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每日英语听力: 商业教育 什么是商业?

kira86 于2021-03-02发布
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Article #59 Business Education

商业教育

What is business? A business includes all the activities involved to create and sell a product or service. The most important functional areas of business include: accounting, finance, marketing, production/operations, and human resources management.

什么是商业?商业包括创造和销售产品或服务所涉及的所有活动。最重要的商业职能领域包括:会计、财务、市场营销、生产/运营和人力资源管理。

Accounting is a field of business that records and reports the flow of funds through a firm on a historical basis and produces important financial statements such as balance sheets and income statements. It also produces forecasts of future conditions such as projected financial statements and financial budgets, and evaluates the firm's financial performance against the forecasts.

会计是一门以历史为基础记录和报告企业资金流动并编制诸如资产负债表和损益表等重要财务报表的业务。会计还能预测未来状况,如预测的财务报表和财务预算,并根据这些预测评估公司的财务业绩。

The finance area of business supports a firm in decisions concerning the financing of the firm's business and the allocation and control of financial resources within the firm.

公司财务为公司的决策提供支持,这些决策涉及本公司内的业务融资和财务资源分配和控制。

Major activities of finance include cash and investment management, capital budgeting, financial forecasting, and financial planning. The cash and investment management activities forecast and manage the firm's cash position and short-term and other securities. The capital budgeting activity involves evaluating the profitability and risk of proposed capital expenditures. The financial planning process evaluates the present and projected financial performance of the firm and projects the firm's future financial needs.

财务的主要活动包括现金和投资管理、资本预算、财务预测和财务规划。现金和投资管理活动预测和管理公司的现金状况以及短期和其他有价证券。资本预算活动包括评估拟议资本支出的盈利能力和风险。财务规划过程评估公司目前和预计的财务业绩,并预测公司未来的财务需求。

The marketing function of business is concerned with the planning, promotion, sale, and distribution of existing products or services in existing markets, and the development of new products and new markets in order to better serve existing and potential customers with quality products and services. It is also responsible for customer relationship management, product planning, pricing, advertising, after-sale service, and market research and forecasting.

企业的营销职能是在现有市场上对现有产品或服务进行规划、推广、销售和分销,以及开发新产品和新市场,以更好地为现有和潜在客户提供优质产品和服务。此外,还负责客户关系管理、产品规划、定价、广告、售后服务、市场调研和预测。

The production/operations function focuses on the management of all activities concerned with the planning and control of the processes producing goods or services.

生产/运营职能的重点是管理所有与产品或服务生产过程的计划和控制有关的活动。

These activities include purchasing of raw material and parts, product design, inventory, manufacturing processes, facilities location and layout, quality control, and such other logistics as distribution and transportation.

这些活动包括原材料和零部件的采购、产品设计、库存、生产过程、设施位置和布局、质量控制,以及诸如配送和运输等其他物流。

The human resource management function involves the recruitment, placement, evaluation, compensation, and development of a firm's employees. With the main goal of the effective and efficient use of a firm's human capital, the human resources management function supports planning to meet the personnel needs of the business, development of employees to their full potential, and control of all personnel policies and programs.

人力资源管理职能包括公司员工的招聘、安置、评估、补偿和发展。人力资源管理部门的主要目标是有效和高效地利用公司的人力资本,人力资源管理部门支持满足企业的人员需求,开发员工的全部潜力,并控制所有的人事政策和程序。

While each of the aforementioned functional areas within a firm used to operate somewhat independently with its own objectives and resources, information and other computer technologies have integrated all business functions within the firm and created something called "an Internet worked e-business enterprise."

虽然公司中上述的每个功能领域过去都有自己的目标和资源,在某种程度上是独立运作的,但信息和其他计算机技术已经整合了公司的所有业务功能,并创建了所谓的“通过互联网工作的电子商务企业”。

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