PASSBEC新编剑桥商务英语口试必备手册(中高级)

目录
第一单元公司运作与管理
Teamwork 团队合作 1 Reducing Production Cost 降低生产成本 12
Internal Communications 部沟通 8
Reducing Overheads 减少管理费用 18
How to Deal with a Heavy Workload 如何应对繁重的工作 23
Work Environment工作环境 27
Logistics物流 32
Business Ethics 商业道德
第二单元人力资源管理 37
Recruiting & Selecting 人员招聘 42
Employee Training 员工培训 48 Career Development 职业发展 53
Promotion 晋升 59
Staff promotion 激励员工 65
Staff turnover 员工流失 71
Appraising and Improving Performance 绩效考核与改进绩效 76
Pay and benefits 薪酬与福利 80
Labor relations劳动关系 85
Work place safety and health 工作安全与职业保健 90
Time management 时间管理 95
Managing stress 缓解压力
第三单元市场营销 101
Product development 产品开发 106
Setting price 产品定价 110
Product promotion 产品推广 114
Advertising 广告 118
Packaging 包装 122
Branding 品牌 126
Customer satisfaction 顾客满意度 130
Keeping Customers 留住顾客 134
Marketing channels 营销渠道
第四单元商务旅行 138
Travel and transport 出行与交通工具 142 Travel and accommodation 差旅与住宿 148
Domestic travel 国差旅 154
Travelling abroad 国际差旅
第五单元企业公关 160
Corporate culture 企业文化 166
Company image 公司形象 172
Corporate gifting 公司送礼 178
Corporate sponsorship 企业赞助 183
Dress code 着装要求 189
Entertaining business clients 招待客户
第六单元公司发展 195
Site location and relocation 公司选址和迁址 200 Going global 全球营销 205 Franchise 特许经营 209 Meeting competition 应对竞争
第七单元商务电子化与新型工作方式 213 Office automation 办公自动化 217 Setting up company website 建立公司 224 Internet marketing 互联网促销 230 Flexible patterns of work 弹性工作方式
第八单元商务会议 235
Staging a meeting/conference 举办会议 241 Attending a meeting/conference 参加会议 247 Giving a presentation 大会发言 251 Trade fair and exhibitions 会展 257 PRACTICE TEST ONE 练习1 263
PRACTICE TEST TWO 练习 2 271
PRACTICE TEST TWO 练习 3 278
UNIT ONE Company Operation and Management 第一单元公司运作与管理
1.1Teamwork 团队合作
Teamwork 团队合作，团队精神
Team-based 以团队为基础的
Horizontal organization structure 横向企业结构Corporate goals 企业目标
Charter 规章，章程
Be accountable for 对…负有责任
Creative innovation 创新改革，创新发明创新精神Reward system 奖励制度
Pay back 回报，报偿
Individuality 个性
Independent thinking 独立的思想
Group decision-making 集体决策
Managerial skill 管理技能
Coordinate 使协调，调整
Interpersonal relationship 人际关系
Mutual trust 相互信任
Bring out the potentials 充分发挥潜能
Closely-knit （关系）密切的
Keep track of 跟踪，追踪
Time-consuming 花费时间的
Line manager 部门经理，业务经理（与行政经理相对）Pre-building 团队建设
Nurture 培养，教育，发展
Nurture team dynamics 培养团队活力
Promote team spirit 提倡团队精神
Drive team success 驱使团队成功
Minimize 将…减少到最少，最小化
Inhibit 约束，抑止
Liven up 使…有生气
Training session 一场训练，培训课期
Rafting 漂流
Rock climbing 攀岩
Teammate 队友
Impact 影响，效果
Complementary 补充的，互补的
Revitalize 使新生，给予新的活力
Trait （个人性格方面的）特征，显著的特点Commitment 敬业精神
Interpersonal communication skills 人际交际技能，亦作 interpersonal skills
Address 处理（事情）
Creative innovation 创新精神
How to Make Teams Effective 如何组建精锐的团队
People in every workplace talk about building the team, working as a team, and my team, but few understand how to create the experience of teamwork or how to develop an effective team.
在各种工作场合，人们都在谈论团队建设、团队合作、自己的团队，但是却很少有人真正理解如何体验团队合作以及如何组建一支精锐的团队。

Belonging to a team, in the broadest sense, is a result of feeling part of something larger than yourself. 属于一个团队，就是体验自己成为比自己更大的团体的一部分。

It has a lot to do with your understanding of the mission or objectives of your organization.
这在很大程度上与你对企业任务和目标的理解有关。

In a team-oriented environment, you contribute to the overall success of the organization.
在以团队为导向的环境里，你要为企业的全面成功做出自己的贡献。

You work with fellow members of the organization to produce these results.
你要和同事们通力合作以达到这些目标。

Even though you have a specific job function and you belong to a specific department, you are unified with other organization members to accomplish the overall objectives.
即使你属于某个工作部门，有着具体工作职责，你仍然要与其他同事团结一致去实现这些总体目标。

The bigger picture drives your actions; your function exists to serve the bigger picture.
你的行动受到企业更大目标的驱使，你的职责服务于企业更大的目标。

Therefore, executives, managers, and organization staff members universally explore ways to improve business results and profitability.
因而，行政主管、经理以及组织的普通员工无不对提高企业绩效和盈利能力的办法进行探讨。

Many view team-based, horizontal organization structures as the best design for involving all employees in creating business success.
许多人认为，让全体员工参与、为企业成功共同努力的最好策略是采取以团队为基础的横向企业结构。

Successful team building requires attention to each of the following Twelve Cs.
成功的团队建设要遵循以下12条建议：
Clear expectations: Do team members understand why the team was created?
明确目标：团队成员是否明确团队组建的目的？
Context:Can team members define their team’s importance to the accomplishment of corporate goals?
组建背景：团队成员是否明确团队对于实现企业目标的重要性？
Commitment: Do team members perceive their service as valuable to the organization and to their own careers? 敬业精神：团队成员是否认识到团队对于企业以及对自身事业的成功都很重要？
Competence: Does the team feel that its members have the knowledge, skill, and capability to address the issues for which the team was formed?
团队能力：团队是否感知其成员拥有应对种种问题的知识、技能和实际能力？而团队组建的目的就是为了解决这些问题。

Charter: Has the team taken its assigned area of responsibility and designed its own mission, vision, and strategies to accomplish the mission?
团队规章：团队是否明确自己的职责围并规划出自己的目标、远景和对策以完成使命？
Control: Do team members hold each other accountable for project timelines, commitments, and results?
部控制：团队成员是否对项目时间安排、应承担的义务和结果等共同负有责任？
Collaboration: Do team members cooperate to accomplish the team charter?
协作精神：团队成员是否能相互协作、遵循团队章程？
Communication: Do team members communicate clearly and honestly with each other?
部沟通：团队成员之间能否明确、诚实地进行相互沟通？
Creative Innovation: Does the team value creative thinking, unique solutions, and new ideas?
创新改革：团队是否注重鼓励创新思维、独特的解决办法和新的想法？
Consequences:Is the organization designing reward systems that recognize both team and individual performance?
结果影响：团队是否制定奖励制度来奖励团队以及个人的工作表现？
Coordination: Are teams coordinated by a central leadership that assists the groups to obtain what they need for success?
协调配合:团队是否有领导核心来协调工作、帮助各小组取得成功？
Cultural Change:Does the organization recognize that the more it can change its climate to support teams, the more it will receive in pay back from the work of the teams?
改进文化：企业是否认识到越是通过改变企业氛围来支持团队的工作，就越能够从团队的工作中得到回报？
Spend time and attention on each of these twelve tips to ensure your work teams contribute most effectively to your business success.
要认真关注这12条建议，以保证你的团队能为企业的成功最有效地作出努力。

PART ONE: Interview
(1)Do you like working in a team or on your own?(why?)
你喜欢在团队与个人合作还是独自工作？
I like working in a team, as the proverb goes:” Two heads are better than one.” In a team, I can learn from my fellow workers, get help from them when I’m under pressure. And the most important thing is : I can learn to communicate with all sorts of people.
(2)How important is the central leadership of a team?
团队的核心领导有多重要？
It’s very important. You need someone with managerial skills to lead within the team: h e is able to see the big picture of the work going on , to engage others, coordinate interpersonal relationship and organize resources effectively.
(3)Do you prefer to work in small teams or big teams?(why)
你喜欢在小型团队还是在大型团队中工作？
I prefer to work in a big team. You see, when you work with more people, you get a chance to listen to different points of view, to learn to see things in different perspectives. It’s also more challenging as you have to coordinate with more people,
(4)Is it necessary for a team to have regular meetings?
团队是否有必要定期开会？
Yes, I think it’s absolutely necessary. Regular meetings can enable team members to keep track of work progress and it’s a means of considering information and making collective decisions.
PART TWO: Mini-presentation
What’s important when…?
Evaluating the success of teamwork 衡量团队成功与否需要考虑哪些要点？
●Mutual trust 相互信任
●Full co-operation 通力合作
Mutual trust is the first secret of successful teamwork. When members share a trusting relationship, they will feel free to expres s their views, understand each other’s capabilities and limitations, and communicate with each other timely. This helps to bring out the potentials, experience and creativity of the individual
and create good work environment.
Full co-operation among team members has a direct impact on the success or failure of the team. When team members develop a strong awareness of cooperation, they would make collective efforts to achieve the common objectives and ensure a higher level of quality and workmanship.
On top of that, timely communication and decision making will also help to improve work efficiency.
PART THREE： Discussion
Teamwork
Your company is offering a brief training programme on team building for line managers. You have been asked to help plan the programme. Discuss the situation together, and decide:
●what issues should the programme focus on
●what kind of activities should be included
团队合作
你们公司正在考虑为部门经理提供关于团队建设的短期培训课程。

请你们协助策划这一课程。

讨论并决定：
●该培训课程应集中在哪些问题上
●应包含哪些活动
A: Well, I think it’s a good idea that our c ompany is planning to offer a training programme on team building for all line managers.
B：Yes. We need to work out the focus of this programme.
A: In my opinion, we should , first of all, focus on issues like how to form an effective team and how to improve communication within the team. These are the most important things we need to consider when holding a training programme.
B: Yes, I quite agree with you. Understanding these issues is the pre-requisite of successful team-building. Besides that, how to nurture team dynamics should be another focus of our training programme, I mean, analyse and encourage the dynamics that drive team success and minimize the factors that inhibit the healthy functioning of the team.
A: Yes, only when all team members are motivated, and they give good performance in work.
B: So we can include in our programme, the activities that help to promote team spirit, activities that help develop employee motivation and improve communication.
A: Well, we can provide team building games, and outdoor activities that liven up the training sessions. B: I’m quite with you here. We can organize outdoor adventures like rafting, sailing and rock climbing. These events serve to increase personal awareness of abilities and complementary skills in your teammates. A: it’s a very good idea. These exciting activities not only encourage team participation, problem soving and revitalize morale, they also add some fun and variation to our programme.
B: And in fulfilling their potentials, everyone in the t eam learns to understand other people’s capacities and learns to appreciate the impact of their traits on team dynamics.
A: Yes, mutual understanding and mutual trust are indispensable to effective team building.
Follow-up questions:
（1）What are the characteristics of a good team?
一个良好的团队有哪些特点？
Characteristics like mutual trust, co-operation, commitment, openness of expression among team members are essential to a good team. Besides, a team should also be clear about the common goals they aim to attain.
（2）What might be the disadvantages of working in a team environment?
在团队中工作有哪些不利因素？
Sometimes, team membership requires you to give up some individuality in order for the team to function
as a whole. Sometimes you feel your own contribution to the team cannot be measured, so you work less than you would individually.
（3）Would you like to take part in a programme for developing teamwork?(Why)
你是否愿意参加团队发展的培训课程？
Yes, of course. It offers me opportunities to develop better interpersonal communication skills, and these are essential in my business career.
（4）How might a company measure the success of a training programme?
公司应该怎样衡量培训课程的成败？
To evaluate the impact of a training programme, we can see if the training has helped to address the issues in the work, to see if there’s any improvement in the work performance of the staff and if it encourages creative innovation and teamwork.
（5）Do you think a company will always benefit from staff training?(Why?/Why not?)
你是否认为公司总是可以从员工培训中有所获益？
I think a company can benefit much from staff training. Through training, employees will have a better understanding of their work objectives, have greater commitment in their work, and acquire practical working skills.
1.2 Internal Communications 部沟通
Be committed to 致力于
Be engaged in 投身于…，忙于
Delivery 传输，传送
Corporate information 公司信息
Vision 设想，远见
Openness 坦诚，公开
Integrity 诚信，诚实
Paramount 极为重要的
-wide （后缀，与名词一起构成形容词或副词）全…围的Opinion survey 意见调查
Put in place 实施，到位
Audience-driven 以受众为导向的
Communications approach 沟通方式
Segmentation 分割，切断
Customization 根据对方需要制作，量身定做Integrated platform 集成的（信息）平台
Cost efficiency 成本效率
Digital media 数码媒介
Intranet 企业部互联网
Notice-board 布告牌
Resentment 愤恨，不满
Open-minded 胸襟开阔的
Out-going 爽直的，乐于助人的，外向的Mettle 勇气，精神
Initiative 主动性
Management message 管理信息
Performance excellence 优异表现
Subordinate 下级，下属
E-mail newsletter 电邮通讯，电子通讯，亦作E-newsletter, E-news-letter
Tangible performance standards 具体的工作标准Annual performance reviews (对员工的)年度业绩考核，年度绩效评估
Staff appraisal (对员工的)业绩评估，业绩考核
Two-way communication 双向交流
Voice one’s opinions about 就…发表自己的意见Column （报纸、杂志的）专栏
Layout 版面设计
Cartoon picture 漫画
Company logo 公司标识
A sense of belonging 归属感
Work station 工作站，工作处
Information equality 信息均等
Have access to 有权使用…
Channel 渠道，通道
Opinion poll 民意测验
Internal communications
部沟通
Nokia is committed to a strong internal communications culture and practice.
诺基亚公司致力于建立一种强有力的部沟通文化和实践体系。

Its broad range of communications activities, channels and media strive to help employees manage and use corporate information they receive in their work and organizational relationships and in doing so,
诺基亚公司通过各种广泛的沟通活动以及丰富的沟通渠道和媒介，尽力帮助员工管理和运用他们在工作中以及在企业交往中获得的公司信息。

be fully engaged in the delivery of the company’s strategy and the Nokia Way.
公司通过这种做法，切实传播公司的运作策略以及“诺基亚之道”
Nokia promotes a culture where good communications practice is integrated into every day interaction with and between employees and where shared vision and goals, shared knowledge, openness, speed and integrity are paramount.
诺基亚公司倡导这样一种公司文化：将良好的沟通习惯融入公司于员工以及员工与员工之间的日常交往之中。

在这一公司文化中，共同的期望和目标、共享的知识、坦诚、高效和诚信高于一切。

The company measures its performance in internal communications through the company-wide annual employee opinion survey as well as targeted surveys around specific communications activities.
诺基亚公司通过在公司上下进行一年一度的员工意见调查，以及针对具体沟通活动的目标调查，衡量公司部沟通方面的绩效。

Nokia is putting in place an audience-driven communications approach to meet the diverse needs of its employees for information and communication, with emphasis on segmentation, customization and choice of access.
诺基亚公司正在实施以受众为导向的沟通方式，以满足员工对信息和交流的不同需要，着重强调沟通职能的切分、量体裁衣的沟通方式以及沟通途径和选择。

This work is supported by the development and use of common and integrated platforms and processes which will encourage cost efficiency in the use of internal and external resources and adoption over time of digital media.
这项工作得以展开是通过开发和使用了普通以及集成的信息平台和处理程序，在运用外资源的过程中激励成本效率，并采用了数码媒介等方式。

There are three primary channels for communicating with employee. Nokia people magazine is published in the four most common languages in Nokia: English, Finnish, Chinese and German. Nokia News Service offers daily online news from around the organization, and the Intranet contains a vast amount of detailed company information.
诺基亚公司和员工的沟通有三种不同的渠道。

《诺基亚人》杂志采用四种语言出版：英语、芬兰语、汉语和德语；诺基亚新闻服务网每天提供在线的公司新闻；还有企业部互联网，提供大量详细的公司信息。

PART ONE Interview
(1)What are the methods of communication to staff in most companies?大多数公司采用什么方式和员工进行沟
通？
The most popular communication methods include: face-to-face communication, E-mails, telephone, notice-boards, etc. nowadays, the Intranet is a very effective method of communication.
(2)Do you think you are good at communicating with your boss?(Why?/Why not?)你觉得自己善于和上司沟通吗？Yes. I think I’m quite good at communicating with people. Whenever I have some new ideas or resentment about my work. I’ll talk to my boss face to face. I’m very frank and open-minded, ready to accept different opinions.
(3)Is it important to let your manager know your ideas about work?(Why)
让你的上司知道你对工作的看法是否重要？
I think it’s very important. You see, I often make suggestions to my boss about internal development, and discuss areas I would like to improve on. In this way, I’m contributing to the overall improvement of the company.
(4)Do you think people can be trained to communicate more efficiently （Why）
你认为通过培训人们是否可以更有效地进行沟通？
Yes. I think it will be very helpful if employees get chances to attend training courses on interpersonal skills. Such training will enable them to communicate more effectively.
Part Two: Mini-presentation
What’s important when…?
Communciating management messages to the staff
和员工沟通管理信息需要考虑哪些要点？
●Overall purpose 整体目标
●Feedback on performance 对工作表现的反馈
●
First of all , I think it’s important to clearly state your overall purpose and expectations. In this way, employee know exactly what they should do to meet work requirements and to achieve performance excellence. In addition to this, providing feedback on their performance is also important. On the managerial part, performance reviews help managers to keep track of possible problems in their own work. On the part of the employees, they get encouraged for their hard work and are given chances to correct mistakes made on the job.
Besides, managers should be more open in sharing information with their subordinates. They should let employees know in advance any proposed changes before they actually occur. This will enhance mutual understanding and trust.
PART THREE Discussion
E-mail Newsletter
You company would like to introduce an E-mail newsletter to send to all members regularly. You have been asked to help co-ordinate the project. Discuss the situation together, and decide:
●what kinds of articles and information should be included
●what the newsletter should look like and how often it should be sent
电子快讯
你们公司意欲创建一份电子快讯，定期发给全体员工。

请你们共同协调这一计划。

讨论并决定：
●电子快讯中应包含哪些文章和信息
●电子快讯的版式、发送周期
A：You see, our company is designing an E-mail newsletter for all staff members. It certainly is a very good channel for internal communication.
B: Yes. What information should be included, in your opinion?
A: It should carry articles about the tangible performance standards for staff to follow, and information about any changes in the company, such as new policies, new projects and new managers, etc. this will help to reduce the chance for confusion and misinterpretation of key corporate polices and decisions.
B: Yes, I’m quite with you here. Information of this kind will help staff members better adjust themselves to the work environment and achieve higher level of performance.
A: There should also be information about the latest achievements of the company as well.
B: I agree with you. But…
A: And about annual performance reviews and staff appraisals, just to reward hardworking people and look at problems in work. You see…
B: Well, you are quite right. But I think we should place emphasis on two-way communication. The newsletter should also focus on the employee side. We should allow our employees to voice their opinions about day-to-day work and corporate development. They should also have a chance to comment on the performance of the managers and point out problems in their work.
A: That’s a good idea. So let’s put in this column” Voice from the Staff”.
B: Besides the contents, the layout is also important. We can use some photos, people usually like to see pictures of themselves and people they know. So it will be able to attract more readers. We can also use cartoon pictures to help illustrate our ideas.
A: Good. And don’t forget our company logo, it will help to promote a sense o f belonging and loyalty. And let’s also insert some humour, to make it more readable.
B: Finally, I think it should be sent to our employees every other week.
A: Well, er…you see, this is a competitive age, news and information keep changing. Why not make it once in every ten days, three different issues every month.
B: Alright. And let’s make it short, so people don’t have to spend too much time reading each issue. A: I agree.
Follow-up questions
（1）Do you think it’s important that managers listen to complai nts from employees?(why/why not?) 你认为经理听取员工的申诉是否很重要？
Yes. Complaints from employees usually reflect the problems within the firm, some even show problems of the management. Listening to the complaints helps managers to find problems and ways to resolve them.
（2）Do you communicate with your colleague often and how?
你是否经常和同事沟通？是怎样沟通的？
Yes. I often communicate with my colleagues, we share corporate information together, exchange news and views. In most cases, we chat with each other, sometimes we E-mail to each other.
（3）What are the advantages of management communications?
管理沟通有哪些优势？
Management communications can enhance mutual trust, promote employee commitment, boost morale. On top of that, it helps to improve productivity.
（4）Is it necessary for the manager to have personal contacts with his employees?
经理是否有必要亲自去同雇员沟通？（为什么）
Yes. It is better for the manager go to an employee’s work station rather than make phone calls. Face-to-face discussion shows your sincerity and what’s more, it’s more open and direct.
（5）How important is it to develop the intranet of the company?
开发公司部互联网有任何重要意义?
In this information age, company intranet tends to be a very effective channel of communication. It’s speedy in relaying the corporate news, management messages, internal changes, etc. and it promotes information equality, as everyone has access to it.
1.3 Reducing Production Cost 降低生产成本
Result in 导致，造成
Cut corners 抄近路，走捷径，偷工减料
Greener pastures 更绿的牧场（比喻更好的谋生去处，更好的工作、职位）
Deadwood 枯枝，朽木；无用的人
Nuisance 讨厌的人或事，麻烦事
Ex-customer 过去的顾客，以前的顾客
In the short run 在短期
Go through the roof 大大增加，上涨到处乎意料的程度TQM (total quality management) 全面质量管理
Under the umbrella of 在…的保护下
Cost accountant 成本会计师
Cost control 成本控制
Prognosis 预告预言
Customer service 客户服务中心，客户服务
Customer satisfaction 客户满意度
Cost effective (有)成本效益的
Competitive edge 竞争优势，竞争力
Cost-efficient 成本效益高的
Cost management 成本管理
Cut down 削减，减少
Raw material 原料
To a large extent 在很大程度上
Cost-conscious 注重节约成本的Production line 生产线，流水线
Ergonomics 功效学
Specialist 专家
User-friendly 方便用户的
Shift work 倒班制，轮班工作（一半指三班倒，即day shift, evening shift,以及night shift）
Permanent schedule 固定班（亦称 fixed schedule）Rotating schedule 轮班制
Out of step with 与…步调不一致
Adjust to 对…适应
Fight off 竭力避免
Body rhythm 生理节奏
Stressful （心理、生理或情绪上的）紧、压力
Out of step with 与…不协调，失调
Consultancy service 咨询服务
Night shift blues 夜班忧郁症
All this 所有这一切
Health counseling facilities 健康咨询设施
Health facilities 健身设备
Round the clock 24小时
Translate to 转化为
Hazard 危害，公害
Adequate lighting 充分的照明，足够的照明
Proper heat 适当的室温
Reducing Business Costs
降低经营成本
Cost reduction is an important factor in improving the state of a business.
降低成本是改进企业状况的一个重要因素。

It can obviously result in higher profits and a stronger enterprise.
它可以明显地提高利润，壮大企业。

Most business leaders and managers would like to reduce costs, but many find it difficult to do the right things.
大多数企业主管和经理都想降低成本，但大多感到难以找到正确的途径。

There are several methods business leaders or managers use to reduce costs that can be damaging to the health of the organization.
企业主管和经理采用的削减成本的有些方法对企业健康发展是有害的。

These include downsizing, reducing customer service, and cutting corners in production methods.
这些方法包括缩小企业规模、减少客户服务，以及在生产中偷工减料。

Downsizing
缩小企业规模
Some company leaders feel they can reduce costs by simply downsizing or reducing the number of workers or middle managers.
有些公司领导认为，可以通过缩小企业规模或者精简员工或中层管理人员来减少成本。

If this is done after applying ISO 9000. and defining the exact role of everyone, it may be a necessary and effective method.
如果是在实施ISO9000质量体系之后，并已对每个成员的角色做出了细致的规定之后，这有可能不失为必要并且有效的一种方法。

Unfortunately, most companies that downsize do so without reall y knowing the impact on the company’s operations.
但遗憾的是大多数削减规模的公司采用了裁员这种方法，但并不真正知道这种方法对公司运作所产生的影响。

One of the biggest effects of downsizing to reduce costs is that the good employees quickly leave the company for greener pastures.
以裁员的方法来削减成本，一个最大的副作用就是不少好的员工很快就会离开公司另谋高就。

Thus the company is left with the deadwood employees, who are supposed to do twice the work as before. 公司就只剩下一些庸员，而这些人要承担两倍于以前的工作量。

Reducing Customer Service
减少客户服务
Customer service can be a nuisance and is often expensive.
客户服务可能是件麻烦事并且耗资巨大。

Sometimes companies will reduce or eliminate the service they give to the customers. Unfortunately,
有时公司会减少甚至取消为客户们提供的服务。

a neglected customer is an ex-customer.
但遗憾的是，一个被冷落的客户就不在是你的客户了。

Cutting Corners
偷工减料
A quick way to cut costs is by cutting corners in production or service methods.
削减成本的一个捷径是在生产或服务过程中偷工减料。

Some company leaders feel that by using cheaper materials and labor, and by eliminating part and steps, they can cut costs and save money.
有些领导认为，他们可以利用更为廉价的原材料和劳动力，减去一些步骤，以此减少成本，节省费用。

It is true that costs may be cut in the short run, but often the product or service is of such a low quality that repair and rework costs go through the roof.
诚然，这样做在短期可以削减成本，但是往往会使产品和服务的质量低下，结果是补救、返工的成本奇高无比。

Also customers may be come unhappy with the low quality and move on to another supplier.
而且造成客户对产品质量不满并另找供应商。

Effective way to reduce costs include training your workers, getting quality goods from suppliers, and using Total Quality Management(TQM)tools.
降低成本的有效方法包括对员工进行培训、从供应商处购买优质的产品，以及启用全面质量管理（TQM）工具。

Because to reduce costs means to reduce waste. That is wasted materials, wasted effort, and wasted time. 因为降低成本意味着减少浪费，即对原材料、人工和时间的浪费。

Train Workers
培训员工
In these days of changing technologies and methods, it is necessary to train your workers to keep them up to date.
在技术和生产手段日新月异的今天，有必要对员工进行培训，使他们赶上新的发展。

Get Quality from Suppliers
从供应商处购买优质的产品
Low quality goods from suppliers is a major source of waste.
购买低质量的产品是最大的浪费源。

You should not only try to get quality suppliers but also work with your suppliers to help them improve their operations and quality of output.
你不仅需要寻找能提供高质量产品的供应商，而且还要帮助他们改进经营和产品质量。

TQM Tools
全面质量管理工具
There are a number of improvement methods that can be placed under the umbrella of Total Quality Management(TQM).
在全面质量管理工具体系有许多改善经营的方法。

In conclusion, crude methods to reduce costs—such as downsizing—are not effective and can actually harm a business.
总之，粗劣的降低成本的方法，例如缩小企业的规模，不仅无效，而且还会对企业造成损耗。

Helping your suppliers, training your workers, and using TQM-type improvement tools can help to eliminate waste and improve the profits of your business.
为你的供应商提供帮助，对员工进行培训，并启用全面质量管理型改进工具，这些将有助于减少浪费，提高企业的盈利能力。

PART ONE: Interview
(1)Is it important to consult a cost accountant when starting a new project?(Why/Why not)
(2)启动新项目时，向成本会计师咨询是否重要？（为什么？）
Yes. It’s p aramount in cost control. The cost accountant can prepare budgets and give a prognosis for the project. His advice is essential in deciding whether to undertake or abandon the planned project.
(3)In what ways is customer service related to cost reduction?客户服务在哪些方面与降低成本有关？Customer service can enhance customer satisfaction and loyalty. Good customer relationship helps to improve your company image and boost sales. As a result, large scale production will be cost effective for your company.
(4)Do you think people can be trained to work more efficiently?(Why/Why not?)
(5)你认为人们通过培训可以提高工作效率么？
Yes. I think staff training is extremely important nowadays. You see, technologies keep changing and if employees get regular training, they would be able to work more efficiently. It’s the competence of the workforce that sharpens the competitive edge of the company.
(6)What changes in cost management do you expect will happen in the future?
你认为将来在成本管理方面会有哪些变化？
I expect it will head towards more cost-efficient methods, involving more parties in the process of production: not only corporate management and staff, but also suppliers, retailers and even customers.
PART TWO: Mini-presentation
What’s important when…?
Aiming to control production cost 要控制生产成本需要考虑哪些要点？
*Quality supplier 高质量的供货商
*Efficiency of production line 生产线的效率
*
In cost management, it’s important to cut down the cost of raw materials, as to a large extent, it helps。