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2016年商務(wù)英語(yǔ)考試易考話題8篇
商務(wù)英語(yǔ)考試會(huì)有一些話題題目，考生要根據(jù)這些話題用英語(yǔ)表達(dá)，許多同學(xué)們不知道該如何準(zhǔn)備這些話題，小編幫大家這里了8篇容易考到的話題，每一篇都有全面的英語(yǔ)表達(dá)句子和詞匯，希望可以幫助到大家備考。
怎樣介紹WTO
BEC商務(wù)英語(yǔ)經(jīng)典句：
第一句：It is the sole global international organization established to govern trade between nations and to set rules for those trading activities.
它是唯一的一個(gè)是為了管理國(guó)與國(guó)之間的貿(mào)易和制定貿(mào)易活動(dòng)的原則而設(shè)立的全球性的組織。
A: Do you know what kind of organization WTO is?
你知道世貿(mào)是個(gè)什么樣的組織嗎?
B: It is the sole global international organization established to govern trade between nations and to set rules for those trading activities.
它是唯一的一個(gè)是為了管理國(guó)與國(guó)之間的貿(mào)易和制定貿(mào)易活動(dòng)的原則而設(shè)立的全球性的組織。
A: Thank you.
謝謝。
第二句：Its heart is agreement negotiated and signed by different trading nations.
其核心是由各貿(mào)易國(guó)進(jìn)行談判并簽訂條約。
A: What is WTO’s heart?
世貿(mào)的核心工作是什么?
B: Its heart is agreement negotiated and signed by different trading nations.
其核心是由各貿(mào)易國(guó)進(jìn)行談判并簽訂條約。
A: I get it.
明白了。
商務(wù)英語(yǔ)背誦句型：
These trading nations ratify the agreement in their own parliament.
個(gè)貿(mào)易國(guó)將在各自的議會(huì)上批準(zhǔn)這些條約。
Currently, 142 countries and regions belong to the WTO.
目前有142個(gè)國(guó)家和地區(qū)是世貿(mào)組織成員國(guó)。
全球化
BEC商務(wù)英語(yǔ)經(jīng)典句：
第一句：It is a process that brings the market into full play.
經(jīng)濟(jì)全球化是一個(gè)過(guò)程。
A: What is the economic globalization?
什么是經(jīng)濟(jì)全球化?
B: It is a process that brings the market into full play. Also it reduces to the minimum extent the level of government interference in economic activities.
經(jīng)濟(jì)全球化是一個(gè)過(guò)程。它充分發(fā)揮市場(chǎng)的作用。而且它還盡量減少政府對(duì)經(jīng)濟(jì)活動(dòng)的干預(yù)程度。
第二句：The developed countries will be the biggest beneficiaries.
發(fā)達(dá)國(guó)家將是最大的受益者。
A: Who will benefit most from the economic globalization?
誰(shuí)將是經(jīng)濟(jì)全球化的最大受益者?
B: The developed countries will be the biggest beneficiaries.
發(fā)達(dá)國(guó)家將是最大的受益者。
A: What about the developing countries?
發(fā)展中國(guó)家呢?
B: Most of the developing countries will be passively involved in the economic globalization process.
大多數(shù)發(fā)展中國(guó)家將被動(dòng)地參與經(jīng)濟(jì)全球化的進(jìn)程。
BEC背誦句型：
Why is it that the developing countries are put at a disadvantage?
為什么發(fā)展中國(guó)家會(huì)處于不利位置?
Because there still exists an unfair international political and economic order and the unfavorable tendency will continue.
因?yàn)槭澜缟先匀淮嬖诓还膰?guó)際政治、經(jīng)濟(jì)秩序，這種不利傾向還將繼續(xù)下去。
責(zé)怪
BEC商務(wù)英語(yǔ)核心句型：
If you just explain yourself clearly, no one will flame you.
如果你解釋清楚的話，沒(méi)有人會(huì)責(zé)怪你的。
flame someone 直譯過(guò)來(lái)就是：“用火焰燃燒某人”，這個(gè)短語(yǔ)的正確意思是：“責(zé)怪某人”，跟漢語(yǔ)里面的“火冒三丈，大發(fā)雷霆”有相通之處。因此，當(dāng)美國(guó)人說(shuō)"If you just explain yourself clearly, no one will flame you."時(shí)，他/她要表達(dá)的意思就是:"No one will blame you only if you explain it clearly."、"You won’t be blamed if you make the thing clear to others."。
情景對(duì)白：
Jane: I didn’t peep into our boss’s files on his desk. I swear it wasn’t me.
簡(jiǎn)：我沒(méi)有偷看老板桌上的文件。我發(fā)誓不是我。
Shirley: In my opinion, if you just explain yourself clearly, no one will flame you.
雪莉：要我說(shuō)啊，如果你解釋清楚的話，沒(méi)有人會(huì)責(zé)怪你的。
搭配句積累：
�、賂hank you for your advice. It seems to be my only choice.
謝謝你的建議，這似乎是我惟一的選擇了。
�、贗 am just a little scared but I will have a try.
我有點(diǎn)害怕，但我還是會(huì)試一下。
�、跿he problem is that my boss doesn’t have the habit to listen to any explanation.
問(wèn)題是老板根本就不喜歡聽(tīng)任何解釋。
④Easier said than done. You never know how complicated the problem is.
說(shuō)時(shí)容易做時(shí)難，你是不知道問(wèn)題有多復(fù)雜。
BEC商務(wù)英語(yǔ)單詞：
1. flame vt. 燃燒
His anger flamed up.
他勃然大怒。
Her face flamed with excitement.
她激動(dòng)得臉緋紅。
2. peep vi. 偷看
Children came to peep at him round the doorway.
孩子們圍在門口偷看他。
He squatted down to peep into the basket.
他蹲下來(lái)向籃子里窺視了一下。
3. explanation n. 解釋
She told the court she would give a full explanation of the prosecution’s decision on Monday.
她告訴法庭她會(huì)在星期一對(duì)原告方的決定作出全面解釋。
There was a hint of schoolboy shyness in his explanation.
他的解釋中帶有一絲學(xué)生的羞澀。
出租業(yè)務(wù)怎樣納營(yíng)業(yè)稅
BEC商務(wù)英語(yǔ)經(jīng)典句：
第一句:Would you help me to know how to pay business tax on leasing property?
能介紹一下租賃業(yè)務(wù)營(yíng)業(yè)稅如何交納嗎?
A：Would you help me to know how to pay business tax on leasing property?
能介紹一下租賃業(yè)務(wù)營(yíng)業(yè)稅如何交納嗎?
B:The leasing of movable property,for example,is taxable provided your company has an establishment within China,and bear relevance to the operation.
如果租賃的是動(dòng)產(chǎn)，在中國(guó)沒(méi)有機(jī)構(gòu)且它同租賃業(yè)務(wù)有關(guān)系時(shí)，你公司才應(yīng)在中國(guó)納稅。
第二句:Does the establishment mean the representative office?
租賃業(yè)務(wù)意味著代表處嗎?
A:What about the leasing of intangible asset?
那租賃無(wú)形資產(chǎn)呢?
B:If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has establishment in China.
對(duì)無(wú)形資產(chǎn)，只要它的使用地在中國(guó)，不管有沒(méi)有在中國(guó)有機(jī)構(gòu)，都要交納營(yíng)業(yè)稅。
So is the immovable property.provided the property is located in China.
不動(dòng)產(chǎn)也是一樣，只要它的坐落地在中國(guó)。
BEC背誦句型:
The tax base depends on the nature of leasing item,the finance leasing an business leasing.
在計(jì)算稅收時(shí)要區(qū)融資租賃和經(jīng)營(yíng)租賃。
What do you mean by the finance leasing?
什么是融資租賃?
拖延時(shí)間
BEC商務(wù)英語(yǔ)核心句型：
We should try to buy more time.
我們要設(shè)法拖延時(shí)間。
buy more time 字面意思是：“買更多的時(shí)間”，這個(gè)短語(yǔ)的正確意思是：“爭(zhēng)取時(shí)間、拖延時(shí)間”。因此，當(dāng)美國(guó)人說(shuō)"We should try to buy more time."時(shí)，他/她要表達(dá)的意思就是:"We should try to gain more time."、"We should try to stall for time."、"We’d better adopt a stonewalling strategy."。
情景對(duì)白：
Jane: What’s the matter with Mike? He is about to make presentation in ten minutes, but where is he?
簡(jiǎn)：麥克怎么回事啊，十分鐘后就該他發(fā)言了，他哪兒去了啊?
Shirley: Call him immediately. And anyway, we should try to buy more time.
雪莉：快打電話給他，無(wú)論如何我們要設(shè)法拖延時(shí)間。
搭配句積累：
�、賂he manager just called that he would arrive in a moment.
經(jīng)理剛剛打來(lái)電話說(shuō)他一會(huì)兒就到。
�、赥here must be something fishy behind it, and we must check it out here.
這其中肯定有什么貓膩兒，我們得在這兒查出真相。
�、跿he deadline is coming but we haven’t finished this task.
截止日期就要到了，但是我們的任務(wù)還沒(méi)完成。
�、躉ur computer will be fixed in no time, but I hate to go back work.
我們的電腦馬上就要修好了，可我不想回去工作啊。
BEC商務(wù)英語(yǔ)單詞：
1. stall vi. 拖延
The Social Democratic Party has vowed to try to stall the bill until the current session ends.
社會(huì)民主黨誓言要將該議案拖到本次議會(huì)會(huì)議結(jié)束之后。
Thomas had spent all week stalling over his decision.
托馬斯磨了整個(gè)星期，遲遲不想作出決定。
Every time I ask her to set the date she stalls.
我每次請(qǐng)她定一個(gè)時(shí)間，她總是借故拖延。
2. stonewall vt. 拖延，阻礙
The administration is just stonewalling in an attempt to hide their political embarrassment...
政府只是在模棱兩可地拖延時(shí)間，企圖掩蓋自己的政治窘態(tài)。
He did his best this week to stonewall questions and to block even the most modest proposals.
他這周竭力避免作出明確答復(fù)，甚至連一些最溫和的建議都企圖阻攔。
BEC商務(wù)英語(yǔ)核心句型：
We should try to buy more time.
我們要設(shè)法拖延時(shí)間。
buy more time 字面意思是：“買更多的時(shí)間”，這個(gè)短語(yǔ)的正確意思是：“爭(zhēng)取時(shí)間、拖延時(shí)間”。因此，當(dāng)美國(guó)人說(shuō)"We should try to buy more time."時(shí)，他/她要表達(dá)的意思就是:"We should try to gain more time."、"We should try to stall for time."、"We’d better adopt a stonewalling strategy."。
情景對(duì)白：
Jane: What’s the matter with Mike? He is about to make presentation in ten minutes, but where is he?
簡(jiǎn)：麥克怎么回事啊，十分鐘后就該他發(fā)言了，他哪兒去了啊?
Shirley: Call him immediately. And anyway, we should try to buy more time.
雪莉：快打電話給他，無(wú)論如何我們要設(shè)法拖延時(shí)間。
搭配句積累：
�、賂he manager just called that he would arrive in a moment.
經(jīng)理剛剛打來(lái)電話說(shuō)他一會(huì)兒就到。
�、赥here must be something fishy behind it, and we must check it out here.
這其中肯定有什么貓膩兒，我們得在這兒查出真相。
�、跿he deadline is coming but we haven’t finished this task.
截止日期就要到了，但是我們的任務(wù)還沒(méi)完成。
④Our computer will be fixed in no time, but I hate to go back work.
我們的電腦馬上就要修好了，可我不想回去工作啊。
BEC商務(wù)英語(yǔ)單詞：
1. stall vi. 拖延
The Social Democratic Party has vowed to try to stall the bill until the current session ends.
社會(huì)民主黨誓言要將該議案拖到本次議會(huì)會(huì)議結(jié)束之后。
Thomas had spent all week stalling over his decision.
托馬斯磨了整個(gè)星期，遲遲不想作出決定。
Every time I ask her to set the date she stalls.
我每次請(qǐng)她定一個(gè)時(shí)間，她總是借故拖延。
2. stonewall vt. 拖延，阻礙
The administration is just stonewalling in an attempt to hide their political embarrassment...
政府只是在模棱兩可地拖延時(shí)間，企圖掩蓋自己的政治窘態(tài)。
He did his best this week to stonewall questions and to block even the most modest proposals.
他這周竭力避免作出明確答復(fù)，甚至連一些最溫和的建議都企圖阻攔。
坦白交待
BEC商務(wù)英語(yǔ)核心句型：
You’d better come clean.
你最好坦白交待。
come clean 直譯過(guò)來(lái)就是：“變干凈”，所以這個(gè)短語(yǔ)的正確意思是：“全盤(pán)招供，坦白交待，和盤(pán)托出”。因此，當(dāng)美國(guó)人說(shuō)"You’d better come clean."時(shí)，他/她要表達(dá)的意思就是:"You’d better tell the truth."、"You’d better not tell lies."、"You’d better be frank."。
情景對(duì)白：
Colleague: The personnel manager doubts about my forged degree. What should I do?
同事：人事經(jīng)理懷疑我的假學(xué)歷，怎么辦?
Benjamin: You’d better come clean. Maybe he will keep you in view of your good performance.
本杰明：你最好坦白交待，或許他考慮到你的表現(xiàn)很好而留下你。
搭配句積累：
�、買’ve involuntarily accepted a large amount of rebate from a company.
我身不由己，從一家公司收受了一大筆回扣。
�、贗 have lost an important document. What shall I do?
我弄丟了一份重要的文件，怎么辦啊?
�、跧 broke our manager’s favorite potting. Should I tell him?
我打碎了經(jīng)理鐘愛(ài)的盆栽。我應(yīng)該告訴他嗎?
�、躀’m afraid that the boss might have known my mistake.
恐怕老板已經(jīng)知道我的過(guò)失了。
BEC單詞：
involuntarily adv. 身不由己地
Another surge of pain in my ankle caused me to give an involuntary shudder.
腳踝突然又一陣疼痛，痛得我直打哆嗦。
I shivered involuntarily with an inexplicable dread.
我懷著莫名其妙的恐懼，身不由己地不寒而栗。
Love is not to say that and should not, sometimes involuntarily pay nothing.
愛(ài),也不是說(shuō)該與不該,有時(shí)是身不由己的付出罷了。
代表處的征稅辦法
BEC商務(wù)英語(yǔ)經(jīng)典句：
第一句:Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office?
我公司代表處剛剛成立，代表處的征稅辦法是怎么樣的?
A:Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office?
我公司代表處剛剛成立，想了解代表處的征稅辦法。
B:I will try.Generally speaking,there are three levying methods,namely return,assessment,and the derivation.
可以。一般有申報(bào)，核定和換算三種繳稅模式。
第二句:In this case,the taxable receipt can be assessed on the basis of 3% of the whole contractual turnover,provided that you can provide the whole contractual documents introduced and bargained within China.
如果能提供在境內(nèi)介紹成交的全部合同資料，可以按合同交額的3%核定傭金計(jì)稅。
A:We can do like that.But sometimes we serve the clients without receiving fees.
我們可以那樣做，但有時(shí)為客戶服務(wù)不單計(jì)傭金。
B:In consignment trade for other company,fees are also calculated as net price amount by selling price deduce purchase price.
代理商品貿(mào)易時(shí)所收取的進(jìn)銷差價(jià)現(xiàn)同傭金。
A:n this case,the taxable receipt can be assessed on the basis of 3% of the whole contractual turnover,provided that you can provide the whole contractual documents introduced and bargained within China.
如果能提供在境內(nèi)介紹成交的全部合同資料，可以按合同交額的3%核定傭金計(jì)稅。
商務(wù)英語(yǔ)背誦句型:
What do you mean by the method of derivation?
什么是以支出換算收入?
We can derive your taxable receipt from your expense.
我們可以通過(guò)辦事處的費(fèi)用水平來(lái)推算你的應(yīng)稅收入。
怎樣解釋納稅申報(bào)的重要性
BEC商務(wù)英語(yǔ)經(jīng)典句：
第一句：My company has been fined because we failed to file the tax returnm but we have not got any business income at all.
我公司因未進(jìn)行申報(bào)而被罰款�？晌覀儾](méi)有取得營(yíng)業(yè)收入呀。
A: My company has been fined because we failed to file to the tax returnm but we have not got any business income at all.
我公司因未進(jìn)行申報(bào)而被罰款�？晌覀儾](méi)有取得營(yíng)業(yè)收入呀。
B: According to the Chinese law, the taxpayer must file its tax return within the prescribed time, no matter whether it has business turnover.
中國(guó)法律規(guī)定，即使沒(méi)有營(yíng)業(yè)收入、沒(méi)有稅可繳也要在規(guī)定時(shí)間被申報(bào)。
第二句：If both the tax payable and tax return are overdue, what will happen?
如果繳稅和申報(bào)同事過(guò)期了怎么辦?
A: If both the tax payable and tax return are overdue, what will happen?
如果繳稅和申報(bào)同事過(guò)期了怎么辦?
B: The tax authority will set new dead line for the return and impose a fine on the taxpayer that fails to file the return, on the other hand, levy a surcharge for each day that the tax remains in arrears.
稅務(wù)部門會(huì)重新指定申報(bào)期限，并在罰款的同時(shí)，對(duì)逾期納稅按日加罰滯納金。
BEC商務(wù)英語(yǔ)背誦句型：
The taxpayer will face stringent criminal punishment in addition to the fine.
除罰款外要追究刑事責(zé)任。
These punishment also apply to the taxpayer that reports false tax return after receiving administrative penalties twice or more.
這些處罰也適用于有過(guò)兩次及以上行政處罰又進(jìn)行虛假申報(bào)的情況。
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