《商务英语视听说（第3册）（第二版）》的选材丰富，共有10个单元，内容包括经济、管理和思政育人三个模块，涉及国际组织、贸易壁垒、产品质量、商务领导才能、商务团队合作、商务创新、商务冲突、顾客服务、商务竞争、商务礼仪等多个主题。每个单元均由Lead-in、Conversation、Business News、Passage、Mini-Talk以及Oral Practice六个部分组成。每个单元设计Chinese Values板块，选取与主题相关的内容，增加教材的趣味性，加强传统文化的普及。针对学生英语专业四级考试的需求，教材最后附有2019、2021和2022年的专四听力真题供学生课下练习。

Unit 1 International Organizations
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 2 Trade Barriers
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 3 Product Quality
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 4 Business Leadership
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 5 Business Teamwork
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 6 Business Innovation
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 7 Business Conflict
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 8 Customer Service
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 9 Business Competition
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
Unit 10 Business Etiquette
Part Ⅰ Lead-in
Part Ⅱ Conversation
Part Ⅲ Business News
Part Ⅳ Passage
Part Ⅴ Mini-Talk
Part Ⅵ Oral Practice
附录一 Glossary
附录二 TEM-4
TEST FOR ENGLISH MAJORS (2019)
TEST FOR ENGLISH MAJORS (2021)
TEST FOR ENGLISH MAJORS (2022)