1、RECOVERY2、PLASTICS3、ECONOMICSLOWDOWN4.MANAGEMENTTRAINEE5.WAREHOUSEMAN6、BOOKVALUENov.2014---Part17.COSTACCOUNTANT8.MACHINEDOWNTIME9.DELIVERYTIMES10.MAINTENANCEPEOPLE11.REORDERING12.BUDGETSection113E14F15B16A17GSection218B19A20H21G22D

Part2

23A24B25B26A27A28C29C30A

Part3Part1Initslatestfinancialyear,thegroupmadeasmallpre-taxprofit,whichalthoughdisappointing,atleastrepresenteda[1]recoveryfromitspoorperformanceofpreviousfewyears.Whilethemetalgoodsdivisionshowedlittlechange,[2]plasticsenjoyeda10%salesincrease.…Inhisreporttoshareholders,thechairmanblamedrecentdifficultiesontheseverityofthe[3]economicslowdowninthegroup’smainoperatingmarkets.HewentontoclaimLockwarewasfit,leanandeagertotakeadvantageoftheimprovingworldeconomy.…Thecentralcharacterofthiscasestudyisayoung[4]managementtrainee,Lisawhohasjustjoinedthecompany’strainingprograminmanufacturing.

The[5]warehouseman,JerrywhoisinchargeofthissectionistoobusytotalktoLisawhensheturnsup.…Infact,50%morethanthe[6]bookvalue

ofthemachinesthemselves.What’smore,thelargemoldingmachinesbreakdownfrequentlyandeventhoughthewarehouseisfullofsupplies,therightpartisoftenmissing.Lisathendiscusseswiththecompany’s[7]costaccountanttheimplicationsofamachinebeingoutoforder.Shehearsthatifamachineisoutofactionforawholeweek,thenthelastcontributionamountstoseveralthousandpoundsonaverage.[8]Machinedowntimecanneverbemadeupbecauseofthenon-stopshiftproductionwhichisessentialifthecompanyistomakethemostefficientuseofitsresources.hemanagementisunhappythat[9]deliverytimes

frequentlyhavetobeputbackasresultofthehighleveloflostproduction.Eventually,LisaisabletotalktoJerrywhoisinchargeofthestoresanddiscoversthatthesystemofrecordingmovementoutofthewarehouseishaphazard.Hesaysthatifheisn’taroundthe[10]maintenancepeoplehelpthemselvesanddon’talwaysrecordwhatthey’vetaken.Jerryalsoexplainswhenthenumberofpartsreachesaminimumlevel,hedealswith[11]reordering.….Equallysurprising,hehastheauthoritytore-orderanynumberofparts,yethehasnoknowledgeofany[12]budget

heshouldbeworkingto.Ok,inanutshell,that’sthescenario.Now,I’dlikeyoutoreadthehandoutanddesigntheoptimumsystemforrecordingstocklevelsinafactorylikethis.…Speaker1…Unfortunately,thepeopleintheirnegotiatingteamdidn’tspeakmuchEnglishbuttheirinterpreterdidabrilliantjob.[13-E]HavingsaidthatI’mverygladItooksomeclassesinPolishbeforegoingthere.IcouldtelltheywerepleasedthatItriedtocommunicatealittleintheirlanguage.….[18-B]SonowI’mchiefnegotiatorintheexportdepartmentandleadateamofSpeaker2…colleagueandIhadflownoverforapreliminarymeetingexpectingtohavetoaskalotofquestionsabouttheirprocessesbuttheclienthadalreadyworkedoutthespecificationsingreatdetail.[14-F]Infact,wedidn’tneedtheusualnumberofmeetingsbeforesigningthecontract.[19-A]OneusefulthingthatcameoutofthenegotiationwasthattheirpurchasingmanagerwhowasinthenegotiatingteamsuggestedanumberofothercompaniesinMexicowhoshethoughtmightbeinterestedinbuyingourproductsandshealsogaveussomeexcellentadviceondoingbusinessthere.Speaker3…Andtheclientwasverykeentobuyourengines.[15-B]ImustadmitthoughIwastakenabackthattheyexpectedustogooutfordinnerwiththembotheveningswewereinthecountry.Myteamhadplannedtospendthefirsteveningpreparingfornextday’sdiscussions.[20-H]Actuallytheypushedussohardtoreduceourmarginsthatwhatweearnedfromthecontracthardlymadeitworthwhile.Wereallyshouldhavestoodfirm.Afterall,what’sthepointofsellingyourproductifyoudolittlemorethanbreakevenonthem?Speaker4I’vebeenaatatradefairwhereImetsomeonefromaCanadianfirm…ButhisCEOtookpartindiscussionsandsheclearlywasn’tkeenontheidea.[16-A]Itturnedoutshefavoredadifferentsupplier.Muchtomysurprisethoughsheseemedquiteimpressedbymyknowledgeandenthusiasm,andnotonlysignedthecontract[21-G]butalsoinvitedmetoheadtheirmarketingdepartment.Thecurrentdirectorwasabouttoleave.Ihaven’tthoughtaboutmovingatallbutitwassuchagoodopportunitythatIaccepted…Speaker5Wewantedtotrytonegotiatewithamajorretailcompanyabroadthathadaverycomplicatedstructureand[17-G]itwasprovinghardtoarrangetoseethepeoplewhomattered.Luckilythoughthefriendtoourfinancedirectorinmycompanyknewtheirchiefexecutive….WithoutthatIreallydon’tthinkwewouldhavegottenanywhere.[22-D]Asitturnedoutthough,ourproductswouldhavebeentooexpensivetocompetewithonesmanufacturedlocallyandwouldn’thavesuitedthetasteofthecountrysoitcametonothingattheend.…realizewhatsortsofthingsneedtobeconsideredwhenyouwanttosellgoodsabroad.Part3…Luca:Oh,yes.WediscusseditagainattheboardmeetingyesterdayandwefeelSpirotechisinagoodpositiontoputinanoffer.Jensonisaveryattractiveproposition.[23-A]ItoperatesdomesticallyandplanstomoveintoseveralEuropeancountrieswhichreflectsourmarketFiona:Ah,surelytheywill.Iknowthey’vemanagedtoavoidmassiveloansbyissuingmoresharesbut[24-B]thenewproductshavecostsomuchinproductionthatIdon’tthinktheyaregettingthereturnstheyanticipated.Andthat’snotgoingtochangesothey’reintrouble.Thethingisthemarketstillhasfaithinthemsotheirsharesarestandinguptothenews.…Luca:Yes,butIdon’tthinkitisgoingtobestraightforward.Wehavetoconsiderthatwemayfaceproblemsingettingourofferaccepted.Jenson’sboardputafewobstaclesinthewayinourinitialdiscussions.Andalthoughwegotthemtoseethebenefits,[25-B]theydidsaythattheupperlevelsofmanagementneedconvincingthatwewon’taltertheirpayscales……Fiona:Well,we’llhavetolookcarefullyatfinancesbehindthewholeoperationandwherewecancutcosts.Weneedtothinkcreatively.Forexample,wemadesavingsbyrestructuringourexportbusiness[26-A]anditseemstomeatJensonwe’llneedtocutdownhowlongtheyaretakingtomakeanddelivertheirbigsellers…warehousingspace…Luca:Yes,andthisofcourseisgoingtoaffectSpirotech’soperationstoo.Ithinktheproductionstaffwillbethemostaffectedbecausethedoublingupofjobsafterthetakeover.[27-A]Itdoesmeanthateachteamwillhavetobereassessedtoseeiftheycanworkindifferentareasandthenwe’llneedtosetupcoursestotrainthemup….…Fiona:IthinkthemostlikelyofferwillcomefromLTC.[28-C]TheyarelookingtodiversifyandextendtheirrangeandsotheywanttogettheirhandsonJenson’sdistributionchannelssothattheycanselltheirproductsinthoseplaces.

AndIcertainlythinkthattheshareholdersatJensonwouldlookfavorablyonanyofferthatLTCputsin.…shoulddealwithbeatingdownLTC.Luca:Well,theclassicsolutionwillbetoputinahigheroffer,somethingtheshareholderscouldn’tresistbutthatwouldeatuptoomuchofourfunds.Wecanalwaystakethemajorshareholderstooursideandtrytotalkthemaround.[29-C]ButthemostprofitableeforJensonaswellwouldbeforustoteamupandtoputinasinglebidanddivideuptheresponsibilityforthedifferentpartsofthecompany.……Luca:Yes,Iagreebutit’sabittooearlyforthatyet.TheCEOisgoingtospeaktothepressonFridayand[30-A]IthinkbythenweneedtohavegottogetherwiththemembersoftheboardatJensonsowecanseehowtheyarethinkingregardingourfirstoffer.Fiona:OK.Maybewecangivethemashorttalkaboutourplansandseewhattheysay.Luca:Yep,thatseemsfeasibletome.

stockcontrol庫存控制Fictional虛構(gòu)的overview

概覽;概述pre-taxprofit稅前利潤bewaybelow遠低于severity

嚴重；嚴格;adj.severeshareholders股東economicslowdown經(jīng)濟衰退managementtrainee管培生productiondirector制作總監(jiān)；生產(chǎn)總監(jiān)sortoutproblems解決問題themachines’sparesystem機器備用系統(tǒng)sparepartsareheldinstock存有備件breakdown出故障warehouseman倉庫管理人;批發(fā)商aforkliftoperator叉車操作員themachineparts機器零件bookvalue帳面價值moldingmachines造型機；鑄模機costaccountant成本會計師outofaction損壞；不運轉(zhuǎn)；失去作用onaverage平均；普通Machinedowntime機器停產(chǎn)時間thenon-stopshift全天候工作deliverytimes交貨時間haphazard雜亂無章的;無計劃的putback；推遲；倒退maintenance

維修；保持aminimumlevel最低水平reordering要求再提供(某事);要求不同地提供(某事)turnover

營業(yè)額；人員流動率tore-order再訂購；重新訂貨budget

預算inanutshell簡括地(說)scenario情況；設(shè)想;可能的情況optimumsystem最佳系統(tǒng)recordingstocklevels記錄庫存水平Speaker1:electriccomponents電子元件

flewoutthere飛到那topresentarange展示了一系列的…negotiatingteam談判團chiefnegotiator首席談判代表flownover飛過去（fly,flow,flown)apreliminarymeeting預備會議preliminary初步的；開始的；預備的workedoutthespecifications制定規(guī)格ingreatdetail詳細地signingthecontract簽署合同betakenaback

使吃驚；驚嚇weredeterminedtosucceed下定決心要成功reduceourmargins減少利潤pushus對我們施加壓力，stoodfirm站穩(wěn)立場;立場堅定breakeven收支平衡；打成平手；不賠不賺atatradefair交易會goods產(chǎn)品flyoverto飛向giveapresentation作報告reachanagreement達成協(xié)議；達成共識tookpartindiscussions參與討論favored支持headtheirmarketingdepartment掌管營銷部negotiatewithamajorretailcompany與一家大型零售公司進行談判averycomplicatedstructure非常復雜的結(jié)構(gòu)thepeoplewhomattered重要人員Part3goahead著手做；進行takeoverofJensonElectronics收購J公司isinagoodposition境況良好to