2016年商务英语考试易考话题8篇
商务英语考试会有一些话题题目，考生要根据这些话题用英语表达，许多同学们不知道该如何准备这些话题，小编帮大家这里了8篇容易考到的话题，每一篇都有全面的英语表达句子和词汇，希望可以帮助到大家备考。
怎样介绍WTO
BEC商务英语经典句：
第一句：It is the sole global international organization established to govern trade between nations and to set rules for those trading activities.
它是唯一的一个是为了管理国与国之间的贸易和制定贸易活动的原则而设立的全球性的组织。
A: Do you know what kind of organization WTO is?
你知道世贸是个什么样的组织吗?
B: It is the sole global international organization established to govern trade between nations and to set rules for those trading activities.
它是唯一的一个是为了管理国与国之间的贸易和制定贸易活动的原则而设立的全球性的组织。
A: Thank you.
谢谢。
第二句：Its heart is agreement negotiated and signed by different trading nations.
其核心是由各贸易国进行谈判并签订条约。
A: What is WTO’s heart?
世贸的核心工作是什么?
B: Its heart is agreement negotiated and signed by different trading nations.
其核心是由各贸易国进行谈判并签订条约。
A: I get it.
明白了。
商务英语背诵句型：
These trading nations ratify the agreement in their own parliament.
个贸易国将在各自的议会上批准这些条约。
Currently, 142 countries and regions belong to the WTO.
目前有142个国家和地区是世贸组织成员国。
全球化
BEC商务英语经典句：
第一句：It is a process that brings the market into full play.
经济全球化是一个过程。
A: What is the economic globalization?
什么是经济全球化?
B: It is a process that brings the market into full play. Also it reduces to the minimum extent the level of government interference in economic activities.
经济全球化是一个过程。它充分发挥市场的作用。而且它还尽量减少政府对经济活动的干预程度。
第二句：The developed countries will be the biggest beneficiaries.
发达国家将是最大的受益者。
A: Who will benefit most from the economic globalization?
谁将是经济全球化的最大受益者?
B: The developed countries will be the biggest beneficiaries.
发达国家将是最大的受益者。
A: What about the developing countries?
发展中国家呢?
B: Most of the developing countries will be passively involved in the economic globalization process.
大多数发展中国家将被动地参与经济全球化的进程。
BEC背诵句型：
Why is it that the developing countries are put at a disadvantage?
为什么发展中国家会处于不利位置?
Because there still exists an unfair international political and economic order and the unfavorable tendency will continue.
因为世界上仍然存在不公正的国际政治、经济秩序，这种不利倾向还将继续下去。
责怪
BEC商务英语核心句型：
If you just explain yourself clearly, no one will flame you.
如果你解释清楚的'话，没有人会责怪你的。
flame someone 直译过来就是：“用火焰燃烧某人”，这个短语的正确意思是：“责怪某人”，跟汉语里面的“火冒三丈，大发雷霆”有相通之处。因此，当美国人说"If you just explain yourself clearly, no one will flame you."时，他/她要表达的意思就是:"No one will blame you only if you explain it clearly."、"You won’t be blamed if you make the thing clear to others."。
情景对白：
Jane: I didn’t peep into our boss’s files on his desk. I swear it wasn’t me.
简：我没有偷看老板桌上的文件。我发誓不是我。
Shirley: In my opinion, if you just explain yourself clearly, no one will flame you.
雪莉：要我说啊，如果你解释清楚的话，没有人会责怪你的。
搭配句积累：
①Thank you for your advice. It seems to be my only choice.
谢谢你的建议，这似乎是我惟一的选择了。
②I am just a little scared but I will have a try.
我有点害怕，但我还是会试一下。
③The problem is that my boss doesn’t have the habit to listen to any explanation.
问题是老板根本就不喜欢听任何解释。
④Easier said than done. You never know how complicated the problem is.
说时容易做时难，你是不知道问题有多复杂。
BEC商务英语单词：
1. flame vt. 燃烧
His anger flamed up.
他勃然大怒。
Her face flamed with excitement.
她激动得脸绯红。
2. peep vi. 偷看
Children came to peep at him round the doorway.
孩子们围在门口偷看他。
He squatted down to peep into the basket.
他蹲下来向篮子里窥视了一下。
3. explanation n. 解释
She told the court she would give a full explanation of the prosecution’s decision on Monday.
她告诉法庭她会在星期一对原告方的决定作出全面解释。
There was a hint of schoolboy shyness in his explanation.
他的解释中带有一丝学生的羞涩。
出租业务怎样纳营业税
BEC商务英语经典句：
第一句:Would you help me to know how to pay business tax on leasing property?
能介绍一下租赁业务营业税如何交纳吗?
A：Would you help me to know how to pay business tax on leasing property?
能介绍一下租赁业务营业税如何交纳吗?
B:The leasing of movable property,for example,is taxable provided your company has an establishment within China,and bear relevance to the operation.
如果租赁的是动产，在中国没有机构且它同租赁业务有关系时，你公司才应在中国纳税。
第二句:Does the establishment mean the representative office?
租赁业务意味着代表处吗?
A:What about the leasing of intangible asset?
那租赁无形资产呢?
B:If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has establishment in China.
对无形资产，只要它的使用地在中国，不管有没有在中国有机构，都要交纳营业税。
So is the immovable property.provided the property is located in China.
不动产也是一样，只要它的坐落地在中国。
BEC背诵句型:
The tax base depends on the nature of leasing item,the finance leasing an business leasing.
在计算税收时要区融资租赁和经营租赁。
What do you mean by the finance leasing?
什么是融资租赁?
拖延时间
BEC商务英语核心句型：
We should try to buy more time.
我们要设法拖延时间。
buy more time 字面意思是：“买更多的时间”，这个短语的正确意思是：“争取时间、拖延时间”。因此，当美国人说"We should try to buy more time."时，他/她要表达的意思就是:"We should try to gain more time."、"We should try to stall for time."、"We’d better adopt a stonewalling strategy."。
情景对白：
Jane: What’s the matter with Mike? He is about to make presentation in ten minutes, but where is he?
简：麦克怎么回事啊，十分钟后就该他发言了，他哪儿去了啊?
Shirley: Call him immediately. And anyway, we should try to buy more time.
雪莉：快打电话给他，无论如何我们要设法拖延时间。
搭配句积累：
①The manager just called that he would arrive in a moment.
经理刚刚打来电话说他一会儿就到。
②There must be something fishy behind it, and we must check it out here.
这其中肯定有什么猫腻儿，我们得在这儿查出真相。
③The deadline is coming but we haven’t finished this task.
截止日期就要到了，但是我们的任务还没完成。
④Our computer will be fixed in no time, but I hate to go back work.
我们的电脑马上就要修好了，可我不想回去工作啊。
BEC商务英语单词：
1. stall vi. 拖延
The Social Democratic Party has vowed to try to stall the bill until the current session ends.
社会民主党誓言要将该议案拖到本次议会会议结束之后。
Thomas had spent all week stalling over his decision.
托马斯磨了整个星期，迟迟不想作出决定。
Every time I ask her to set the date she stalls.
我每次请她定一个时间，她总是借故拖延。
2. stonewall vt. 拖延，阻碍
The administration is just stonewalling in an attempt to hide their political embarrassment...
政府只是在模棱两可地拖延时间，企图掩盖自己的政治窘态。
He did his best this week to stonewall questions and to block even the most modest proposals.
他这周竭力避免作出明确答复，甚至连一些最温和的建议都企图阻拦。
BEC商务英语核心句型：
We should try to buy more time.
我们要设法拖延时间。
buy more time 字面意思是：“买更多的时间”，这个短语的正确意思是：“争取时间、拖延时间”。因此，当美国人说"We should try to buy more time."时，他/她要表达的意思就是:"We should try to gain more time."、"We should try to stall for time."、"We’d better adopt a stonewalling strategy."。
情景对白：
Jane: What’s the matter with Mike? He is about to make presentation in ten minutes, but where is he?
简：麦克怎么回事啊，十分钟后就该他发言了，他哪儿去了啊?
Shirley: Call him immediately. And anyway, we should try to buy more time.
雪莉：快打电话给他，无论如何我们要设法拖延时间。
搭配句积累：
①The manager just called that he would arrive in a moment.
经理刚刚打来电话说他一会儿就到。
②There must be something fishy behind it, and we must check it out here.
这其中肯定有什么猫腻儿，我们得在这儿查出真相。
③The deadline is coming but we haven’t finished this task.
截止日期就要到了，但是我们的任务还没完成。
④Our computer will be fixed in no time, but I hate to go back work.
我们的电脑马上就要修好了，可我不想回去工作啊。
BEC商务英语单词：
1. stall vi. 拖延
The Social Democratic Party has vowed to try to stall the bill until the current session ends.
社会民主党誓言要将该议案拖到本次议会会议结束之后。
Thomas had spent all week stalling over his decision.
托马斯磨了整个星期，迟迟不想作出决定。
Every time I ask her to set the date she stalls.
我每次请她定一个时间，她总是借故拖延。
2. stonewall vt. 拖延，阻碍
The administration is just stonewalling in an attempt to hide their political embarrassment...
政府只是在模棱两可地拖延时间，企图掩盖自己的政治窘态。
He did his best this week to stonewall questions and to block even the most modest proposals.
他这周竭力避免作出明确答复，甚至连一些最温和的建议都企图阻拦。
坦白交待
BEC商务英语核心句型：
You’d better come clean.
你最好坦白交待。
come clean 直译过来就是：“变干净”，所以这个短语的正确意思是：“全盘招供，坦白交待，和盘托出”。因此，当美国人说"You’d better come clean."时，他/她要表达的意思就是:"You’d better tell the truth."、"You’d better not tell lies."、"You’d better be frank."。
情景对白：
Colleague: The personnel manager doubts about my forged degree. What should I do?
同事：人事经理怀疑我的假学历，怎么办?
Benjamin: You’d better come clean. Maybe he will keep you in view of your good performance.
本杰明：你最好坦白交待，或许他考虑到你的表现很好而留下你。
搭配句积累：
①I’ve involuntarily accepted a large amount of rebate from a company.
我身不由己，从一家公司收受了一大笔回扣。
②I have lost an important document. What shall I do?
我弄丢了一份重要的文件，怎么办啊?
③I broke our manager’s favorite potting. Should I tell him?
我打碎了经理钟爱的盆栽。我应该告诉他吗?
④I’m afraid that the boss might have known my mistake.
恐怕老板已经知道我的过失了。
BEC单词：
involuntarily adv. 身不由己地
Another surge of pain in my ankle caused me to give an involuntary shudder.
脚踝突然又一阵疼痛，痛得我直打哆嗦。
I shivered involuntarily with an inexplicable dread.
我怀着莫名其妙的恐惧，身不由己地不寒而栗。
Love is not to say that and should not, sometimes involuntarily pay nothing.
爱,也不是说该与不该,有时是身不由己的付出罢了。
代表处的征税办法
BEC商务英语经典句：
第一句:Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office?
我公司代表处刚刚成立，代表处的征税办法是怎么样的?
A:Our repersentative office has just eatablished recently,can you introduce the method of levying on the representative office?
我公司代表处刚刚成立，想了解代表处的征税办法。
B:I will try.Generally speaking,there are three levying methods,namely return,assessment,and the derivation.
可以。一般有申报，核定和换算三种缴税模式。
第二句:In this case,the taxable receipt can be assessed on the basis of 3% of the whole contractual turnover,provided that you can provide the whole contractual documents introduced and bargained within China.
如果能提供在境内介绍成交的全部合同资料，可以按合同交额的3%核定佣金计税。
A:We can do like that.But sometimes we serve the clients without receiving fees.
我们可以那样做，但有时为客户服务不单计佣金。
B:In consignment trade for other company,fees are also calculated as net price amount by selling price deduce purchase price.
代理商品贸易时所收取的进销差价现同佣金。
A:n this case,the taxable receipt can be assessed on the basis of 3% of the whole contractual turnover,provided that you can provide the whole contractual documents introduced and bargained within China.
如果能提供在境内介绍成交的全部合同资料，可以按合同交额的3%核定佣金计税。
商务英语背诵句型:
What do you mean by the method of derivation?
什么是以支出换算收入?
We can derive your taxable receipt from your expense.
我们可以通过办事处的费用水平来推算你的应税收入。
怎样解释纳税申报的重要性
BEC商务英语经典句：
第一句：My company has been fined because we failed to file the tax returnm but we have not got any business income at all.
我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。
A: My company has been fined because we failed to file to the tax returnm but we have not got any business income at all.
我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。
B: According to the Chinese law, the taxpayer must file its tax return within the prescribed time, no matter whether it has business turnover.
中国法律规定，即使没有营业收入、没有税可缴也要在规定时间被申报。
第二句：If both the tax payable and tax return are overdue, what will happen?
如果缴税和申报同事过期了怎么办?
A: If both the tax payable and tax return are overdue, what will happen?
如果缴税和申报同事过期了怎么办?
B: The tax authority will set new dead line for the return and impose a fine on the taxpayer that fails to file the return, on the other hand, levy a surcharge for each day that the tax remains in arrears.
税务部门会重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。
BEC商务英语背诵句型：
The taxpayer will face stringent criminal punishment in addition to the fine.
除罚款外要追究刑事责任。
These punishment also apply to the taxpayer that reports false tax return after receiving administrative penalties twice or more.
这些处罚也适用于有过两次及以上行政处罚又进行虚假申报的情况。
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