外刊精读｜30 美元的中国玩具卖到美国，钱都去了哪里？

这篇 BBC Business 报道出自 BBC World Service 的《Follow the Money》系列：一只玩具从中国东莞到美国商店，要经过多少道工序、多久的海运，又是谁付了关税？跟着一件售价 30 美元的玩具，看懂一条跨国供应链。

全文很适合从两条线来学：一条是制造、物流、关税与利润的商业英语，另一条是解释型财经报道如何用一个具体价格（$30）把整条供应链的钱一笔笔算清楚。

先想一想｜$30 的玩具，工厂最终能赚多少？ 一件零售价 $30 的玩具，工厂收款约 $6，但其中还包含原材料、人工与生产成本。报道估算工厂实际利润只有约 $0.18–$0.60。

阅读 BBC 原文 · BBC 同主题音频：The journey of a $30 toy from China to America

税率与费用均为本篇报道所用的示例，不能直接套用于所有玩具或其他日期的进口业务。原文之外的仿写、改写和参考回答用于语言练习。

双语精读

来源｜ BBC News · Sam Fenwick · Oct 15, 2026（BBC Business · BBC World Service《Follow the Money》系列）

How a Chinese-made toy gets to a US retailer

一只中国玩具的美国之旅

On the underside of most children's toys on sale in the US you'll find the same three words – "Made in China".

译文｜ 翻开美国市场上销售的大多数儿童玩具，你都会在底部看到同样的三个词——“Made in China”（中国制造）。

Nearly eight in 10 toys (78.3%) imported into the country in 2024 came from China, according to US government figures.

译文｜ 根据美国政府的数据，2024 年美国进口的玩具中，近八成（78.3%）来自中国。

Last year, toys imported from China were worth $9.8bn (£7.4bn), trade figures show.

译文｜ 贸易数据显示，去年（2025 年）美国从中国进口的玩具价值 98 亿美元（约合 74 亿英镑）。

With Christmas on the horizon, the toy industry in the US and elsewhere is about to have its busiest time of the year by far.

译文｜ 随着圣诞节临近，美国及其他地区的玩具行业即将迎来一年中最繁忙的时期，忙碌程度远超其他时段。

As retailers prepare their stocks for the festive rush, be they online giants or "mom-and-pop" physical stores, the BBC World Service's Follow the Money series traces how a toy gets from a factory in China to the US. And where the money goes.

译文｜ 从电商巨头到夫妻经营的实体小店，各类零售商正为节日购物潮备货。BBC 国际台《Follow the Money》（追踪资金流向）系列追踪了一件玩具如何从中国工厂运抵美国，以及这笔钱最终流向了哪里。

工厂｜The factory

Guangdong province, which neighbours Hong Kong in southern China, is the heart of the country's toy manufacturing industry.

译文｜ 广东省位于中国南部，与香港相邻，是中国玩具制造业的中心。

In the city of Dongguan workers on the floor of the Mihox factory pop plastic toys out of steel moulds, and pile them into crates ready for painting.

译文｜ 在东莞的 Mihox 工厂车间里，工人将塑料玩具部件从钢制模具中取出，再堆放进周转箱，等待上色。

The company says it employs more than 800 people and makes around 55 million toys a year for the American market, which represents half of its business.

译文｜ 该公司称，工厂雇用了 800 多名员工，每年为美国市场生产约 5,500 万件玩具，而美国市场占其业务量的一半。

Every toy starts with a design from a customer, such as an American toy company. The factory then makes a prototype, and builds moulds from which plastic parts and other components are formed.

译文｜ 每款玩具都始于客户（例如美国玩具公司）提供的设计方案。随后，工厂制作原型样品，并制造模具，用来成型塑料零件及其他部件。

Going from the first idea to finished toy takes one to two years, says Melanie Wang from the Mihox sales team. Much of that is the customer going back to the drawing board. "They modified the design again, again, and again to improve it."

译文｜ Mihox 销售团队的 Melanie Wang 表示，从最初的构想到最终成品需要一到两年。其中很大一部分时间都花在客户反复推翻、修改设计上。“他们一遍又一遍地调整设计，让产品变得更好。”

Once the design is signed off, things move more quickly. A mould takes about a month to make, and the production run lasts about three months.

译文｜ 一旦设计获得最终批准，后续流程就快多了：制作一套模具大约需要一个月，正式生产则持续约三个月。

So, how much of the US retail price does the factory get? "About 20%," says Wang.

译文｜ 那么，美国零售价中有多少归工厂所有？Wang 说：“大约 20%。”

On a $30 toy, that's $6, which has to cover the price of the plastic and other materials, production costs including wages, and what profit the factory makes.

译文｜ 对于一件售价 30 美元的玩具，工厂收到的是 6 美元。这 6 美元要支付塑料和其他原材料、包括工人工资在内的生产成本，剩下的才是工厂利润。

Chinese factories typically make a profit of between 3% and 10%, according to Jay Foreman, chief executive of US toy firm Basic Fun. So for a $30 toy that's between 60 and 18 cents of the $6 the factory charges to make it.

译文｜ 美国玩具公司 Basic Fun 的首席执行官 Jay Foreman 表示，中国玩具工厂的利润率通常在 3% 至 10% 之间。对于售价 30 美元的玩具，按照工厂收取的 6 美元制造费用计算，利润约为 18 至 60 美分。

Samson Ko is president of the Toys Manufacturers' Association of Hong Kong. Many of his members moved their factories across the border into mainland China in the 1980s, attracted by cheaper land and labour.

译文｜ Samson Ko 是香港玩具厂商会主席。20 世纪 80 年代，由于内地土地与劳动力成本更低，许多会员将工厂从香港迁至中国内地。

He says the way toys are made has barely changed since then. "Automation now takes place mostly in the moulding and the packaging process. But for soft toys, or even some of the electronics nowadays, it's still very labour intensive."

译文｜ 他表示，自那以后，玩具制造方式几乎没有太大变化。“如今，自动化主要应用于模具成型和包装环节。但毛绒玩具，甚至现在的一些电子玩具，仍然需要大量人工。”

And Chinese labour isn't cheap anymore, he adds, after recent rises.

译文｜ 他补充说，随着近来工资上涨，中国的劳动力如今也不再便宜。

Average pay in Vietnam is about half of that in China, said one report at the start of this year.

译文｜ 今年年初的一份报告指出，越南的平均工资约为中国的一半。

Yet fewer than 10% of Ko's members have moved any production outside China, and in those cases mostly only because customers asked them to do so.

译文｜ 尽管如此，Ko 所代表的会员中，只有不到 10% 将部分生产环节转移到中国境外，而且多数还是应客户要求才这样做。

The Chinese factories remain busy, he says, because a single toy can undergo more than one manufacturing process, from moulding the parts, to adding electronics, sewing materials, and final assembly. This often requires it travelling to different factories.

译文｜ 他表示，中国的玩具工厂依然繁忙，因为一件玩具往往需要经过多道制造工序：从零部件成型，到安装电子元件、缝制布料，再到最终组装。其间，玩具常常需要在不同工厂之间流转。

Ko adds that in Guangdong these separate facilities are located close to each other, and used to "working in harmony". He says this makes the whole manufacturing process run more smoothly than in other countries.

译文｜ Ko 补充说，在广东，这些负责不同工序的工厂彼此距离很近，早已习惯了协同配合。他认为，这让整个制造流程比其他国家更加顺畅。

工厂成本提醒： 工厂拿到的 $6 是制造环节的收入，不能直接视为净利润。设计审批、模具制造、批量生产分别对应 sign off、mould-making、production run。

海运｜The ship

From the factory, the toy goes by truck to a port, such as Shenzhen, the biggest in Guangdong.

译文｜ 玩具离开工厂后，先由卡车运往港口，例如广东省最大的港口深圳港。

Ivy Tse is co-founder of FreightAmigo, a Hong Kong logistics company that runs an online platform for both Hong Kong and mainland China exporters. These businesses can book a cargo container, sea passage to an overseas destination, arrange insurance cover, and secure finance.

译文｜ Ivy Tse 是香港物流公司 FreightAmigo 的联合创始人。这家公司运营一个在线平台，为香港及中国内地出口商提供服务。企业可通过平台预订货运集装箱、安排前往海外目的地的海运航程、购买保险，并获得融资支持。

Tse says it takes about 15 days for a cargo ship to get from Shenzhen to the US west coast, and 25 to 30 days to the east coast. This year's Christmas toys left China in August and September.

译文｜ Tse 表示，货轮从深圳到美国西海岸大约需要 15 天，到东海岸则需要 25 至 30 天。今年圣诞季销售的玩具早在八九月份就已从中国启运。

Freight, from factory to the US, usually adds about 10% to the manufacturing cost of a toy, adds Tse. So if we stick to a toy that retails for $30 in the US, and therefore costs $6 to make in China, the cost of getting it to the states is 60 cents.

译文｜ Tse 补充说，从工厂运到美国的运费通常相当于玩具制造成本的 10% 左右。继续以美国零售价 30 美元、在中国制造成本 6 美元的玩具为例，运到美国的费用约为 60 美分。

运输时间线： 东莞工厂 → 深圳港 → 美国西海岸（约 15 天海运）／东海岸（约 25–30 天）→ 美国境内配送。圣诞玩具通常提前数月启运。

美国海关｜The US border

Once the toy reaches the US there is currently a tariff on Chinese toys that has to be paid to the US Customs and Border Protection (CBP).

译文｜ 玩具抵达美国后，需要就从中国进口的玩具缴纳关税，缴纳对象是美国海关与边境保护局（CBP）。

Following talks between President Trump and Chinese leader Xi Jinping last month, the two governments have recommended toys for lower tariffs. But no new rate or start date has been set, and the US must first hold a public consultation. For now the basic rate is 12.5%, and some toys pay more.

译文｜ 在上个月特朗普总统与中国领导人习近平举行会谈后，两国政府提出降低玩具关税的建议。但新的税率及生效日期尚未确定，美国还须先举行公众咨询。目前，基本税率为 12.5%，部分玩具适用的税率更高。

This is charged on the manufacturing price of the toy, not on how much it retails for. So for a $30 toy, that basic rate is 12.5% of $6, which is 75 cents.

译文｜ 关税按玩具的制造价格征收，而非按终端零售价计算。因此，一件售价 30 美元、制造价格 6 美元的玩具，按 12.5% 的基本税率计算，关税为 75 美分。

This tariff is paid for by the American company that has imported the toys. One such firm is Learning Resources, a family business based near Chicago that sells educational toys. Half of these it imports from China.

译文｜ 这笔关税由进口玩具的美国公司缴纳。Learning Resources 就是其中一家。它是一家位于芝加哥附近的家族企业，销售益智教育玩具，其中一半从中国进口。

"We pay 100% of the tariffs, let there be no doubt about that," says the company's chief executive Rick Woldenberg.

译文｜ 该公司首席执行官 Rick Woldenberg 说：“关税全部由我们支付，这一点毫无疑问。”

Tariff ≠ retail tax： 文章中的关税以 $6 制造价格为计税依据：$6 × 12.5% = $0.75。进口商负责向美国海关缴纳；税率会随政策调整，这里对应报道发表时的情况。

美国玩具公司｜The US toy company

The cost of making the $30 toy, getting it to the US, and paying the import tariff, comes to $7.35. So that leaves $22.65, or 75.5% of the total.

译文｜ 这件售价 30 美元的玩具，其制造、运往美国及缴纳进口关税的费用合计为 7.35 美元。因此，还剩下 22.65 美元，占零售价的 75.5%。

That money never leaves the US, explains Foreman from Basic Fun. His firm, which is based in Florida, makes Tonka trucks and Care Bears cuddly toys.

译文｜ Basic Fun 的 Foreman 解释说，这笔钱留在美国境内。他所在的公司总部位于佛罗里达州，生产 Tonka 玩具卡车和 Care Bears（爱心熊）毛绒玩具。

"It's kept by my company, the [US] transportation company, the retailer," he says.

译文｜ 他说：“这笔钱由我的公司、美国的运输公司以及零售商获得。”

If we allow $2.65 for the US delivery firm, the toy company and the retailer will typically share the remaining revenues 50-50. So that would give them $10 each.

译文｜ 如果分给美国境内配送公司 2.65 美元，那么玩具公司与零售商通常会平分剩余收入，各得 10 美元。

While profit margins are commercially sensitive and therefore not generally revealed, industry studies show that the toy firm and retailer would usually make a profit of up to 25% or $2.50.

译文｜ 由于利润率涉及商业机密，企业通常不会公开具体数字。不过，行业研究显示，玩具公司和零售商各自的利润率通常最高可达 25%，即按各自获得的 10 美元计算，利润最高约为 2.50 美元。

Getting a toy onto the shelves in the US requires both a lot of work and a long journey.

译文｜ 要让一件玩具最终摆上美国商店的货架，背后既需要大量劳动，也要经历一段漫长的旅程。

一眼看懂：30 美元流向哪里？

$30 retail price（美国零售价）

• 🏭 $6.00 · 中国工厂制造环节（20%）
• 🚢 $0.60 · 中国至美国运费（2%）
• 🧾 $0.75 · 进口关税（2.5%）
• 🚚 $2.65 · 美国境内配送（约 8.8%）
• 🧸 $10.00 · 美国玩具品牌公司（约 33.3%）
• 🛍️ $10.00 · 美国零售商（约 33.3%）

合计：$30.00。 美国玩具品牌和零售商各分得的 $10 属于收入份额，还要扣除各自开支。文中的 $2.50 为各自可能达到的利润上限估算。

长难句拆解

这一节拆 5 个原文长难句： 先找主干，再看从句 / 修饰成分，最后用拆解把句子切成小块。五句分别练 倒装式让步 be they A or B、介词 + which 定语从句、once 从句 + 被动、非限定定语从句表占比、被动 be charged on + 名词性从句。

① be they A or B｜“无论是 A 还是 B”

As retailers prepare their stocks for the festive rush, be they online giants or "mom-and-pop" physical stores, the BBC World Service's Follow the Money series traces how a toy gets from a factory in China to the US. And where the money goes.

主干｜ The series traces how a toy gets from a factory in China to the US.（这个系列追踪了一件玩具如何从中国工厂运到美国。）

从句 / 修饰｜ As retailers prepare…：随着零售商备货，作时间／背景状语；be they A or B：倒装式让步结构，相当于 whether they are A or B，they 指 retailers；how a toy gets… / where the money goes：两个并列的间接疑问结构，分别说明“货物如何流动”和“钱流向何处”。

拆解｜ (As retailers prepare their stocks for the festive rush), / (be they online giants or "mom-and-pop" physical stores), / [the BBC World Service's Follow the Money series] [traces] [how a toy gets from a factory in China to the US]. / And [where the money goes].

译文｜ 从电商巨头到夫妻经营的实体小店，各类零售商正为节日购物潮备货。BBC 国际台《Follow the Money》系列追踪了一件玩具如何从中国工厂运抵美国，以及这笔钱最终流向了哪里。

结构提示｜ be they A or B 是比较正式的书面写法，日常可以换成 whether they are A or B。

② from which｜介词提前的定语从句

The factory then makes a prototype, and builds moulds from which plastic parts and other components are formed.

主干｜ The factory makes a prototype and builds moulds.（工厂制作原型并制造模具。）

从句 / 修饰｜ 先行词为 moulds；from which 相当于 from the moulds；be formed 为被动语态，表示零部件由模具成型。

拆解｜ [The factory] then [makes a prototype], / and [builds moulds] / (from which plastic parts and other components are formed).

译文｜ 随后，工厂制作原型样品，并制造模具，用来成型塑料零件及其他部件。

改写｜ The factory builds moulds, and plastic parts are formed from them.

③ Once … is signed off｜一旦……获得批准

Once the design is signed off, things move more quickly. A mould takes about a month to make, and the production run lasts about three months.

主干｜ Things move more quickly.（事情推进得更快了。）

从句 / 修饰｜ once 引导时间／条件状语从句，译为“一旦……”；be signed off 是被动结构；take + 时间 + to do sth 表示完成某事所需时间。

拆解｜ (Once the design is signed off), / [things] [move more quickly]. / [A mould] [takes about a month to make], / and [the production run] [lasts about three months].

译文｜ 一旦设计获得最终批准，后续流程就快多了：制作一套模具大约需要一个月，正式生产则持续约三个月。

改写｜ After the customer approves the design, production speeds up.

④ which represents…｜非限定定语从句表占比

The company says it employs more than 800 people and makes around 55 million toys a year for the American market, which represents half of its business.

主干｜ The company says (that) it employs more than 800 people and makes around 55 million toys a year.（该公司称雇用 800 多人，每年生产约 5,500 万件玩具。）

从句 / 修饰｜ which represents half of its business：非限定定语从句，补充说明 the American market 所占的业务份额；represent 在数字新闻里常用于表达“占比”。

拆解｜ [The company] [says] / [it employs more than 800 people] / and [makes around 55 million toys a year for the American market], / (which represents half of its business).

译文｜ 该公司称，工厂雇用了 800 多名员工，每年为美国市场生产约 5,500 万件玩具，而美国市场占其业务量的一半。

结构提示｜ Women represent 60% of the workforce.（女性占员工总数的 60%。）

⑤ This is charged on…｜被动句与价格基数

This is charged on the manufacturing price of the toy, not on how much it retails for.

主干｜ This is charged on the manufacturing price of the toy.（关税按玩具的制造价格征收。）

从句 / 修饰｜ This 指上文的关税 tariff；be charged on 表示“以……为征收基础”；how much it retails for 是名词性从句，说明玩具零售价。

拆解｜ [This] [is charged on] [the manufacturing price of the toy], / not [on how much it retails for].

译文｜ 关税按玩具的制造价格征收，而非按终端零售价计算。

结构提示｜ 英译汉时抓住两个价格：manufacturing price（制造价格）与 retail price（零售价格）。

三句话抓住全文：

A $30 toy made in China earns the factory only about $6.

一件售价 30 美元的中国制造玩具，工厂只拿到约 6 美元。

Freight and the tariff add just $1.35 on the way to US shelves.

从工厂到美国货架，运费和关税加起来只有 1.35 美元。

Most of the money never leaves the US.

这件玩具的大部分钱，从来没有离开美国。

标题与报道动词对比

标题 vs 正文： 标题 How a Chinese-made toy gets to a US retailer 只用了最平实的 gets to：不评价、不渲染，只承诺“讲清一段路程”。正文是典型的“跟着钱走”解释型报道，动词大多是引述动词——谁说的、谁补充、谁解释——而不是带情绪的评价动词。

下面把原文里的报道动词和短语，按力度从弱到强排成一条梯度。每个都配原文短句和中文。

🟢 第一档：中性出处（只交代信息来源）

1. according to｜根据 Nearly eight in 10 toys (78.3%) imported into the country in 2024 came from China, according to US government figures.

根据美国政府的数据，2024 年美国进口的玩具中，近八成来自中国。

2. show｜（数据）显示 Last year, toys imported from China were worth $9.8bn (£7.4bn), trade figures show.

贸易数据显示，去年美国从中国进口的玩具价值 98 亿美元。

3. say｜说 "About 20%," says Wang. ／ Average pay in Vietnam is about half of that in China, said one report at the start of this year.

Wang 说：“大约 20%。”／今年年初的一份报告指出，越南平均工资约为中国的一半。

🔵 第二档：补充与解释（在引述上再推进一步）

4. add｜补充说 And Chinese labour isn't cheap anymore, he adds, after recent rises.

他补充说，随着近来工资上涨，中国的劳动力如今也不再便宜。

5. explain｜解释说 That money never leaves the US, explains Foreman from Basic Fun.

Basic Fun 的 Foreman 解释说，这笔钱留在美国境内。

🟠 第三档：媒体主动出击（调查、追踪）

6. trace｜追踪、溯源 the BBC World Service's Follow the Money series traces how a toy gets from a factory in China to the US.

BBC 国际台《Follow the Money》系列追踪了一件玩具如何从中国工厂运抵美国。

🟣 第四档：官方动作与强硬表态（力度最强）

7. recommend｜（政府）建议、提议 the two governments have recommended toys for lower tariffs.

两国政府提出了降低玩具关税的建议。

8. let there be no doubt about that｜这一点毫无疑问 "We pay 100% of the tariffs, let there be no doubt about that," says the company's chief executive Rick Woldenberg.

“关税全部由我们支付，这一点毫无疑问。”

看清两个细节： ① 主语较长时，BBC 常把引述动词提到前面（倒装）：says Melanie Wang from the Mihox sales team、adds Tse、explains Foreman from Basic Fun、says the company's chief executive Rick Woldenberg。② recommended ≠ 已生效：原文紧接着说 But no new rate or start date has been set——建议只是第一步，还要经过 public consultation。

顺手看“算账动词”： 工厂的 $6 要 cover 各种成本 → 运费 adds about 10% to 制造成本 → 三项费用 comes to $7.35 → 剩下的 leaves $22.65 → 品牌和零售商 share the remaining revenues 50-50。

重点表达与拓展

这一节抓 10 个供应链与商业报道核心表达： on the horizon、mom-and-pop、prototype、go back to the drawing board、sign off、labour-intensive、freight、tariff、retail for、profit margin。

前 5 个写从构想到量产；后 5 个写成本、运输、关税与利润。每个表达按 词源 / 记忆方法 → 原文 + 译文 → 常见搭配 → 延伸 → 可迁移场景 → 例句 来学。

1. on the horizon /əˈraɪzən/｜即将到来

词源｜ horizon 本义是“地平线”。事物出现在地平线上，便引申为“即将发生”。

记忆方法｜ 想象站在海边，一艘船刚从地平线上冒出来：还没到岸，但已经看得见了。

原文｜ With Christmas on the horizon, the toy industry in the US and elsewhere is about to have its busiest time of the year by far.

译文｜ 随着圣诞节临近，美国及其他地区的玩具行业即将迎来一年中最繁忙的时期。

常见搭配｜ with Christmas on the horizon：圣诞节临近 · economic risks on the horizon：潜在的经济风险 · a recovery on the horizon：复苏在望

可迁移场景｜ 节假日、考试季、政策出台、经济走势。

例句｜With the holiday season on the horizon, retailers are ramping up inventory.

节日季临近，零售商正增加库存。

2. mom-and-pop /ˌmɒm ən ˈpɒp/｜夫妻店式的、小型家族经营的

记忆方法｜ 美式英语常用 mom-and-pop store 指独立的小型家族商店——“妈妈和爸爸一起看店”。可与 retail giant（零售巨头）形成对比。

原文｜ As retailers prepare their stocks for the festive rush, be they online giants or "mom-and-pop" physical stores, the BBC World Service's Follow the Money series traces how a toy gets from a factory in China to the US.

译文｜ 从电商巨头到夫妻经营的实体小店，各类零售商正为节日购物潮备货。BBC《Follow the Money》系列追踪了一件玩具如何从中国工厂运抵美国。

常见搭配｜ mom-and-pop stores：夫妻店 · physical stores / brick-and-mortar stores：实体门店 · online giants：大型电商平台

可迁移场景｜ 零售、餐饮、社区经济、电商冲击。

例句｜Many mom-and-pop stores struggle to compete with online giants.

许多夫妻店很难与电商巨头竞争。

3. prototype /ˈprəʊtətaɪp/｜原型、样品

词源｜ proto-（最初的）＋ type（类型、模型），最早的模型就是 prototype。

原文｜ The factory then makes a prototype, and builds moulds from which plastic parts and other components are formed.

译文｜ 随后，工厂制作原型样品，并制造模具，用来成型塑料零件及其他部件。

常见搭配｜ develop a prototype：开发原型 · test a prototype：测试样品 · mass production：大规模生产

拓展｜ mould /məʊld/ 为英式拼写，美式写作 mold；moulding /ˈməʊldɪŋ/ 指模塑成型。

可迁移场景｜ 产品开发、工业设计、创业路演、软件开发。

例句｜The team tested the prototype before mass production.

团队在量产之前先测试了样品。

4. go back to the drawing board｜推倒重来、重新设计

记忆方法｜ drawing board 最初指设计师、工程师绘制草图的画板，后来引申为计划失败或需要改进时重新构思——回到画板前，从头画起。

原文｜ Much of that is the customer going back to the drawing board.

译文｜ 其中很大一部分时间都花在客户反复推翻、修改设计上。

近义表达｜ revise the design：修改设计 · start from scratch：从零开始 · rework the proposal：重新打磨方案

可迁移场景｜ 方案被否、实验失败、论文大改、产品返工。

例句｜The company went back to the drawing board after the first prototype failed safety tests.

第一版原型未通过安全测试后，公司重新设计了产品。

5. sign off /ˌsaɪn ˈɒf/｜正式批准

记忆方法｜ 想象负责人在文件最后 sign（签字），这一步一结束（off），事情就定下来了。

原文｜ Once the design is signed off, things move more quickly. A mould takes about a month to make, and the production run lasts about three months.

译文｜ 一旦设计获得最终批准，后续流程就快多了：制作一套模具大约需要一个月，正式生产则持续约三个月。

常见搭配｜ sign off on sth：正式批准某事 · be signed off：获得批准 · production run：一批产品的生产过程或生产批次 · a production line：生产线

注意｜ 这里的 sign off 表示批准，与邮件末尾的 sign off（结束、署名）语境不同。

可迁移场景｜ 项目审批、预算、设计稿、合同。

例句｜The budget must be signed off by the board before work begins.

预算必须先经董事会批准，工作才能开始。

6. labour-intensive /ˌleɪbər ɪnˈtensɪv/｜劳动密集型的

构词｜ labour 为英式拼写，美式写作 labor。intensive 表示“需要大量……投入的”。

原文｜ "Automation now takes place mostly in the moulding and the packaging process. But for soft toys, or even some of the electronics nowadays, it's still very labour intensive."

译文｜ “如今，自动化主要应用于模具成型和包装环节。但毛绒玩具，甚至现在的一些电子玩具，仍然需要大量人工。”

同一构词法｜ capital-intensive：资本密集型的 · energy-intensive：高耗能的 · time-intensive：耗时的

常见搭配｜ labour-intensive manufacturing：劳动密集型制造业 · automation in packaging：包装环节自动化

可迁移场景｜ 制造业、农业、餐饮、手工艺、养老护理。

例句｜Caring for elderly people is still highly labour-intensive work.

照护老人至今仍是高度依赖人力的工作。

7. freight /freɪt/｜货运、运费

区分｜ freight 常指大宗货物运输及费用；shipping 是更广泛的发货、运输；delivery 侧重送达收货方。

原文｜ Freight, from factory to the US, usually adds about 10% to the manufacturing cost of a toy, adds Tse.

译文｜ Tse 补充说，从工厂运到美国的运费通常相当于玩具制造成本的 10% 左右。

常见搭配｜ freight costs：货运成本 · ocean freight：海运 · air freight：空运 · freight forwarder：货运代理 · cargo container：货运集装箱

可迁移场景｜ 外贸、电商、物流、进口商品定价。

例句｜Rising freight costs have pushed up the price of imported furniture.

运费上涨推高了进口家具的价格。

8. tariff /ˈtærɪf/｜关税

辨析｜ tariff：政府对进口或出口商品征收的税；customs duty：海关税费；importer：进口商；retailer：零售商。

原文｜ This is charged on the manufacturing price of the toy, not on how much it retails for.

译文｜ 关税按玩具的制造价格征收，而非按终端零售价计算。

常见搭配｜ impose tariffs on imports：对进口商品加征关税 · lower tariffs：降低关税 · pay import duties：缴纳进口税

句型｜ be charged on + 计税基础

可迁移场景｜ 贸易政策、进口成本、跨境电商、新闻里的贸易谈判。

例句｜The tax is charged on the declared value.

该税按申报价值征收。

9. retail for /ˈriːteɪl/｜以……价格零售

记忆方法｜ retail 是“零售”，retail for + 价格 就是“在店里卖多少钱”；同类结构：sell for（售价为）；cost + 金额 + to make（生产成本为）。

原文｜ So if we stick to a toy that retails for $30 in the US, and therefore costs $6 to make in China, the cost of getting it to the states is 60 cents.

译文｜ 继续以美国零售价 30 美元、在中国制造成本 6 美元的玩具为例，运到美国的费用约为 60 美分。

对比｜ retail price：零售价格 · wholesale price：批发价格 · manufacturing cost：制造成本

可迁移场景｜ 产品评测、价格比较、成本分析。

例句｜The jacket retails for $120 but costs far less to make.

这件夹克零售价 120 美元，但生产成本要低得多。

10. profit margin /ˈprɒfɪt ˈmɑːdʒɪn/｜利润率

词源｜ margin 来自拉丁语 margo（边缘），在商贸中引申为收入与成本之间的“空间”。

原文｜ While profit margins are commercially sensitive and therefore not generally revealed, industry studies show that the toy firm and retailer would usually make a profit of up to 25% or $2.50.

译文｜ 由于利润率涉及商业机密，企业通常不会公开具体数字。不过，行业研究显示，玩具公司和零售商各自的利润率通常最高可达 25%，即约 2.50 美元。

常见搭配｜ profit margin：利润率 · operating costs：运营成本 · revenue share：收入分成 · net profit：净利润

要点｜ $10 的销售收入份额 ≠ $10 的利润；要扣除市场营销、仓储、工资和其他运营费用。

可迁移场景｜ 财报、零售、餐饮、创业。

例句｜Supermarkets often operate on thin profit margins.

超市的利润率往往很薄。

IELTS 写作与口语可借鉴的 3 个句型

1. Going from the first idea to a finished product can take one to two years.

从最初的构想到最终成品，可能需要一到两年。

仿写｜Going from a rough draft to a published book can take more than a year.

从粗糙的初稿到正式出版，可能要花一年多。

2. Automation has spread, but some work is still very labour-intensive.

自动化越来越普及，但有些工作仍然非常依赖人工。

仿写｜Technology has transformed banking, but caring for the elderly is still very labour-intensive.

科技改变了银行业，但照护老人仍然非常依赖人力。

3. Most of the money spent on the product never leaves the country.

花在这件产品上的大部分钱，从来没有离开这个国家。

仿写｜When tourists eat at family-run restaurants, more of their money stays in the local community.

游客在家庭经营的餐馆吃饭时，更多的钱会留在当地社区。

写作迁移｜可以直接用进商业报道的句型

1. 占比｜ Nearly eight in 10 imported toys came from China.（进口玩具中近八成来自中国。）

2. 供应链｜ The product undergoes several manufacturing processes before final assembly.（该产品在最终组装前需要经过多道制造工序。）

3. 成本构成｜ Freight adds roughly 10% to the manufacturing cost.（运费使制造成本增加约 10%。）

4. 利润与收入｜ The remaining revenues are shared between the brand and the retailer.（剩余收入由品牌方和零售商分配。）

5. 政策｜ The tariff is charged on the import value and paid by the importer.（关税按进口价值计算，由进口商缴纳。）

今天就用这 3 个

go back to the drawing board · sign off · profit margin

三词翻译挑战

请把下面这句话翻成英文，三个表达都要用上：

这款新产品的设计被客户多次推倒重来，直到上个月才最终获批；开发周期拖得太长，公司的利润率也因此被明显压缩。

提示｜ go back to the drawing board · sign off · profit margin

再换一个场景

把玩具换成“一本新书的出版”，继续用这三个表达完成一句话：

The publisher ＿＿＿＿ three times before the cover design was finally ＿＿＿＿. With printing costs rising, its ＿＿＿＿ on the book is now very thin.

口语输出

用文中的表达开口说一段话，每个任务 30–60 秒。先自己说一遍，再展开参考回答对照。

任务 1｜45 秒“钱去哪儿了”播报

假设你在做一条财经短视频，用 retail for、freight、tariff、be charged on、profit margin 讲清一件 $30 玩具的钱怎么分。

任务 2｜IELTS Part 3 风格问答

Why do many toy companies still make their products in China, even though labour there isn't cheap anymore? 用 labour-intensive、undergo more than one manufacturing process、located close to each other、working in harmony 回答。

任务 3｜讲讲你自己的“从构想到落地”

讲一次你从零做出一样东西的经历（课程作业、活动策划、小产品都可以），用 on the horizon、prototype、go back to the drawing board、sign off。

表达判断题

根据原文选择正确释义：

1. Once the design is signed off 里的 signed off 指的是：

A. 设计被取消

B. 设计获得正式批准

C. 客户在邮件末尾署名

2. it's still very labour intensive 指的是：

A. 仍然需要投入大量人工

B. 劳动强度已经很低

C. 已经完全实现自动化

3. This is charged on the manufacturing price of the toy 指的是：

A. 关税按零售价计算

B. 关税由零售商支付

C. 关税以制造价格为计税基础

加练｜中译英 · 填空 · 理解

A｜中译英

1. 随着圣诞节临近，零售商正为节日购物潮备货。（on the horizon; festive rush）
2. 客户对设计反复修改，直到最终获得批准。（go back to the drawing board; sign off）
3. 运费大约相当于制造成本的 10%。（freight; manufacturing cost）
4. 这项关税以制造价格为基础征收。（be charged on）
5. 这家工厂的制造工序仍然高度依赖人工。（labour-intensive）

B｜词汇填空

1. After several failed samples, the designers went back to the 〔　　　　〕 〔　　　　〕.
2. Once the prototype is 〔　　　　〕 〔　　　　〕, mass production can begin.
3. The company aims to reduce ocean 〔　　　　〕 costs.
4. The import 〔　　　　〕 is calculated on the declared value.
5. The retailer's profit 〔　　　　〕 is lower than expected.

C｜理解题

1. Why have most Hong Kong toy manufacturers in the article kept production in China despite higher wages?
2. Who pays the US import tariff in the report?
3. Why can't we say the factory earns a $6 profit on a $30 toy?

一句话复述挑战

试着用这篇文章的核心信息完成一句英文：

A toy that ＿＿＿＿ $30 in the US earns the Chinese factory just $6, freight and a tariff ＿＿＿＿ the manufacturing price add only $1.35, and most of the money ＿＿＿＿ the US.

参考答案：

A toy that retails for $30 in the US earns the Chinese factory just $6, freight and a tariff charged on the manufacturing price add only $1.35, and most of the money never leaves the US.

一件在美国零售价 30 美元的玩具，中国工厂只拿到 6 美元；运费加上按制造价格计征的关税只有 1.35 美元，而大部分钱从未离开美国。

BBC · Sam Fenwick · 15 October 2026

读懂数字：缴税、收入和利润不是一回事

进口商向海关缴税，描述的是直接缴纳责任；最终经济负担还可能通过售价、采购价格或利润变化由不同参与者分担。本文的分配模型也不表示每件玩具都采用相同费用结构。

继续阅读：从蜜雪冰城出海学习供应链与商业英语。