[00:00.00]expansion n.
[00:00.61]扩大
[00:01.23]discussion n.
[00:01.93]讨论
[00:02.64]gentlemen n.
[00:03.23]先生们
[00:03.81]minute n.
[00:04.36]（复）会议纪录
[00:04.91]distribute vt.
[00:05.55]分配
[00:06.19]contact n.
[00:06.91]接触
[00:07.63]subsidy n.
[00:08.16]补助金
[00:08.70]prerequisite n.
[00:09.42]前提
[00:10.14]solution n.
[00:10.83]解决（办法）
[00:11.52]keep pace with
[00:12.38]与……保持同步
[00:13.24]worthwhile a.
[00:14.00]值得
[00:14.76]item n.
[00:15.31]项目
[00:15.86]agenda n.
[00:16.51]议事日程
[00:17.16]skilled worker
[00:18.06]熟练工
[00:18.96]training programme
[00:19.84]培训项目
[00:20.72]once conj.
[00:21.30]一……就……
[00:21.89]permission n.
[00:22.70]允许
[00:23.51]Mr.Wang:Well,gentlemen,I don't think we need to read the minutes of the last meeting.
[00:26.00]王先生：好了，先生们，我想没必要再宣读上次的会议记录。
[00:28.50]Copies of them have already been distributed to you.
[00:30.04]会议纪要复印件已分发给大家了。
[00:31.58]Today,let's go on with our discussion.
[00:32.73]今天，我们继续讨论。
[00:33.88]Mr.Zhang,will you please report on your contacts with farmers' families?
[00:36.57]张先生，请你汇报一下你和农民家庭的接触情况。
[00:39.26]Production Manager:Yes,on the piece of land of our new_factory,there is a total of 500 families.
[00:42.41]生产部主任：好的。在我们新工厂的那片土地上，总共有五百户农家。
[00:45.56]So far,only ten percent of them have agreed to move.
[00:47.66]至今，只有百分之十的农家同意搬迁，
[00:49.76]while the rest still insist that they need a subsidy of about 500 thousand US dollars as a prerequisite.
[00:53.66]而其余的仍坚持需要五十万美金的补贴作为先决条件。
[00:57.55]Ohter manager:That's a lot of money!
[00:58.42]其他经理：这么多钱！
[00:59.30]Production Manager:Yes,it is!
[01:00.23]生产部经理：是的，是很多！
[01:01.15]And we must find a solution today.
[01:02.34]我们今天得拟出个解决的方法。
[01:03.53]Mr.Wang:Right from the beginning,I have felt that we should have planned a smaller factory.
[01:06.42]王先生：从一开始起，我就觉得我们该把工厂规划得小一些。
[01:09.30]Other manager:Yes,we mustn't grow too fast.
[01:10.60]其他经理：是啊！我们不能扩展得太快！
[01:11.89]Slow but sure should be the way our business will grow.
[01:14.28]我们事业的发展步代应该是缓慢踏实的。
[01:16.67]Mr.Wang:But in a year or two,even the new factory may not be able to keep pace with our production increase.
[01:19.76]王先生：但是再过一二年，即使是这个新工厂也不一定跟得上我们生产的增长。
[01:22.86]We may want a bigger one then.So it is still worthwhile,even with 500 thousand US dollars more.
[01:27.05]那时，我们可能会需要一个更大的工厂。所以这还是值得的，即使再追加五十万美金。
[01:31.25]Mr.Wang:The next item on the agenda is about the labor force that's going to be required for the new factory.Would you please talk about it,Mr.Li?
[01:36.33]王先生：议事日程上下一个议程是有关新工厂所需的劳动力。李先生，请你谈一谈，好吗？
[01:41.41]Personal manager:Sure.So far,we have no difficulty in getting skilled workers.But the situation is this:skilled labor is getting harder to find.
[01:46.75]人事部经理：可以。迄今为止，我们招熟练工还没什么困难。但情况是这样的：熟练工将越来越难招。
[01:52.09]Other manager:Then what should be done?
[01:53.03]其他经理：那该怎么办呢？
[01:53.97]Personal manager:I think we should start a training program now.Then by the time the new factory is ready,we should have a lot of trained men.
[01:58.44]人事部经理：我认为我们应该现在制定一个培训计划。这样，当新工厂准备好时，我们就有很多训练有素的工人了。
[02:02.91]Mr.Wang:Let's see!How long will it take to build the factory once we have got our permission?
[02:06.28]王先生：我们算一下！获得许可证后，需要多久来建设工厂？
[02:09.65]Personal manage:About five months.Possibly less.
[02:11.13]人事部经理：大经五个月，也许更短。
[02:12.62]Mr.Wang:Well,can you produce enough skilled workers in five months,Mr.Li?
[02:14.95]王先生：李先生，那你能在五个月内培训出足够的熟练工吗？
[02:17.27]Personal manager:I think so!
[02:17.90]人事部经理：我想可以。
[02:18.53]Mr.Wang:Good.I think that a training program should be started immediately.
[02:20.87]王先生：好。我认为必须马上制订一个培训计划。
[02:23.20]control system
[02:24.08]控制系统
[02:24.95]strategic control
[02:25.89]战略控制
[02:26.83]tactical control
[02:27.68]战术控制
[02:28.53]operational control
[02:29.24]作业控制
[02:29.94]concurrent control
[02:31.07]事中控制
[02:32.19]feedback control
[02:33.73]事后控制
[02:35.27]clan control
[02:36.23]宗属控制
[02:37.18]market control
[02:38.09]市场控制
[02:39.01]liquidity ratios
[02:40.24]流动比率
[02:41.46]asset management ratios
[02:42.66]资产管理比率
[02:43.87]debt management ratios
[02:44.95]债务管理比率
[02:46.03]profitability ratios
[02:47.05]利润率
[02:48.07]budgeting
[02:48.82]预算
[02:49.56]responsibility center
[02:50.72]责任中心
[02:51.89]standard cost center
[02:52.84]标准成本中心
[02:53.79]revenue center
[02:54.55]收入中心
[02:55.31]profit center
[02:56.09]利润中心
[02:56.88]investment centers
[02:57.85]投资中心
[02:58.83]Controlling means that managers develop appropriate standards,
[03:01.07]控制职能意味着主管人员制定出合适的标准，
[03:03.30]compare ongoing performance against those standards,
[03:05.16]把不断进行的工作同这些标准进行比较，
[03:07.01]and take steps to ensure that corrective actions are taken when necessary.
[03:09.37]并保证在必要时能采取纠正行动。
[03:11.74]A control system is a set of mechanisms designed to increase the probability of meeting organizational standards and goals.
[03:16.79]控制系统是一套用来提高达到组织标准和目标可能性的方法。
[03:21.85]Strategic control involves monitoring critical environmental factors
[03:24.30]战略控制是指监督关键的环境因素，
[03:26.76]to ensure the strategic plans are implemented as intended,
[03:29.15]以确保战略计划的如期完成，
[03:31.54]assessing the effects of organizational strategic actions,and adjusting such plans when necessary.
[03:35.64]评价组织战略行动的作用，并在必要时校正这些计划。
[03:39.74]Tactical control focuses on assessing the implementation of tactical plans at department levels,
[03:43.54]战术控制强调评价各部门战术计划的完成情况，
[03:47.34]monitoring associated periodic results,and taking corrective action as necessary.
[03:50.50]监督相关的阶段性结果，并在必要时采取纠正行动。
[03:53.67]Operational control involves overseeing the implementation of operation plans,
[03:57.15]作业控制是指检查作业计划的完成情况，
[04:00.64]monitoring day_to_day results,and taking corrective action when required.
[04:03.55]监督每天的结果，并在必要时采取纠正行动。
[04:06.47]Feed_forward control focuses on the regulation of inputs to ensure that they meet the standards necessary for the transformation process.
[04:12.36]事前控制是强调在输入阶段进行控制，以确保在转化过程中符合必要的标准。
[04:18.25]Inputs that can be subject to feed_forward control include materials,
[04:20.78]事前控制的输入阶段包括物质、
[04:23.31]people,finances,time,and other resources used by an organization.
[04:26.76]人员、资金、时间和组织运用的其他资源。
[04:30.21]Concurrent control involves the regulation of ongoing activities that are part of the transformation process
[04:34.09]事中控制是指对转化过程中的部分正在进行的活动进行控制，
[04:37.97]to ensure that they conform to organizational standards.
[04:39.98]以确保它们符合组织的标准。
[04:41.99]Feedback control is regulation exercised after a product or Service has been completed
[04:45.74]事后控制是指在一种产品或一项服务已经完成之后所采取的控制，
[04:49.49]to ensure that the final output meets organizational standards and goals.
[04:52.41]以确保最终的输出符合组织的标准和目标。
[04:55.34]A cybernetic control system is a self_regulating control system that,once put into operation,
[04:59.15]一般控制论中所指的控制系统是一种自动控制系统，这种系统一旦投入运行，
[05:02.97]can automatically monitor the situation and take corrective action when necessary.
[05:05.68]能够自动检查状态并在必要时采取纠正行动。
[05:08.40]A non_cybernetic control system is one that relies on human discretion as a basic part of its process.
[05:12.91]非一般控制论中的控制系统是把依靠人自身的判断力作为其控制过程中的基本部分。
[05:17.41]A non_cybernetic control system is one that relies on human discretion as basic part of its process.
[05:21.16]非一般控制论中的控制系统是把依靠人自身的判断力作为其控制过程中的基本部分。
[05:24.91]Cybernetic control system
[05:26.06]一般控制论中的控制系统
[05:27.21]non_cybernetic control system
[05:28.45]非一般控制论中的控制系统
[05:29.69]Clan control relies on values,beliefs,traditions,corporate culture,
[05:32.73]宗属控制是指依靠价值、信仰、传统习惯、组织文化、
[05:35.78]shared norms,and informal relationships to regulate employee behaviors and facilitate the reaching of organizational goals.
[05:41.20]共同的准则和正式的关系来控制员工的行为并促进组织目标的实现。
[05:46.62]Clan control enhances prospects for commitment to organizational objectives
[05:49.52]宗属控制提高了员工对组织目标的赞成度
[05:52.42]and generally increases employees'willingness to help bring about improvements in the workplace.
[05:56.24]并在总体上促进员工的意愿，从而有助于工作场的改进。
[06:00.07]Market control relies on market mechanisms to regulate prices for certain clearly specified clearly specified goods and services needed by an organization,
[06:05.57]市场控制是指依靠市场控制一个组织所需的一定具体商品和服务价格，
[06:11.07]thus relieving managers of the need to establish more elaborate controls over costs.
[06:14.16]从而消除主管不员对制定成本更精确控制的需要。
[06:17.26]Overcontrol is the limiting of individual job autonomy to such a point that it seriously inhibits effective job performance.
[06:22.46]过度控制是指对个人工作自主性的限制达到某种程度，以至于严重阻碍有效的工作绩效。
[06:27.66]Undercontrol is the granting of autonomy to an employee to such a point that the organization loses its ability to direct the individual's efforts toward achieving organizational goals.
[06:34.75]控制力度不够是指准予员工工作的自主性达到某种程度，以至于组织失去引导个人努力朝着实现组织目标方向的能力。
[06:41.84]Overcontrol is the limiting of individual job autonomy to such a point that it seriously inhibits effective job performance.
[06:46.45]过度控制是指对个人工作自主性的限制达到某种程度，以至于严重阻碍有效的工作绩效。
[06:51.06]Overcontrol
[06:51.86]过度控制
[06:52.66]Undercontrol
[06:53.35]控制不足
[06:54.04]Assets,the resources that an organization controls,fall into two categories:current and fixed.
[06:58.77]资产是组织控制的内容，它主要分为两类：流动的和固定的。
[07:03.50]Liabilities are claims by nonowners against company assets(in other words,debts owed to nonowners,such as banks).
[07:08.55]负债是指与公司资产相对的非所有者的权益（换言之，是属于公司欠非所有者的债务，比如欠银行的款项）。
[07:13.61]Current liabilities are accounts that are typically paid within I year(such as accounts payable current bills the company must pay and short_term loans).
[07:18.74]流动负债是指主要在一年内付清的科目（比如，应付账目公司必须付清的流动票据和短期贷款）。
[07:23.87]Long_term liabilities are debts usually paid over a period that exceeds 1 year(such as bonds).
[07:27.33]长期负债是指通常在超过一年的期限内进行偿还的债务（比如债券）。
[07:30.80]Shareholder's equity represents claims by owners against the assets.
[07:33.16]股东权益是与资产相对的所有者权益。
[07:35.52]Shareholder's equity is equal to the company's assets minusliabilities.
[07:38.17]股东权益等于公司资产减去负债。
[07:40.83]Revenues are the assets derived from selling goods and service.
[07:43.11]总收入是指由于销售商品进行服务所获得的资产。
[07:45.40]Expenses are the costs incurred in producing the revenue(such as cost of goods sold,operating expenses,interest expense,and taxes).
[07:50.74]支出是指在产生收入时所发生的成本（例如，销货成本，经营支出，利息支出，税收）。
[07:56.08]Ratio analysis is the process of determining and evaluating financial ratios.
[07:58.86]比率分析是指对财务比率进行决定和评价的过程。
[08:01.65]Liquidity ratios are financial ratios that measure the degree to which an organization's current assets are adequate to pay current liabilities.
[08:07.34]流动比率是指衡量组织的流动资产足以支付流动负债程度的财务比率。
[08:13.04]Asset management ratios measure how effectively an organization manages its assets.
[08:16.37]资产管理比率是衡量组织管理其资产有效性的比率。
[08:19.70]Inventory turnover helps measure how well an organization manages its inventory.
[08:22.92]存货的周转有助于衡量一个组织管理其存货的程度如何。
[08:26.15]Debt management ratios assess the extent to which an organization used debt to finance investments,
[08:30.08]债务管理比率既是用来评价能够满足长期偿付款项的程度，
[08:34.01]as well as the degree to which it is able to meet its long_term obligations.
[08:36.86]也是用来评价组织利用债务进行金融投资的程度。
[08:39.71]Profitability ratios help measure management's ability to control expenses and earn profits through the use of organizational resources.
[08:45.04]利润率有助于衡量控制费用和利用组织资源获取利润的管理能力。
[08:50.36]The return on investment,or ROI measures the overall effectiveness of management in generating profits from its total investment in assets.
[08:55.76]投资回报率是用来衡量从资产中的全部投资产生利润所进行的管理的整体效力。
[09:01.15]Budgeting is the process of stating in quantitative terms,usually dollars,planned organizational activities for a given period of time.
[09:06.57]预算是指把一定时期组织活动的计划进行定量化的过程。
[09:11.99]Aresponsibility center is a subunit headed by a manager who is responsible for achieving one or more goals.
[09:16.37]责任中心是由一个主管人员领导一个子单位，主管人员负责实现一个或更多的目标。
[09:20.74]There are five main types of responsibility centers:standard cost centers,expense centers,revenue centers,profit centers,and investment centers.
[09:27.73]一般有五种类型的责任中心：标准成本中心，费用中心，收入中心，利润中心，投资中心。 |