Task3: Cross-cultural tips on doing business
Script
Countries from around the globe, such as Germany, the U.S., the U.K., and Russia, conduct a lot of business in China-the biggest market in the world. Here are some tips to help you deal more successfully with people from those nations.
Firstly, you must be punctual with the Germans. Being even five minutes late makes a poor impression. Being punctual is also very important with Americans and the British. But while it’s important to be on time for business meetings, nobody expects you to be punctual for a social event. Half past seven is really means a quarter to eight, or even eight o’clock! With Russians, always be on time, but don’t be surprised if your Russian contact is very late! It is not unusual for them to be one or even two hours late!
In the business environments of those four countries, it is best to wear formal clothes of dark colors. In Russia, designer clothes are rather common. However, don’t be surprised if you go to an office in the U.K., on a Friday and find everyone wearing jeans. Many companies in the U.K. have “dress down Fridays”, when people wear casual attire.
In conversation, the British and the Americans love humor and talking about sports. The weather is also a good topic of conversation with the British, but you should avoid political talk. With the Russians, say positive things about their country, and avoid making complaints. The Germans, however, prefer to get straight down to business!
Remember that with the Germans, once a deal has been agreed upon, you can’t change it! With the Americans, money is more important than relationships, whereas with Russians it’s important to get to know your contacts well. Also, don’t be surprised if a British meeting seems like a chaos, with everyone participating and giving opinions!
Remember these tips and you will be on your way to a successful international career. 来自世界各地的国家，如德国，美国，英国，俄罗斯，在中国这个世界上最大的市场进行大量的业务。这里有一些技巧来帮助你更成功地与来自这些国家的人。
首先，你必须准时与德国人。即使五分钟也会产生不良的印象。守时是十分重要对于美国人和英国。虽然在商务会议的时间是很重要的，但是没有人指望你准时参加社交活动。七半是真的意味着7.45，甚至八点！俄罗斯人，永远是对的时候，不要感到惊讶，如果你的俄罗斯接触非常晚！这是不寻常的他们是一个甚至两个小时了！
在这四个国家的商业环境，最好是穿正式的衣服深的颜色。在俄罗斯，设计师的衣服是很常见的。然而，如果你去英国办事处，不要惊讶，在一个星期五，发现大家都穿着牛仔裤。在英国，许多公司“星期五便装日”，当人们穿便装。
在谈话中，英国人和美国人喜欢幽默和谈论体育。天气也和英国人交谈的好话题，
但你应该避免谈论政治。在俄罗斯，说他们国家的正面的东西，并避免投诉。德国人，然而，更喜欢直接业务！
记住，德国人，一旦交易达成，你不能改变它！与美国人的关系，比钱更重要，而俄罗斯人了解你的接触是很重要的。同时，如果一个英国的会议似乎是一个混沌不要惊讶，每个人都参与并提供意见！
记住这些提示，你会对你这样一个成功的国际职业生涯。
D A D A C
Ⅵ Further listening and speaking
Listening
Task2: Our personal space
Script
Our personal space, that piece of the universe we occupy and call our own, is contained within an invisible boundary surrounding our body. As the owners of this area, we usually decide who may enter and who may not. When our space is invaded, we react in a variety of ways. We back up and retreat, stand our ground as our hands become moist from nervousness, or sometimes even react violently. Our response shows not only our unique personality, but also our cultural background.
For example, cultures that stress individualism such as England, the United States, Germany, and Australia, generally demand more space than collective cultures do, and tend to aggressive when their space is invaded. The idea of space is quite different from the one found in the Mexican and Arab cultures. In Mexico, the physical distance between people when engaged in conversation is closer than what is usual north of the border. And for Middle Easterners, typical Arab conversations are at close arrange. Closeness cannot be avoided.
As is the case with most of our behavior, our use of space is directly linked to the value system of our culture. In some Asian cultures, for example, employees do not stand near their bosses; the extended distance demonstrates respect. Extra interpersonal distance is also part of the cultural experience of the people of Scotland and Sweden, for whom it reflects privacy. And in Germany, private space is scared. T F T F F 我们的个人空间，这片空间我们占据，称自己的，包含周围的身体无形的边界内。作为一个区域的主人，我们通常决定谁可以进入，谁不。当我们的空间受到侵犯，我们会用各种各样的方式。我们堵塞，撤退，站在自己的土地上，我们的手变得潮湿因为紧张，有时甚至剧烈反应。我们的反应，不仅显示了我们独特的个性，而且我们的文化背景。
例如，文化，如英国强调个人主义，美国，德国，澳大利亚，需求通常比集体文化要有更大的空间，并且倾向于攻击当他们的空间受到侵犯。空间观念是由一个在墨西哥和阿拉伯文化完全不同。在墨西哥，人们之间的物理距离在谈话比平时更接近北方边境是什么。和中东人，典型的阿拉伯对话是近安排。封闭性是无法避免的。
是我们的行为的情况下，我们使用的空间是直接关系到我们的文化价值体系。在一些亚洲文化，例如，员工不站在他们的老板旁边；距离表示尊重。额外的人际距离也对苏格兰和瑞典人的文化体验的一部分，因为它反映了隐私。在德国，私人空间是害怕。
Task3: We don’t know what to do with them.
A Russian, a Cuban, an American businessman, and an American lawyer were passengers on a fast train speeding across the French countryside. As time wore on, they gradually became friendly with one another, introducing themselves and shaking hands. Eventually, the Russian took out a large bottle of vodka and poured each of his traveling companions a drink. Just as the American businessman was sipping the vodka and praising its fine quality, the Russian hurled the half-full bottle out of the open window.
“What did you do that for?” asked the startled American businessman.
“Vodka is plentiful in my country,” said the Russian. “In fact, we have thousands and thousands of liters of it-far more than we need.”
The American businessman shook his head and leaned in his seat, obviously baffled by the Russian’s reasoning .
A little later, the young Cuban passed around a box of fine Havana cigars. The men enjoyed this treat and made admiring remarks about the pleasure of smoking good Havana cigars. At that very moment the Cuban took a couple of puffs of his cigar and then tossed it out of the open window.
“I thought the Cuban economy was not good this year,” the American businessman said,
“Yet you threw that perfectly good cigar away. I find your actions quite puzzling.” “Cigars,” the Cuban replied, “are a dime a dozen in Cuba. We have more of them than we know what to do with.”
The American businessman sat in silence for moment. Then he got up, grabbed the lawyer, and threw him out of the window.
一个俄罗斯，一个古巴，一个美国商人，和一位美国律师对快速列车加速穿过法国乡村的乘客。随着时间的流逝，他们逐渐成为友好的互相握手，自我介绍。最终，俄罗斯拿出一大瓶伏特加酒，把他的每一个同伴喝。正如美国商人喝伏特加和赞扬其优良的品质，俄罗斯把半满的瓶子倒出了开着的窗户。
“你为什么这样做？“震惊美国的商人问。
“伏特加酒在我们国家是丰富的，”俄罗斯人说。“事实上，我们有成千上万的远远超过我们需要数千升。”
美国商人摇了摇头，靠在座位上，显然对俄罗斯商人的推理不解。
不久，年轻的古巴人一盒上好的哈瓦那雪茄。男人喜欢这样的对待和欣赏评论好的哈瓦那雪茄吸烟的乐趣。在那一刻，古巴人拿出几的吸着雪茄，然后把它扔到了窗外。
“我还以为古巴的经济不好，今年，“美国商人说，
“可是你把那么好的雪茄了。我觉得你的行为很令人费解。”
“雪茄，“古巴人回答，“一分钱一个古巴。多得我们都不知该怎么办了。”
美国商人沉默了一会儿。然后他站起来，抓起律师，把他扔到窗外。
Key:
1. The Russian hurled the half-full bottle of vodka out of the open window.
2. He answered, “Vodka is plentiful in my country. In fact, we have thousands and thousands of liters of it-far more we need.”
3. The businessman said, “I thought the Cuban economy was not good this year. Yet you threw that perfectly good cigar away. I find your actions quite puzzling. ” 4. He replied, “Cigars are a dime a dozen in Cuba. We have more of them than we know what to do with.”
5. The American businessman sat in silence for moment. Then he got up, grabbed the lawyer, and threw him out of the window. He did that probably because he thought there were too many lawyers in the United States.
3、通过活动，使学生养成博览群书的好习惯。 B比率分析法和比较分析法不能测算出各因素的影响程度。√ C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。Ｘ C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。√ C成本报表是对外报告的会计报表。× C成本分析的首要程序是发现问题、分析原因。× C成本会计的对象是指成本核算。× C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√ C成本计算方法中的最基本的方法是分步法。X D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。× D定额法是为了简化成本计算而采用的一种成本计算方法。× F“废品损失”账户月末没有余额。√ F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。Ｘ F分步法的一个重要特点是各步骤之间要进行成本结转。(√) G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错 G工资费用就是成本项目。(×) G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对 J计算计时工资费用，应以考勤记录中的工作时间记录为依据。(√) J简化的分批法就是不计算在产品成本的分批法。(×) J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用，又可能是间接计人费用。√ J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X K可修复废品是指技术上可以修复使用的废品。错 K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。Ｘ P品种法只适用于大量大批的单步骤生产的企业。× Q企业的制造费用一定要通过“制造费用”科目核算。Ｘ Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。Ｘ S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。(×) W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对 Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。X Y以应付票据去偿付购买材料的费用，是成本性支出。X Y原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Ｘ Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。(×) Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对 Z直接生产费用就是直接计人费用。X Z逐步结转分步法也称为计列半成品分步法。√ A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。 A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)
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