unit8DiscountandCommision..doc

Unit 8 Discount and Commission Teaching Aims After studying this unit, the students may: obtain the key tips for discount and commission; study the relative language points; master key words and sentences in business contact, and make conversations on discount and commission Teaching Focuses key words and sentences practice of the English in discount and commission Teaching Aid Multi-media Teaching Arrangement 2 class hours Teaching Procedure Step 1: Review of Unit 7 Review the key points of unit 7, and ask each group to give their conversations of the homework. Step 2: Leading in discount: A discount is an amount of money that is taken off the usual cost of sth. Discount means that sellers offer buyers a certain percentage of reduction on the original price. When competition in the market is fierce, discount will help to improve sellers’ competitiveness. There are different kinds of discount， for example, quantity discount, seasonal discount and exceptional discount. The specific amount or percentage of discount varies in different situations. The percentage of discount can be clearly written down in a contract if the seller and the buyer have reached an agreement. The amount of discount is usually deducted from the buyers’ payment. 折扣（Discount）是卖方在原有的基础上给予买方的一定比例的减让。使用折扣方式减让，而不直接降低，使卖方既保持了商品的价位，又明确表明了给予买方的某种优惠，是一种促销手段、如数量折扣、年终折扣、特别折扣等。卖方在开具发票时，应标明折扣，并在总价中将折扣减去。 比如CIF伦敦每公吨200美元，折扣３％，可写成　US＄200 per M/T CIFD3%　London. commission: A commission is an amount of money paid to sb for selling goods. 佣金（Commission）是指卖方或买方支付给中间商买卖或介绍交易的服务酬金。佣金通常以英文缩写字母C表示。比如每公吨1000美元 CIF纽约含佣金2％，可写成：US＄1000peM/T CIFC 2% New York 。其中的“C2”即表示佣金率为2％ 。 佣金的规定应合理，其比率一般掌握在１％至５％之间，不宜偏高。 Step 2: useful words Discount: discount 折扣，贴现 allow (or: give, make, grant) …% discount off (on) the prices of goods 按货价给予…… %的折扣 at a discount折价，削价 highest/lowest discount 最高/最低折扣 quantity?discount?数量折扣cash?discount?现金折扣?commission (com.) 佣金，手续费 several items of commission 几笔佣金 all commissions 所有佣金