information in order to produce superior value and satisfaction for customers. The company also requires information on competitors, resellers, and other actors and forces in the marketplace.
The marketing information system (MIS) consists of people, equipment and procedures to gather, sort, analyze, evaluate, and distribute needed, timely, and accurate information to marketing decision makers. A well-designed information system begins and ends with users. The MIS first assesses information needs, then develops information from internal databases, marketing intelligence activities, and marketing research. Internal databases provide information on the company’s own sales, costs, inventories, cash flows, and accounts receivable and payable. Such data can be obtained quickly and cheaply but often need to be adapted for marketing decisions. Marketing intelligence activities supply everyday information about developments in the external marketing environment. Marketing research consists of collecting information relevant to a specific marketing problem faced by the company. Lastly, the MIS distributes information gathered from these sources to the right managers in the right form and the right time to help them make better marketing decisions.
Some marketers face special marketing research situations, such as those conducting researching in small business, nonprofit, or international situations. Marketing research can be conducted effectively by small businesses and nonprofit organizations with limited budgets. International marketing researchers follow the same steps as domestic researchers but often face more and different problems. All organization need to respond responsibly to major public policy and ethical issues surrounding marketing research, including issues of intrusion on consumer privacy and misuse of research findings.
IV.
Passage one
responsible; development; tailoring; likely; instead; focused; state; introduced; reliance; serve; preference; identifying; broaden; distribution; accustomed; capture; what; gain; validity; reason
Passage two
survey; significantly; both; published; which; recipient; for; chosen; honoring; named; consulted; strategy; member; from; throughout; apply; competitiveness; position; global V.
1. C 2. E 3. B 4. A 5. F 6. D
Unit Six I.
1. 簿记E 2. 财务报表K
3. 国际会计准则理事会H 4. 国际会计师联合会A 5. 内幕交易C 6. 逃税B 7. 财务会计J 8. 管理会计D 9. 税务会计L
10. 国际会计准则F 11. 独资（经营）G 12. 政府会计I II.
Passage One
从会计的正规定义开始显得较为适宜：会计是用来估量并呈报某一经济单位财务信息的一连串的概念和技巧。该经济单位通常被视为一家独立经营企业。这些信息将呈报给各种不同的利益方，包括企业管理者、业主、债权人、政府机构、金融分析师，甚至雇员。这些财务信息的用户们以这样或那样的方式关注着自身在该会计主体中的利益。企业管理者需要会计信息作出成熟的领导决策。投资者们期望企业盈利以最终能从中得到分派（比如：“股息”或“红利”）。债权人总是关注该会计主体的偿债能力。政府机构需要会计信息以实施征税和调控。分析师们利用会计数据作为投资方案形成的基础。员工们为了自身事业的发展希望为成功经营的企业效力，而且他们的奖金和选择与企业的绩效息息相关。特定主体的会计信息有助于满足所有各利益方的的需求。
对利益方的划分造成对会计这门学科的合理分类：财务会计和管理会计。财务会计注重的是向企业外部人员呈报信息。相反，管理会计着眼于为内部管理层提供信息。也许要弄清楚需要如此区分的原因是件麻烦的事，毕竟我们只是呈报财务事实而已。让我们进一步了解其中的区别。
Passage Two
可见会计已经演化成为一个复杂的消息系统——而计算机技术则提供了必要的速度、强大的功能、准确性、效率及更及时地组织信息。
当系统获取了某项交易的信息时，这些信息被保存在一个数据库中——这个过程类似于交易从最初记录的分类帐进行过账后，最终会停留在总帐上。所谓数据库管理系统，就是指为了让用户通过在线查询或运行预先定义的报表实现与数据的交互过程而进行数据存储的一种应用软件。数据仓库是对企业的数据源重新加工形成的大型集合——这些超级数据库提供了优质、易获取的数据，因此能够使用户以创新的方式对数据进行处理和转换。数据挖掘技术使企业能够对数据仓库进行搜索，找出数据之间的关系，这些关系可以提供对企业的新认识——如果没有数据挖掘技术，这项任务就五分伪钞。结构化查询语言是目前用来与数据库进行交互活动以生成预定义报表和提供临时性信息查询的界面语言。运用目前的技术，任何一个了解数据库基本结构和关系的用户都可以有效地获取和使用信息。
到目前为止，在互联网上列示的大部分财务信息都是相对静止的，大多只包括季报和年报，而且列示方式与打印出来的传递公司财务状况和经营成果的年报相类似。随着即将成为所有经营报告数字化语言的工具——可展开经营报告语言的发展，基于互联网的财务别高级方式将产生相当大的变化。
III.
Passage one
Accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgement. Users of financial statements include management, investors, creditors, employees, and government agencies. Decisions made by users relate, among other things, to entity operations, investment, credit, employment, and compliance with laws. Financial statements support these decisions because they communicate important financial information about the entity. Financial accounting generally refers to the process that results in the preparation and reporting of financial statements for an entity. Bookkeeping procedures are used to accumulate the results of many of an entity’s activities. Managerial accounting is concerned with the use of economic and financial information to plan and control many of the activities of the entity and to support the management decision-making process. Cost accounting is a subset of managerial accounting that relates to the determination and accumulation of product, process, or service costs. Managerial accounting and cost accounting have a primarily internal orientation, as opposed to
the primarily external orientation of financial accounting. Integrity, objectivity, independence, and competence are several characteristics of ethical behaviour required of a professional accountant. High standards of ethical conduct are appropriate for all persons, but professional accountants have a special responsibility because so many people made decisions and informed judgements using information provided by the accounting process.
Passage two
The balance sheet is a listing of the organization’s assets, liabilities, and owner’s equity at a point in time. In this sense, the balance sheet is like a snapshot of the organization’s financial position, frozen at a specific point in time. Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. Liabilities are probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. Owner’s equity is the ownership right of the owners of the entity in the assets that remain after deducting the liabilities, which is sometimes referred to as net assets. This relationship is known as the accounting equation. Current assets are cash and those assets likely to be converted to cash or used to benefit the entity within one year of the balance sheet date, such as accounts receivable and inventories. Current liabilities are expected to be paid or otherwise satisfied within one year of the balance sheet date. The balance sheet as of the end of a fiscal period is also the balance sheet as of the beginning of the next fiscal period. IV.
Passage one
position; equity; financial; applies; categories; difference; worth; equal; way; how; other; other; balance; values; bookkeeping; profits; inventories; turn; owe; withdraw; liabilities
Passage two
participating; quality; objective; benefits; across; cooperation; setters; standard-setting; cross-border; single; accepted; exist;
financial; although; foreign; pursuit; different; matter; on; relationship V.
1. C 2. D 3. F 4. A 5. B 6. E
Unit Seven International Business I.
1. 知识产权B
2．专利使用费，版税L 3．品牌D
4．国内生产总值C 5．有形贸易H 6．国际商务G 7．关税区E 8．服务业K 9．无形贸易J 10．版权A 11．价值链F 12．专利I II.
Passage One
经济“全球化”是一个历史过程，是人类创新和技术进步的结果。它是指全世界各国经济之间，特别是通过贸易和金融活动，实现的不断加强的一体化。有时，这个词汇也指人员（劳动力）和知识（技术）的跨国境流动。更广泛的讲，也存在着文化、政治和环境方面的全球化。
20世纪80年代以来，这个词汇就已经被经常使用了，反映了技术的进步使国际交易——贸易和金融活动更快更容易地完成。它是指几个世纪以来一直活跃于各层次人类经济活动（乡村市场、城市工业或金融中心）中的同样的市场力量超过了国境。
Passage Two
欧元是欧盟的单一货币。欧盟的十一个成员国经过多年的谈判及准备，于1999年1月1日成立经济与货币联盟（EMU）。欧元以非现金形式出现，同时各国现行货币与欧元的汇率被固定，且不可撤销。 欧元区目前由12个国家组成：奥地利，比利时，芬兰，法国，德国，希腊，爱尔兰，意大利，卢森堡，荷兰，葡萄牙和西班牙。
只有欧盟的成员国在通过马斯特里赫特条约设定的经济测试后才有资格加