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1、文档包括本单元需掌握的重、难点;听力文本补充词语(warm-up)文中词语释义ReadingI译文练习答案:句子翻译参考答案望同学们多复习,多看看!1.CognitiveInformation(认知信息):BusinessOwnership2.LanguageFocus(内容重点)—KeyWords:proprietorship,corporation,debt,legal,formality,specify,dissolve,withdrawal,dividend,conglomerate,assets,utility—Phrases:startwith,closedown,ru
2、noutof,consistof,inmostcases,beliablefor,accountfor,besubjectto,haveadvantagesover,gointodebt,nomorethan,intheextentof3.CommunicativeSkills(交际技能)—Expressions:Expressionsof“AskingorOfferingfavors”Lead-in(listeningexercises)听力文本PassageScript1Therearebasicallythreetypesorformsofbusinessownerships
3、tructuresfornewsmallbusinesses:Soleproprietorshipisabusinessownerandoperatedbyasingleindividual–andthemostcommonformofbusinessstructureintheUS,accountingfor74%ofallUSbusinessesand6%ofallsalesintheUS.Theadvantageswithasoleproprietorshipincludeeaseandlowcostofformation-simplyannouncingyouareinbu
4、sinessandrequestinganylicensesandpermitsyoumayneed;useofprofits—sinceallprofitsfromthebusinessbelongexclusivelytoyou,theowner;flexibilityandcontrol—youmakeallthedecisionsanddirecttheentirebusinessoperations;verylittlegovernmentregulations;secrecy;andeaseofendingthebusiness.Therearedisadvantage
5、s,however,includingunlimitedliability——allbusinessdebtsarepersonaldebts,meaningyoucouldloseeverythingyouownifthebusinessfailsorlosesamajorlawsuit;limitedsourcesoffinancing----basedonyourcreditworthiness;limitedskills----thesoleproprietorreallymustbea“jack-of-all-trades”,partmanager,marketer,ac
6、countant,etc.;andlimitedlifespan---thebusinessendswhentheownerdies.PassageScript2Partnershipisabusinessthatisownedandoperatedbytowormorepeople---andtheleastusedformofbusinessorganizationintheUS,accountingfor8%ofallUSbusinessesand4%ofallsalesintheUS.Therearetwobasicformsofpartnership:generaland
7、limited.Inageneralpartnership,allpartnershaveunlimitedliability,whileinalimitedpartnership,atleastonepartnerhasliabilitylimitedonlytohisorherinvestmentwhileatleastoneotherpartnerhasfullliability.Theadvantagesofapartnershipincludeeaseofo