help you to enjoy your life again;


    Trust God, but don’t forget to lock the door;


    The harmonizing atmosphere of a family is valuable;


    Try your best to let family harmony flow smoothly;


    When you quarrel with a close friend, talk about the main dish, don’t quibble
    over the appetizers;


    You cannot hold onto yesterday;


    Figure out the meaning of someone’s words;


    Share your knowledge to continue a timeless tradition;


    Treat our earth in a friendly way,don’t fool around with mother nature;

    Do the thing you should do;


    Don’t trust a lover who kisses you without closing their eyes;


    Go to a place you’ve never been to every year.


    If you earn much money,the best way to spend it is on charitable deeds while you are alive;


    Remember,not all the best harvest is luck;


    Understand rules completely and change them reasonably;


    Remember,the best love is to love others unconditionally rather than make demands on them;


    Comment on the success you have attained by looking in the past at the target you wanted to achieve most;


    In love and cooking,you must give 100% effort……but expect little appreciation;
  • 商务英语专业难词汇总

    2008-11-18 16:41:12

    1、abandon rate 挂断率(衡量客户服务质量的指标之一,计算方式为:拨入客户服务中心的电话总数中客户因等候时间过长而挂断的电话数目占总数的百分比)

      例: By choosing the right on-hold music, the company has reduced abandon rate by 50%.

      2、absenteeism 旷工,缺勤

      例:Improvements in working conditions helped to reduce levels of absenteeism.

      3、absolute interest 绝对产权,绝对权益

      例:The company has an absolute interest in the building.

      4、academic intelligence 学术方面的才智

      例:Phrases such as "solves problems well,""displays interest in the world at large,""accepts others for what they are,""admits mistakes,""is goal oriented," and "converses well" suggest that people focus on the worldly side of intelligence, as opposed to just "academic intelligence.

      5、academic smarts 学术方面的才能

      例:It's not the usual way of thinking about it - academic smarts-IQ.

    1、accelerated learning 速成学习

      例:Accelerated learning shows that language learning an be fast, effective and enjoyable.

      2、access 使用,享用权

      例1: Access to these files is restricted.

      2 : Students have free access to the library's scientific literature.

      3、access 进入

      例:Its acquisition of the group will allow it to gain access to France's railway business.

      4、access fee 使用费

      例:They have cut the access fee long-distance providers pay to local phone companies.

      5、accessories 装饰品,首饰,衣饰

      例1:I would like to thank you for the interest you expressed in our range of children's and teenage fashion sportswear and accessories.

      例2:As Potter-mania sweeps the nation, add a magical touch to your mobile with these fun Harry Potter-themed phone accessories.

    1、account  账户

      例:When the debt is cleared- as it must be by the time the customer retires- and the account goes into credit, it will attract interest at about 5 per cent.

      2、account  客户,生意往来关系

      例:The firm is one of our major accounts.

      3、accountancy 会计工作

      例: To her, accountancy was a means to find out about business and be paid at the same time.

      4、accounts  账目

      例:The financial director was accused of falsifying the company accounts.

      5、accounts  会计部门 即 accounts department

      例: She works in accounts.

      6、accounts manager 会计部经理

      7、accounts payable 应付账款

      例: Accounts payable is created when a firm deals with suppliers who extend credit.

      8、accounts receivable 应收账款

      例: Assets include cash, accounts receivable, inventory, property and equipment, and patents.

      9、achievable 切实可行的,可达到的

      例: Your objectives should be relevant to the job you have applied for and achievable.

      10、Achilles' heel 原意为阿基里斯的脚踵,引申为致命弱点

      例: However, an Achilles' heel can usually be found that allows the headhunter to persuade them that they are, in fact, wanting to change.

    1、acid test 决定性的考验

      例: The acid test is whether or not somebody will actually buy the product.

      2、acquire 购入,取得所有权

      例: This is Cussons' newly acquired factory in Poland.

      3、acquisition 收购

      例: The accelerated rate of globalisation has left companies desperately seeking overseas acquisitions in order to remain competitive.

      4、across-the-board 全面,全体

      例1: They have decided to increase prices by 4% across-the-board.

      例2: To save money, identify current problems, and make the old company more dfficient, the new president ordered an across-the-board examination of expenditures and operational procedures in every department.

      5、action figure (仿真)玩具人,活动人

      6、activewear 运动服

      例: Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.

      7、activity 经营项目, 经营业务

      例: The main activities of the company are manufacturing computer components and direct retailing to consumers.

      8、act of God 不可抗力, 天灾, 亦作 force majeure.

      例1. Private householders or businessmen insure against burglary, loss or damage by vandalism or "acts of God".

      例2. The insurance policy does not cover acts of God.

      9、actuals 实际数字(相对于估计的数目)

      例: These are the actuals for last year's turnover.

      10、actuary 精算师(受雇于保险公司或退休基金公司,根据死亡率和意外事故、火灾、盗窃等的可能性,估计保险风险和费用)

      例:Actuaries spend their time working out whether or not an accident will happen and how much it will cost if it does.

     1、adaptation 重新打造以适应本土化

      例1:Adaptation may need to be made in branding, labeling, and packaging of the product.

      例2:Potential risk refers to the level of adaptation required to enter foreign markets.

      2、added value 增加值,增值

      例:An important aspect of marketing goods like CD players and televisions is possible added value, such as free videos or CDs.

      3、addition (某一产品系列中的)新增产品

      例:The KR 700 is the latest addition to our range of fax machines.

      4、Additional Benefit Funding 附加福利基金(专款)

      例:You will be able to use as much as you like of your Additional Benefit Funding to "buy" benefits.

      5、add-on 附加装置(可以是硬件或软件,目的为改进或增加功能),附加部分,亦作add-in

      例1:It's better to use a computer with add-on/in.

      例2:Various add-ons/ins can be purchased to increase the output of the machine.

      6、address 满足(需求)

      例:Every effort is made to address costomer needs.

      7、address 作正式讲话,发表演说,向……汇报

      例:The media relations manager addressed shareholders prior to the company's merger with a Swedish company.

      8、address  处理,解决

      例:In an attempt to address this problem, major banks are about to offer start-up packages to assist new business.

      9、address book 通讯簿

      例:Mke sure you have everybody's name in your address book.

      10、addressing machine 通讯地址打印机

    adjoining bedroom (两间毗连的)套间

      administration charges 行政管理费,亦作administration fees

      例: If you're just starting up, many banks offer special packages with no administration charges for the first year.

      administrative expenses 行政管理费用

      例:The secretary's salary, and expenses incurred in the office are shown as administrative expenses.

      adult day-care centre 成人日托服务中心

      例:Adult day-care centres, which provide supervision in a group setting for aged or disabled people who live at home, have multiplied tenfold in the past decade.

      好了,今天就不唱歌了,上自习去了

      advance 预付款, 垫款

      例: I asked for an advance on my salary.

      advanced orders 预订货量

      例: The development of the game has taken two years but advanced orders are impressive.

      advancement 进步

      例: Businesses established in foreign countries should contribute to the social advancement of those countries.

      advance publicity 前期宣传

      例: The product has sold well considering it was not given much advance publicity.

      advance reservation clerk (酒店)客房预订接待员

      advantageous 有利的

      例:Applicants with a background in engineering or processing would be highly advantageous.

      adversarial relationship 长期敌对关系,长期关系紧张

      例:Top management called on the company's division heads to start acting like members of the same team rather than displaying an adversarial relationship.

      advertising agency 广告公司

      例: You need to employ an advertising agency to create a product image.

      advertising business 广告业

      例: Dentsu is in the advertising business.(Dentsu日本电通公司)

      advertising campaign 广告宣传活动

      例1: If one advertises excessively, the advertising campaign could suffer from wearout.

  • 我们一直在学习什么

    2008-11-12 12:10:35

      I learned to alugh inside my tears,

       I learned to be human in my most wretched years……

       I learned to feel when I wasn't being touched,

      I learned to give when I didn't have much.

      I learned to be warm when I was cold……

      Living real humbly ,I earing to be bold.

      I learned to live when I thought it better to die……

      I learned to laugh when all I could do was cry.

      I learned from below what it's like up above……

      While I was hated,I learned how to love……

      It was on the move that I learned how to rest,

      While at my worst,I learned my best.

      I learned about God,when it seemed I was damned……

      It is when I was lost that I learned that I am.

      I learned to be rich when I had no money……

      These tings seem so serious,but hey……

      Isn't life funny!?

      

      在泪水中我学会了欢笑

      在最悲惨的岁月里,我学会了有血有肉

      当没有什么值得感动的时候,我学会了去感受

      当并不富足时,我学会了给予

      当寒冷的时候,我学会了怎样得到温暖

      在真正卑微地活着,我学会了无畏

      当生不如死的时候,我学会了生存

      当唯一能做的事就是哭泣时,我会了欢笑

      当 一切都高高在上时,我学会了向卑微学习

      当我被憎恶时,我学会怎样去爱

      在颠沛流离时,我学会怎样放松

      当处于最糟糕的境况时,我学会了憧憬最美好的事物

      当 似乎就要完蛋的时候,我想起了上苍

      当我迷失的时候,我才知道自己是谁

      当我一文不名的时候,我学会了要成为一名富翁

      这些事情似乎很严肃,然而……

      生活是不是真的很搞笑!?

  • 商务英语交际礼节实用套语

    2008-11-08 15:22:45

    一轮会谈 one round of talks 
    决议 resolution 
    谅解备忘录 memorandum of understanding 
    现在开会 I declare the meeting open. 
    请…发言 I invite the representative of …to take the floor. 
    下面我给各位简要介绍一下北京的经济情况 Nnow I would like to give you a brief overview of Beijing’s economy. 
    我的介绍完了,谢谢。 That’s all for my presentation.thank you. 
    我先说这么多。 So much for my remarks for now. 
    我要说的就是这些。 That’s all for what I want to say. 
    您看是先谈原则问题呢,还是先谈具体问题? I wonder if you would like to start with matters of principle or specific issues? 

    让我先谈一个问题。 If you agree,(With your permission)let me start with one issue 
    在谈那个问题之前我想对您刚才讲的话谈点看法。 Before we trun to that issue, I wish to make a few comments/remarks on your presentation. 
    您对此事怎么看呢? I wish to benefit from your views on this matter./ What is your view on this matter?/ How do you see this matter? 
    我提议休会十分钟。 I propose a ten-minute break. 
    我想接着刚才的问题讲下去。 I will pick up where we left off just now. 
    对不起,我插一句。 Sorry for the interruption but 
    当然可以。 By all means 
    怎么都行。 Whatever you say. 
    我没有异议。 I have no objection 

    我方对这个问题有异议。 We take exception to this question. 
    我们高兴地看到 We note with pleasure that 
    这个日期贵方觉得合适吗? I wonder if this date wuld be suitable for you? 
    不知你们上午谈的怎样? I wonder how the meeting went this morning? 
    我方很希望贵方能尽早给予肯定的答复。 We would greatlyl appreciate it if you could give us your favourable and prompt commitment as soonas possible. 
    请你们务必在8月1日前提出意向书。 You are kindly requested to submit the letter of intent on the date no later than 1st August. 
    纠缠这个问题 entangle this issue 
    提倡节约 advocate/uphold thriftiness 

    为了国家的繁荣 for the sake of national property 
    经受了时间考验的友谊给我留下了很深的印象。 The time-tested friendship leave me a deep impression. 
    密切注视 Keep close watch on 
    促进密切合作 spur/promote intensive cooperation 
    久仰 I’ve heard so much about you. 
    好久不见了 Long time no see. 
    辛苦了 You’ve had a long day.You’ve had a long flight. 
    尊敬的朋友们 distinguished/Honorable/Respected friends 
    阁下(多用于称呼大使) Your Excellency 

    我代表北京市政府欢迎各位朋友访问北京. On behalf of the Beijing Municipal government, I wish to extend our warm welcome to the friends who have come to visit Beijing. 
    对您的大力协助,我谨代表北京市政府表示衷心的感谢。 On behalf of the Beijing Municipal government, I wish to express our heartfelt thanks to you for your gracious assistance. 
    在北京过得怎么样? How are you making out in Beijing? 
    我一定向他转达您的问候和邀请. I’ll surely remember you and your invitation to him. 
    欢迎美商来北京投资. American businessmen are welcome to make investment in Beijing. 
    欢迎多提宝贵意见. Your valuable advice is most welcome. 
    不虚此行 It’s a rewarding trip. 
    您的日程很紧,我们的会见是否就到此为止. As you have a tight schedule, I will not take up more of your time. 
    请代我问候...先生 please remember me to Mr. 
    感谢光临 Thank you so much for coming. 


    欢迎再来 Hope you’ll come again. 
    欢迎以后多来北京 Hope you’ll visit Beijing more often. 
    请留步,不用送了. I will see myself out, please. 
    多保重 Take care. 
    祝您一路平安. Have a nice trip. 
    愿为您效劳。 At your service. 
    为…举行宴会/宴请 host a dinner/banquet/luncheon in honor of … 
    欢迎宴会 welcome dinner 
    便宴 informal dinner 
    午宴(附有情况介绍或专题演讲等内容) luncheon

    便餐 light meal 
    工作午餐 working luncheon 
    自助餐 buffet dinner/luncheon 
    答谢宴会 return dinner 
    告别宴会 farewell dinner 
    庆功宴 glee feast 
    招待会 reception 
    庆祝中华人民共和国成立四十五周年招待会 Reception Celebrating the 45th Anniversary of the Founding of the People’s Republic of China 
  • 商务交际中闪光的英语口语集锦

    2008-11-08 15:20:06

    I ve heard so much about you.

      好久不见了!

      Long time no see.

      辛苦了!

      You've had a long day. You've had a long flight.

      尊敬的朋友们!

      Distinguished/Honorable/Respected friends

      阁下(多用于称呼大使)

      Your Excellency

      我代表北京市政府欢迎各位朋友访问北京。 


      On behalf of the Beijing Municipal government, I wish to extend our warm welcome to the friends who have come to visit Beijing.

      对您的大力协助,我谨代表北京市政府表示衷心的感谢。

      On behalf of the Beijing Municipal government, I wish to express our heartfelt thanks to you for your gracious assistance.

      在北京过得怎么样?

      How are you making out in Beijing?

      我一定向他转达您的问候和邀请。

      I'll surely remember you and your invitation to him.

      欢迎美商来北京投资。

      American businessmen are welcome to make investment in Beijing.

      欢迎多提宝贵意见。

      Your valuable advice is most welcome.

      不虚此行!

      Its a rewarding trip!

      您的日程很紧,我们的会见是否就到此为止。

      As you have a tight schedule, I will not take up more of your time.

      请代我问候王先生。

      Please remember me to Mr.Wang.

      感谢光临!

      Thank you so much for coming.

      欢迎再来!

      Hope you'll come again.

      欢迎以后多来北京!

      Hope you'll visit Beijing more often.

      请留步,不用送了!

      I will see myself out, please.

      多保重!

      Take care!

      祝您一路平安!

      Have a nice trip!
  • 外贸英语大全

    2008-11-08 15:09:49

    Can we do a barter trade?
        咱们能不能做一笔易货贸易呢?

        Is it still a direct barter trade?
        这还算是一种直接的易货贸易吗?

        If you agree to our proposal of a barter trade, we'll give you paper in exchange for your timber.
        如果你方同意我们进行易货贸易的建议,我们将用纸与你们交换木材。

        Shall we sign a triangle trade agreement?
        我们订一个三角贸易协议好吗?

        A triangle trade can be carried out among the three of us.
        我们三方可进行三角贸易。

        Compensation trade is, in fact, a kind of loan.
        补偿贸易实际上是一种信贷。

        We may agree to do processing trade with you.
        我们同意与你们进行来料加工贸易。

        If you're interested in leasing trade, please let us know.
        如果你们有意做租赁贸易,请告诉我们。

        We wonder whether you do counter trade.
        我们不知道你们是否做抵偿贸易。

        Words and Phrases

        trade by commodities
    商品贸易

        visible trade 有形贸易

        invisible trade 无形贸易

        barter trade 易货贸易

        bilateral trade 双边贸易

        triangle trade 三角贸易

        multilateral trade 多边贸易

        counter trade 对销贸易;抵偿贸易

        counter purchase 互购贸易

        buy-back 回购贸易

        compensation trade 补偿贸易

        processing trade 来料加工贸易

        assembling trade 来料装配贸易

        leasing trade 租赁贸易

        in exchange for 用...交换...

        trade agreement 贸易协议


        We want to develop direct contact with Continental buyers for ourselves.
        我们想为自己的公司同欧洲大陆的买主建立起直接的联系。

        We see that your firm specializes in Light Industrial Goods, and we are willing to establish business relationship with you.
        得知贵公司专门经营轻工业品,我们愿意与贵公司建立业务关系。

        We are one of the largest importers of Electric Goods in this city, and we wish to establish business relationship with you.
        我们是此地最大的电器进口商之一,愿意与你们建立业务关系。

        We are willing to enter into business relationship with your company on the basis of equality and mutual benefit.
        我们愿在平等互利的基础上与贵公司建立业务关系。

        Our two countries have had trade relations for ten years.
        我们两国之间已经有了10年的贸易关系。

        We've never had any difficulties with our Chinese partners, and we'd like to make as many new contacts as we can.
        和中国同行共事从来没有什么困难,希望今后我们之间尽可能多地建立新的关系。

        We have made a very good start in our business with Japan.
        我们和日本在业务上有了良好的开端。

        Our company is thinking of expanding its business relationship with China.
        我公司想扩大与中国的贸易关系。

        As is known, we set great store by the trade relationship with the third world countries.
        众所周知,我们十分重视同第三世界国家的贸易关系。 

        We look forward to reactivating our business relationship.
        我们盼望我们的业务关系重新活跃起来。

        We shall welcome a chance to renew our friendly relationship.
        很高兴能有机会来恢复我们的友好关系。

        We'll try our best to widen our business relationship with you.
        我们将尽力扩大同你们的贸易关系。

        We're writing you in order to establish business relationship.
        我们写此信是为了与你方建立业务关系。

        The arrangement will contribute to cement our pleasant relationship.
        此项安排将有助于巩固我们良好的关系。

        We're willing to restore our business relationship.
        我们希望能恢复贸易关系。

        It will be advantageous if steps are taken to resume our business relationship on the basis of mutual benefit.
        如果我们采取措施在互利的基础上恢复业务关系,对我们都是有利的。

        The depressed market results in the stagnation of trade.
        市场萧条导致贸易停滞。

        We have been doing quite well in our business, we are willing to open an account with you.
        我们的生意一直做得不错,希望能与你们建立帐户往来关系。

      
      Words and Phrases

        business association 业务联系,交往

        business connection 业务联系

        close relationship 密切的关系

        closer ties 更密切的关系

        to establish(enter into, set up)business relationship 建立业务关系

        to continue business relationship 继续业务关系

        to present business relationship 保持业务关系

        to improve business relationship 改善业务关系

        to promote business relationship 促进业务关系

        to speed up business relationship 加快业务关系的发展

        to enlarge (widen) business relationship 扩大业务关系

        to restore (resume) business relationship 恢复业务关系

        to interrupt business relationship 中断业务关系

        to cement business relationship 巩固业务关系

  • 商务英语口语

    2008-11-08 14:56:32

    1.You may be assured that we shall do our best to execute the order to your satisfaction. 我方会尽力执行贵方的订单,让您满意!

    2.We promise to give our best attention to the execution of your order. 我们保证认真执行贵方的订单,敬请放心。

    3.We regret that owning to the shortage of stocks we are unable to fill your order.
     由于存货短缺,很遗憾,我方无法供应贵方所需货品。

    4.We feel great regretful that we can no longer supply the goods your ordered as the production has been discontinued since last August. 很抱歉,我们不能向贵方提供所订货品,因为从去年8月起,该产品就已经停止了生产。

    5.It is hard for us supply the amount you need. 我方很难提供你们所需的量。

    6.It is impossible for us to supply 3,000 sets for the time being. 目前我方无法向贵方提供300套。

    7.At present, we can not undertake to entertain your order owning to the uncertain availability of raw materials. 我方无法确定原料供应量是否充足,所以目前我们不能接受贵方订单。

    8.We regret that we are unable to meet your requirement for the time being as orders has been full booked. 货物已经全部订出,目前我方无法满足贵方要求。

    9.We are sorry to inform you that we are not able to supply these articles for the moment.很抱歉,这些商品我们暂时不能供应。

    10.We are too heavily committed to be able to entertain fresh orders. 向我们订货的人实在是太多了,我们不能再接新的订单了!

    11.We have accepted your order of June 10th for 300 typewriters. 我方已接受贵方6月10日关于300台打字机的订单
    12.We acknowledge your order of May 5th for 100 units motorcycle P180. 我方接受你方5月5日100台P180的摩托车的订单

    13.We have decided to accept your order in spite of the current shortage of the goods. 尽管现在供应非常紧张,但我方还是接受你方的订单。

    14.We have now decided to supply you with all the parts as itemized in your order and are going to apply to the government agencies concerned for export license. 我方现决定向贵方提供贵方所订购的所有部件并准备向政府有关部门申请出口许可证

    15.We thank you for your order of May 20th and now supply you with 2,000 ties No.235. 感谢贵方5月20日的订单,现向贵方提供编号为235的领带2,000条。
  • How to Be Happy

    2008-11-08 13:24:37

    Relax. Don’t take yourself too seriously. Happiness is largely a choice. Feel gratitude for all of the good in your life.
    放松。把自己看得轻一点。快乐在很大程度上,是一种选择。为你生命中所拥有的美好,心怀感激吧。
    Smile. Once you have enough to pay for life’s basics think to yourself: “I’ve won.” Happiness is contagious: find someone who is happy and stand close to them. 
    微笑。一旦你能满足自己的基本生活需求了,就在心里对自己说:“我赢了。”快乐是可以传染的:所以找些快乐的人,然后向他们靠拢。
    Play. Create. Happiness is attainable. Slow down and enjoy the scenery. Be spontaneous.  Happiness is perched on your windowsill, invite it in.Success is not the key to happiness; happiness is the key to success. Surround yourself with positive, life-affirming people.
    玩。创造。幸福是可以通过努力获得的。放慢脚步,去欣赏沿途的风景,要发自内心的去做。快乐就栖息在你的窗槛上,把它请进来吧。成功不是快乐的关键;而快乐却是成功的关键。争取让在你身边的人都是些积极而又有肯定生活态度的人。
    Make others happy. Have big dreams. Enjoy the journey. Grab every single morsel of happiness which comes your way. Be on the look out for moments of pleasure and wonder. 让他人快乐。拥有远大的理想。享受你的旅途。抓住旅途中点滴的快乐,珍惜每个开心和奇迹的瞬间。
    Take care of your body. Be happy right here, right now, while working towards a better tomorrow. Forget about the Joneses. Forgive. Do for others. Become absorbed in activities that cause you to enter the “flow” state: that state where you forget yourself, lose track of time, and stop worrying. Develop the habit of positive self-talk. Plant a beautiful garden善待自己的身体。开心点,就在此时,此地,与此同时,也为了一个更美好的明天努力。安心过自己的生活,不做无谓的攀比。学会原谅,帮助他人。积极投入得去参加活动,它们会让你进入一种“流动”的状态:在这种状态里,你会忘了自己,忘了时间,也停止焦虑。养成积极的自我暗示的习惯。修一个漂亮的花园。
    Get sunlight and fresh air. Engage your mind in a puzzle: jigsaw puzzles, sudokus, or crossword puzzles. Listen to music. Make music. Quiet your mind chatter. 享受阳光和新鲜的空气。玩游戏:拼图游戏,数独游戏或填字游戏。听听音乐,玩玩音乐,让你的思绪安静下来
    Be curious. Engage in novel activities. Take on new skills. Learn new things. Think back to when you’ve been happiest: what were you doing? Create satisfying, meaningful connections with other people. Practice deep breathing. Savor small authentic moments that bring you contentment. Happiness is a state of mind. Have a small pleasure to look forward to every day: coffee out on the patio, going through a favorite magazine, visiting a beloved friend, baking cookies . . . Search for the sacred in the ordinary. Do a cartwheel when nobody’s looking. Take George Eliot’s declaration to heart: “It is never too late to be what you might have been.”参与新奇的事物:学习新技能,接触新鲜事物。当你觉得自己是最快乐,最幸福的时候,回顾一下过去:回想你通常在做什么的时候 ,会感到快乐?与别人创建一种令人满足的,有意义的联系。练习深呼吸。尽情享受那些给你带来满足感的真实时刻。快乐是精神上的一种境界。每天都期待一点小幸福,去院子里喝喝咖啡,浏览一本自己喜欢的杂志,拜访自己喜欢的好友,享受自己喜欢的曲奇…



     

  • 口语

    2008-08-30 15:31:01

    1.She never showed up.她一直没露面。

    Did everyone you invited show up?

    你邀请的人都来了吗?

    It was eleven o’clock when he finally showed up.他最后露面时,已经11点钟了。

    2.That’s not like him.这不像他的风格。
    3.I couldn’t get through.电话打不通。

    I tried calling you several times yesterday but I couldn’t get through(to you).昨天我给你打了几次电话,可是都打不通。

    I tried to telephone you but I couldn’t get through.我设法打电话给你,但是打不通。

    4.I got sick and tried of hotels.我讨厌旅馆。

    I’m sick and tired of your complaints;be quiet.

    我已经听厌了你的抱怨,别说了吧。

    I’m sick and tired of my monotonous life.

    我对自己的单调生活感到厌倦。

    5.Be my guest.别客气/请便。
    6.Can you keep an eye on my bag?

    帮我看一下包好吗?

    Can you keep an eye on the baby while I go shopping?你能否在我上街买东西的时候照看一下这孩子?

    7.Let’s keep in touch.让我们保持联系。

    Are you in touch with him now?

    你现在和他有联系吗?

    He is now out of touch with his old friends.

    他现在已经没有和他过去的朋友联系了。

    I try to keep in touch with current events by reading the newspapers.

    我经常读报以尽量了解时事。

    8.Let’s call it a day.我们今天到此为止。

    After forty years teaching English he thinks it’s time to call it a day.他教英语四十年,认为该结束了/退休了。

    9.I couldn’t help(避免;阻止)it.我没办法。

    We couldn’t help the accident.

    我们未能防治事故发生。

    Don’t make it any worse than you can help.

    尽量不要把事情弄得更糟。

    10.Something’s come up.有点事。

    I’ll let you know if anything comes up.

    如果发生了什么事,我会让你知道。

    A chance may come up soon.

    一个机会可能会很快出现。

    11.Let’s get to the point.让我们来谈重点。

    I’m in a hurry,so get to the point.

    我的时间很紧,因此请扼要地谈一下关键问题。

    The speaker kept wandering off/away from the point.演讲的人老是走题。

    Let's stop discussing terivial details and come/get to the point.

    咱们别再谈琐碎细节了,说正事吧。

    12.Keep that in mind.记住那件事。

    We have no vacancies now, but we will certainly bear you application in mind.我们目前没有空缺,但是我们一定记住你申请的事。(拒绝应聘的套话之一)

    Are you clear in your own mind what you ought to do.你自己是否清楚改做什么。

    It'll soon go out of mind.

    这件事很快就会被忘记。

    13.That was a close call.太危险了/千钧一发。

    That was a close call.We nearly hit that car.

    真是好险啊,我们差点撞上那辆汽车。

    14.I’ll be looking forward to it.我将期待这一天。

    We are looking forward to our vacation.

    我们盼望着假期的到来。

    I look forward toreceiving your reply.

    我期待着收到你的答复。

    15.Chances are slim.机会很小。

    Their chances of winning are slim.

    他们取胜的机会很渺茫。

    16.Far from it.一点也不。

    Far from being angry,he’s delighted.

    他一点也不生气,还很高兴。

    The problem si far from easy.

    这问题绝非易事。

    Your account is far from true/the truth.

    你说的根本不是事实。
    17.I’m behind in my work.

    我工作进度落后了。

    He’s behind the rest of the class in reading.

    他在阅读方面不如班上其他同学。

    Britain is behind Japan in developing modern technology.在发展现代技术方面,英国落后于日本。
    18.It’s a pain in the neck.

    那真是麻烦/棘手的事。

    She’s such a pain in the neck。

    她是个如此讨厌的人。

    It’s a pain in the neck having to meet them at the airport.必须到机场接他们,真讨厌。

    19.We are in the same boat.我们处境相同。

    We are in the same boat;we both failed the exam.我们都一样,考试都没及格。

    If you lose you job I’ll lose mine,so we are in the same boat。如果你失去工作,我也会失去的,所以我们处境相同。
    20.My mouth is watering.我在流口水。

    The sight of the food made my mouth water.

    看见食物,我就垂涎欲滴。

    21.What do you recommend?你推荐什么?

    He recommended me for the post of principal.他举荐我担任校长。

    I can recommed their pizza.那家店的比萨饼值得推荐。
    22.I ache all over.我全身酸痛。

    The news spread all over the world.

    这消息传遍全世界。

    23.I have a runny nose.我流鼻涕。

    It’s out of the question.这是不可能的。

    She knew that a vocation this year was out of the question.她知道今年不可能有假期。

    24。Clearly their victory is out of the question.

    很显然,他们是不可能获胜的。

    25.Do you have any openings?

    你们有空缺吗?

    26.It doesn’t make any difference.没什么差别/无所谓。

    Flowers make no/a lot of difference to a room.一个房间里有没有鲜花并没有/有很大的差别。

    It doesn’t make much/any/the least difference to me what you do.你干什么对我没有多大/任何/丝毫关系。

    When you’ra learning to drive’having a good teacher makes all the difference.初学驾驶如有好的教师指导,差别很大。

    A hot bath makes all the difference in the morning.上午洗个热水澡能让人精神振奋。

    27.I’m fed up with him.我受够他了。

    I won’t wait any longer-I’m fed up.

    我腻了,不想再等了。

    She is very fed up about it.他对此非常不满。

    28.You can count on us.你可以相信我们。

    You can’t count on Tom being punctual.

    你不要指望汤姆会守时。

    She counted on us to help her.

    她指望我们帮助她。

    29.It dosen’t work.坏了/不动了。

    I don’t know how to work the machine.我不懂得怎样使这部机器运转/不知道怎样用这台机器。

    I think the teacher works us too hard.我觉得老师害得我们太苦了。

    Don’t work your employees to death.

    别把你的雇员都累死。

    30.It’s better than nothing.

    总比什么都没有好。

    There’s nothing like a cup of tea when you’re thirsty.当你口渴时,没有什么东西比一杯茶更好了。

    Nothing gives me more pleasure than learning than learning English.再也没有什么比学英语更让我高兴的事了。

    There’s nothing interesting in the newspaper.

    报纸上没有什么有趣的新闻。

    31.Think nothing of it.别挂在心上。

    32.I’m not myself today.我今天心神不宁。

    33.I have a sweet tooth.我喜欢吃甜食。

    34.I can’t express myself very well in English.我不能用英语很好的表达自己的意思。

    Express your ideas clearly to me.

    把你的构想向我说清楚。

    I can’t express hao happy I am that you have come.我无法说出你来了我有多么高兴。

    35.For the time being.暂时;暂且;目前

    This will do for the time being.

    暂时这样就行了。

    You’ll have your own office soon but for the time being you’ll have to share one.你很快就有自己的办公室了,不过暂时还得和别人合用一间。(富有成效的激励方法之一)

    I’ll let you keep the book for the time being,but I’ll want it back next week.这本书我暂时借给你,不过下星期我就要跟你要回来。

    36.This milk has gone bad.这牛奶变质了。

    This is a very bad performance.这是一次非常糟糕的演出。

    The recent rain has had a bad effect on the crops.最近那场雨对庄稼的影响不好。

    He came at a bad time.他来的不是时候。

    Bad habits are easily formed.

    坏习惯容易养成。

    37.Don’t beat around the bush.别拐弯抹角/旁敲侧击/兜圈子。

    Tell me the truth,don’t beat around the bush.

    实话告诉我,别兜圈子。

    Stop baeting around the bush and tell me who won.不要东拉西扯,告诉我谁赢了。

    38.It’s up in the air.尚未确定/悬而未决。

    Change is in the air.人们感觉到即将发生变革。

    The question hung in the air.这个问题仍悬而未决。

    39.Math is beyond me.我对数学无能为力。

    What you said is beyond me.你说的话我无法理解/我不明白你在说什么。

    He has gone far beyond me in learning.

    他在学问上超过我。

    How people design computer games is beyond me.我不懂得电脑游戏是怎么设计的。

    40.It slipped my mind.我忘了。

    Her name has slipped from my mind.

    我想不起她的名字了。

    I’m sorry I forgot your birthday;it completely slipped my mind.我很抱歉忘了你的生日,我完全不记得了。

    41.You can’t please everyone.你不可能讨好每一个人/面面俱到。

    Our main aim is to please the customers.

    我们的目的是让顾客满意。

    He’s very hard/difficult man to please.

    他是一个很难讨好的人。

    42.I’m working on it.我正在努力。

    He is working on a book about the Vietnam War.他正在写一本关于越战的书。

    43.You bet!当然!

    44.I can’t come up with it.我做不到/我想不出来。

    You’ve come up with a good idea.

    你想出来的主意好极了。

    He could always come up with a reason for them to linger another month.他总能想出个理由来让他们再耽误上一个月。

    45.Drop me a line.写封信给我。

    Just a short line to say thanks.

    只言片语聊表心意。
    46.Are you pulling my leg?你在开我玩笑吧?

    Don’t take any notice of what he says-he’s pulling your leg.别理他,他在开你玩笑。

    47.Sooner or later.迟早会的。

    48.I’ll keep ny ears open.我会留意的。

    68.It isn’t much.那是微不足道的。

    49.Neck and neck.不分上下。

    The two contestants are neck and neck with 20 points each.比赛双方各20分,打成平局。

    50.I’m feeling under the weather.我觉得不舒服/精神不好/情绪低落。

    She’s been a bit under the weather recently.

    她近来身体不好。
  • 奥运英语名言警句

    2008-08-30 15:21:36

    1. The Olympic motto is "Higher, Faster, Stronger."

    奥林匹克的格言是“更高,更快,更强”。

    2. The most important thing in the Olympic Games is not to win but to participate.奥林匹克运动会重在参与而不是取胜

    3. Taking drugs before the Games is considered cheating and against sportsmanship.赛前服用药物被视为作弊,且违背运动精神。

    4. The Olympic oath encourages athletes, coaches, and officials to observe the rules and to follow the spirit of sportsmanship.奥运会誓言鼓励运动员、教练员和裁判员遵守规则,发扬体育精神。

    5. Mutual understanding, friendship, unity and fair play.

    相互了解、友谊、团结和公平竞争。

    6. The Olympic Games help promote a better and more peaceful world.奥林匹克运动会有助于实现一个更美好、更安宁的世界。

    7. The most important thing in the Games is not the triumph but the struggle; not to have conquered but to have fought well.比赛中最重要的不是胜利,而是奋斗;不是征服,而是奋力拼搏。World record Record holder纪录创造者

    8. By undergoing the stress and strain of tough competition, the athletes grow in strength, endurance and discipline.

    在经历了激烈竞争的压力与紧张之后,运动员在力量、耐力和纪律方面都有提高。

    9. The athletes must learn to respect and to cooperate with people from many nations during the Games.

    在比赛中,运动员必须学会尊重并与来自许多国家的人们合作。

    10. After the hard training of a life time, every athlete deserves a medal in the Games, no matter whether he won or not.经过长时间的艰苦训练,在奥运会上无论成败,每个运动员都应获得一枚奖牌。

    11. Team-work is essential to a football match.

    足球比赛最重要的是团队合作。

    12. My victory owes to my coach’s patient instructions and the support from my family and friends.我的胜利应归功于教练耐心的指导以及家人和朋友的支持。

    13. The lighting and extinguishing of the Olympic Flame symbolizes the opening and closing of the Olympics.

    奥运圣火的点燃与熄灭象征着奥运会的开幕与闭幕。

    14. The purpose of passing the Olympic torch by way of relay was to spread the Olympic spirit and make the seeds of peace and friendship root, grow, bloom and bear fruits in more countries.用接力跑的方式传递圣火,目的在于传播奥林匹克精神,使和平和友谊的种子在更多的国家扎根、生长、开花和结果。

    15. Baron de Coubertin drafted the athlete’s vows himself.

    德•顾拜旦爵士亲自起草了运动员宣誓词。

    16. The five rings represent the close unity and friendly meeting at the Olympics between athletes from five continents.五环相连象征着五大洲的运动员紧密团结及在奥运会上友好相聚。17. The most important thing is to participate.重在参

    18. The Games have many of the qualities that the ancient Greeks were trying to encourage, all those centuries ago.奥运会展示了多个世纪之前的古希腊人试图提倡的许多品质。

    1.What do the five interlocked rings stand for?(奥运的五环标志是什么含义?)

    Africa, American, Asia, Australia and Europe./the five continents.(非洲,美洲,亚洲,大洋州和欧洲/五大洲)

    2.What is the most important thing in the Olympic Games?(奥林匹克运动会的信条是什么?)

    “not to win but to take part”(重要的不是取胜,而是参与)

    3.What is the Olympic Spirit?什么是奥运精神?

    The Olympic Spirit is the spirit of mutual understanding, friendship, solidarity and fair play. (奥运精神是:理解, 友爱, 团结和公平)

    4.In what sports do we Chinese do best?(中国人最擅长哪些运动项目?)(羽毛球), Diving(跳水), Table tennis(乒乓球), Weightlifting(举重) 5.What is The official emblem of Beijing 2008?(2008年北京奥运会的官方会徽是什么样的?)

    "ChinesIOC= the international Olympic committee

    COC=the Chinese Olympic committee

    OC=Olympic charter 奥林匹克宪章

    BJ 2008 ōBC=Beijing 2008 olympic games bit committee

    Olympic torch relay奥运火炬接力

    Moto口号Logo标志The Olympic mascot 奥林匹克吉祥物

    Green Olympics People Olympics人文奥运

    High-tech Olympics 科技奥运

    Spirit of the Olympic movement奥运精神

    Swifter higher and stronger更快更高更强

    To popularize the sports普及体育运动

    To enhance people’s physic 提高人民身体素质

    Olympic village奥运村Olympic rings奥运五环

    Olympic theme奥运会歌
  • 实用会计英语

    2008-08-30 15:10:55

    一、资产类 Assets

    流动资产 Current assets

    货币资金 Cash and cash equivalents

    1001 现金 Cash

    1002 银行存款 Cash in bank

    1009 其他货币资金 Other cash and cash equivalents

    '100901 外埠存款 Other city Cash in bank

    '100902 银行本票 Cashier's cheque

    '100903 银行汇票 Bank draft

    '100904 信用卡 Credit card

    '100905 信用证保证金 L/C Guarantee deposits

    '100906 存出投资款 Refundable deposits

    1101 短期投资 Short-term investments

    '110101 股票 Short-term investments - stock

    '110102 债券 Short-term investments - corporate bonds

    '110103 基金 Short-term investments - corporate funds

    '110110 其他 Short-term investments - other

    1102 短期投资跌价准备 Short-term investments falling price reserves

    应收款 Account receivable

    1111 应收票据 Note receivable

    银行承兑汇票 Bank acceptance

    商业承兑汇票 Trade acceptance

    1121 应收股利 Dividend receivable

    1122 应收利息 Interest receivable

    1131 应收账款 Account receivable

    1133 其他应收款 Other notes receivable

    1141 坏账准备 Bad debt reserves

    1151 预付账款 Advance money

    1161 应收补贴款 Cover deficit by state subsidies of receivable

    库存资产 Inventories

    1201 物资采购 Supplies purchasing

    1211 原材料 Raw materials

    1221 包装物 Wrappage

    1231 低值易耗品 Low-value consumption goods

    1232 材料成本差异 Materials cost variance

    1241 自制半成品 Semi-Finished goods

    1243 库存商品 Finished goods

    1244 商品进销差价 Differences between purchasing and selling price

    1251 委托加工物资 Work in process - outsourced

    1261 委托代销商品 Trust to and sell the goods on a commission basis

    1271 受托代销商品 Commissioned and sell the goods on a commission basis

    1281 存货跌价准备 Inventory falling price reserves

    1291 分期收款发出商品 Collect money and send out the goods by stages

    1301 待摊费用 Deferred and prepaid expenses

    长期投资 Long-term investment

    1401 长期股权投资 Long-term investment on stocks

    '140101 股票投资 Investment on stocks

    '140102 其他股权投资 Other investment on stocks

    1402 长期债权投资 Long-term investment on bonds

    '140201 债券投资 Investment on bonds

    '140202 其他债权投资 Other investment on bonds

    1421 长期投资减值准备 Long-term investments depreciation reserves

    股权投资减值准备 Stock rights investment depreciation reserves

    债权投资减值准备 Bcreditor's rights investment depreciation reserves

    1431 委托贷款 Entrust loans

    '143101 本金 Principal

    '143102 利息 Interest

    '143103 减值准备 Depreciation reserves

    1501 固定资产 Fixed assets

    房屋 Building

    建筑物 Structure

    机器设备 Machinery equipment

    运输设备 Transportation facilities

    工具器具 Instruments and implement

    1502 累计折旧 Accumulated depreciation

    1505 固定资产减值准备 Fixed assets depreciation reserves

    房屋、建筑物减值准备 Building/structure depreciation reserves

    机器设备减值准备 Machinery equipment depreciation reserves

    1601 工程物资 Project goods and material

    '160101 专用材料 Special-purpose material

    '160102 专用设备 Special-purpose equipment

    '160103 预付大型设备款 Prepayments for equipment

    '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

    1603 在建工程 Construction-in-process

    安装工程 Erection works

    在安装设备 Erecting equipment-in-process

    技术改造工程 Technical innovation project

    大修理工程 General overhaul project

    1605 在建工程减值准备 Construction-in-process depreciation reserves

    1701 固定资产清理 Liquidation of fixed assets

    1801 无形资产 Intangible assets

    专利权 Patents

    非专利技术 Non-Patents

    商标权 Trademarks, Trade names

    著作权 Copyrights

    土地使用权 Tenure

    商誉 Goodwill

    1805 无形资产减值准备 Intangible Assets depreciation reserves

    专利权减值准备 Patent rights depreciation reserves

    商标权减值准备 trademark rights depreciation reserves

    1815 未确认融资费用 Unacknowledged financial charges

    待处理财产损溢 Wait deal assets loss or income

    1901 长期待摊费用 Long-term deferred and prepaid expenses

    1911 待处理财产损溢 Wait deal assets loss or income

    '191101待处理流动资产损溢 Wait deal intangible assets loss or income

    '191102待处理固定资产损溢 Wait deal fixed assets loss or income

    二、负债类 Liability

    短期负债 Current liability

    2101 短期借款 Short-term borrowing

    2111 应付票据 Notes payable

    银行承兑汇票 Bank acceptance

    商业承兑汇票 Trade acceptance

    2121 应付账款 Account payable

    2131 预收账款 Deposit received

    2141 代销商品款 Proxy sale goods revenue

    2151 应付工资 Accrued wages

    2153 应付福利费 Accrued welfarism

    2161 应付股利 Dividends payable

    2171 应交税金 Tax payable

    '217101 应交增值税 value added tax payable

    '21710101 进项税额 Withholdings on VAT

    '21710102 已交税金 Paying tax

    '21710103 转出未交增值税 Unpaid VAT changeover

    '21710104 减免税款 Tax deduction

    '21710105 销项税额 Substituted money on VAT

    '21710106 出口退税 Tax reimbursement for export

    '21710107 进项税额转出 Changeover withnoldings on VAT

    '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

    '21710109 转出多交增值税 Overpaid VAT changeover

    '21710110 未交增值税 Unpaid VAT

    '217102 应交营业税 Business tax payable

    '217103 应交消费税 Consumption tax payable

    '217104 应交资源税 Resources tax payable

    '217105 应交所得税 Income tax payable

    '217106 应交土地增值税 Increment tax on land value payable

    '217107 应交城市维护建设税 Tax for maintaining and building cities payable

    '217108 应交房产税 Housing property tax payable

    '217109 应交土地使用税 Tenure tax payable

    '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

    '217111 应交个人所得税 Personal income tax payable

    2176 其他应交款 Other fund in conformity with paying

    2181 其他应付款 Other payables

    2191 预提费用 Drawing expense in advance

    其他负债 Other liabilities

    2201 待转资产价值 Pending changerover assets value

    2211 预计负债 Anticipation liabilities

    长期负债 Long-term Liabilities

    2301 长期借款 Long-term loans

    一年内到期的长期借款 Long-term loans due within one year

    一年后到期的长期借款 Long-term loans due over one year

    2311 应付债券 Bonds payable

    '231101 债券面值 Face value, Par value

    '231102 债券溢价 Premium on bonds

    '231103 债券折价 Discount on bonds

    '231104 应计利息 Accrued interest

    2321 长期应付款 Long-term account payable

    应付融资租赁款 Accrued financial lease outlay

    一年内到期的长期应付 Long-term account payable due within one year

    一年后到期的长期应付 Long-term account payable over one year

    2331 专项应付款 Special payable

    一年内到期的专项应付 Long-term special payable due within one year

    一年后到期的专项应付 Long-term special payable over one year

    2341 递延税款 Deferral taxes

    三、所有者权益类 OWNERS' EQUITY

    资本 Capita

    3101 实收资本(或股本) Paid-up capital(or stock)

    实收资本 Paicl-up capital

    实收股本 Paid-up stock

    3103 已归还投资 Investment Returned

    公积

    3111 资本公积 Capital reserve

    '311101 资本(或股本)溢价 Cpital(or Stock) premium

    '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

    '311103 股权投资准备 Stock right investment reserves

    '311105 拨款转入 Allocate sums changeover in

    '311106 外币资本折算差额 Foreign currency capital

    '311107 其他资本公积 Other capital reserve

    3121 盈余公积 Surplus reserves

    '312101 法定盈余公积 Legal surplus

    '312102 任意盈余公积 Free surplus reserves

    '312103 法定公益金 Legal public welfare fund

    '312104 储备基金 Reserve fund

    '312105 企业发展基金 Enterprise expension fund

    '312106 利润归还投资 Profits capitalizad on return of investment

    利润 Profits

    3131 本年利润 Current year profits

    3141 利润分配 Profit distribution

    '314101 其他转入 Other chengeover in

    '314102 提取法定盈余公积 Withdrawal legal surplus

    '314103 提取法定公益金 Withdrawal legal public welfare funds

    '314104 提取储备基金 Withdrawal reserve fund

    '314105 提取企业发展基金 Withdrawal reserve for business expansion

    '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund

    '314107 利润归还投资 Profits capitalizad on return of investment

    '314108 应付优先股股利 Preferred Stock dividends payable

    '314109 提取任意盈余公积 Withdrawal other common accumulation fund

    '314110 应付普通股股利 Common Stock dividends payable

    '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

    '314115 未分配利润 Undistributed profit

    四、成本类 Cost

    4101 生产成本 Cost of manufacture

    '410101 基本生产成本 Base cost of manufacture

    '410102 辅助生产成本 Auxiliary cost of manufacture

    4105 制造费用 Manufacturing overhead

    材料费 Materials

    管理人员工资 Executive Salaries

    奖金 Wages

    退职金 Retirement allowance

    补贴 Bonus

    外保劳务费 Outsourcing fee

    福利费 Employee benefits/welfare

    会议费 Coferemce

    加班餐费 Special duties

    市内交通费 Business traveling

    通讯费 Correspondence

    电话费 Correspondence

    水电取暖费 Water and Steam

    税费 Taxes and dues

    租赁费 Rent

    管理费 Maintenance

    车辆维护费 Vehicles maintenance

    油料费 Vehicles maintenance

    培训费 Education and training

    接待费 Entertainment

    图书、印刷费 Books and printing

    运费 Transpotation

    保险费 Insurance premium

    支付手续费 Commission

    杂费 Sundry charges

    折旧费 Depreciation expense

    机物料消耗 Article of consumption

    劳动保护费 Labor protection fees

    季节性停工损失 Loss on seasonality cessation

    4107 劳务成本 Service costs

    五、损益类 Profit and loss

    收入 Income

    业务收入 OPERATING INCOME

    5101 主营业务收入 Prime operating revenue

    产品销售收入 Sales revenue

    服务收入 Service revenue

    5102 其他业务收入 Other operating revenue

    材料销售 Sales materials

    代购代售

    包装物出租 Wrappage lease

    出让资产使用权收入 Remise right of assets revenue

    返还所得税 Reimbursement of income tax

    其他收入 Other revenue

    5201 投资收益 Investment income

    短期投资收益 Current investment income

    长期投资收益 Long-term investment income

    计提的委托贷款减值准备 Withdrawal of entrust loans reserves

    5203 补贴收入 Subsidize revenue

    国家扶持补贴收入 Subsidize revenue from country

    其他补贴收入 Other subsidize revenue

    5301 营业外收入 NON-OPERATING INCOME

    非货币性交易收益 Non-cash deal income

    现金溢余 Cash overage

    处置固定资产净收益 Net income on disposal of fixed assets

    出售无形资产收益 Income on sales of intangible assets

    固定资产盘盈 Fixed assets inventory profit

    罚款净收入 Net amercement income

    支出 Outlay

    业务支出 Revenue charges

    5401 主营业务成本 Operating costs

    产品销售成本 Cost of goods sold

    服务成本 Cost of service

    5402 主营业务税金及附加 Tax and associate charge

    营业税 Sales tax

    消费税 Consumption tax

    城市维护建设税 Tax for maintaining and building cities

    资源税 Resources tax

    土地增值税 Increment tax on land value

    5405 其他业务支出 Other business expense

    销售其他材料成本 Other cost of material sale

    其他劳务成本 Other cost of service

    其他业务税金及附加费 Other tax and associate charge

    费用 Expenses

    5501 营业费用 Operating expenses

    代销手续费 Consignment commission charge

    运杂费 Transpotation

    保险费 Insurance premium

    展览费 Exhibition fees

    广告费 Advertising fees

    5502 管理费用 Adminisstrative expenses

    职工工资 Staff Salaries

    修理费 Repair charge

    低值易耗摊销 Article of consumption

    办公费 Office allowance

    差旅费 Travelling expense

    工会经费 Labour union expenditure

    研究与开发费 Research and development expense

    福利费 Employee benefits/welfare

    职工教育经费 Personnel education

    待业保险费 Unemployment insurance

    劳动保险费 Labour insurance

    医疗保险费 Medical insurance

    会议费 Coferemce

    聘请中介机构费 Intermediary organs

    咨询费 Consult fees

    诉讼费 Legal cost

    业务招待费 Business entertainment

    技术转让费 Technology transfer fees

    矿产资源补偿费 Mineral resources compensation fees

    排污费 Pollution discharge fees

    房产税 Housing property tax

    车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

    土地使用税 Tenure tax

    印花税 Stamp tax

    5503 财务费用 Finance charge

    利息支出 Interest exchange

    汇兑损失 Foreign exchange loss

    各项手续费 Charge for trouble

    各项专门借款费用 Special-borrowing cost

    5601 营业外支出 Nonbusiness expenditure

    捐赠支出 Donation outlay

    减值准备金 Depreciation reserves

    非常损失 Extraordinary loss

    处理固定资产净损失 Net loss on disposal of fixed assets

    出售无形资产损失 Loss on sales of intangible assets

    固定资产盘亏 Fixed assets inventory loss

    债务重组损失 Loss on arrangement

    罚款支出 Amercement outlay

    5701 所得税 Income tax

    以前年度损益调整 Prior year income adjustment

    consistency 一贯性 substance over form 实质重于形式

    materiality 重要性 prudence 谨慎性

    current asset 流动资产 non-current asset 非流动资产

    round it up, round it down 四舍五入 contingent liability 或有负债

    creditor 债权人 rendering of service 提供劳务 royalties 版税

    bonus share 分红股 redempte share 赎回股份 debenture 债券

    credit 贷方 depreciation 折旧 residual value 剩余价值

    accounting treatment 会计处理 accrual concept 权责发生制概念

    net book value 账面净值 straight line method 直线法

    carrying amount 资产净值(资产-累计折旧-减值)

    rule of thumb 经验法 contribution margin 边际贡献

    deferred income 递延收入 finance lease 融资租赁

    cash equivalents 现金等价物 operating lease 经营租赁

    capital appreciation 资本增值 amortization 分摊

    incremental budget 增量预算 zero based budget 零基预算

    continuous budget 滚动预算 deferred tax 递延税款

    permanent difference 永久性差异 timing difference 时间性差异

    flow through method 应付税款法

    events after balance sheet date 资产负债表日后事项

    return on investment (ROI) 投资回报率

    profit before interest and tax 息税前利润

    profit margin 利润率 retrospective application 追溯调整法

    prospective application 未来适用法
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