商务英语阅读Unit 14 叶兴国ppt课件.ppt

UNIT 14,2014.12,Business English: A Reading Course,BACKGROUND INFORMATION,I. HonestyFinancial fraud scandals财务造假丑闻 put honesty on the agenda. Sarbanes-Oxley Act (萨班斯奥克斯利法案)： 2001年12月，美国最大的能源公司安然公司，突然申请破产保护，此后，公司丑闻不断，规模也屡创新高，特别是2002年6月的世界通信会计丑闻事件，彻底打击了（美国）投资者对（美国）资本市场的信心（Congress report, 2002）。为了改变这一局面，美国国会和政府加速通过了萨班斯法案（以下简称SOX法案），该法案的另一个名称是公众公司会计改革与投资者保护法案。法案的第一句话就是遵守证券法律以提高公司披露的准确性和可靠性，从而保护投资者及其他目的。,BACKGROUND INFORMATION,II. How should we treat the issue of honesty for an individual? We need learn to spot a liar, which is important in our life.There are some ways to spot a liar in Text B.,WARM-UP QUESTIONS,1. America no longer trusts corporate leaders to tell the truth because of numerous scandals. Then what are the necessary measures to take in order to restrain CEOs and CFOs from fraudulent business practices?2. We are told lies of all sorts every day, which can be frustrating, time-consuming, even upsetting. How can we spot the lies we are told?,Business English: A Reading Course,5,READING SKILLS: INTRODUCE THE BASIC INFORMATION ABOUT BUSINESS ENGLISH READING,Business English: A Reading Course,6,READING SKILLS: INTRODUCE THE BASIC INFORMATION ABOUT BUSINESS ENGLISH READING,Words to predict the trend of economic and trade development：1. expect, hope, anticipate, project, forecast, on the point of, around the corner, on the horizon, in the offing等；2. 非常肯定：will (certainly/ surely/ definitely /no doubt), is bound/ certain/ about等;3.可能性比较大: should, would, will probably, is likely等;4. 一般可能性：may, will possibly, might, could等.,Unit 15,7,READING SKILLS: INTRODUCE THE BASIC INFORMATION ABOUT BUSINESS ENGLISH READING,Words to predict the trend of economic and trade development：5. 约估的字眼1：measly, around, roughly, some, close to, approximately, averaged, almost, in the region of等；6.约估的字眼2： far over/ above, just over/ above (略高于);almost/ nearly/ just under(略低)等;,Unit 15,8,READING SKILLS: INTRODUCE THE BASIC INFORMATION ABOUT BUSINESS ENGLISH READING,Ways to compare：1. 比较级；More than, no more than, farm less than, more than 等;,Unit 15,1. But in wake of Enron, Worldcom and a slew of other scandals, America no longer trusts corporate leaders to tell the truth without being warned by the sound of prison doors slamming. 但是在安然公司、世通公司和其他一些公司的丑闻被批露以后，美国不再相信如果没有监狱铁门撞击的声音以示警告，企业领导会如实禀报。 in wake of：随之后到来。如：Official death toll approaches 4,000; government says total could reach five figures in wake of monster storm. 官方统计的死亡数字接近4000；政府说总的死亡人数在暴风雪过后可能会达到5位数。 Enron: 安然公司是美国最大的天然气采购商及销售商，成立于1930年。 Worldcom: 世界通讯公司是美国第二大长途电话公司，也是全球最大的网络服务与电子商务公司之一。,Business English: A Reading Course,TEXT A： IN SEARCH OF HONESTY,2. As people logged on in their thousands to the SECs website to check which companies had made the cutand as the treasury secretary, Paul Oneill, called business honesty “the new patriotism” it became clear that several firms would unpatriotically miss the deadline. 当数以千计的人进入证券交易委员会的网站去确认那些企业已经达标，当企业的诚实被财政部部长奥尼尔称为“新爱国精神”，很明显将会有几家公司无爱国心而错过最终期限。make the cut: 达到标准。,Business English: A Reading Course,TEXT A： IN SEARCH OF HONESTY,3. The positive aspect of this is that, by signing off on their accounts, the underlings are being given a strong reason to resist pressure from above to , says Robert Pozen, a professor at Harvard Law School. 哈佛法学院教授；罗伯特伯赞说，这种做法积极的一面在于，通过认可账目，给予了下属充分的理由去抵制来自上层的伪造账目的压力。cook the books：伪造或篡改财务报表，做假账。如： One US CFO said the reason for shorter tenure was “burn-out”, while another blamed “pressure to cook the books”. 一位美国财务主管表示，任期变短的原因是“迫使你离开公司”，而另一个人则抱怨自己受到“做假账的压力”。,Business English: A Reading Course,TEXT A： IN SEARCH OF HONESTY,TEXT B： WAYS TO SPOT A LIAR,Notes on the Text:1. Little white lies (of all sorts) are tossed our way daily, and getting to the truth of the matter can be frustrating, time-consuming, even upsetting. 我们每天都遇到各种无恶意的小谎言，但是要知道事情的真象会使人丧气，耗费时间，甚至令人烦恼。,Business English: A Reading Course,TEXT B： WAYS TO SPOT A LIAR,Notes on the Text:2. While most people tend to interpret darting, unfocused eyes as a classic sign of lying, whats vital to consider is the context of the behavior. 虽然大多数人认为四处张望、游离不定的眼神是说谎的经典标志，但至关重要的是考虑该行为发生的具体情况。 interpret as: 把理解为。如: She interpreted his smile as an agreement. 她把她的微笑理解成首肯。,Business English: A Reading Course,TEXT B： WAYS TO SPOT A LIAR,Notes on the Text:3. You must consider the fit among face, body, voice and speech to reach high levels of accuracy. 你必须考虑脸部、身体、嗓音和言语各部分的配合，以便达到较高水平的准确性。,Business English: A Reading Course,KEYS TO EXERCISES,I. T T F T TII. B A B A AIII. 1. 要求首席执行官和首席财务官认可账目的事已经成了媒体的重要新闻。2. 如果公司出事，就使得老板们责怪小人物。3. 公司有可能不得不从根本上改变董事会的构成和他们与账目之间的关系。,Business English: A Reading Course,TEXT A,TEXT B,I. T T F T F II. C A A B DIII. 1. 与他们要我们相信的相反，掠过人们脸上的细微表情常常暴露了他们真正的感觉或思想。 2. 蓄意撒谎的人为了进一步掩饰谎言，还会刻意显现诸如微笑之类的其他表情。 3. 所以希望下次有人对我们撒谎时，我们知道如何去识破他们。,Business English: A Reading Course,KEYS TO EXERCISES,1. Try to remember new words and expressions in Unit 14;2. Make a summary for Part IV Supplementary Reading with no more than 50 words; 3. Finish Part V Test Yourself, five minutes for each passage. 4. Preview new words and expressions in Unit 15.,Business English: A Reading Course,Assignment,