【正文】 ent and financial consulting firm.以下內容摘自一家投資理財公司的商業(yè)計劃。“Studies suggest that an average coffee drinker’s consumption of coffee increases with age, from age 10 through age after age 60, coffee consumption remains high. The average cola drinker’s consumption of cola, however, declines with increasing age. Both of these trends have remained stable for the past 40 years. Given that the number of older adults will significantly increase as the population ages over the next 20 years, it follows that the demand for coffee will increase and the demand for cola will decrease during this period. We should, therefore, consider transferring our investments from Cola Loca to Early Bird Coffee.”研究表明，咖啡飲用者的平均咖啡消費量會隨著年齡的增長（從10歲到60歲）而增長。即使到了60歲以后，這些人的咖啡消費量仍然高居不下。然而，可樂飲用者的平均可樂消費量則隨著年齡的增長而下降。過去40年中這兩種趨勢都保持穩(wěn)定。由于在未來的20年內老年人口將顯著增加，所以，這一時期內人們對咖啡的需求會增長而對可樂額的需求量會降低。因此我們應該考慮將投資從Loca可樂轉向Early Bird咖啡。32 The following appeared in the editorial section of a West Cambria newspaper. 以下內容摘自West Cambria報紙的社論部分。“ A recent review of the West Cambria volunteer ambulance service revealed a longer average response time to accidents than was reported by a mercial ambulance squad located in East Cambria. In order to provide better patient care for accident victims and to raise revenue for our town by collecting service fees for ambulance use, we should disband our volunteer service and hire a mercial ambulance service.”最近一篇針對West Cambria志愿救護隊的評論指出，該救護隊對事故的平均反應時間要比East Cambria商業(yè)救護隊長。為了給事故受害者提供更好的護理，也為了能通過收取救護費來提高本鎮(zhèn)的收入，我們應該解散志愿救護隊并雇用商業(yè)救護隊。33 The following is part of a business plan being discussed at a board meeting of the Perks Company.以下內容摘自Perks 公司董事會正在討論的一份商業(yè)計劃?！?It is no longer costeffective for the Perks Company to continue offering its employees a generous package of benefits and incentives year after year. In periods when national unemployment rates are low, Perks may need to offer such a package in order to attract and keep good employees, but since national unemployment rates are now high, Perks does not need to offer the same benefits and incentives. The money thus saved could be better used to replace the existing plant machinery with more technologically sophisticated equipment, or even to build an additional plant.”繼續(xù)年復一年地給員工提供豐厚福利和激勵措施對于Perks公司來說不再劃算。當全國的失業(yè)率較低時，Perks可能需要用豐厚的待遇來吸引并留住優(yōu)秀的員工。但由于現(xiàn)在全國的失業(yè)率較高，Perks無需死守原來的優(yōu)厚待遇和激勵措施不放。從中省出的錢有更好的用途，可以用來購買先進的設備，換掉現(xiàn)在的機器設備，或者構建一個新的車間。34 The following appeared as part of a plan proposed by an executive of the Easy Credit Company to the president.一下內容摘自Easy Credit公司某個經營主管向總裁提交的一份計劃書。“The Easy Credit Company would gain an advantage over peting credit card services if we were to donate a portion of the proceeds from the use of our cards to a wellknown environmental organization in exchange for the use of its symbol or logo on our card. Since a recent poll shows that a large percentage of the public is concerned about environmental issues, this policy would attract new customers, increase use among existing customers, and enable us to charge interest rates that are higher than the lowest ones available.”如果我們公司從信用卡業(yè)務收入中拿出一部分錢捐給一家知名的環(huán)保機構，以換取在我們的信用卡上使用他們的標識的權利，那么我們公司在信用卡業(yè)務的競爭中就會占取優(yōu)勢。因為最近一次民意調查顯示，大部分群眾都關注環(huán)保問題，所以這種策略能吸引新客戶，增加現(xiàn)有客戶信用卡的使用率，使我們收取的利率高于現(xiàn)有的最低利率。35 The following appeared as part of a remendation from the financial planning office to the administration of Fern Valley University.以下內容摘自Fern Valley大學財務規(guī)劃辦公室提交給學校管理部門的建議書?！癐n the past few years, Fern Valley University has suffered from a decline in both enrollments and administrations applications. The reason can be discovered from our students, who most often cite poor teaching and inadequate library resources as their chief sources of dissatisfaction with Fern Valley. Therefore, in order to increase the number of students attending our university, and hence to regain our position as the most prestigious university in the greater Fern Valley metropolitan area, it is necessary to initiate a fundraising campaign among the alumni that will enable us to expand the range of subjects we teach and to increase the size of our library facilities.”在過去的幾年里，F(xiàn)ern Valley大學的錄取人數(shù)和申請大學的人數(shù)都有所下降。原因可以從我們學校的學生那里找到：他們經常把對本校不滿的主要原因歸結為教學水平差和圖書館資料不全。因此，為了增加我們學校的學生人數(shù)，恢復本校在Fern Valley地區(qū)最知名學府的地位，有必要在校友中發(fā)起一場資金募集活動，用籌集的資金來擴展學科范圍，改善圖書館設施。36 The following appeared in an article in a college departmental ?！?Professor Taylor of Jones University is promoting a model of foreign language instruction in which students receive ten weeks of intensive training, then go abroad to live with families for ten weeks. The superiority of the model, Professor Taylor contends, is proved by the results of a study in which foreign language tests given to students at 25 other colleges show that firstyear foreign language students at Jones speak more fluently after only ten to twenty weeks in the program than do nine out of ten foreign language majors elsewhere at the time of their graduation.”Jones大學的Taylor教授推出了一種全新的外語教學方案：先讓學生接受10周的強化培訓，然后把他們送到國外和當?shù)丶彝ズ献?0周的時間。Taylor教授認為該教學方案的優(yōu)越性已被某項研究成果證實。該項研究對另外25所大學的學生進行了外語測試，其結果表明，Jones大學一年級外語系學生在參加該教學方案僅10周或者20周后，其口語的流利程度就超過了其他學校90%的外語系學生畢業(yè)時的水平。37 The following appeared as part of a article in the business section of a local newspaper.以下內容摘自某地方報紙商業(yè)版上的一篇文章。“Motorcycle X has been manufactured in the United States for over 70 years. Although one foreign pany has copied the motorcycle and is selling it for less, the pany has failed to attract motorcycle X customers—some say because its product lacks the exceptionally loud noise made by motorcycle X. But there must be some other explanation. After all, foreign cars tend to be quieter than similar Americanmade cars, but they sell at least as well. Also, television advertisements for motorcycle X highlight its durability and sleek lines, not its noisiness, and the ads typically have voiceovers or rock music rather than engine roar on the sound track.”X摩托車在美國已有70多年的生產歷史。盡管一家外國公司仿造了這種摩托車并降價出售，