大学核心商务英语读写教程1课件颜晓川 马瑞香ISBN 9787811348804 PPT u8 C.ppt

Contents Introduction to the Text 文体特征分析 本商务文体为论说文。文章通过题目提出了一个发人深省的问题，“顾客永远正确吗？”文章利用总分的方法通过实例说明顾客并非永远正确。商家与顾客之间的关系是商界存在的基本关系。怎样处理好这两者之间的关系，是彼此双方尤其是商家应该思考的问题。“顾客是上帝”频频出现在各大商场的重要位置，可见商家都希望把顾客当做上帝来看待。本文提出了一个值得思考的问题，那就是顾客是否永远是正确的，是不是商家对于顾客的任何一种意见和要求都应该全盘接受呢？作者通过给出具体的事实来说明答案是否定的。不管商家如何以顾客为重，在与顾客打交道时也要有自己的判断和思考。如果只是一味地迎合顾客，或许更容易迷失自己，这是文章要说明的道理。 Business Terms 1. profit margin /利润率 A ratio of profitability calculated as net?income?divided by revenues, or net profits divided by sales. It measures how?much out?of every dollar?of sales a company actually keeps in earnings.Profit margin is very useful when comparing?companies in similar industries. A higher profit margin indicates a more profitable company that?has better control over?its costs compared to?its competitors. Profit margin is?displayed as a percentage; a 20% profit margin, for example, means the company has a net income of $0.20 for each dollar of sales. Looking at the?earnings of a company often doesnt tell the entire story. Increased earnings are good, but an increase does not mean that the profit margin of a company is improving. For instance, if a company has costs that have increased?at a greater rate than sales, it leads to a lower profit margin. This is an indication that costs need to be under better control.  Business Terms 2. restocking fee /退货费 In retail, returning is the process of a customer taking previously purchased merchandise back to the retailer, and in turn, receiving a cash refund, exchange for another item (identical or different), or a store credit. Many retailers will accept returns provided that the customer has a receipt as a proof of purchase, and that certain other conditions, which depend on the retailers policies, are met. These may include the merchandise being in a certain condition (possibly being resellable), no more than a certain amount of time having passed since the purchase, or that identification be provided. In some cases, only exchanges or store cr