《新編商務(wù)英語閱讀教程》(第二版)練習(xí)參考答案

《新編商務(wù)英語閱讀教程》（第二版）練習(xí)參考答案UnitOneI.1.資產(chǎn)C2.邊際變動(dòng)E3.市場(chǎng)勢(shì)力I4.勞動(dòng)生產(chǎn)力（率）J5.經(jīng)濟(jì)學(xué)A6.市場(chǎng)失靈G7.市場(chǎng)經(jīng)濟(jì)F8.機(jī)會(huì)成本D9.通貨膨脹K10.外部性H11.效率B12.菲利普斯曲線LII.PassageOne經(jīng)濟(jì)學(xué)的研究主要分為兩部分：宏觀經(jīng)濟(jì)學(xué)與微觀經(jīng)濟(jì)學(xué)。宏觀經(jīng)濟(jì)學(xué)著眼于經(jīng)濟(jì)全局——一幅宏觀的畫面。在宏觀經(jīng)濟(jì)學(xué)中，我們研究國(guó)家的政策目標(biāo)，例如充分就業(yè)、抑制通貨膨脹、經(jīng)濟(jì)增長(zhǎng)等，而不考慮個(gè)人或者單個(gè)團(tuán)體的利益和行為。對(duì)宏觀經(jīng)濟(jì)學(xué)的關(guān)注是為了從總體上認(rèn)識(shí)并改善經(jīng)濟(jì)的運(yùn)行。微觀經(jīng)濟(jì)學(xué)則關(guān)注宏觀畫面中的細(xì)節(jié)。在微觀經(jīng)濟(jì)學(xué)中，我們著眼于實(shí)際構(gòu)成宏觀經(jīng)濟(jì)的個(gè)人、廠商和政府機(jī)構(gòu)。我們感興趣的是這些獨(dú)立經(jīng)濟(jì)單位的行為。他們的目標(biāo)何在？以有限資源實(shí)現(xiàn)目標(biāo)的途徑是什么？如何對(duì)各種激勵(lì)和機(jī)會(huì)做出反應(yīng)？宏觀經(jīng)濟(jì)學(xué)主要關(guān)注，例如，總消費(fèi)性支出對(duì)總產(chǎn)出、就業(yè)及物價(jià)的影響。很少關(guān)注消費(fèi)性支出及其決定因素的實(shí)際內(nèi)涵。相反，微觀經(jīng)濟(jì)學(xué)關(guān)注的是個(gè)體消費(fèi)者具體的支出決策及其影響因素（愛好、物價(jià)水平、收入狀況）。宏、微觀經(jīng)濟(jì)學(xué)的區(qū)別還反映在關(guān)于企業(yè)投資的討論中。宏觀經(jīng)濟(jì)學(xué)中，我們需要了解決定企業(yè)總投資率的因素以及這些投資對(duì)一國(guó)的總產(chǎn)出、就業(yè)及物價(jià)水平產(chǎn)生影響的路徑。而微觀經(jīng)濟(jì)學(xué)中，我們關(guān)注的是各家企業(yè)關(guān)于生產(chǎn)率、生產(chǎn)要素的抉擇以及具體物品的定價(jià)決策。了解宏、微觀經(jīng)濟(jì)學(xué)的區(qū)別并非難事。在現(xiàn)實(shí)社會(huì)，宏觀經(jīng)濟(jì)的表現(xiàn)有賴于微觀行為，而微觀行為又受宏觀經(jīng)濟(jì)表現(xiàn)的影響。因此，人們只有了解了所有經(jīng)濟(jì)活動(dòng)的參與者的行為方式及其成因，才能充分了解整個(gè)經(jīng)濟(jì)的運(yùn)作方式。但是，就如你會(huì)開車而不懂發(fā)動(dòng)機(jī)的構(gòu)造原理那樣，你能觀察到經(jīng)濟(jì)運(yùn)行方式但并不能完全解開其中奧秘。在宏觀經(jīng)濟(jì)學(xué)中我們注意到經(jīng)濟(jì)這部汽車在踩油門時(shí)加速，踩剎車時(shí)減速。這就是我們?cè)诖蠖鄶?shù)情形下所需了解的一切。然而，汽車總有出故障的時(shí)候。如出了故障，我們必須更多地了解踏板的運(yùn)行原理。這就引導(dǎo)我們進(jìn)行微觀的研究。各個(gè)零件是如何發(fā)揮作用的？哪些零件能夠被修理亦或應(yīng)該得到修繕？PassageTwo在尋找消費(fèi)者行為的解釋時(shí)，我們不得不承認(rèn)經(jīng)濟(jì)學(xué)中得不到所有的答案。但它確實(shí)提供了一個(gè)有別于其它研究領(lǐng)域的獨(dú)特視角。雖然精神病學(xué)家和社會(huì)學(xué)家為各種不同的消費(fèi)模式提供了諸多理由，但他們的解釋都顯得不夠充分。充其量，社會(huì)精神病學(xué)理論告訴我們?yōu)槭裁辞嗌倌辍⒛腥?、女人渴望某種特定的商品或服務(wù)。他們并未解釋該實(shí)際購(gòu)買哪種商品?？释皇窍M(fèi)過程中的第一步。為了獲得商品和服務(wù)，一個(gè)人必須愿意并且能夠?yàn)樗胍臇|西付錢。生產(chǎn)者不會(huì)因?yàn)槟阆霛M足自己的渴望（如弗洛伊德所說）而把他們的產(chǎn)品給你。他們希望你用錢來交換他們的產(chǎn)品。因此，價(jià)格和收入與更基本的渴望和偏好一樣都與消費(fèi)決策相關(guān)。當(dāng)然，在解釋消費(fèi)者行為時(shí)，經(jīng)濟(jì)學(xué)家把重點(diǎn)放在商品和服務(wù)的需求上。說某人需要一件特定的商品意味著他有能力并且愿意按某種價(jià)格購(gòu)買該商品。在市場(chǎng)上，金錢至上：支付意愿和能力是關(guān)鍵。決定一人購(gòu)買特定商品的意愿和能力的因素有哪些？經(jīng)濟(jì)學(xué)家發(fā)現(xiàn)四大影響消費(fèi)者需求的因素：偏好、收入、預(yù)期以及其它商品的價(jià)格。請(qǐng)?jiān)俅巫⒁?，渴望（偏好）只是決定需求的其中一個(gè)因素。其它決定因素（收入、預(yù)期、其它商品）也會(huì)影響到一個(gè)人是否愿意并且能夠按特定價(jià)格購(gòu)買某件商品。III.PassageoneThemarketforagoodconsistsoftheactualandpotentialbuyersandsellersofthatgood.Foranygivenprice,thedemandcurveshowsthequantitythatdemanderswouldbewillingtobuy,andthesupplycurveshowsthequantitythatsuppliersofthegoodwouldbewillingtosell.Suppliersarewillingtosellmoreathigherprices(supplycurvesslopeupward)anddemandersarewillingtobuylessathigherprices(demandcurvesslopedownward).Marketequilibrium,thesituationinwhichallbuyersandsellersaresatisfiedwiththeirrespectivequantitiesatthemarketprice,occursattheintersectionofthesupplyanddemandcurves.Thecorrespondingpriceandquantityarecalledtheequilibriumpriceandtheequilibriumquantity.Unlesspreventedbyregulation,pricesandquantitiesaredriventowardtheirequilibriumvaluesbytheactionsofbuyersandsellers.Ifthepriceisinitiallytoohigh,frustratedsellerswillcuttheirpriceinordertosellmore.Ifthepriceisinitiallytoolow,sothatthereisexcessdemand,competitionamongbuyersdrivesthepriceupward.Thisprocesscontinuesuntilequilibriumisreached.PassagetwoSomeofthebroadissuesthatmacroeconomistsstudyare:sourcesofeconomicgrowthandimprovedlivingstands;trendsinaveragelaborproductivity(oroutputperemployedworker);short-termfluctuationsinthepaceofeconomicgrowth(recessionsandexpansions);causesandcuresofunemploymentandinflation,economicindependenceamongnations.Tohelpexplaindifferencesineconomicperformanceamongcountries,orineconomicperformanceinthesamecountryatdifferenttimes,macroeconomistsstudytheimplementationandeffectsofmacroeconomicpolicies.Wedefinedmacroeconomicpoliciesasgovernmentpoliciesthataffecttheperformanceoftheeconomyasawhole.Therearethreemajortypesofmacroeconomicpolicy:monetarypolicy,fiscalpolicyandstructuralpolicy.Thetermmonetarypolicyreferstothedeterminationofthenation’smoneysupply.Fiscalpolicyreferstodecisionsthatdeterminethegovernment’sbudget,andthetermstructuralpolicyincludesgovernmentpoliciesaimedatchangingtheunderlyingstructure,orinstitutions,ofthenation’seconomy.IV.PassageOnedriven,accounts,weaker,as,over,linked,dependent,firm,slow,share,contribution,impact,relying,growth,domesticPassagetwocharges,perfectly,greater,inequality,level,reason,competitive,price,trends,structures,relatively,that,in,allocating,createdV.1.C2.F3.A4.D5.B6.EUnitTwoI.1.最惠國(guó)待遇J2.關(guān)稅與貿(mào)易總協(xié)定I3.服務(wù)貿(mào)易總協(xié)定K4.與貿(mào)易相關(guān)的知識(shí)產(chǎn)權(quán)H5.自由貿(mào)易區(qū)C6.國(guó)民待遇B7.貿(mào)易壁壘L8.多哈發(fā)展議程D9.傾銷E10.政府采購(gòu)A11.烏拉圭回合G12.過度型經(jīng)濟(jì)（體）FII.PassageOne關(guān)貿(mào)總協(xié)定的主要條款序言締約各國(guó)政府認(rèn)為在處理它們的貿(mào)易和經(jīng)濟(jì)事業(yè)的關(guān)系方面，應(yīng)以提高生活水平、保證充分就業(yè)、保證實(shí)際收入和有效需求的巨大持續(xù)增長(zhǎng)、擴(kuò)大世界資源的充分利用以及發(fā)展商品的生產(chǎn)與交換為目的。期望達(dá)成互惠互利協(xié)議，導(dǎo)致大幅度地削減關(guān)稅和其他貿(mào)易壁壘，取消國(guó)際貿(mào)易中的歧視待遇，以對(duì)上述目的作出貢獻(xiàn)。經(jīng)各國(guó)代表談判達(dá)成如下協(xié)議：第一條一般最惠國(guó)待遇1．在……關(guān)稅方面，在輸出和輸入的規(guī)章手續(xù)方面……一締約國(guó)對(duì)來自或運(yùn)往其他國(guó)家的產(chǎn)品所給予的利益、優(yōu)待、特權(quán)或豁免，應(yīng)當(dāng)立即無條件地給予來自或運(yùn)往所有其他締約國(guó)的相同產(chǎn)品。第三條國(guó)內(nèi)稅與國(guó)內(nèi)規(guī)章的國(guó)民待遇1．各締約國(guó)認(rèn)為：國(guó)內(nèi)稅和其他國(guó)內(nèi)費(fèi)用，影響產(chǎn)品的國(guó)內(nèi)銷售……的法令、條例和規(guī)定在對(duì)進(jìn)口產(chǎn)品或國(guó)產(chǎn)品實(shí)施時(shí)，不應(yīng)用來對(duì)國(guó)內(nèi)生產(chǎn)提供保護(hù)。第六條反傾銷稅和反貼補(bǔ)稅1．各締約國(guó)認(rèn)為：用傾銷的手段將一國(guó)產(chǎn)品以低于正常價(jià)值的辦法擠入另一國(guó)貿(mào)易內(nèi)，如因此對(duì)某一締約國(guó)領(lǐng)土內(nèi)已建立的某項(xiàng)工業(yè)造成重大的損害或產(chǎn)生重大威脅，或者對(duì)某一國(guó)內(nèi)工業(yè)的新建產(chǎn)生嚴(yán)重阻礙，這種傾銷應(yīng)該受到譴責(zé)……本條所稱一產(chǎn)品以低于它的正常價(jià)值擠入進(jìn)口國(guó)的貿(mào)易內(nèi)，系指從一國(guó)向另一國(guó)出口的產(chǎn)品的價(jià)格：a.低于相同產(chǎn)品在出口國(guó)用于國(guó)內(nèi)消費(fèi)時(shí)在正常情況下的可比價(jià)格，或b.如果沒有這種國(guó)內(nèi)價(jià)格，低于：（１）相同產(chǎn)品在正常貿(mào)易情況下向第三國(guó)出口的最高可比價(jià)格；或(２）產(chǎn)品在原產(chǎn)國(guó)的生產(chǎn)成本加合理的推銷費(fèi)用和利潤(rùn)……第十一條數(shù)量限制的一般取消1．任何締約國(guó)除征收稅捐或其他費(fèi)用以外，不得設(shè)立或維持配額、進(jìn)出口許可證或其他措施以限制或禁止其他締約國(guó)領(lǐng)土的產(chǎn)品的輸入，或向其他締約國(guó)領(lǐng)土輸出或銷售出口產(chǎn)品。第十六條貼補(bǔ)1．任何締約國(guó)如果給予或維持任何貼補(bǔ)，包括任何形式的收入支持或價(jià)格支持在內(nèi)，以直接或間接增加從它的領(lǐng)土輸出某種產(chǎn)品或減少向它的領(lǐng)土輸入某種產(chǎn)品，它應(yīng)將這項(xiàng)貼補(bǔ)的性質(zhì)和范圍、這項(xiàng)貼補(bǔ)對(duì)輸出入的產(chǎn)品數(shù)量預(yù)計(jì)可能產(chǎn)生的影響以及使得這項(xiàng)貼補(bǔ)成為必要的各種情況，書面通知締約國(guó)全體。如這項(xiàng)貼補(bǔ)經(jīng)判定對(duì)另一締約國(guó)的利益造成嚴(yán)重?fù)p害或產(chǎn)生嚴(yán)重威脅，給予貼補(bǔ)的締約國(guó)，應(yīng)在接到要求后與有關(guān)的其他締約國(guó)或締約國(guó)全體討論限制這項(xiàng)貼補(bǔ)的可能性。第十七條為保障國(guó)際收支而實(shí)施的限制1．雖有本協(xié)定第十一條第一款的規(guī)定，任何締約國(guó)為了保障其對(duì)外金融地位和國(guó)際收支，可以限制準(zhǔn)許進(jìn)口的商品數(shù)量或價(jià)值。第十九條對(duì)某些產(chǎn)品的進(jìn)口的緊急措施1．（a）如因意外情況的發(fā)展或因一締約國(guó)承擔(dān)本協(xié)定義務(wù)（包括關(guān)稅減讓在內(nèi)）而產(chǎn)生的影響，使某一產(chǎn)品輸入到這一締約國(guó)領(lǐng)土的數(shù)量大為增加，對(duì)這一領(lǐng)土內(nèi)相同產(chǎn)品或與它直接競(jìng)爭(zhēng)產(chǎn)品的國(guó)內(nèi)生產(chǎn)者造成嚴(yán)重?fù)p害或產(chǎn)生嚴(yán)重的威脅時(shí)，這一締約國(guó)在防止或糾正這種損害所必需的程度和時(shí)間內(nèi)，可以對(duì)上述產(chǎn)品全部或部分地暫停實(shí)施其所承擔(dān)的義務(wù)，或者撤銷或修改減讓。PassageTwo雖然每次（貿(mào)易政策）審議強(qiáng)調(diào)的是各成員國(guó)的具體問題和措施，但在2007年的審議中出現(xiàn)了一些共性的議題，包括：政策制定及實(shí)施的透明度問題；經(jīng)濟(jì)環(huán)境及貿(mào)易自由化問題；區(qū)域性貿(mào)易協(xié)定及其與多邊貿(mào)易體制的關(guān)系；關(guān)稅問題，包括：關(guān)稅上限、關(guān)稅升級(jí)、關(guān)稅優(yōu)惠、關(guān)稅的合理調(diào)整及適用稅率和約束稅率的差額；清關(guān)程序；進(jìn)出口限制措施及許可證審批程序；應(yīng)急措施的啟用，如反傾銷稅及反補(bǔ)貼稅；技術(shù)性及衛(wèi)生措施和市場(chǎng)準(zhǔn)入問題；實(shí)施的標(biāo)準(zhǔn)及遵循國(guó)際規(guī)范的情況；知識(shí)產(chǎn)權(quán)的立法與執(zhí)法情況；政府采購(gòu)政策及措施；國(guó)有化及私有化計(jì)劃；與貿(mào)易相關(guān)的競(jìng)爭(zhēng)及投資政策；激勵(lì)措施，如補(bǔ)貼和稅收減免；各行業(yè)的貿(mào)易政策問題，尤其是農(nóng)業(yè)與服務(wù)業(yè)的開放問題；《服務(wù)貿(mào)易總協(xié)定》的承諾情況；特殊差別待遇，包括市場(chǎng)準(zhǔn)入及執(zhí)行情況，尤其在海關(guān)估價(jià)、《與貿(mào)易相關(guān)的知識(shí)產(chǎn)權(quán)》及《與貿(mào)易相關(guān)的投資措施》方面；實(shí)施世貿(mào)組織協(xié)定的技術(shù)支持、貿(mào)易援助的經(jīng)驗(yàn)及綜合框架。III.PassageoneThemercantilistsbelievedthatanationcouldgainininternationaltradeonlyattheexpenseofothernations.Asaresult,theyadvocatedrestrictionsonimports,incentivesforexports,andstrictgovernmentregulationofalleconomicactivities.AccordingtoAdamSmith,tradeisbasedonabsoluteadvantageandbenefitsbothnations.Thatis,wheneachnationspecializesintheproductionofthecommodityofitsabsoluteadvantageandexchangepartofitsoutputforthecommodityofitsabsolutedisadvantage,bothnationsendupconsumingmoreofbothcommodities.Absoluteadvantage,however,explainsonlyasmallportionofinternationaltradetoday.DavidRicardointroducedthelawofcomparativeadvantage.Thispostulatesthatevenifonenationislessefficientthantheothernationintheproductionofbothcommodities,thereisstillabasisformutuallybeneficialtrade.Thelessefficientnationshouldspecializeintheproductionandexportofthecommodityinwhichitsabsolutedisadvantageisless.GottfriedHaberlercametothe“rescue”byexplainingthelawofcomparativeadvantageintermsoftheopportunitycosttheory.Thisstatesthatthecostofacommodityistheamountofasecondcommoditythatmustbegivenuptoreleasejustenoughresourcesproduceoneadditionalunitofthefirstcommodity.PassagetwoTheUruguayRoundoftradenegotiationswascompletedinDecember1993.Itcalledforthereductionofaveragetariffsonindustrialgoodsfrom4.7percentto3percent,forquotastobereplacedbytariffs,andforantidumpingandsafeguardstobetightened.Theagreementalsocalledforreductioninagriculturalexportsubsidiesandindustrialsubsidies,andforprotectionofintellectualproperty.During1996and1997,agreementswerereachedtoopenuptradeintelecommunications,financialservices,andinformationtechnology.InJuly2000,EU-Mexicofreetradeagreementbecameeffective;inNovember2001,theDohaRoundwasinitiated;inDecember2001,Chinabecamethe144thmemberofWTO;andinAugust2002,Congressgrantedthepresidenttradenegotiatingauthorityorfasttrack.Theattempttolaunchanew“MillenniumRound”failedwhennationswereunabletoreachagreementontheagendaatthetradeconferenceinNovember2001.Nevertheless,protectionismremainshigh,especiallyinagricultureandtextile,whichareofgreatimportancetodevelopingcountries,andantidumpingandsafeguardsareabused.Inaddition,thetradeandrestructuringproblemsofformercommunistcountrieshavenotbeenadequatelyaddressed,theworldisbreakingdownintoafewmajortradingblocs,andaseriousantiglobalizationmovementhascomeintoexistence.IV.Passageonegrowth,partly,post,agreement,tariffs,each,exchange,reductions,completed,extending,liberalization,goods,quota,adhereto,intellectual,created,regular,disputes,entry,called,increasinglyPassagetwopush,come,over,announced,trading,arisen,interdependence,strategic,open,trend,globalization,environmental,interconnect,most,increasingly,globalV.1．C2.A3.F4.E5.D6.BUnitThreeI.1.通貨膨脹C2.中央銀行E3.經(jīng)常賬戶O4.匯率H5.貿(mào)易收支K6.貿(mào)易赤字N7.財(cái)政政策M(jìn)8.直接投資L9.現(xiàn)金流量表B10.復(fù)式記賬法D11.證券投資G12.國(guó)際貨幣基金組織I13.浮動(dòng)匯率A14.J曲線效應(yīng)J15.供應(yīng)鏈管理FⅡ.Passageone美聯(lián)儲(chǔ)的貨幣政策和行為注重所謂的貨幣總量。貨幣總量的作用是度量任何時(shí)候可供給經(jīng)濟(jì)社會(huì)的貨幣總額。最基礎(chǔ)的貨幣總量是基礎(chǔ)貨幣，也稱為高能貨幣。基礎(chǔ)貨幣被定義為流通中的現(xiàn)金（硬幣和公眾持有的聯(lián)邦儲(chǔ)備發(fā)行的鈔票）加上銀行體系中所有的準(zhǔn)備金。值得注意的是，準(zhǔn)備金構(gòu)成基礎(chǔ)貨幣的一部分，而準(zhǔn)備金受美聯(lián)儲(chǔ)控制。因此，基礎(chǔ)貨幣是美聯(lián)儲(chǔ)運(yùn)用各種貨幣工具最能影響的一種貨幣總量。具有交換媒介職能的工具—貨幣和活期存款—也包含在貨幣總量中，有時(shí)也稱為狹義貨幣量，以M1表示。因此M1度量的是經(jīng)濟(jì)社會(huì)中交換媒介（貨幣和活期存款）的總量。M2是更廣義的貨幣量，包括所有具有價(jià)值儲(chǔ)藏功能、用以替代貨幣的工具。因此，M2定義為M1加上銀行及儲(chǔ)蓄機(jī)構(gòu)定期和活期存款、投資于零售貨幣市場(chǎng)共同基金的美元及其他賬戶，如隔夜回購(gòu)協(xié)議。一些分析家又發(fā)展了其他兩種貨幣量M3和L（針對(duì)流動(dòng)資產(chǎn)）。這些貨幣量等于M2加上某些其他金融資產(chǎn)，包括長(zhǎng)期定期存款、商業(yè)票據(jù)、銀行承兌票據(jù)和某些國(guó)庫(kù)券。Passagetwo通過對(duì)國(guó)際經(jīng)濟(jì)的分析可將貿(mào)易平衡的調(diào)整過程分為三個(gè)階段：1）外匯合約期；2）傳遞期；3）數(shù)量調(diào)整期。這三個(gè)過程及其產(chǎn)生的整個(gè)貿(mào)易平衡的調(diào)整路徑呈現(xiàn)倒“J”形。這一調(diào)整路徑稱為J曲線調(diào)整路徑。在第一階段，即外匯合約期，沒有預(yù)期的本幣的突然貶值其影響并不確定，因?yàn)樗谐隹诤瓦M(jìn)口合約都已生效。無論是盈利還是虧損，簽署這些合約的公司都必須履行合約義務(wù)。貿(mào)易平衡調(diào)整路徑的第二階段稱為傳遞期。當(dāng)匯率變動(dòng)時(shí)，進(jìn)口商和出口商最終必定將匯率變動(dòng)轉(zhuǎn)嫁到其產(chǎn)品價(jià)格上。例如，在美元大幅貶值后，向美國(guó)市場(chǎng)銷售產(chǎn)品的外國(guó)生產(chǎn)商必須彌補(bǔ)其國(guó)內(nèi)生產(chǎn)成本。這一需求使該外國(guó)公司必須報(bào)更高的美元價(jià)格以獲取足夠多的本幣。該外國(guó)公司必須在美國(guó)市場(chǎng)提價(jià)。美國(guó)的進(jìn)口價(jià)格大幅提高，所有的匯率變動(dòng)最終都轉(zhuǎn)嫁到價(jià)格上。相似的，因?yàn)槊涝阋肆?，美?guó)的出口價(jià)與國(guó)外競(jìng)爭(zhēng)對(duì)手比廉價(jià)得多。第三個(gè)也是最后一個(gè)階段，數(shù)量調(diào)整期，完成了本幣貶值后的貿(mào)易平衡調(diào)整。隨著傳遞期之后進(jìn)口和出口價(jià)格發(fā)生變化，美國(guó)國(guó)內(nèi)市場(chǎng)和出口市場(chǎng)的消費(fèi)者將根據(jù)新的價(jià)格調(diào)整需求。進(jìn)口相對(duì)更貴，所以需求量下降。出口相對(duì)更便宜，所以需求量增加。貿(mào)易平衡—出口消費(fèi)少于進(jìn)口消費(fèi)—得到改善。遺憾的是，這三個(gè)過程不會(huì)一夜間完成。許多國(guó)家，像美國(guó)，已經(jīng)歷了匯率的大幅變動(dòng)，也看到了這一調(diào)整過程在較長(zhǎng)的時(shí)期內(nèi)發(fā)生。Ⅲ.PassageoneAfinancialmarketisamarketwherefinancialassetsareexchanged(i.e.,traded).Althoughtheexistenceofafinancialmarketisnotanecessaryconditionforthecreationandexchangeofafinancialasset,inmosteconomiesfinancialassetsarecreatedandsubsequentlytradedinsometypeoffinancialmarket.Themarketinwhichafinancialassettradesforimmediatedeliveryiscalledthespotmarketorcashmarket.Financialmarketsprovidethefollowingeconomicfunctions:First,theinteractionsofbuyersandsellersinafinancialmarketdeterminethepriceofthetradedasset.Or,equivalently,theydeterminetherequiredreturnonafinancialasset.Astheinducementforfirmstoacquirefundsdependsontherequiredreturnthatinvestorsdemand,itisthisfeatureoffinancialmarketsthatsignalshowthefundsintheeconomyshouldbeallocatedamongfinancialassets.Thisiscalledthepricediscoveryprocess.Second,financialmarketsprovideamechanismforaninvestortosellafinancialasset.Becauseofthisfeature,itissaidthatafinancialmarketoffersliquidity,anattractivefeaturewhencircumstanceseitherforceormotivateaninvestortosell.Iftherewerenotliquidity,theownerwouldbeforcedtoholdadebtinstrumentuntilitmaturesandanequityinstrumentuntilthecompanyiseithervoluntarilyorinvoluntarilyliquidated.Whileallfinancialmarketsprovidesomeformofliquidity,thedegreeofliquidityisoneofthefactorsthatcharacterizedifferentmarkets.Thethirdeconomicfunctionofafinancialmarketisthatitreducesthecostoftransacting.Therearetwocostsassociatedwithtransacting:searchcostsandinformationcosts.PassagetwoTheforeignexchangemarketprovidesthephysicalandinstitutionalstructurethroughwhichthemoneyofonecountryisexchangedforthatofanothercountry,therateofexchangebetweencurrenciesisdetermined,andforeignexchangetransactionsarephysicallycompleted.Foreignexchangemeansthemoneyofaforeigncountry;thatis,foreigncurrencybankbalances,banknotes,checks,anddrafts.Aforeignexchangetransactionisanagreementbetweenabuyerandsellerthatafixedamountofonecurrencywillbedeliveredforsomeothercurrencyataspecifiedrate.Theforeignexchangemarketisthemechanismbywhichparticipantstransferpurchasingpowerbetweencountries,obtainorprovidecreditforinternationaltradetransactions,andminimizeexposuretotherisksofexchangeratechanges.Theforeignexchangemarketconsistsoftwotiers:theinterbankorwholesalemarket,andtheclientorretailmarket.IndividualtransactionsintheinterbankmarketareusuallyforlargesumsthataremultiplesofamillionU.S.dollarsortheequivalentvalueinothercurrencies.Bycontrast,contractsbetweenabankanditsclientsareusuallyforspecificamounts.Banks,andafewnonblankforeignexchangedealers,operateinboththeinterbankandclientmarkets.Theyprofitfrombuyingforeignexchangeatabidpriceandresellingitataslightlyhigherask(alsocalledoffer)price.Competitionamongdealersworldwidenarrowsthespreadbetweenbidandaskandsocontributestomakingtheforeignexchangemarketefficientinthesamesenseasinsecuritiesmarkets.Importersandexporters,internationalportfolioinvestors,MNEs,tourists,andothersusetheforeignexchangemarkettofacilitateexecutionofcommercialorinvestmenttransactions.Theiruseoftheforeignexchangemarketisnecessarybutneverthelessincidentaltotheirunderlyingcommercialorinvestmentpurpose.Someoftheseparticipantsusethemarketto“hedge”foreignexchangerisk.Ⅳ.Passageonethoughtfulannualrecoveredrelativelyoutgrowingwellinevitablyprocesschargediscussiontopicsdepositsflightliberalizationbetweenextremelydealwithstimulus,expectationreliedPassagetwosupporttightlyprovideconfidencecurrencyimproveclientsfurtherdecadesetupmakessensekeenrestoreengagedaccountingforⅤ.1.C2.A3.D4.E5.BUnitFourI.1.戰(zhàn)略規(guī)劃B2．戰(zhàn)略家A3．顧客忠誠(chéng)度E4．戰(zhàn)略制定I5．競(jìng)爭(zhēng)優(yōu)勢(shì)G6．廣告效果L7．核心競(jìng)爭(zhēng)力F8．員工士氣H9．公司使命J10．合資企業(yè)C11．戰(zhàn)略管理K12．戰(zhàn)略評(píng)估DII.PassageOne戰(zhàn)略家組織企業(yè)收集、分析和整理信息。他們跟蹤產(chǎn)業(yè)和競(jìng)爭(zhēng)態(tài)勢(shì)，建立預(yù)測(cè)模型并進(jìn)行場(chǎng)景分析，評(píng)價(jià)公司和下屬部門的績(jī)效，評(píng)估正在出現(xiàn)的市場(chǎng)機(jī)會(huì)，識(shí)別經(jīng)營(yíng)威脅，提出創(chuàng)造性的行動(dòng)計(jì)劃。通常，在企業(yè)管理高層可能設(shè)置戰(zhàn)略計(jì)劃人員，他們經(jīng)常提供支持服務(wù)工作或獨(dú)立發(fā)揮作用，為企業(yè)決策提供頗有價(jià)值的依據(jù)。首席執(zhí)行官是顯而易見的最挑剔的管理者。所有對(duì)某一單位或部門負(fù)責(zé)的經(jīng)理人員，無論是對(duì)盈虧結(jié)果負(fù)責(zé)，還是直接對(duì)某項(xiàng)業(yè)務(wù)的經(jīng)營(yíng)活動(dòng)負(fù)責(zé)，都可以統(tǒng)稱為戰(zhàn)略管理者（或戰(zhàn)略家）。企業(yè)千差萬別，戰(zhàn)略家也因此各不相同。我們必須從戰(zhàn)略制定、實(shí)施和評(píng)價(jià)三個(gè)不同階段考察戰(zhàn)略家之間的不同。戰(zhàn)略家不選擇某些類型的戰(zhàn)略常常是因?yàn)樗鶊?jiān)持的經(jīng)營(yíng)哲學(xué)與眾不同。戰(zhàn)略家的差異主要表現(xiàn)在如下方面：態(tài)度、價(jià)值觀、倫理道德、承擔(dān)風(fēng)險(xiǎn)的意愿、社會(huì)責(zé)任感、對(duì)盈利的關(guān)注、對(duì)短期目標(biāo)和長(zhǎng)期目標(biāo)的偏愛、管理風(fēng)格。PassageTwo在戰(zhàn)略實(shí)施中非常重要的管理問題包括：確定年度目標(biāo)，出臺(tái)政策，配置資源，調(diào)整已有組織結(jié)構(gòu)，重組或流程再造，修正薪酬與激勵(lì)計(jì)劃，將變革的阻力減小到最低程度，將管理人員與戰(zhàn)略相匹配，開發(fā)戰(zhàn)略支持性文化，調(diào)整生產(chǎn)與作業(yè)過程，開發(fā)有效的人力資源功能系統(tǒng)，如果需要，還有規(guī)模小型化等。當(dāng)戰(zhàn)略實(shí)施促使企業(yè)沿著一個(gè)全新重要方向前進(jìn)時(shí)，管理的變革將變得非常重要。企業(yè)全體人員都應(yīng)盡早地、直接地參與戰(zhàn)略實(shí)施決策。他們?cè)趹?zhàn)略實(shí)施中的作用以對(duì)戰(zhàn)略制定活動(dòng)的參與為基礎(chǔ)。戰(zhàn)略家切實(shí)就戰(zhàn)略實(shí)施承擔(dān)起個(gè)人職責(zé)，對(duì)管理人員和員工來說，是必要而有力的激勵(lì)。很多時(shí)候，戰(zhàn)略家因過于忙亂而不能積極支持戰(zhàn)略實(shí)施。他們對(duì)戰(zhàn)略實(shí)施關(guān)心不夠，直接影響著企業(yè)的成功。企業(yè)制定目標(biāo)與戰(zhàn)略的依據(jù)，應(yīng)當(dāng)?shù)玫狡髽I(yè)全體員工的充分理解，并在企業(yè)內(nèi)部充分交流。企業(yè)的所有成員，都應(yīng)當(dāng)了解主要競(jìng)爭(zhēng)對(duì)手的經(jīng)營(yíng)結(jié)果、產(chǎn)品、計(jì)劃、行動(dòng)和業(yè)績(jī)狀況。企業(yè)應(yīng)當(dāng)明確面臨的主要外部機(jī)會(huì)與威脅，應(yīng)當(dāng)對(duì)管理人員和員工提出的問題做出回答。自上而下的信息傳遞，常常是得到內(nèi)部成員自下而上支持的必要條件。企業(yè)需要在各個(gè)方面高度關(guān)注競(jìng)爭(zhēng)對(duì)手，以便收集并在企業(yè)內(nèi)部廣泛傳播競(jìng)爭(zhēng)情報(bào)。企業(yè)中的每一位員工，都應(yīng)將自己的努力與行業(yè)領(lǐng)先企業(yè)的相應(yīng)水平對(duì)比，從而將來自競(jìng)爭(zhēng)對(duì)手的挑戰(zhàn)分解到每個(gè)人身上。對(duì)企業(yè)戰(zhàn)略家來說，這是一項(xiàng)極大的挑戰(zhàn)。企業(yè)應(yīng)該對(duì)管理者和雇員進(jìn)行培訓(xùn)，確保他們擁有并保持成為世界領(lǐng)先水平的工作者所必需的技能。III.PassageOneObjectives,strategies,andpolicieshavelittlechanceofsucceedingifemployeesandmanagersarenotmotivatedtoimplementstrategiesoncetheyareformulated.Themotivatingfunctionofmanagementincludesatleastfourmajorcomponents:leadership,groupdynamics,communication,andorganizationalchange.Whenmanagersandemployeesofafirmstrivetoachievehighlevelsofproductivity,thisindicatesthatthefirm’sstrategistsaregoodleaders.Goodleadersestablishrapportwithsubordinates,empathizewiththeirneedsandconcerns,setagoodexample,andaretrustworthyandfair.Leadershipincludesdevelopingavisionofthefirm’sfutureandinspiringpeopletoworkhardtoachievethatvision.Communication,perhapsthemostimportantwordinmanagement,isamajorcomponentinmotivation.Anorganization'ssystemofcommunicationdetermineswhetherstrategiescanbeimplementedsuccessfully.Goodtwo-waycommunicationisvitalforgainingsupportfordepartmentalanddivisionalobjectivesandpolicies.Top-downcommunicationcanencouragebottom-upcommunication.Thestrategic-managementprocessbecomesaloteasierwhensubordinatesareencouragedtodiscusstheirconcerns,revealtheirproblems,providerecommendations,andgivesuggestions.Aprimaryreasonforinstitutingstrategicmanagementistobuildandsupporteffectivecommunicationnetworksthroughoutthefirm.PassageTwoStrategyevaluationisnecessaryforallsizesandkindsoforganization.Strategyevaluationshouldinitiatemanagerialquestioningofexpectationsandassumptions,shouldtriggerareviewofobjectivesandvalues,andshouldstimulatecreativityingeneratingalternativeandformulatingcriteriaofevaluation.Strategy-evaluationactivitiesshouldbeperformedonacontinuingbasis,ratherthanattheendofspecifiedperiodsoftimeorjustafterproblemsoccur.Managersandemployeesofthefirmshouldbecontinuallyawareofprogressbeingmadetowardsachievingthefirm'sobjectives.Asacriticalsuccessfactorschange,organizationmembersshouldbeinvolvedindeterminingappropriatecorrectiveaction.Thedifficultyintheprocessofstrategyevaluationisasfollowing:1.Increaseinenvironment'scomplexity2.Difficultypredictingfuturewithaccuracy3.Increasingnumberofvariables4.Rateofobsolescenceofplans5.Domesticandglobalevents6.DecreasingtimespanforplanningcertaintyIV.PassageOnedirectionfulfillHoweverthatdesirestoowhichonebothpossiblethereforefromlatterPassageTwocapitaldevelopingfavormissionglobalizationagainstgenerationfinancialpossibleeconomicsseniorresignV.1C2A3D4E5B6FUnitFiveI.1.營(yíng)銷組合C2.目標(biāo)市場(chǎng)F3.營(yíng)銷策略G4.市場(chǎng)細(xì)分A5.一般市場(chǎng)E6.產(chǎn)品市場(chǎng)H7.市場(chǎng)滲透B8.多目標(biāo)市場(chǎng)策略DII.PassageOne由于服務(wù)通常是同時(shí)生產(chǎn)和消費(fèi)的，所以顧客常常出現(xiàn)在企業(yè)的工廠內(nèi)，與企業(yè)員工直接接觸，并且實(shí)際上成為服務(wù)生產(chǎn)過程的一部分。同時(shí)，因?yàn)榉?wù)是無形的，顧客常常總是在尋找有形的提示以幫助自己了解服務(wù)體驗(yàn)的本質(zhì)。比如，在旅館業(yè)，酒店的設(shè)計(jì)、布置以及員工的外貌和態(tài)度會(huì)影響到顧客的感知和體驗(yàn)。承認(rèn)這些額外變量的重要性使得服務(wù)營(yíng)銷人員采納服務(wù)營(yíng)銷組合這個(gè)延伸的概念。除了傳統(tǒng)的4P’s，服務(wù)營(yíng)銷組合還納入了人員、有形展示和過程。人員參與服務(wù)提供并因此而影響購(gòu)買者感覺的全體人員，即企業(yè)員工、顧客以及處于服務(wù)環(huán)境中的其他顧客。有形展示服務(wù)提供的環(huán)境、企業(yè)與顧客相互接觸的場(chǎng)所，以及任何便于服務(wù)履行和溝通的有形要素。過程服務(wù)提供的實(shí)際程序、機(jī)制和作業(yè)流，即服務(wù)的提供和運(yùn)作系統(tǒng)。PassageTwo公司的現(xiàn)有產(chǎn)品面臨著有限的生命周期，因此必須以新產(chǎn)品來替代。但是新產(chǎn)品也可能失敗，因?yàn)閯?chuàng)新的風(fēng)險(xiǎn)和回報(bào)一樣大。新產(chǎn)品成功的關(guān)鍵在于整個(gè)企業(yè)的共同努力、縝密的計(jì)劃以及系統(tǒng)化的新產(chǎn)品開發(fā)。新產(chǎn)品開發(fā)包括八個(gè)階段。始于構(gòu)思產(chǎn)生，然后是構(gòu)思篩選，公司根據(jù)自己的標(biāo)準(zhǔn)將剔出某些創(chuàng)意。構(gòu)思篩選后形成產(chǎn)品概念，從消費(fèi)者的角度勾畫詳細(xì)的產(chǎn)品概念。下一步將進(jìn)行概念測(cè)試，讓一些目標(biāo)群體測(cè)試產(chǎn)品概念，以確定產(chǎn)品的吸引力。通過的產(chǎn)品概念將進(jìn)入營(yíng)銷策略制定階段，從產(chǎn)品概念的角度制定營(yíng)銷策略。在商業(yè)分析階段，將分析產(chǎn)品的銷售、成本、利潤(rùn)以確定是否符合公司的目標(biāo)。通過了以上階段，產(chǎn)品概念將進(jìn)行具體的產(chǎn)品開發(fā)，然后市場(chǎng)測(cè)試，最后推廣到實(shí)處。每種產(chǎn)品都有一個(gè)生命周期，以一組不斷變化的問題和機(jī)遇為標(biāo)志。典型的產(chǎn)品銷售曲線為S型，由五個(gè)階段組成。產(chǎn)品生命周期從產(chǎn)品開發(fā)期開始，企業(yè)尋找并開發(fā)一種新產(chǎn)品構(gòu)思。產(chǎn)品引入期以緩慢增長(zhǎng)和較低利潤(rùn)為標(biāo)志，在該階段，產(chǎn)品進(jìn)入銷售渠道并到達(dá)市場(chǎng)。如果成功的話，該產(chǎn)品就進(jìn)入成長(zhǎng)期，以快速增長(zhǎng)的銷售和不斷增長(zhǎng)的利潤(rùn)為標(biāo)志。接著便是成熟期，銷售增長(zhǎng)緩慢，利潤(rùn)保持穩(wěn)定。最后，產(chǎn)品進(jìn)入銷售和利潤(rùn)都縮減的衰退期。在該階段，公司的主要任務(wù)是確認(rèn)處于衰退期的產(chǎn)品，并決定是維持還是放棄該產(chǎn)品。III.PassageOneToday’ssuccessfulcompanies----whetherlargeorsmall,for-profitornon-profit,domesticorglobal----shareastrongcustomerfocusandaheavycommitmenttomarketing.Manypeoplethinkofmarketingasonlysellingoradvertising.Butmarketingcombinesmanyactivities----marketingresearch,productdevelopment,distribution,pricing,advertising,personalselling,andothers----designedtosense,serve,andsatisfyconsumerneedswhilemeetingtheorganization’sgoals.Marketingseekstoattractnewcustomersbypromisingsuperiorvalueandtokeepcurrentcustomersbydeliveringsatisfaction.Marketingoperateswithinadynamicglobalenvironment.Rapidchangescanquicklymakeyesterday’swinningstrategiesobsolete.Marketersfacemanychallengesandopportunities.Tobesuccessful,companieswillhavetobestronglymarketfocused.Marketingisasocialandmanagerialprocesswherebyindividualsandgroupsobtainwhattheyneedandwantthroughcreatingandexchangingproductsandvaluewithothers.Thecoreconceptsofmarketingareneeds,wants,anddemands;productsandservices;value,satisfaction,andquality;exchange,transactions,andrelationships;andmarkets.Wantsaretheformassumedbyhumanneedswhenshapedbycultureandindividualpersonality.Whenbackedbybuyingpower,wantsbecomedemands.Peoplesatisfytheirneeds,wants,anddemandswithproductsandservices.Aproductisanythingthatcanbeofferedtoamarkettosatisfyaneedorwant.Productsalsoincludeservices,andotherentitiessuchasexperience,persons,places,organizations,information,andideas.PassagetwoGoodproductsandmarketingprogramsstartwithacompleteunderstandingofconsumerneedsandwants.Thus,thecompanyneedssoundinformationinordertoproducesuperiorvalueandsatisfactionforcustomers.Thecompanyalsorequiresinformationoncompetitors,resellers,andotheractorsandforcesinthemarketplace.Themarketinginformationsystem(MIS)consistsofpeople,equipmentandprocedurestogather,sort,analyze,evaluate,anddistributeneeded,timely,andaccurateinformationtomarketingdecisionmakers.Awell-designedinformationsystembeginsandendswithusers.TheMISfirstassessesinformationneeds,thendevelopsinformationfrominternaldatabases,marketingintelligenceactivities,andmarketingresearch.Internaldatabasesprovideinformationonthecompany’sownsales,costs,inventories,cashflows,andaccountsreceivableandpayable.Suchdatacanbeobtainedquicklyandcheaplybutoftenneedtobeadaptedformarketingdecisions.Marketingintelligenceactivitiessupplyeverydayinformationaboutdevelopmentsintheexternalmarketingenvironment.Marketingresearchconsistsofcollectinginformationrelevanttoaspecificmarketingproblemfacedbythecompany.Lastly,theMISdistributesinformationgatheredfromthesesourcestotherightmanagersintherightformandtherighttimetohelpthemmakebettermarketingdecisions.Somemarketersfacespecialmarketingresearchsituations,suchasthoseconductingresearchinginsmallbusiness,nonprofit,orinternationalsituations.Marketingresearchcanbeconductedeffectivelybysmallbusinessesandnonprofitorganizationswithlimitedbudgets.Internationalmarketingresearchersfollowthesamestepsasdomesticresearchersbutoftenfacemoreanddifferentproblems.Allorganizationneedtorespondresponsiblytomajorpublicpolicyandethicalissuessurroundingmarketingresearch,includingissuesofintrusiononconsumerprivacyandmisuseofresearchfindings.IV.Passageoneresponsible;development;tailoring;likely;instead;focused;state;introduced;reliance;serve;preference;identifying;broaden;distribution;accustomed;capture;what;gain;validity;reasonPassagetwosurvey;significantly;both;published;which;recipient;for;chosen;honoring;named;consulted;strategy;member;from;throughout;apply;competitiveness;position;globalV.1.C2.E3.B4.A5.F6.DUnitSixI.1.簿記E2.財(cái)務(wù)報(bào)表K3.國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)H4.國(guó)際會(huì)計(jì)師聯(lián)合會(huì)A5.內(nèi)幕交易C6.逃稅B7.財(cái)務(wù)會(huì)計(jì)J8.管理會(huì)計(jì)D9.稅務(wù)會(huì)計(jì)L10.國(guó)際會(huì)計(jì)準(zhǔn)則F11.獨(dú)資（經(jīng)營(yíng)）G12.政府會(huì)計(jì)III.PassageOne從會(huì)計(jì)的正規(guī)定義開始顯得較為適宜：會(huì)計(jì)是用來估量并呈報(bào)某一經(jīng)濟(jì)單位財(cái)務(wù)信息的一連串的概念和技巧。該經(jīng)濟(jì)單位通常被視為一家獨(dú)立經(jīng)營(yíng)企業(yè)。這些信息將呈報(bào)給各種不同的利益方，包括企業(yè)管理者、業(yè)主、債權(quán)人、政府機(jī)構(gòu)、金融分析師，甚至雇員。這些財(cái)務(wù)信息的用戶們以這樣或那樣的方式關(guān)注著自身在該會(huì)計(jì)主體中的利益。企業(yè)管理者需要會(huì)計(jì)信息作出成熟的領(lǐng)導(dǎo)決策。投資者們期望企業(yè)盈利以最終能從中得到分派（比如：“股息”或“紅利”）。債權(quán)人總是關(guān)注該會(huì)計(jì)主體的償債能力。政府機(jī)構(gòu)需要會(huì)計(jì)信息以實(shí)施征稅和調(diào)控。分析師們利用會(huì)計(jì)數(shù)據(jù)作為投資方案形成的基礎(chǔ)。員工們?yōu)榱俗陨硎聵I(yè)的發(fā)展希望為成功經(jīng)營(yíng)的企業(yè)效力，而且他們的獎(jiǎng)金和選擇與企業(yè)的績(jī)效息息相關(guān)。特定主體的會(huì)計(jì)信息有助于滿足所有各利益方的的需求。對(duì)利益方的劃分造成對(duì)會(huì)計(jì)這門學(xué)科的合理分類：財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)。財(cái)務(wù)會(huì)計(jì)注重的是向企業(yè)外部人員呈報(bào)信息。相反，管理會(huì)計(jì)著眼于為內(nèi)部管理層提供信息。也許要弄清楚需要如此區(qū)分的原因是件麻煩的事，畢竟我們只是呈報(bào)財(cái)務(wù)事實(shí)而已。讓我們進(jìn)一步了解其中的區(qū)別。PassageTwo可見會(huì)計(jì)已經(jīng)演化成為一個(gè)復(fù)雜的消息系統(tǒng)——而計(jì)算機(jī)技術(shù)則提供了必要的速度、強(qiáng)大的功能、準(zhǔn)確性、效率及更及時(shí)地組織信息。當(dāng)系統(tǒng)獲取了某項(xiàng)交易的信息時(shí)，這些信息被保存在一個(gè)數(shù)據(jù)庫(kù)中——這個(gè)過程類似于交易從最初記錄的分類帳進(jìn)行過賬后，最終會(huì)停留在總帳上。所謂數(shù)據(jù)庫(kù)管理系統(tǒng)，就是指為了讓用戶通過在線查詢或運(yùn)行預(yù)先定義的報(bào)表實(shí)現(xiàn)與數(shù)據(jù)的交互過程而進(jìn)行數(shù)據(jù)存儲(chǔ)的一種應(yīng)用軟件。數(shù)據(jù)倉(cāng)庫(kù)是對(duì)企業(yè)的數(shù)據(jù)源重新加工形成的大型集合——這些超級(jí)數(shù)據(jù)庫(kù)提供了優(yōu)質(zhì)、易獲取的數(shù)據(jù)，因此能夠使用戶以創(chuàng)新的方式對(duì)數(shù)據(jù)進(jìn)行處理和轉(zhuǎn)換。數(shù)據(jù)挖掘技術(shù)使企業(yè)能夠?qū)?shù)據(jù)倉(cāng)庫(kù)進(jìn)行搜索，找出數(shù)據(jù)之間的關(guān)系，這些關(guān)系可以提供對(duì)企業(yè)的新認(rèn)識(shí)——如果沒有數(shù)據(jù)挖掘技術(shù)，這項(xiàng)任務(wù)就五分偽鈔。結(jié)構(gòu)化查詢語言是目前用來與數(shù)據(jù)庫(kù)進(jìn)行交互活動(dòng)以生成預(yù)定義報(bào)表和提供臨時(shí)性信息查詢的界面語言。運(yùn)用目前的技術(shù)，任何一個(gè)了解數(shù)據(jù)庫(kù)基本結(jié)構(gòu)和關(guān)系的用戶都可以有效地獲取和使用信息。到目前為止，在互聯(lián)網(wǎng)上列示的大部分財(cái)務(wù)信息都是相對(duì)靜止的，大多只包括季報(bào)和年報(bào)，而且列示方式與打印出來的傳遞公司財(cái)務(wù)狀況和經(jīng)營(yíng)成果的年報(bào)相類似。隨著即將成為所有經(jīng)營(yíng)報(bào)告數(shù)字化語言的工具——可展開經(jīng)營(yíng)報(bào)告語言的發(fā)展，基于互聯(lián)網(wǎng)的財(cái)務(wù)別高級(jí)方式將產(chǎn)生相當(dāng)大的變化。III.PassageoneAccountingistheprocessofidentifying,measuring,andcommunicatingeconomicinformationaboutanorganizationforthepurposeofmakingdecisionsandinformedjudgement.Usersoffinancialstatementsincludemanagement,investors,creditors,employees,andgovernmentagencies.Decisionsmadebyusersrelate,amongotherthings,toentityoperations,investment,credit,employment,andcompliancewithlaws.Financialstatementssupportthesedecisionsbecausetheycommunicateimportantfinancialinformationabouttheentity.Financialaccountinggenerallyreferstotheprocessthatresultsinthepreparationandreportingoffinancialstatementsforanentity.Bookkeepingproceduresareusedtoaccumulatetheresultsofmanyofanentity’sactivities.Managerialaccountingisconcernedwiththeuseofeconomicandfinancialinformationtoplanandcontrolmanyoftheactivitiesoftheentityandtosupportthemanagementdecision-makingprocess.Costaccountingisasubsetofmanagerialaccountingthatrelatestothedeterminationandaccumulationofproduct,process,orservicecosts.Managerialaccountingandcostaccountinghaveaprimarilyinternalorientation,asopposedtotheprimarilyexternalorientationoffinancialaccounting.Integrity,objectivity,independence,andcompetenceareseveralcharacteristicsofethicalbehaviourrequiredofaprofessionalaccountant.Highstandardsofethicalconductareappropriateforallpersons,butprofessionalaccountantshaveaspecialresponsibilitybecausesomanypeoplemadedecisionsandinformedjudgementsusinginformationprovidedbytheaccountingprocess.PassagetwoThebalancesheetisalistingoftheorganization’sassets,liabilities,andowner’sequityatapointintime.Inthissense,thebalancesheetislikeasnapshotoftheorganization’sfinancialposition,frozenataspecificpointintime.Assetsareprobablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents.Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.Owner’sequityistheownershiprightoftheownersoftheentityintheassetsthatremainafterdeductingtheliabilities,whichissometimesreferredtoasnetassets.Thisrelationshipisknownastheaccountingequation.Currentassetsarecashandthoseassetslikelytobeconvertedtocashorusedtobenefittheentitywithinoneyearofthebalancesheetdate,suchasaccountsreceivableandinventories.Currentliabilitiesareexpectedtobepaidorotherwisesatisfiedwithinoneyearofthebalancesheetdate.Thebalancesheetasoftheendofafiscalperiodisalsothebalancesheetasofthebeginningofthenextfiscalperiod.IV.Passageoneposition;equity;financia