1. 1, 4, 15, 64, ___325
2. A, B WALK OPPOSITELY FOR 15 METERS, AND BOTH TURN LEFT AND WALK FOR 20 METER
S, WHHAT'S THE DISTANCE? 50
3. A,B,C HAVE A TOTAL OF 288RMB AND SPEND THE SAME AMOUNT. A LEFT 20RMB,B AND
C 5RMB EACH. HOW MUCH DOES A HAVE AT FIRST? 106
1)speciality: whether
we could orgnise seminar for all the workers to study and discuss the new
accounting rules
2)Work efficiency:
whether we could organise a course for keyboard shortcuts learing, meanwhile we
can organize some relevant interesting contest, which not only could increase
the communication among all the workers, but also could increase the work
efficiency
2)Work efficiency:
whether we could organise a course for keyboard shortcuts learing, meanwhile we
can organize some relevant interesting contest, which not only could increase
the communication among all the workers, but also could increase the work
efficiency
小明:
1_professional
skills:
if it is possible to
organize study and discussion of the NEW ACCOUNTING STANDARD
2 working efficiency
if it is possible to
organize the study of shortcut key operation and corresponding funny
games,thus,the communication between colleagues as well as the working
efficiency will be improved
周婷:
1) Professional skills: whether if u can
organize team members together to learn and discuss the new accountant
rules
2) Work efficiency: whether if u can organize
team members to learn the operation of keyboard shortcuts then set up a related
interesting game, therefore it will not only enhance the communications between
the colleagues but also improve their work efficiency.
1. China is now the number one of FDI
(Foreign Direct Investment) in the world. What measures should China
improve to maintain the position in the future?
China’s
absorption of foreign investment is an important content of China’s
fundamental principle of opening up to the outside world, and also an important
component of Deng Xiaoping Theory, and is one of the great practices of
building up socialist economy with Chinese characteristics. The Third Session
of the Eleventh Central Committee of the Party in 1978 confirmed over again the
ideological line of emancipating the mind and seeking truth from facts, and
realized the historical transformation of key work for the entire Party. It also
established the basic line of focusing on the central task of economic
construction, and made up the great decision of reform and opening up to the
outside world. The Law of thePeople’sRepublicofChinaonChinese-Foreign
Equity Joint Ventures, was promulgated by the National People’s Congress in
1979, then the work of utilizing foreign capital as an important content of
opening up to the outside world initiated as China’s fundamental principle.
After twenty years of great efforts, the scale of absorbing foreign capital
increasingly expanded as well as the level was increasingly upgraded when China’s law and
managerial system on foreign investment have been gradually perfected. The
achievements won the whole world’s attention, which effectively promoted the
continuous, fast and healthy development of national economy. I The basic means of China’s
absorption of foreign investments
The foreign investments are basically divided into direct investment and other
means of investment. The direct investment, which is widely adopted, includes
Sino-foreign joint ventures, joint exploitation and exclusively foreign-owned
enterprises, foreign-funded share-holding companies and joint development. The
other means of investment includes compensation trade and processing and
assembling. 1.
Sino-foreign joint ventures
Sino-foreign joint ventures are also known as share-holding corporations. They
are formed in China
with joint capitals by foreign companies, enterprises, other economic
organizations and individuals with Chinese companies, enterprises, other
economic organizations and individuals. The main feature is that the joint
parties invest together, operate together, take risk according to the ratio of
their capitals and take responsibility of losses and profits. The capitals from
different parties are translated into the ratios of capitals, and in general
the capital from foreign party should not be lower than 25%.
The Sino-foreign joint ventures are among the first forms of China’s
absorption of foreign direct investment and they account for the biggest part.
At present they are still a great part in the absorption of foreign
investments. 2.
Cooperative businesses
Cooperative business is also called contractual cooperation businesses. They
are formed in China
with joint capitals or terms of cooperation by foreign companies, enterprises,
other economic organizations and individuals with Chinese companies,
enterprises, other economic organizations and individuals. The rights and
obligations of different parties are embedded in the contract. To establish a
cooperative business, the foreign party, generally speaking, supplies all or
most of the capital while Chinese party supplies land, factory buildings, and
useful facilities, and also some supply a certain amount of capital, too. 3.
Exclusively foreign-owned enterprises
Exclusively foreign-owned enterprises, which are totally invested by foreign
party in China by foreign companies, enterprises, other economic organizations
and individuals in accordance with laws of China. According to the law of
foreign-funded enterprises, the establishment of foreign enterprises should
benefit the development of our national economy and agree with at least one of
the following criteria: the enterprises must adopt international advanced
technology and facility; all or most of the products must be export-oriented.
The foreign funded enterprises often take the form of limited liability. 4.
Joint exploitation
Joint exploitation is the abbreviation of maritime and overland oil joint
exploitation. It is a widely adopted measure of economic cooperation in the
international natural resources field. The striking features are high risk,
high investment and high reward. The joint development is often divided into
three steps: exploitation, development and production. Compared with the other
three means mentioned above, joint cooperation accounts for a small ratio.
5. Foreign-funded share-holding companies
Foreign companies, enterprises, other economic organizations and individuals
can form foreign funded share-holding companies in China with Chinese companies,
enterprises, and other economic organizations. The total capital of the
share-holding company is formed by equal shares，shareholders
will take due responsibilities for the company according to shares purchased; Company
will take responsibilities for all its debts through all its assets and the
Chinese and foreign shareholders will hold the shares of the company. Among
them, the shares purchased and held by foreign investors account for more than
25% of the total registered capital of the company. Limited company can be
founded either by means of starting-up or raising, and the limited liability
company invested by the foreigners can also apply to turn into share-holding
companies. The qualified enterprises can also apply to issue A & B share
and list abroad.
6. New types of foreign investment
While expanding areas and opening-up domestic market, China is also exploring
and expanding actively its new types of utilizing foreign investment such as
BOT, investment company and so on. Since multinational merger and acquisition
has become the major type of international direct investment, Chinese
government is now researching and enacting related policies so as to facilitate
the foreigners to invest in China
by means of merger and acquisition. II. China’s
policy direction of absorption of foreign investment
We should hold up high the flag of Deng Xiaoping Theory, follow the requirement
of three representatives, center on the principles and policies of our nation’s
economic and social development determined at the 16th National Congress of the
Communist Party of China, adapt to the new situation of world economic
development, stick to the principles of active and reasonable utilization of
foreign capital, combine foreign capital absorption with economic structure
adjustment and industrial upgrading promotion, the improvement of socialist
market economy system, the reinforcement of enterprise competitiveness, the
expansion of export and development of open economy, the vigorous exploitation
of China’s western area, and promotion of regional economies´ harmonious
development. Measures should be taken to further improve the soft environment
for foreign investment, explore actively new methods for absorbing foreign
capital, put emphasis on absorbing advanced technologies, modern management and
special talents, and actively absorb foreign capital to invest in industries of
new and advanced technologies, encourage multinational to set up district
headquarters, research and procurement centers; speed up the development of
supporting industries and push on the service trade field to open up to foreign
countries step by step. 1.
Energetically improve the political and legal environment for foreign
investment, and to enhance legal administration level. According to our
commissions for joining WTO and the requirement for our opening-up process, we
will further improve the legal system of absorbing foreign investment, keep on
the steadiness, consistency, predictability and feasibility of the policies and
laws of foreign investment laws, try to create a united, steady, transparent
and predictable environment for foreign investment. We will further simplify
the examination and approval procedures for foreign investment and adopt a
standardized examination and approval system; reinforce our sense of legality,
try to be open, just and transparent, and establish an incorruptible,
industrious, pragmatic and effective government, creating a good administrative
environment for foreign investment. 2.
Maintain and improve an open and fair market environment. We should combine
this with the current work of rectifying and standardizing the order of market
economy, prohibit firmly the improper collecting fees from foreign companies as
well as improper inspection and fine of them. Measures should be taken to
destroy local protectionism and industrial monopoly. We should also enhance the
lawful measures to protect the intellectual property right and take strong
actions against illegal piracy, therefore, establish an open, unified and fair
market environment, further perfect the complaining mechanism of foreign-funded
and protect the legal rights of foreign merchants according to law.
3. Further open the field of service industry. In accordance with China’s
self-development and Commitment to the WTO, we will open this field vigorously
and steadily and systematically, perfect rules and regulations for service
industry and formulate a united and standard system for accession into the
market of foreign investment service. We will encourage the import of modern
service concepts and advanced management experiences, technologies and modes of
modern market operation, improve structure of service industry in China. 4.
Encourage foreign businessmen to invest in the new high-tech industry, the
basic industry, and supporting industry. The ability of technology innovation
and sustainable development directly reflect the competitiveness advantages of
a country. We will continue to encourage foreign investors to introduce,
develop and innovate technology and to invest in technology-intensive project,
and projects with advanced technology and to guide in enterprise registered
capital proportion limitation and funding condition. The relevant stipulations
of setting pioneering investment enterprise should also be consummated in order
to facilitate the conditions of setting and developing high-tech corporations.
We should attract foreigners to invest in supporting industry and encourage the
localization of new materials, push domestic small and medium-sized enterprises
to enforce cooperation with foreign companies and introduce the advanced and
applicable technology to match the large foreign-funded enterprises, thus to
enter the production and sales network of multinational companies.
5. Attract actively more multinational companies to invest in China.
Multinational companies as leading force of today´s world economy. We will pay
more attention to improve the relevant policies to attract multinationals to
invest in China,
establish the local headquarters and set up cross-country procurement centers.
Using the experience and methods of merger and acquisition of other countries
and taking the economical system with China’s characteristics and realities of
into consideration, we should speed up the step to draft and improve the
practical policy and stipulations of investment through merger and acquisition,
further revise the relevant stipulations of the foreign-invested share-holding
companies, push the formulation and perfecting of BOT and special permission
transfer investment methods, the various stipulations for foreign-funded enterprise’s
listing domestically and abroad. 6.
Further promote foreign invest in the central and western regions. Vast areas
in these regions are rich in resources for farming and stock raising, mineral
resources and tourist resources. With a large population and a market of great
potential labor forces, other key elements for production are relatively
inexpensive with the steady progress and western development strategy, such
facilities as transportation, communication and construction has impressively
improved. Because of the improvement of investment environment and ecological
development and emergence of potential for the development of specialty
economy, foreign businessmen who invest in these regions are facing brand-new
opportunities and great development space.
FDI
to China should Remain Stable
By Jiang Wei 2006-07-19 China's
foreign direct investment (FDI) should remain stable in the second half of the
year, but correcting the trade imbalance will be difficult in the short term,
according to the National Bureau of Statistics.
"FDI to China
will remain at the same level as last year," said bureau spokesman Zheng
Jingping.
He said the government would continue to encourage the flow of investment in
and out of China,
adding that the country needed time to digest the large amount of FDI after
years of big increases. FDI flowing into China totaled US$28.4 billion in
the first half of the year, a decline of 0.47 per cent from a year ago. But according to Zheng, "foreign investment in China is still strong."
He attributed the drop to the strengthening of regulations and laws on
environmental protection, the social security system and approvals of land
transfer, which increased costs to some foreign investors.
"(The decline) also resulted from abundant domestic investment and other
countries' policies to attract foreign investment," he said.
Contracted FDI, which indicates the future trend of foreign investment, in the first half hit US$88.5 billion, up 2.7 per cent
year-on-year. Zheng added that it is difficult for China to maintain a high growth
rate on the large base. China
has attracted US$50 billion to US$60 billion in FDI each year over the past few
years.
In another development, Zheng predicted China would face difficulties in
correcting the trade imbalance in the short term while processing trade
accounts for half of the total trade volume. China's imports and exports totaled US$795.7 billion in the first
half. Exports rose 25.2 per cent year-on-year to US$428.6 billion in this
period, while imports rose 21.3 per cent to US$367.1 billion. The trade surplus for the first six months totaled
US$61.45 billion, up 54.9 per cent year-on-year. Zheng said that the growth rate of exports decreased
7.5 percentage points from last year, while the growth rate of imports
increased 7.3 percentage points.
"Generally speaking it will help reduce the trade surplus," he said,
adding that it was processing trade that kept the surplus high.
The growing trade surplus has put China under pressure from major
trade partners to make progress in balancing imports and exports.
Zheng noted that China's
imports of raw materials continued to increase at a fast pace in the first
half, while exports of high-energy consumption products decreased in this
period. For example, China imported some 73 million tons
of crude oil, up 15.6 per cent from a year ago, 18.2 million tons of oil
products, up 16 per cent year-on-year, and 160 millions tons of iron ore, up
22.9 per cent year-on-year. Meanwhile, exports of coal declined 12.7 per cent
year-on-year in the first half of this year. Coke was down 10.7 per cent and
alumina was down 20 per cent.
"In the past, when foreign investors made profits in China they often
transferred the money to other countries, but now due to the improvement of the
Chinese market they can make good profits here, so they often reinvest in
China," Zheng said, adding this would increase the nation's foreign
exchange reserves.
But he said the government does not intend to have a high level of foreign
reserves.
2/3 of FDI in China
comes from overseas Chinese
Foreign direct investment has been increasing very fast in China, and many
people start to worry about the economic security of the country. However, a
report by Shen Danyang, vice director of the Research Institute of the Ministry
of Commerce, proves that there is nothing to worry about.
In fact, over 67% of FDI in China
comes from overseas Chinese, thus the stability and technological
transferability are guaranteed, and thus FDI will not pose any risks to China's
economic security.
However, most overseas Chinese enterprises have the channels of their own, and
they are prone to exportation. What's more, about 80% of joint-venture
manufacturers in China are
invested by overseas Chinese, which does contribute to China's great
trade surplus.
FDI in China tops 63 bln USD in 2006
BEIJING, Jan. 15 (Xinhua) -- Foreign direct investment (FDI) used in China
in 2006 topped 63 billion U.S. dollars, up 5
percent over the previous year, said Commerce Minister Bo
Xilai on Monday.
It reversed a downside trend in the first
half of the year, Bo said at a national conference on commerce work held in Beijing.
The exact contractual value of foreign
funds was not available at press time.
Bo said China would make effective use of
foreign funds and make the service sector a key area to attract foreign
investment.
Although China has been the largest
recipient of foreign investment among all developing nations for 15 years,
there is much to be done to improve both of its quality and quantity, Vice
Premier Wu Yi has said.
China is to channel more foreign
investment into research and development centers, new high-tech industries,
advanced manufacturing, and the energy conservation and environmentally
friendly sectors.
At the same time, investment that helps upgrades
China's
agriculture and traditionally manufacture is also encouraged.
While receiving large amounts of FDI,
Chinese companies have been actively investing overseas, said Bo.
The overseas investment
of Chinese multinationals totaled 16.1 billion U.S. dollars last year, up 32
percent year-on-year.
Xinhua 发布日期：2007-01-16
2. What are the advantage and disadvantage of a freely
convertible currency? Do you think china will allow RMB to freely float on the
international market in next 5 years?
[a href="http://www_forexblog_org/2007/12/china-off-the-h_html"]China off the
Hook...Again[/a])
Since
even before the dawn of the Forex Blog, commentators have been speculating that
the US Treasury Department would officially brand China as a "currency
manipulator" in its semi-annual report to Congress.
Such a label is important because it would enable the US to levy tariffs and other economic penalties
against China.
However, another report has been issued, and one more time the Treasury
Department glossed over China's
de facto control over the Yuan. The report did criticize China for
failing to appreciate the RMB rapidly enough, since the 12% gains it has racked
up over the last two years have been largely offset by inflation. The
report also referred to China's
widening trade surplus and accompanying growth in foreign exchange
reserves. US politicians, however, are less than pleased, and are
preparing to take matters into their own hands. The Associated Press
reports:
"In
refusing to brand China
as a currency manipulator, which is so obvious, the Administration gives
Congress no choice but to act on its own. This report is the strongest case
possible for our legislation," said [one high-ranking Senator] Schumer.
[a href="http://www_forexblog_org/2007/12/oecd-chinese-yu_html"]OECD: Chinese Yuan
Still Too Low[/a])
The
Organization for Economic Cooperation and Development (OECD) recently issued a
report on the Chinese Yuan, which thoroughly assessed the currency’s
appreciation since it was “revalued” over two years ago. While the Yuan
has technically risen over 10% against the USD, the OECD concluded that in real
terms, the currency has actually fallen. The official rate of inflation hit
6.5% this year, and international economists reckon the true figure is probably
much higher. Furthermore, the government recently revised its estimate for
full-year GDP growth to 11.4%, which means price levels may rise further,
eating into the real value of the RMB. In fact, the OECD estimates that
the Yuan remains undervalued by as much as 40% and views the “solution” as a
combination of tighter monetary policy and looser exchange rate policy.
The Associated Press reports:
While
the report did not directly criticize China's foreign exchange controls,
it noted that efforts to tighten money supply to counter inflation were not
having much impact.
[a href="http://www_forexblog_org/2007/12/china-trade-sur_html"]China Trade Surplus
Sets New Record[/a])
Despite,
or perhaps because of the appreciating Yuan, China's trade surplus with the US is growing
by 50% on an annualized basis, and is set to surpass $250 Billion for the
year. In theory, the more expensive Chinese currency should reduce US dependence
on Chinese exports and narrow the trade imbalance. In practice, the US is actually importing a greater quantity of
goods and services from China
and is also paying higher prices because of the appreciating Yuan. Ironically, the US
Treasury Secretary is scheduled to discuss this matter with his Chinese
counterpart next week, and is expected to pressure China to appreciate the RMB even
faster against the Dollar. Unfortunately, China's hands are partially tied as
a result of an agreement it already signed with the EU, under which it promised
to appreciate the RMB against the Euro. Bloomberg News reports:
Under
the current regime, the yuan is allowed to move as much as 0.5 percent against
the U.S. dollar every day, from the previous limit of 0.3 percent. "There
will be a broadening of the trading band again in the next few months,"
said one analyst.
[a href="http://www_forexblog_org/2007/11/why-china-may-n_html"]Why China Should
Not Dump the Dollar[/a])
In fact,
China may have to increase
its exposure to the dollar, according to the [a href="http://www_washingtonpost_com/wp-dyn/content/article/2007/11/12/AR2007111201075_html"]comments of
Brad Setser[/a]) of the Council of Foreign Relations: "In my mind,
so long as China resists
more rapid appreciation of the renminbi versus the dollar, it's rather
difficult for China
to diversify in any meaningful way against the dollar. If China really
started to diversify away from the dollar, I think it's a big enough player
that it would put downward additional pressure on the dollar."
And
additional downward pressure on the USD should be what China is trying
to avoid. China, being the
largest exporter to the U.S.
does not want to see appreciation of its currency against the USD, as that
would make its goods more expensive (and therefore less competitive) in America.
In fact,
Setser goes on to say that in order to prevent the USD from sliding even
further downward against the RMB, China would have to not only retain
its present stock of USD, but in fact buy even more.
The
Chinese Yuan has crossed the psychological barrier of 7.5 RMB/USD, a level last seen nearly a decade ago.
The currency’s appreciation has been gradual but visible, not
withstanding the cries of western bureaucrats. By all accounts, the Yuan
will continue rising, though not at the same pace as its trade surplus, which
is projected to jump from $177 Billion in 2006 to $300 Billion in 2007. Predictions
regarding the extent of the appreciation range from 20% to 400%, the
implication being that it depend who you ask. But the general consensus is
clear: the Yuan is pointing upwards. Bloomberg News reports:
Non-deliverable
forward contracts show traders are betting the yuan will reach 7.0070 in 12 months, a gain of 6.9
percent from the spot rate, and 6.95 by the end of 2008.
[a href="http://www_forexblog_org/2007/07/china-to-float-_html"]China to Float the
Yuan?[/a])
Since it
was freed from its fixed exchange rate regime two years ago, the Chinese Yuan
has appreciated nearly 9% against the USD. While the Yuan’s exchange rate
is clearly managed by the Chinese government, many commentators agree that its
rise has given off the aura of a floating currency. One economist thinks China will cement this perception the conclusion
of the Beijing
Olympics-to be held in 2008-and allow the currency to float freely, at which
point it could surge by as much as 10% against the USD. Evidently, China
is growing tired of the lack of control it has over its domestic economy due to
its exchange rate policy and is clearly overwhelmed by the need to continue
growing its forex reserves (which now stand at $1.33 trillion) in order to
control the Yuan. Bloomberg News reports:
“They
have to adopt a free-float system; it's not a question of whether they will,
but a question of when. After the Olympics, the new leadership will be firmly
in place.”
#V:f$Y.n$T4M8swww_hiall_com_cn3.
What must china do to improve the confidence of foreign investors and create a
stable and open market economy? 1~6G&B.\"o1T,Z*@#c!Z)Q4.
Comment on Chinese consumer confidence of internet based commerce?
China internet: The long march toward e-commerce
FROM THE ECONOMIST INTELLIGENCE UNIT
By Alice Woudhuysen China is known the world over as a leading producer of electronic equipment and high tech goods. But when it comes to the buying and selling products over the internet, the country is still in its infancy.
In a country famous for its government-led plans, this month saw an entirely new one when the Chinese government rolled out its first e-commerce development plan. Dubbed the “E-Commerce Development Plan during the 11th Five-Year Period,” the plan aims for China to have a basic support systems and technical services to support the development of e-commerce nationwide within three years.
By 2010, according to China's bureaucrats, e-commerce will become an "important industry" and e-commerce applications should promote the "dramatic growth of economic and social development in China." Given the state of the country's internet network to date, this could be a very tall order indeed.
On the plus side, internet usage has grown rapidly in China over the past ten years. The EIU predicts that by the end of 2007, China will have more than 140m internet users and that within the next few years it will overtake the US as the country with the most internet users in the world. However, in terms of e-commerce, China remains at the starting blocks.
According to China-based IT consultancy Analyses International,China’s retail e-commerce sales reached US$657m in 2006 and may triple to US$1.25bn in 2010. By comparison, the US Department of Commerce estimates that US retail e-commerce sales reached US$122bn in 2006 and are growing at over 20% annually. China’s e-commerce is lagging behind most developed markets because it is hindered by a lack of policies, a proper credit system and poor logistics. The new e-commerce development plan should help to tackle these problems. And, while China should not expect to catch up with the US in terms of market share, it can expect to benefit from US internet companies investing in China. A nascent B2B market
According to a report by Chinese market research and advisory firm ChinaCenter for Information Industry Development Consulting (CCID Consulting), the trade volume of China’s e-commerce - which includes business to business (B2B), business to consumer (B2C) and consumer to consumer (C2C) - grew by 52% in 2006. However, whilst 99% of China’s 42 million companies are small and medium-sized, only 3% of them made deals over the internet in 2006.
Conversely, in the US, B2B e-commerce is progressing rapidly, with the US Census Bureau estimating that over 94% of all e-commerce can be classified as B2B. According to an end-2003 review from the Institute for Supply Management and US market research firm Forrester, 85% of large US companies use the internet to purchase materials and services.
As the EIU’s 2007 e-readiness rankings suggest, China is actually a beneficiary of the growth of B2B volumes in the US. The result has been the creation of big, sophisticated B2B transaction service providers, including one of the world’s largest online B2B marketplaces, Alibaba. US portal Yahoo! bought a 40% stake in Alibaba for US$1bn in 2005. Today, over 15m business and consumer customers in China use Alibaba’s online platform. While most do not pay to use basic services, more than 100,000 businesses do. The Chinese firm is evolving into a comprehensive supplier of online business development resources for Chinese customers: many of whom would not be doing business online at all if not for Alibaba.
An inefficient credit system
E-commerce platform vendor Art Technology Group (ATG) suggests that only 24% of China’s internet users currently shop online. Although the Chinese government is eager to increase B2C e-commerce, it largely depends on credit card purchases, and it is very difficult for the average Chinese citizen to get hold of a credit card.
Countrywide, it generally takes more than a month to obtain a credit card in China as the banking system remains highly inefficient. Individuals spend a long time dealing with an inefficient system of credit checks and sub-par service, where consumers regularly have to wait in two-hour long queues to see a bank teller.
In 2004 there were just 10m cards in circulation in China. Although 2006 saw the addition of 15.6m credit cards, there are still fewer than 50m credit cards in circulation for an emerging middle class of 250m. And even those fortunate enough to have a credit card find that their cards lack viable credit limits because of Chinese banks ’ weak risk-management departments.
However, this situation is beginning to change. Banks such as China Merchants Bank (CMB) are pushing hard to develop credit cards for use in online transactions. CMB, which is the market leader, is also coming up with co-branded credit cards to appeal to younger Chinese customers. To date, it has forged relationships with Young Card, Bertelsmann, Hello Kitty, MSN mini, Ctrip (CTRP) and Air China (AIRYY) to name a few. Given that an estimated 90% of all online shoppers in China are under 40, this should be lucrative for both banks and online retail sites.
China’s financial services market is also opening its doors to global banks such as Citibank, Standard Chartered and HSBC, which are all buying stakes in Chinese banks. In October 2006, GE Money (the consumer and small business financial services unit of General Electric) invested US$100m in Shenzhen Development Bank (SDB) and launched a credit card with the bank and Wal-Mart.
Online trust
Even with a better credit system, the success or failure of e-commerce strategies is linked to the issue of online trust. According to a survey produced by US-based research and advisory company in August 2006, even in the US, nearly half of online adults said that concerns about theft of information, data breaches or internet-based attacks affected their purchasing payment, online transaction or e-mail behaviour. The financial cost of this mistrust in e-commerce was approximately US$2bn in 2006. Gartner also estimates that US$913m in 2006 e-commerce sales were lost because of security concerns among online shoppers.
China’s problem is that it lacks an online payment system for handling credit card transactions in a safe and efficient manner, meaning that only about one in three online purchases is made using a credit card. The remainder are paid with cash on delivery or post office transfers. What is clear is that the government needs to develop a better online payment system and encourage e-commerce sites to support multiple payment models which allow greater flexibility when purchasing goods.
Another issue linked to online trust are the products themselves. Home-grown internet retailers offer a limited product selection, of which the quality is often suspect. In March this year for example, online book store Dangdang_com was forced to apologise to a publishing house for selling pirated books online. Incidences like these lower consumer confidence, thus hindering e-commerce growth.
Poor logistics
Also hampering China’s e-commerce growth are its poor logistic and distribution networks, which restrict how far apart sellers and buyers can be, thus making sending purchased items difficult.
US internet retailers such as Amazon are helping to remedy the situation. In June this year, Amazon invested more capital into its Chinese e-commerce operation Joyo_com. It introduced some of the features of its worldwide sites to the Chinese market to boost its performance, offering free shipping on all orders and providing customer-specific purchase recommendations. It has also increased its stake in Joyo_com, which subsequently changed its name to Joyo/Amazon.
Amazon first invested in Joyo_com in 2004, when it was generally considered to be China’s leading B2C provider. According to Analysys International, the Chinese website Dangdang_com appears to have grown faster than Joyo/Amazon in terms of registered users. Dangdong_com now has 18% share of the B2C market, whilst Joyo/Amazon has 12% and Cncard_com has just 6%.
Although these are the top three service providers, they control only 36% of the B2C market. The rest of the market is occupied by a huge number of small-scale B2C vendors, which look unlikely to benefit from foreign investment.
Foreign investors
Foreign internet retailers are eager to establish their operations in China. Websites such as Google, Yahoo, eBay and MySpace are all trying to break into the fast-growing China market. eBay acquired Chinese shopping site Eachnet in 2003 and Japan’s Rakuten has invested in Ctrip. However, local players like Baidu, NetEase, Alibaba and Alibaba’s Taobao auction site are still dominating their Western rivals.
This is encouraging for China, which may not want to rely too heavily on the US for e-commerce success. However, by remaining open to the US, and by the US remaining open to China, both countries look set to benefit. US companies will gain entry to China’s growing e-commerce market, whilst transferring new technology, operational expertise and business knowledge to China.
China can still do a lot on its own. Once it has rolled out its e-commerce development plan and improved its credit system and logistics, this should increase online trust. This, in turn, should successfully increase online spending.
It might be worth questioning how big a role the government can take in all this considering that the e-commerce market in China is dominated by private sector companies. However, the plan does highlight the government’s awareness of the huge potential of e-commerce and its determination to enhance, not block, its development.
SOURCE: INDUSTRY BRIEFING
5. How to build a transparent and equal environment for foreign investors?
6. Shanghai has
successfully bid for World Expo. What is the benefit of this to the city and to
china as a whole?
In my
opinion, both Shanghai and China have a lot of benefits from
the successful bid for world expo:
First, it can enhance the reputation. As a developing country, China needs
this chance to open itself to all over the world. And shanghai, the
representative of boomtown, also lean on this opportunity to express itself.
Second, its success can attract more overseas capital for both china and
shanghai. China
is the biggest country which attracts FDI, and shanghai is the biggest city in
china. Through the expo, they all can earn a lot.
Third, the success can make Chinese know more about world.
In the expo, many countries bring their splendid work to china, to shanghai, we
Chinese can compare the difference among them, feel the exchange of culture,
and make new friends.
In the eye of china, it successfully “market” shanghai to all over the world
through expo, after that, there must be more and more opportunities in the
future, then, the following cities maybe Beijing,
Guangzhou,
Shenzhen and so on. It is a real large chance for china.
In the eye of shanghai, it is the biggest city in china now, after this expo,
it strengthen the position. It catches up with the developed cities, such as London, Tokyo, New York, Hong Kong and
so on.
Every coin has its two sides, china and shanghai benefit a lot from the expo,
the other countries also have useful things from the expo and china. The expo
really promote the global communication, including economy, politics, culture,
and of course, construction. Win-win situation is just we Chinese’s expectation,
and we must and be able to achieve this goal, trust china!
9p-Y%Y(o0G7m)Vwww_hiall_com_cn7.
The Expo 2010 is coming to Shanghai,
what is the long term viability of the costly building and infrastructure at
this venue?
The
expo 2010 is coming to shanghai, after the Olympics 2008 inBeijing.
We must make long plan to the allocation of buildings and infrastructure after
the expo. First, the plan
should be based on sustaining development strategy. This is the guide line, and it is our
working principle. That is, we must make the most use of constructions, and
never allow any waste and abandon.
Second, before the expo, we should have a blue print for the expo
constructions. Such as the construction materials, locations, coordination with
the circumstances and so on.
1. In the aspect of materials, if we decide this construction would be a
department after the expo, that is, it is for permanent goals, we chose the
high quality and unchangeable materials. If not, we chose recycling materials, and
then we can destroy it at the least cost.
2. In the aspect of locations, we must refer the local conditions. For example,
if someplace needs hospital, the expo just has a plan to build one, we can
build it there. Another, we can make decision by the density of people, if it
is low density, we can build more than the high density places. Then, after the
expo, we can change the buildings to apartments. It can attract people to
habitant there, for lessening the high density pressure.
3. The aspect of coordination, we must keep touch with the different
department, such as transport, hospital, environment and so on, to have a whole
plan, for the sake of shanghai, it maybe needs some department make concession
in sometimes.
Third, we can use for reference to best practices in developed countries. They
must be more professional and experienced, Such as the former expo, Olympics
and so on.
In a word, it is wise to make the whole plan before construction. It is too
late to consider the long term viability after the expo. And in the process of
relocation, we must consider about a lot, such as environment, density,
function and so on.
8. Can shanghai ever truly become a financial center rival to HK? If so, when
and how?
Shanghai
Basic Information:
Area: 6,185 sq. km
Capital: Shanghai
Population: Approximately 16 Million
Language: Shanghainese, Mandarin local dialect. Outside large hotels, very
little English is spoken.
Religion:
If one simply counts
heads, Shanghai is the
biggest city in the biggest country on Earth. If one simply scans statistics,
this is China's
capital of commerce, industry, and finance. But numbers don't tell the whole Shanghai story. Shanghai has a colonial past more intense than that of any
other city in China, save Hong Kong, and this legacy gives it a dramatic character,
visible in the very facades of its buildings. But the city is not only a museum of East meeting West on Chinese soil.
Overnight Shanghai
has become one of the world's great modern capitals, the one city that best
shows what the whole nation is becoming at the dawn of the 21st century. The
pulse of Shanghai is the pulse of Asia's future. Shanghai
was not always much of a delight to tour, but it is now. During the 1990s, Shanghai was torn apart and rebuilt, headlining the
economic boom that shook China
to its foundations. One in five of the world's high-lift cranes was at work in
the streets of Shanghai
then, raising tower after glass-and-steel tower in the ruins. Shanghai resembled the largest construction
site ever conceived, and it was not always a pretty sight for tourists. But
this first great phase of modern reconstruction has passed, and a new, more
vital Shanghai
has emerged. It is a city that a visitor can comfortably enjoy and explore for
the first time since those romantic days of the 1930s, when old Shanghai was a notorious
playground for foreign adventurers and a free-trade show for overseas taipans
and exploiters. The landmarks of Shanghai's
colonial period shine through for the first time since the communists came to
power over 50 years ago and worked their own duller magic on the cityscape.
Today there are
large nei ** orhoods of foreign architecture, wonderful for a stroll, where
Europeans, especially the French, once resided. Shanghai's great river of
commerce, the Huangpu, a tributary of the mighty Yangzi River, is lined with a
gallery of colonial architecture, known as the Bund, grander than any other in
the East, much of it recently refurbished and open to the curious visitor. The
mansions, garden estates, country clubs, and cathedrals of the Westerners who
made their fortunes here a century ago are scattered throughout the city, and
there is even a synagogue, dating from the days of an unparalleled Jewish
immigration to China.
Shanghai's
foreign legacy is epitomized by the Peace Hotel on the Bund, the 1929 creation
of a Jewish millionaire, today a masterpiece of Art Deco--a relic of the Jazz
Age. These are not the typical monuments of China,
but they are typical of Shanghai.
The East has a Western flavor in Shanghai, but at the same
time the creations of a strictly Chinese culture have not been erased. A walk
through downtown turns up astounding traditional treasures: a teahouse that
epitomizes all that was old China;
a classical garden as superb as any in Beijing
or Suzhou; an "OldTown" as quaint and chaotic as
any in China; active temples
and ancient pagodas; and a museum of Chinese art and artifacts that is universally
acclaimed as China's
best. If the pace of new Shanghai rivals that of New York City and its
nightlife and its cafes now echo the sophistication of Paris, if the
architecture and avenues recall 19th-century Europe rather than old Cathay,
this is still a Chinese city to the core.
Shanghai is also a city for
shoppers (Nanjing Rd.
is the number one shopping street in all of China),
but especially it is the place for those who want to see the future of China. Across
the mighty HuangpuRiver, which served as old Shanghai's
eastern border, a truly new Shanghai
is taking shape. Known as Pudong, this Shanghai East boasts its own modern
attractions: the tallest hotel in the world, China's
largest stock exchange, and one of the highest observation decks in Asia, the Oriental Pearl TV Tower. Not to be outdone, old
Shanghai has its own legions of new skyscrapers,
too, and a booming collection of fine international restaurants, several of
them taking over the rooftops of the colonial gems lining the Bund and the
mansions that had gone to seed in Shanghai's
French Quarter.
Incredibly crowded, densely packed, Shanghai is the raw center of China's commerce and industry. It
has energy and confidence, and it has new dreams. Its polluted rivers are being
cleaned up. Greenways and new parks are emerging. Historic nei ** orhoods, both
Chinese and colonial, are being spared the bulldozer and transformed into
avenues of shops and cafes. New theaters and cultural centers are attracting
top performers from China
and abroad.
Shanghai still has a long
way to go to become the New York
or the Paris of China. It is not yet as prosperous as Hong
Kong (its nearest rival), nor as international. But the raw
complexity of Shanghai
is its charm. Sipping a cocktail in a new French restaurant positioned high on
the rooftops over the Bund, one can look across the river into the future of China, at the burgeoning Manhattan of skyscrapers in Pudong where a
decade ago there was nothing but mud flats, rice fields, and village huts. Only
in Shanghai are
so many worlds, East and West, past and present, this elevated and pinched
together, shoulder to shoulder, like a Picasso mural. This is present-day China on a grand scale, where you can breathe in
the exhilaration of a new century for Asia.
*~.x#a(f+D/?$R大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包9. How can employment Market in
cities such as Beijing,
shanghai, accommodate the increasing number of migrant workers relocating in
these cities? 10. Discuss the economy and social impact of old child policy of China.晚婚晚育政策 -E.?*x*g1U'H)Y.y$u大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包11. Can China continue annual digit GDP
Growth? Discuss /s o7\+D$p9O大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包12. What problems do you
foresee in the accounting industry in the next 10 years?
LehmanBrown's outlook on the changing tax landscape in
China ... some Frequently Asked Questions
(1) What do you think will be the main changes on China's tax
system 5 and 10 years from today?
China's tax law system experienced great changes in 1994. The
changes have played an important role in boosting the country's economic
development and encouraging foreign investment into China. However, with the dramatic
evolvement of China
economy over the past ten years, it seems that many tax laws become quickly
outdated and do not suit the rapid economic development.
Also, China's accession
to the World Trade Organization (WTO)
provides a good opportunity to launch such reforms, as China needs to amend or revise many
of its existing tax laws which do not currently conform with the requirements
of the WTO.
According to Mr. Jin Renqing, Commissioner of the State Administration of
Taxation, one of the main tasks for the 10th five-year plan (2001-2005) is to
carry out a further reform on the current tax system. The objective of the tax
reform is to establish an efficient tax collection and management system. The
proposed tax reform shall include the following contents:
Value-added tax reform: The
current VAT system is production-oriented and mainly covers imports and sales
of movable/tangible goods. There are two aspects of the anticipated VAT reform:
changing to consumption-oriented VAT and expanding VAT scope to cover
activities originally subject to the business tax.
The government wishes to eliminate double taxation and thereby encourage
investments by the shifting to consumption-oriented VAT, as it will allow input
of VAT credit on purchase of capital goods.
(2) Do you foresee any changes in tax rates?
With respect to the enterprises income tax, there are presently two sets
of laws, one for foreign invested enterprises (FIEs) and foreign enterprises,
and one for domestic Chinese enterprises. There are current plans to unify the
systems.
The reason for unifying the two tax regimes is: It is one of the WTO
membership requirements that China
treat foreign enterprises and domestic enterprises equally. Also, such
unification will foster a more balanced economic growth. The expected changes
include (a reduction of) tax incentives and statutory enterprises income tax
rates.
Regarding individual income tax, the ultimate goal for reform in the PRC
is to make proper adjustments on the classes of taxable incomes and tax rates,
so as to lighten the tax burden on the individuals with lower incomes and to
strengthen the regulations on the ones with higher incomes.
Whilst China currently maintains a
"progressive" individual income tax system, the high degree of tax avoidance (especially amongst wealthier
individuals) and problems with tax collection procedures results in a skewed
burden of taxation towards "ordinary level" income earners. The
government has recognised this problem and has implemented systems, such as
targeting wealthier individuals, so as to more fairly collect taxes.
Another significant change we see may involve the convergence of
individual income tax systems for local Chinese citizens and foreigner tax
residents. At present there are a number of differences including a higher
tax-free threshold and greater allowable scope and levels of tax deductions for
'foreigners' (compared to China-domiciled tax residents). Whilst China has
benefited from this system for many years, by way of enticing "foreign
experts" into the country, the growing dissatisfaction with these
differences, along with political pressures, may result in a convergence.
Whether this will be by lifting local-resident tax allowances, or lowering
foreigner allowances, we are yet to see.
(3) Do you foresee any new taxes (for example, indirect
taxes? capital gains tax? VAT? goods and services tax? customs duty?
Because of the VAT system reform, business tax shall be changed
accordingly. In addition, the simultaneous operation of both taxes has led to a
number of administrative problems for taxpayers and tax authorities. There
still exists many difficulties and problems. The first is the necessity for
reducing VAT rates as the difference between the current VAT rates (6, 13, and 17
percent) and the business tax rates (3, 5 and 20 percent) may lead to the
increase of consumer prices.
Second, VAT is central government tax while business tax is a main source
of tax revenues collected by the local governments. The increasing of the VAT
scope will therefore decrease the business tax revenues, which will in turn
reduce local government's income. This may create obvious problems with budget
allocations and available revenues, especially for large infrastructure cities,
such as Beijing.
The government may use consumption tax as a tool to reflect its industrial
policy. With the rapid development of China economy, the proposed reform
on consumption tax is on one hand to expand the collection scope and on the
other hand to make proper adjustment on existing taxable goods. Some new goods
or products which have not been regulated under the current consumption tax
regime shall be imposed the consumption tax, while some goods which are already
subject to consumption tax may be taken out of the lists of taxable goods.
(4) Do you foresee any existing taxes being abolished?
We do not foresee any existing taxes being abolished. However, there are
some scholars suggesting a complete reform of the business tax and to apply VAT
to all business taxable activities.
1.回复email
Alice is going back in 3days,she asks for your information as follows:
How's our new TV Advertisement going
What's your advice for our strategy
What do you think is the best strategy to approach our Brand strategy in China
2_Charts of the 2004 oil company revenue
ExxconM,BP,Shell,Etion...(cannot remember),other （共5个矩形图,标出2004年的收入）
why you think the 4 company's revenue is different
what you think these companies will affect on the oil market
why you think these companies revenue is increasing dramatically from 2004
1，经理出差要你帮忙完成三件事，然后写EMAIL给他汇报： +z&[*A:P!N大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包 A，处理一些关于接待ambassador的detail 6E:` ]7y4A*|)P(X-O(n B，你对现已形成的计划有什么看法 'G"@"])q+U:p$G'o$t大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包 C，对于这次访问如何给大使留下深刻印象，提提你的建议 "@+U!_.i7n9C+yHiAll团队致力于求职培训，就业培训，商务礼仪培训，高考专业选择以及相关领域内的咨询业务。HiAll团队提供诸如简历修改，面试笔试培训等诸多信息服务,在帮助广大中国学生选择合适的大学专业、成功地找到好的工作和职业设计、职业咨询方面积累了大量的成功经验,是中国最优秀的大学生求职论坛。（别忘了写收件人） +|)A(L9r4]大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包2，关于Annual Traffic Death的柱状图写report，写三方面内容: %v-r0l5C7p*~大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包 A ,为什么你认为各个国家间存在差异？大学生求职,培训,找工作,笔试,面试,简历,求职资料,求 B，如果假设美国司机仅仅是在边际安全感上优于中国司机，why or why not? ;S%r8J1U4{ C, increase of car ownership 对此图的影响
1、为什么滨海新区可以发展起来？
2、为什么需要新的经济技术开发区（除了深圳和上海现有的之外）
EMAIL：9I3E.[%Z1p;W(Q&D3owww_hiall_com_cnTELL
THE ambassador 要来到访的
DETAIL .`!v8s#N S5w4J;b*m大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包your proposal of his
visit
suggestions for him to have a 难忘的经历
写一封信，我觉得最重要的是要注意条理清楚，点不能乱，商务回信,有必要看看商务英语写信的格式,0Q3i3m3r:G5c1u大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包写给自己的manager的，要涉及三个内容： 1）描述一个inefficient
procedure； 2）建议upgrade老设备； 3）希望办公室禁烟。 我觉得实习真是给我提供了不少素材，想起当初成天在文件堆里刨资料，我就盼着等全计算机化了我就按一个ctrl-f就全搞定了，又快又可靠多好啊。又想起当初Vivian老和her laptop较劲，我就想要是升一下级多好啊。再想起当初在消防通道里被全楼的烟民薰得头晕脑胀，就更是痛陈办公室吸烟的危害性。最后还不忘强调一下“People
First”啊“Quality
in everything we do”啊这样的标志性话语。大学生
给manager写一封信（150-200字，35分）
1）5H,x%{7k5i"t+H9R%F大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包tell
her the managerial expense account procedure 1[5V#e%R'y"{(z1I,P2V(N大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大礼包2）inquire he why
most manager are over budget on expense
3）your
suggestion on minimizing the managerial expenditure
write a letter to your manager, including three
things:
a. the sales forecast of the next month )@*I/f7t,P:N!f/s+IHiAll团队致力于求职培训，就业培训，商务礼仪培训，高考专业选择以及相关领域内的咨询业务。HiAll团队提供诸如简历修改，面试笔试培训等诸多信息服务,在帮助广大中国学生选择合适的大学专业、成功地找到好的工作和职业设计、职业咨询方面积累了大量的成功经验,是中国最优秀的大学生求职论坛。b. the budget increase of cover training (maybe...)
c. a suggestion about the new accounting procedure
写一封信给你的manager, 三个内容：
1. Arrangement of a meeting;
2. The reason why you are late for the conference;
3. report the progress of your project. （150-200words 35分）
写信给经理说三件事情－报销手续改变，询问为什么大多数经理费用超过预算，提出你的建议
1）中国gdp增长很快，常常成为报章头条，但是这些statistics的可靠性如何？
2) Will china's property boom continue
3) Adavantages and disadvantages of investment in west region of china
4) The effect of dievalue of RMB
5) SARS对中国经济几乎没有什么影响.如果冬天SARS再度来临,是否还是这样?
6) 近10年来中国社会有什么变化?
7) 西部开发正在迅速的进行中，你认为需要首先完成的三件事是什么？为什么？
8)
谈谈你对中国和北美文化之间差异的认识，你觉得这种差异是在扩大还是
缩小，为什么？
1.写一封信给SHALLY，包括以下几点内容： 一， ANNUAL DINNER的安排情况，细节。 二， 能不能促进员工间的COMMUNICATION？ 三， 今年的EVENT和去年有什么不同？ Dear
Shally,
I 'm glad to tell you the annual dinner impressed everyone greatly
.XXX was invited as the preside of our annual activity and he's really humorous.
At the annual dinner ,all young colleagues were in a same table ,at first ,we
drunk beer, but a few minutes later ,the colleagues who come from north China
felt it is better to use white wine instead of beer .
We then laughed and talked to each other and it's really a good way
for communication, because after a year's hard working, it’s a great
opportunity for us to relax, to share the experience and to make our future
plans.
The annual dinner this year is different from last year's –the
delicious food ,red and white wine, we were singing and dancing together
,everyone is the super star that night, we don't need to wear formally like the
working days and we all enjoyed the dinner very much.
Best wishes!
Sincerely yours,
XXX
1.写一封信给你的manager, 三个内容：1. Arrangement of a meeting;
2. The reason
why you are late for the conference; 3. Report the progre
4.上海，北京，广州三地的楼价，2004，2005，2006三年的增长率以图表的形式告诉大家。然后问： 一，what 's the factor? 二，2008你会不会在上海买房？ 三，根据图表分析中国的real estate market. As is shown in the chart, the increasing rate of the three cities' house
price remained high during the past 3 years, the
factors for this are just as follows: 1. Local government have an willing to expand cities, national
macro-control policies are not simply contain the rise in real estate price in
the past.
2. Bank and other relevant financial institutions provide a great deal of loans
to the real estate investors .The continued investment capital promoted the
rise of the price.
3. The consumer does not want a real estate property prices go down, or else
their investment damaged.
Because of the above reasons I think I will not buy a house in Shanghai in 2008,although
Chinese government has raised the captital threshold for investing in
realestate market.
We can see from the chart, in order to control the overheating real
estate industry. the government carries out the macro-control measures and in
this way the government can firmly hold the land and capitals in its hand.
Under the influences of the policies the real estate enterprises will extend to
other industries to reduce the investment risks.
四、改错、填空（考词汇和语法，类似CET-4、CET-6）
提醒一点是一个句号一个错误。
五、阅读
1、Suspicion
N. 怀疑, 猜疑, 嫌疑
[a
suspicion]一些, 稍微
观念; 可对可错的观念
lay oneself open
to suspicion 使自己遭到嫌疑
without a
suspicion of humor 毫无幽默
I have a suspicion
that she is not telling the truth. 我有点疑心她讲的不是真话。
l noticed a
suspicion of anger in his reply. 我注意到在他的答复中有点愤怒的情绪。
习惯用语
a suspicion of 一点儿
above [beyond]
suspicion 无可怀疑的; 诚实的; 正直的
be looked upon
with suspicion 被人怀疑
have a suspicion
of [that] 怀疑...
on suspicion of
... 因...受到嫌疑, 作为(...的)嫌疑犯
under suspicion 被怀疑
without a
suspicion of 毫无, 没有...嫌疑
2、sprawl
vt.懒散, (拙笨地)伸开(手足) 使蔓生, 使散漫地伸开, 潦草地书写 He sprawled his legs.他懒散地伸开双腿。 He sprawled his signature over
the paper.他在纸上潦草地签了名 习惯用语 send sb.
sprawling把某人打倒在地
3、&w,V;E5N1R6F大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职revving up
v. 加快速度
4、6|4Q!s7M&`(H9S*y(j大学生求职,培训,找工作,笔试,面试,简历,求职资料,求职大incentive 文中的语境的是Tax Incentive
adj. 刺激性的, 鼓励性质的, 诱发的 be
incentive to further study 鼓励进一步研究
incentive wage(增产)奖励工资
阅读理解
1.解释surplus(20words)
The amount of money received is greater than the amount of money spent.
2. Price advantage (20words)
the advantage which is given by tariffs to the price of similar locally
produced goods.
3_exorbitance造句
Moderate exorbitance of education is good for our country.
4.国外两个要求人民币升值的理由.
(1)The RMB exchange rate is too low, it was proposed that it should
be fixed at one US dollar to 4.2 yuan.
(2)China's
foreign exchange reserves are too high, the trade surplus has increased
quickly.
5.中国政府为何自己也要升值?
(1)The RMB exchange rate has not been changed for too many years
since 1994.
(2)According to the theory of international economics,
RMB is undervalued.
用问候语开始邮件内容非常重要，例如"Dear Lillian,"。根据你与收件人的关系亲近与否，你可能选择使用他们的姓氏来称呼他们而不是直呼其名，例如"Dear Mrs. Price,"。如果关系比较亲密的话，你就可以说，"Hi Kelly,"如果你和公司联系，而不是个人，你就可以写"To Whom It May Concern:"
感谢收件人
如果你在回复客户的询问，你应该以感谢开头。例如，如果有客户想了解你的公司，你就可以说，"Thank you for contacting ABC Company."如果此人已经回复过你的一封邮件了，那就一定要说，"Thank you for your prompt
reply."或是"Thanks
for getting back to me."如果你可以找到任何机会那一定要谢谢收信人。这样对方就会感到比较舒服，而且显得更礼貌。
表明你的意图
然后，如果是你主动写电子邮件给别人的话，那就不可能再写什么感谢的字句了。那就以你写此邮件的目的开头。例如，"I am writing to enquire about
…"或是"I
am writing in reference to …"在电子邮件开头澄清你的来意非常重要，这样才能更好的引出邮件的主要内容。记得要注意语法，拼写和标点符号，保持句子简短明了并句意前后一致。
结束语
在你结束邮件之前，再次感谢收信人并加上些礼貌语结尾。你可以"Thank you for your patience and
cooperation."或"Thank
you for your consideration."开始接着写，"If you have any questions or concerns, don\'t
hesitate to let me know." 及"I look forward to hearing from you."
3、称呼（Salutation） 是写信人对收信人的称呼用语。位置在信内地址下方一、二行的地方，从该行的顶格写起，在称呼后面一般用逗号（英国式），也可以用冒号（美国式）。 （1）写给亲人、亲戚和关系密切的朋友时，用Dear或My dear再加上表示亲属关系的称呼或直称其名（这里指名字，不是姓氏）。例如：My
dear father，Dear Tom等。 （2）写给公务上的信函用Dear Madam，Dear Sir或Gentleman（Gentlemen）。注意：Dear纯属公务上往来的客气形式。Gentlemen总是以复数形式出现，前不加Dear，是Dear Sir的复数形式。 （3）写给收信人的信，也可用头衔、职位、职称、学位等再加姓氏或姓氏和名字。例如：Dear Prof. Tim Scales, Dear Dr_John Smith。
4、正文（Body of the Letter） 位置在下面称呼语隔一行，是信的核心部分。因此要求正文层次分明、简单易懂。和中文信不同的是，正文中一般不用Hello！（你好！） 正文有缩进式和齐头式两种。每段书信第一行的第一个字母稍微向右缩进些，通常以五个字母为宜，每段第二行从左面顶格写起，这就是缩进式。 但美国人写信各段落往往不用缩进式，用齐头式，即每一行都从左面顶格写起。[a href="http://www_google_cn/custom?q=%E5%95%86%E5%8A%A1&sa=%E6%90%9C&client=pub-6396291762907489&forid=1&ie=GB2312&oe=GB2312&cof=GALT:;GL:1;DIV:;VLC:;AH:;BGC:;LBGC:;ALC:;LC:;T:;GFNT:;GIMP:;LH:;LW:;L:http://www_cnliyi_net/Skins/logosmall_gif;S:http://www_cnliyi_net;FORID:1&hl=zh-CN" target="_blank"]商务[/a])信件大都采用齐头式的写法。
楼主: candygreen
/1 
发表于 2008-8-8 11:29
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