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1、<p><b> 西安郵電大學(xué)</b></p><p> 畢 業(yè) 設(shè) 計(jì)(論 文)</p><p><b> 外文文獻(xiàn)翻譯</b></p><p> 學(xué) 院: 經(jīng)濟(jì)與管理學(xué)院 </p><p> 專 業(yè): 市場(chǎng)營(yíng)銷
2、 </p><p> 班 級(jí): 營(yíng)銷0802 </p><p> 學(xué)生姓名: 薛春林 </p><p> 導(dǎo)師姓名: 歐曉華 職稱: 講師 </p><p> 起止時(shí)間:20
3、10年 12月20日 至 2011年 6月20日</p><p><b> 英文原文</b></p><p> Overview of business model</p><p> A business model describes the rationale of how an organization creates, del
4、ivers, and captures value[1] (economic, social, or other forms of value). The process of business model construction is part of business strategy.</p><p> In theory and practice the term business model is u
5、sed for a broad range of informal and formal descriptions to represent core aspects of a business, including purpose, offerings, strategies, infrastructure, organizational structures, trading practices, and operational p
6、rocesses and policies. The literature has provided very diverse interpretations and definitions of a business model. A systematic review and analysis of manager responses to a survey defines business models as the design
7、 of organ</p><p> Whenever a business is established, it either explicitly or implicitly employs a particular business model that describes the architecture of the value creation, delivery, and capture mech
8、anisms employed by the business enterprise. The essence of a business model is that it defines the manner by which the business enterprise delivers value to customers, entices customers to pay for value, and converts tho
9、se payments to profit: it thus reflects management’s hypothesis about what customers want, h</p><p> Business models are used to describe and classify businesses (especially in an entrepreneurial setting),
10、but they are also used by managers inside companies to explore possibilities for future development. Also, well known business models operate as recipes for creative managers.[5] Business models are also referred to in s
11、ome instances within the context of accounting for purposes of public reporting.</p><p> Over the years, business models have become much more sophisticated. The bait and hook business model (also referred
12、to as the "razor and blades business model" or the "tied products business model") was introduced in the early 20th century. This involves offering a basic product at a very low cost, often at a loss
13、(the "bait"), then charging compensatory recurring amounts for refills or associated products or services (the "hook"). Examples include: razor (bait) and blades (hook); cell phones (</p><p
14、> In the 1950s, new business models came from McDonald's Restaurants and Toyota. In the 1960s, the innovators were Wal-Mart and Hypermarkets. The 1970s saw new business models from FedEx and Toys R Us; the 1980s
15、from Blockbuster, Home Depot, Intel, and Dell Computer; the 1990s from Southwest Airlines, Netflix, eBay, Amazon.com, and Starbucks.</p><p> Today, the type of business models might depend on how technology
16、 is used. For example, entrepreneurs on the internet have also created entirely new models that depend entirely on existing or emergent technology. Using technology, businesses can reach a large number of customers with
17、minimal costs.</p><p> Business model frameworks</p><p> There are various ways to define and conceptualize business models. In the following some of these conceptualizations are introduced.&l
18、t;/p><p> Business model canvas</p><p> Business Model Canvas: Nine business model building blocks, Osterwalder, Pigneur, & al. 2010[1]</p><p> Osterwalder's work [1][6] pro
19、pose a single reference model, called Business Model Canvas based on the similarities of a wide range of business model conceptualizations. It is nowadays one of the most used frameworks for describing the elements of bu
20、siness models.</p><p> With this business model design template, an enterprise can easily describe their business model. Aspects of the template are Infrastructure, Offering, Customers, Finances, etc.</p
21、><p> Other approaches</p><p> Business reference model</p><p> Business reference model is a reference model, concentrating on the architectural aspects of the core business of an
22、enterprise, service organization or government agency.</p><p> Component business model</p><p> Technique developed by IBM to model and analyze an enterprise. It is a logical representation or
23、 map of business components or "building blocks" and can be depicted on a single page. It can be used to analyze the alignment of enterprise strategy with the organization's capabilities and investments, id
24、entify redundant or overlapping business capabilities, etc.</p><p> Although Webvan failed in its goal of disintermediating the North American supermarket industry, several supermarket chains (like Safeway
25、Inc.) have launched their own delivery services to target the niche market to which Webvan catered.</p><p> Industrialization of services business model</p><p> Business model used in strategi
26、c management and services marketing that treats service provision as an industrial process, subject to industrial optimization procedures</p><p> Business Modelling</p><p> Business Modelling
27、is an important tool to capture, design, innovate and transform the business.[7] However, in order to transform ones organization and align them to ones business model, a business model should not be seen separately, but
28、 in connection with[8]:</p><p> A step-by-step roadmap that describes the synergy and context between Business Model and alignment of Strategy Map, Scorecards, etc. into the organization.</p><p&g
29、t; The main business goals of the organization, e.g. strategic business objectives, critical success factors and key performance indicators, which a holistic business model approach should include.</p><p>
30、 The main business Issues/pain points and thereby organizational weakness, which a holistic business model approach should include for they represent the threat to the company’s business model.</p><p> A cl
31、ear cause and effect linkages between the competencies, desired outcomes and performance measurements e.g. scorecards.</p><p> An emphasis on business model management and thereby a continuous improvement a
32、nd governance approach to the business model.</p><p> The business maturity level, in order to develop the organization representation of core differentiated and core competitive competencies [linked to str
33、ategy], which is a basis for building a business model as they the represent some of the most important sources of uniqueness. These are the things that a company can do uniquely well, and that no-one else can copy quick
34、ly enough to affect competition.</p><p> Linkages among competences and competency development.</p><p> The possible value creation and realization of the organization.</p><p> T
35、he information flow, and thereby information need for effective and efficient decision making.</p><p> Such a holistic approach would help clarify both intent and sources of synergy and disconnect between b
36、usiness model, strategy, scorecards, information, innovation, processes and IT systems. This includes architectural alignment as well as business transformation and value and performance views. Such dialogues allow Execu
37、tives to use the business model with their business alignment.</p><p> Theoretical and empirical insights to business models</p><p> Design Logic and Narrative Coherence</p><p>
38、Design logic views the business model as an outcome of creating new organizational structures or changing existing structures to pursue a new opportunity. Gerry George and Adam Bock (2011) conducted a comprehensive liter
39、ature review and surveyed managers to understand how they perceived the components of a business model. In that analysis, these authors show that there is a design logic behind how entrepreneurs and managers perceive and
40、 explain their business model. In further extensions to the </p><p> Business Model 2.0</p><p> Chen (2009) pointed out that the business model in the twenty-first century has to take into acc
41、ount the capabilities of Web 2.0, such as collective intelligence, network effects, user generated content, and the possibility of self-improving systems. He suggested that the service industry such as the airline, traff
42、ic, transportation, hotel, restaurant, Information and Communications Technology and Online gaming industries will be able to benefit in adopting business models that take into account</p><p> Complementari
43、ties of business models between partnering firms</p><p> Studying collaborative research and the accessing of external sources of technology, Hummel et al. (2010) found that in deciding on business partners
44、, it is important to make sure that both parties’ business models are complementary[10]. For example, they found that it was important to identify the value drivers of potential partners by analyzing their business model
45、s, and that it is beneficial to find partner firms that understand key aspects of our own firm’s business model.[11]</p><p> Applications</p><p> Malone et al.[12] at MIT found that some busin
46、ess models, as defined by them, indeed performed better than others in a dataset consisting of the largest U.S. firms, in the period 1998 through 2002, while they did not prove whether the existence of a business model m
47、attered.</p><p> The concept of a business model has been incorporated into certain accounting standards. For example, the International Accounting Standards Board (IASB) utilizes an "entity's busi
48、ness model for managing the financial assets" as a criterion for determining whether such assets should be measured at amortized cost or at fair value in its financial instruments accounting standard, IFRS 9.[13][14
49、][15][16] At least two members of the U.S. based Financial Accounting Standards Board (FASB) have express</p><p> Both IASB and FASB have proposed using the concept of business model in the context of repor
50、ting a lessor's lease income and lease expense within their joint project on accounting for leases.[21][22] The concept has also been proposed as an approach for determining the measurement and classification when ac
51、counting for insurance contracts.[23][24] As a result of the increasing prominence the concept of business model has received in the context of financial reporting, the European Financial Repo</p><p> Examp
52、les of Business models</p><p> In the early history of business models it was very typical to define business model types such as bricks-and-mortar or e-broker. However, these types usually describe only on
53、e aspect of the business (most often revenue model). Therefore, more recent literature on business models concentrates on describing business model as a whole instead of one most visible aspect. Following examples provid
54、e an overview for various business model types that have been in discussion since the invent of term busi</p><p><b> 中文譯文</b></p><p><b> 商業(yè)模式概述</b></p><p>
55、 商業(yè)模式業(yè)務(wù)模型描述了如何創(chuàng)建組織的理由,提供和捕捉價(jià)值(經(jīng)濟(jì),社會(huì),或其他形式的價(jià)值)。商業(yè)模式建設(shè)的過程,是業(yè)務(wù)戰(zhàn)略的一部分。</p><p> 在理論和實(shí)踐中商業(yè)模式是用于范圍廣泛的正式和非正式的描述,代表企業(yè)的核心業(yè)務(wù),包括目的,產(chǎn)品,戰(zhàn)略,基礎(chǔ)設(shè)施,組織結(jié)構(gòu),貿(mào)易慣例,業(yè)務(wù)流程和政策。文獻(xiàn)提供的商業(yè)模式有著不同的解釋和定義。系統(tǒng)回顧和分析的一項(xiàng)調(diào)查顯示,作為組織結(jié)構(gòu)的設(shè)計(jì),用制定一個(gè)商業(yè)機(jī)會(huì)來定義
56、的商業(yè)模式。這種設(shè)計(jì)邏輯的進(jìn)一步擴(kuò)展,強(qiáng)調(diào)敘事的連貫性,或在業(yè)務(wù)模型描述的機(jī)制使用由企業(yè)家創(chuàng)造非常成功的增長(zhǎng)企業(yè)。</p><p> 每當(dāng)一個(gè)企業(yè)成立的,明示或暗示了其采用的特殊商業(yè)模式,介紹了創(chuàng)造價(jià)值,交付,企業(yè)利潤(rùn)的捕獲機(jī)制的架構(gòu)。一個(gè)商業(yè)模式的本質(zhì)是,它定義的商業(yè)企業(yè),通過提供價(jià)值客戶,誘使客戶支付的價(jià)值,以及將這些款項(xiàng)轉(zhuǎn)換獲利的方式:它因此反映管理層的假設(shè)客戶想要什么,如果他們想要它,一個(gè)企業(yè)如何組織,
57、以更好地滿足這些需求,怎樣做支付,并賺取利潤(rùn)。</p><p> 商業(yè)模式是用來描述和分類,企業(yè)(尤其是在創(chuàng)業(yè)的設(shè)置),但他們也由企業(yè)內(nèi)部的管理人員使用,以探索未來發(fā)展的可能性。此外,眾所周知的商業(yè)模式運(yùn)作,創(chuàng)意商業(yè)模式也被稱為在某些情況下,公開報(bào)告在會(huì)計(jì)方面。</p><p> 多年來,商業(yè)模式變得更為復(fù)雜。20世紀(jì)初,出現(xiàn)了誘餌和鉤的商業(yè)模式(也稱為“剃刀和刀片商業(yè)模式”或“捆綁產(chǎn)
58、品的商業(yè)模式”)。這涉及到在一個(gè)非常低的成本提供一個(gè)基本的產(chǎn)品,往往處于虧損狀態(tài)(“誘餌”),然后充電筆芯或相關(guān)產(chǎn)品或服務(wù)(“鉤子”)的補(bǔ)償經(jīng)常金額。例子包括:剃須刀(餌)和刀片(鉤),手機(jī)(餌)和空氣中的時(shí)間(鉤);電腦打印機(jī)(餌)和墨盒筆芯(鉤),相機(jī)(餌)和照片(鉤)。這種模式的一個(gè)有趣的變種是Adobe,軟件開發(fā),其文檔閱讀器的費(fèi)用,但其文檔作家的收費(fèi)幾百元的免費(fèi)贈(zèng)送。在20世紀(jì)50年代,新的商業(yè)模式來自麥當(dāng)勞和豐田。在20世紀(jì)
59、60年代,創(chuàng)新是沃爾瑪和大賣場(chǎng)。 20世紀(jì)70年代從聯(lián)邦快遞公司和玩具反斗城看到新的商業(yè)模式; 20世紀(jì)80年代,20世紀(jì)90年代從西南航空公司,Netflix公司,易趣,亞馬遜,星巴克一鳴驚人,家得寶,英特爾,戴爾電腦。</p><p> 今天,商業(yè)模式的類型可能取決于如何運(yùn)用技術(shù)。例如,在互聯(lián)網(wǎng)上的企業(yè)家們也創(chuàng)造了全新的模式完全依賴于現(xiàn)有或新興技術(shù)。利用技術(shù),企業(yè)可以用最低的成本達(dá)到了大批客戶。</p
60、><p> 商業(yè)模式框架。有各種不同的方式定義和概念的商業(yè)模式。在下面的這些概念化的一些介紹。商業(yè)模式的分類:九個(gè)業(yè)務(wù)模型積木,Osterwalder,Pigneur,與人的。 2010osterwalder的工作提出一個(gè)單一的參考模型,被稱為商業(yè)模式帆布基于廣泛的業(yè)務(wù)模式概念化的相似之處。這是時(shí)下最常用的框架描述商業(yè)模式的元素之一。與這種商業(yè)模式的設(shè)計(jì)模板,企業(yè)可以很容易地描述他們的商業(yè)模式。模板方面的基礎(chǔ)設(shè)施,
61、發(fā)售,客戶,財(cái)務(wù)等其他方法。</p><p> ?業(yè)務(wù)參考模型是一個(gè)參考模型,專注于核心業(yè)務(wù)的企業(yè),服務(wù)組織或政府機(jī)構(gòu)的建筑方面。</p><p> ?組件的商業(yè)模式由IBM開發(fā)的技術(shù)進(jìn)行建模和分析企業(yè)。這是一個(gè)合乎邏輯的陳述或業(yè)務(wù)組件或“積木”的地圖,并可以在一個(gè)頁(yè)面上描繪。它可以用來對(duì)準(zhǔn)企業(yè)戰(zhàn)略與組織的能力和投資分析,找出重復(fù)或重疊的業(yè)務(wù)能力,等等??。 北美超市行業(yè)disinte
62、rmediating目標(biāo)雖然Webvan的失敗,一些連鎖超市(如Safeway的公司)紛紛推出自己的送貨服務(wù)Webvan的照顧瞄準(zhǔn)利基市場(chǎng)。</p><p> ?產(chǎn)業(yè)化服務(wù)的業(yè)務(wù)模式在戰(zhàn)略管理和服務(wù)營(yíng)銷提供服務(wù)當(dāng)作一個(gè)工業(yè)過程中使用的商業(yè)模式,產(chǎn)業(yè)優(yōu)化程序商業(yè)模型商業(yè)模型是一個(gè)重要的工具,捕捉,設(shè)計(jì),創(chuàng)新和改造業(yè)務(wù)。然而,為了改造的組織和調(diào)整他們的商業(yè)模式,商業(yè)模式不應(yīng)該被視為分開,但在與一步一步的路線圖,描述
63、商業(yè)模式和戰(zhàn)略地圖,記分卡等調(diào)整到組織之間的協(xié)同和上下文。 </p><p> ?該組織的主要業(yè)務(wù)目標(biāo),例如:業(yè)務(wù)戰(zhàn)略目標(biāo),關(guān)鍵成功因素和關(guān)鍵績(jī)效指標(biāo),其中一個(gè)全面的商業(yè)模式的方法應(yīng)包括,主營(yíng)業(yè)務(wù)問題、痛點(diǎn)和弱點(diǎn),從而組織,一個(gè)整體的商業(yè)模式的方法應(yīng)包括為他們所代表的公司的商業(yè)模式的威脅、明確病因的能力,預(yù)期成果和業(yè)績(jī)測(cè)量與效果之間的聯(lián)系,例如記分卡。強(qiáng)調(diào)業(yè)務(wù)管理模式,從而連續(xù)的改善和治理方法的商業(yè)模式。<
64、;/p><p> ?業(yè)務(wù)的成熟程度,以發(fā)展核心的差異化和核心競(jìng)爭(zhēng)能力的組織表示策略,這是為建立一個(gè)業(yè)務(wù)模型的基礎(chǔ)上,作為他們的代表的一些獨(dú)特的最重要來源。這些公司可以做的唯一的事情,并沒有其他人可以迅速?gòu)?fù)制到足以影響競(jìng)爭(zhēng)。能力和能力發(fā)展之間的聯(lián)系。該組織可能創(chuàng)造價(jià)值和實(shí)現(xiàn)。信息流,從而為有效和高效的決策信息需求。這種整體性的辦法,將有助于澄清意圖和協(xié)同來源和斷開之間的商業(yè)模式,戰(zhàn)略,記分卡,信息,創(chuàng)新,流程和IT系
65、統(tǒng)。這包括建筑對(duì)齊,以及業(yè)務(wù)轉(zhuǎn)型和價(jià)值和性能的意見。這樣的話,允許管理人員使用的業(yè)務(wù)模式與業(yè)務(wù)對(duì)齊的。</p><p> 商業(yè)模式的理論和實(shí)證,我們通過商業(yè)模式來見解設(shè)計(jì)邏輯和敘事的連貫性設(shè)計(jì)邏輯視為創(chuàng)造新的組織結(jié)構(gòu),或改變現(xiàn)有結(jié)構(gòu),以追求一個(gè)新的機(jī)會(huì)。喬治·格里和亞當(dāng)·博克(2011)進(jìn)行了全面的文獻(xiàn)回顧和調(diào)查的經(jīng)理,以了解他們認(rèn)為一種商業(yè)模式的組成部分。在分析,這些表明,有一個(gè)背后的企業(yè)
66、家和管理者如何看待和解釋他們的商業(yè)模式的設(shè)計(jì)邏輯。在設(shè)計(jì)邏輯的進(jìn)一步擴(kuò)展,喬治和Bock(2012)利用案例研究和對(duì)IBM的業(yè)務(wù)模式在大型企業(yè)的調(diào)查數(shù)據(jù)來描述的CEO和企業(yè)家如何建立在一個(gè)連貫的方式敘述或故事,從一個(gè)機(jī)會(huì)移動(dòng)業(yè)務(wù)另一個(gè)。他們還表明,當(dāng)是不連貫的敘述或故事的組成部分是錯(cuò)位,這些企業(yè)往往要失敗的。他們建議在企業(yè)家或CEO的變化可以創(chuàng)建強(qiáng)大的敘事方式。</p><p> 商業(yè)模式2.0,在二十一世紀(jì)的
67、商業(yè)模式考慮到了Web 2.0的功能,如集體智慧,網(wǎng)絡(luò)效應(yīng),用戶生成的內(nèi)容,和自我提高的系統(tǒng)的可能性。他認(rèn)為,服務(wù)行業(yè),如航空,交通,運(yùn)輸,酒店,餐飲,信息和通信技術(shù)和網(wǎng)絡(luò)游戲產(chǎn)業(yè)將能夠受益于采用的商業(yè)模式,考慮到Web 2.0的特點(diǎn)。他還強(qiáng)調(diào),商業(yè)模式2.0考慮到不只是Web 2.0技術(shù)的效果,但也是網(wǎng)絡(luò)效應(yīng)。每年由開發(fā)一個(gè)完全成熟的開放式平臺(tái),支持大公司重新使用亞馬遜的按需電子商務(wù)服務(wù),例如亞馬遜的成功故事。</p>
68、<p> 合作公司的商業(yè)模式之間的互補(bǔ)性學(xué)習(xí)合作研究和技術(shù),赫梅爾等外部來源的資料存取發(fā)現(xiàn),在決定業(yè)務(wù)合作伙伴,重要的是,以確保雙方的商業(yè)模式是相輔相成的。例如,他們發(fā)現(xiàn),重要的是,以確定潛在的合作伙伴,通過分析其業(yè)務(wù)模式的價(jià)值驅(qū)動(dòng)因素,并尋找合作伙伴公司,了解我們自己公司的商業(yè)模式的關(guān)鍵環(huán)節(jié),它是有益的。馬龍等人發(fā)現(xiàn),在麻省理工學(xué)院的一些商業(yè)模式,他們的定義,確實(shí)表現(xiàn)比別人更好的在最大的美國(guó)公司組成的數(shù)據(jù)集,在1998年期
69、間,到2002年,而他們并不能證明是否存在重要的商業(yè)模式。</p><p> 一種商業(yè)模式的概念已被納入一定的會(huì)計(jì)準(zhǔn)則。例如,在國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASB)的利用作為標(biāo)準(zhǔn)確定是否這些資產(chǎn)應(yīng)該可以在攤銷成本或以公允價(jià)值計(jì)量的金融工具的會(huì)計(jì)標(biāo)準(zhǔn)“的實(shí)體的金融資產(chǎn)管理業(yè)務(wù)模式”,國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第9號(hào)、美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)(FASB)至少有兩名成員所表達(dá)的立場(chǎng),應(yīng)作為金融分類標(biāo)準(zhǔn)的業(yè)務(wù)實(shí)體模型負(fù)債。商業(yè)模式的概念
70、也被引入遞延稅項(xiàng)的會(huì)計(jì)根據(jù)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則,2010修訂處理有關(guān)投資物業(yè)遞延稅項(xiàng)國(guó)際會(huì)計(jì)準(zhǔn)則第12。無(wú)論國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)和財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)已提出報(bào)告他們對(duì)會(huì)計(jì)的聯(lián)合項(xiàng)目?jī)?nèi)的租賃1出租人的租賃收入和租賃費(fèi)用的情況下使用的商業(yè)模式的概念已經(jīng)也被提議作為一種確定方法占保險(xiǎn)合同時(shí),測(cè)量和分類作為一個(gè)日益突出的商業(yè)模式的概念已在財(cái)務(wù)報(bào)告中,歐洲財(cái)務(wù)報(bào)告咨詢組(EFRAG),收到的意見歐洲聯(lián)盟,通過財(cái)務(wù)報(bào)告準(zhǔn)則“的經(jīng)營(yíng)模式,在財(cái)務(wù)報(bào)告中的作用”
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