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Glossaryadj=adjective;adv=adverb;n=noun;v=verb;inf=informal;pl=plural;abbr=abbreviationAAshare(n.)anordinarysharethatdoesnotgivetheownertherighttovoteoncompanyissuesA股[例]OurcompanywillissueAsharesonmarket.abroad(adv.)to/inanothercountry国外旳[例]Thesalesdirectorisabroadonbusinesstrip.[同义词]overseas,inforeignparts,outofthecountryabsence(n.)time/periodawayfromwork缺席[例]Theabsenceofthechiefdirectorofthemeetingissomewhatapity.[同义词]nonattendance,nonappearanceabsent(adj.)notpresent,notatwork缺席旳[例]Pleaseletyoursectionheadknowifyouarelikelytobeabsentforalongerperiod.[同义词]away,off,missingabsenteeism(n.)regularabsencefromwork旷工[例]Ifmotivationdecreases,absenteeismislikelytoincrease.absorb(v.)integrateasmalleritemintoalargerwhole吞并、肩负(费用)[例]HeadOfficehasabsorbedthelossesofourFrenchsubsidiary.absorptioncostingawayofpricinggoodsbyallowingforallcostsrelatingtoproductioninthesaleprice归纳成本法[例]Ourcompanymainlyuseabsorptioncostingtosetthesalepriceofproducts.abstract(n.)shortversionofalongerdocument摘要[例]Pleasebriefyourstafftheabstractoftheprevailinggovernmentregulations.[同义词]summary,synopsis,digestacceptinghouse=(US)acceptingbankanorganization,oftenamerchantbank,thatpromisetopayabillofexchangeinreturnforafee承兑银行access1.(n.)entrytosomething通道[例]Wehaveaccesstoclassifiedinformation.[同义词]entrance,passage2.(v.)gainentryintocomputerdatafiles获取计算机数据(文献)[例]Theyshouldn’thavebeenabletoaccessthisfile.[同义词]outputaccount(n.)recordoffinancialtransactions帐户[例]Inourbank,ifnotransactiontakesplacein2years,yourpersonalaccountwillbecomeunclaimed.accountexecutive(n.)anadvertisingexecutivewholooksafteraparticularclient(广告或服务业)业务经理[例]Jackistheaccountexecutiveofthisadvertisingcompany.accountspayablealistofamountsownedtoabusinesstosuppliersofgoodsandservices应付帐款[例]addanentrytoaccountspayableaccountancy(n.)workofanaccountant会计工作[例]Attheendofayear,theaccountancyofabigcompanyisalwaysveryburdensome.accountant(n.)personqualifiedtokeepacompany’saccounts会计师(员)[例]Tobeagoodandcompetentaccountant,accountingprinciplesshouldbestrictlyfollowed.accounts(n.pl)financialrecordsofabusiness帐目[例]Thebankwouldliketoseetheaccounts.accruals(n.pl)moneyowedwhichisdueatalaterdate增长额,利息[例]Theaccrualsyouowehimwillbeduenextweek.achieve(v.)succeedindoingsomething完毕[例]Thetwopartiesachievedfinalagreementsinmutualbenefits.[同义词]accomplish,complete,finishachievement(n.)thesuccessfulcompletionofsomething,somethingsuccessfullycompleted完毕、成就[同义词]accomplishment,completion,perfectionacknowledge(v.)confirmthatsomethinghasarrived确认收悉[例]Weacknowledgereceiptoftheshipment.[同义词]admit,acceptacknowledgement(n.)confirmationthatsomethinghasarrived收条[例]Afteryouhavereceivedthemail,pleasereturnyouracknowledgementbyfax.[同义词]acceptanceacquire(v.)buy,obtain购得、占有[例]Weacquiredacompany,shares,etc.[同义词]obtain,get,procureacquisitiontheactofacquiring收购[例]ThegoodnewsfromTCL:theacquisitionofSchneider![同义词]merger,takeoveracting(adj.)workinginthepositionofsomeoneforashorttime代理旳[例]anactingmanageractivemoney(n.)moneythatisbeingusedbythepublicasopposedtomoneyleftinbankaccounts.流通货币(相对于银行帐户中旳货币)[例]Theinflationincreasesactivemoney.activity(n.)typeofbusiness业务[例]Ourmainactivityisexport/importtrade.[同义词]businessactofGod(n.)anunexpectedorunavoidableeventsuchasastorm,aflood,andearthquake,etcmentionedinsomeinsurancecontractsasacauseoflossordamage不可抗力[例]WewillincludethetermofactofGodinthisinsurancepolicytoagainstsomeuncertainfactors.[同义词]forcemajeureactual(adj.)real实际旳[例]Ouractualresultswerebetterthanforecast.actualloss(n.)therealcostofsomethingasopposedtoasumofmoneystatedonpaper实际损失(相对于帐面损失)[例]Intherecession,forthelatestfiscalyear,ouractuallossismuchgreaterthanthepaperloss.[有关词汇]paperlossactuals(n.)goodsthatcanbepurchasedandused,asopposedtogoodstradedonafuturescontractthatarerepresentedbydocuments实货(相对于期货)[例]Themerchantisespeciallyinterestedinthetradingoffutures,notactuals.[同义词]physicalsadapt(to)(v.)tomakesuitabletoorfitforaspecificuseorsituation.使适应[例]theabilitytoadaptquicklytoanewsituation[同义词]adjustaddendum(n.)anextrasectionthatisattachedto,orfollows,aletter,report,ect附录,附件[例]writeanaddendumtoareport[同义词]appendixaddress(v.)1.dealwith处理[例]addresspublicconcerns2.givespeechto演说[例]addressaudienceonabusinessprojectadjourn(v)tostop(acourtcase,ameeting,etc.)foratimebeforebeginningagain延期,休会[例]Theboardmeetinghasbeenadjournedtoanuncertaindate.[同义词]postponeadjust(v)tosettleaninsuranceclaim理算保险索赔[例]Afterthecaraccident,hemadeaninsuranceclaimthatwillbeadjustedsoon.administration(n.)organizationandcontrolofacompany经营、管理[例]Theadministrationpowerofacompanyalsoshowstheinternalcontrolofthecompany.[同义词]managementadmin(n.)abbreviationforadministration经营、管理administer(v.)organize,control:管理[同义词]manageadopt(v.)choose,decideon采用[例]Weadoptedanewstrategy.advance(n.)moneypaidbeforeitisdue,orforworkonlypartiallycompleted预付款[例]YesterdayIreceivedanadvanceonmymonthlywage.(v)1.toincrease提高[例]Onbullmarket,sharesareadvancingrapidly.[同义词]increase2.topaysomethingbeforeitisdue预付[例]Thepublishinghouseadvancedmeonroyalties.advancebill(n.)abillofexchangethathasbeenwrittenbeforethegoodshavebeensentoff预付(开)票据[例]Dearcustomer,wewillsendyoutheadvancebillforthatbatchbyairexpressmailtoday.adversebalance(n.)anamountofdebtshownonanaccount赤字[例]Withtherapidgrowthofourturnover,ouradversebalancewillbeeliminatedverysoon.[同义词]deficitadvertise(v.)announcesomethingisforsale做广告[例]ThesoapisadvertisedonTVforitsspecialflavor.[同义词]announcead(n,inf)shortforadvertisementadvalorem(adj.)oftaxthatiscalculatedasapercentageofthevalueofthegoods从价征税[例]VATisakindofvaloremtax.advertisement(n.)notice/announcementthatsomethingisforsale广告[例]Ifyouwantyourhousesold,youshouldhaveputyouradvertisementinamorepopularnewspaper.advertiser(n.)person/companywhichadvertises广告商[例]Advertisersusevariouswaysandmediatopromotetheirproducts.advertising(n.)thebusinessofdesigningads广告业[例]She’sinadvertising.advice(n.)recommendation(s)aboutwhatyoushoulddo提议、告知(书)[例]Hisadvicewastoclosethefactory.[同义词]counsel,recommendation,opinionadvicenote(n.)anotetothereceiverofgoodsfromthesenderthatgivesdetailsofthequantityanddescriptionofgoodsandwhenandhowtheywillbetransported告知单[例]Beforeyoudeliverthegoods,pleasefaxusanadvicenoteforourconfirmation.advise(v.)recommendwhatshouldbedone提议、告知[同义词]counsel,recommend,suggestafter-salesservice(n.)serviceofferedbyasuppliertoacustomertomaintainorrepairtheproductsupplied售后服务[例]Nowadaysmanyenterprisesbegantocompeteinthefieldofafter-salesservice.affiliate(n.)apersonoranorganizationthatisattachedtoalargerorganization组员,联号[例]Thatcompanyisanaffiliateofaprestigiousholdinggroup.[同义词]member(v.)toattach(apersonoranorganization)toalargerorganization附属于[例]ThebusinessisaffiliatedtoTCLGroup.afmd(abbr.)aforementioned上述旳[例]Youcanrefertoafmdpostaddressforthedispatch.aftermarket(n.)asituationwhereanewlyissuedsecurityistradedbeforeitsrealpricehasbeenestablishedinthestockmarket.二级市场[例]Buysharesonahealthyaftermarket.aftersight(adv)writtenonabillofexchangetoshowthatthebillshouldbepaidwithinaspecifiedtimeafterthepayerispresentedwithinit见票后付款[例]Thebillshouldbepaidat60daysaftersight.againstallrisks(adv.)(ofamarineinsurancepolicy)providinginsuranceforalltypesoflossordamage全保险.[例]Weinsurancedthecargoagainstallrisks.agenda(n.)orderoftopicstobediscussedatameeting会议议程[例]Thefirsttopicontheagendaissalaries.agent(n.)personwhorepresentsacompany代理(商)[例]Ourcompany’sagentinMiddleEasthasdevelopedawidespreadandmaturebusinessthere.[同义词]representative,deputyagiotage(n.)thebusinessofbuyingandthenlatersellingforeigncurrencies套汇[例]Thatguymakesabigfortunebyagiotage.[同义词]arbitrageairline(n.)abusinessprovidingasystemofscheduledairtransport航空企业[例]UnitedAirlinesairtime(n.)timegiventoadvertiseonTVorradio电视(收音)广告节目时间[例]Theairtimeofthisnewproductwillbeprolongedfor10seconds.allocate(v.)givemoneyorotherresourcesincertainproportions分派[例]Inthebudgetweallocatedmostofthemoneytomarketing.[同义词]assign,designate,allotallotment(n.)thedistributionofnewcompanysharestothepeoplewhohaveappliedforthem配股[例]Allotmenthasbeenmadebyrandomdrawbecauseofoversubscription.allowance(n.)something,suchasmoney,givenatregularintervalsorforaspecificpurpose津贴[例]Anexpensesallowanceispaidmonthlytoeachtrainee.amalgamation(n.)atypeofreorganizationwheretwoormorecompaniesarecombinedintoonecompany合并[例]Theamalgamationofthethreecompaniesstrengthenedthecorporation.[同义词]combination,mergerambition(n.)strongdesiretosucceedinlifeorinajob雄心[例]MysisterhasanambitionanddesirestogetMBA.[同义词]aspiration,desire,yearningamenity(n.)afeaturethatincreasesattractivenessorvalue,especiallyofapieceofrealestateorageographiclocation生活福利设施[例]asunnyapartmentwithamenitiesincludingairconditioning[同义词]facility,convenienceamortize(v.)topayoffadebtbysavingmoneyonaregularbasis分期清偿[例]Therepaymentofthebondisamortizedin5years.analyse(v.)studyindetail分析[例]Weanalysedtheaccounts.analysis(n.)detailedstudy,investigation分析[例]Theanalysisreportshowsclearlogicsandintegrity.analyst(n.)personwhoanalyses分析家[例]Hisintelligenceanddiligencemadehimanexcellentandacutemarketinganalyst.annual(adj.)yearly年度旳[例]theannualaccounts[同义词]yearlyannualgeneralmeeting(n.)(AGM)ameetingofalltheshareholdersinacompany年度股东大会annul(v.)tocancelsomethingorstopitfrombeinglegallyeffective废除,取消[例]Thecontractwasannulled.[同义词]nullifyannulment(n.)theactofcancelingsomethingorstoppingitfrombeinglegallyeffective废除,取消[例]Thedisagreementoftwopartsresultedintheannulmentofthecontractsignedattheverybeginningoftheircooperation.antedate(v.)toputanearlierdate(onadocument,letter,cheque,etc)thanthedateatthetimeofwriting倒填日期[例]Tomakethischequelegal,youshouldantedateitby7days.[同义词]backdateanti-dumping(adj.)ofwaysinwhichacountryprotectsitseconomybypreventingothercountriesfromdumpinginit.反倾销[例]anti-dumpinglawsapology(n.)anacknowledgmentexpressingregretoraskingpardonforafaultoroffense.致歉[例]aletterofapologyappeal1.(n.)beingattractive吸引力[例]Thisproducthasappealforyoungpeople.[同义词]attraction,charm2.(v.)beattractiveto吸引人旳[同义词]attract,allureappendix(n.)acollectionofsupplementarymaterial,usuallyattheendofabook附录[例]touseanappendixforanyinformation[同义词]addendumapply(v.)askforsomething(inwriting)(书面旳)申请[同义词]Weappliedforaloan.applicant(n.)personwhoapplies申请人[例]Theapplicantshowsoutstandingadvantagesamongthecandidatespool.application(n.)actofapplying申请applicationform(n.)pre-printedformtomakearequestforajob申请表[例]Pleasefillinthisapplicationformatfirst.appoint(v.)choosesomeoneforajob任命[例]Wehavedecidedtoappointanewsalesmanager.[同义词]assign,designateappointee(n.)personchosenforapositionorjob被任命者[例]Heisluckytobetheappointeeofthisproject.appointment(n.)1.choiceofsomeoneforanewjob任命[例]Theappointmentofareafinancialcontrollerimplieshehasbeenpromoted.2.arrangementforameeting约定(会议)[例]Wefixedanappointmentatfouro’clock.appraisal(n.)calculationofthevalueofsomebodyorsomething估价[例]TheirappraisalofthenecklaceisaboutRMB1,000.[同义词]evaluation,valuation,assessmentappraise(v.)tojudgethevalueofsomebodyorsomething估价[例]Theyappraiseditwasonlyworth$1.[同义词]evaluate,assessappraiser(n.)personwhojudges鉴定者,估价官[例]Whowillbetheappraiser?appreciate(v.)1.bethankfulfor感谢[例]Iappreciatedyourhelp.2.understand理解[例]Iappreciateyourproblems.3.increaseinvalue增值[例]Myshareshaveappreciatedby10%.apprentice(n.)youngpersonwhoislearningaskill学徒[例]Don’tlistentohim.Jackisonlyanapprentice.[同义词]learner,beginnerapprenticeship(n.)periodoftimespentlearningaskill学徒年限,学徒身份[例]Jackservedanapprenticeshipwithacarpenter.appropriate(v.)toputanamountofmoneyasideforaspecialpurpose拨出(款项)[例]Theyappropriated$10,000forbribery.approve(v.)agreetopassofficially同意[例]TheyBoardapprovedthenewplan.[同义词]acceptapproval(n.)agreement同意aptitude(n.)naturalability(todoatask)天资[例]Shehadahighaptitudeforbusiness.arbitrage(n.)thepurchaseofsecuritiesononemarketforimmediateresaleonanothermarketinordertoprofitfromapricediscrepancy套利[例]Hemadebigfortunebyarbitrage.arbitration(n.)processofsettlingadispute仲裁[例]Weshallhavetoresorttoarbitration.[同义词]judgement,adjudicationarea(n.)region区域[例]HissalesareaistheNorthEast.[同义词]district,region,territoryarrears(n.)moneywhichisowedandhasnotbeenpaidontime到期未付帐[例]Thepaymentinarrearsamountsto$100.[同义词]arrearage,debt,liabilitiesarrivalnotice(n.)anotesentbyacarriertothereceiver(consignee)sayingthatgoodshavearrived到货告知[例]AfteryourreceiptofthearrivalnoticefromthecarrierCOSCO,pleasearrangethepicking-upofthegoodsatthedock.artificalperson(n.)acompanyconsideredashavingaseparatelegalidentityfromthepeoplewhoworkforit,althoughsomeofthesepeoplewillrepresentthewillofthecompany法人[例]Thecompanyisregardedlegallyasanartificalperson.[同义词]fictitiousperson,juristicpersonasper(adv)accordingto根据[例]Asperyourrequestthatismadeinyourlastmail,wearewritingtoconfirmourpointconcerningtheprice.asapassoonaspossible及早[例]Afterthecargoreachesyourdock,pleaseinformusbyfaxoremailasap.assemble(v.)1.put(aproduct)togetherfromcomponentparts装配[例]Aftertheinternalinnovation,theefficiencyofworkers’assemblingmachineshasgreatlyimproved.2.tobringorcalltogetherintoagrouporwhole集合[例]Askyourcolleaguestoassembleinthemeetingroomat10:15.assembly-line(n.)layoutofworkersandmachineswheretheworkpassesfromoneworkertothenext,usuallyonamovingbelt,untilitisfinished装配线[例]Alltheworkersshouldtakecareoftheassemblyline.assembly(n.)putting(aproduct)together装配[例]Wehaveautomatedassemblyline.assemblypoint(n.)aplacewherepeopleshouldgatherinanemergency.集合地点assentedstock(n.)anitemoffinancialvalue,eganordinaryshare,thatbelongstosomeonewhohasagreedtotheconditionsofatakeoverbid同意股票assess(v.)estimatethevalueof估价[例]Thepropertywasassessedat£20,000.[同义词]value,evaluateassessment(n.)calculationofvalue估价[例]ataxassessment[同义词]evaluation,appraisalasset(n.)somethingofvaluewhichisownedbyacompany资产[例]Theircompany’smajorassetisitsproperty.[同义词]propertyassetbacking(n.)thetotalvalueoftheassetsofacompanydividedbythenumberofordinarysharesissues.资产保证[例]Wemustensureasolidassetbackingforourcompany.associatecompany(n.)acompanyofwhichmorethan20%,butlessthan51%ofthesharecapitalisheldbyanothercompany.联营企业[例]Thisfirmisanassociatecompany,notaholdingcompany.currentassets(n.)assetsindailyusebyabusiness流动资产fixedassets(n.)propertyandmachinery固定资产[例]Plantsandmachinesarefixedassets.frozenassets(n.)assetswhichcannotbesold,usuallybecausethereisadispute冻结资产intangibleassets(n.)assetswhichcannotbeseen(suchasgoodwill,patentsetc.)无形资产liquidassets(n.)cashorbillswhichcanbeeasilyconvertedintocash流动资产[例]Theamountofliquidassetsisimportanttoacompany.tangibleassets(n.)assetswhichcanbeseen(suchasproperty,machineryetc.)有形资产atpar(adj/adv)ofashareorothersecuritythathasthesamevalueonthemarketasthevaluewrittenontheshareitself平价(市值等于票面值)[例]Sheboughtthesharesatpar.ATM(n.)automatictellermachine自动取款机[例]YoucandrawcashfromanyATMatanytimeinShanghaibyusingthisVisaCard.[同义词]cashpointattempt1.(n.)trial,effort努力、尝试[例]Wehavemadeanattempttoenteranewmarket.2.(v.)tryattn(abbr)fortheattentinof交由某人亲启[例]HewroteATTNMr.Johnson.ontheenvelop.auction(n.)thewayofsellinginwhicheachitemissoldatanopenmeetingtothepersonwhomakesthehighestbid拍卖[例]Hesoldhisvillaintheauctionat200,000dollars.auction(v.)tosellsomethingtothepersonwhomakesthehighestoffer;sellsomethingbyauction拍卖[例]Hishousewasauctionedlastweek.audio-conference(n.)ameetingwithpeoplewhocannotallbetogetheratthesametime,usingaudio(telephone)equipment会议[例]ThescheduledmeetinghasbeencancelledforSARS,andweareplanningtoholdanaudio-conferencenextweek.audit[(n.)examinationoftheaccountsofacompany审计[例]Werequireanauditconfirmationfromyouraccountopeningbank.auditing(n.)officialprocessofcheckingtheaccountsofacompanytoseeiftheyrepresentatruepicture审计[例]Thebankisunderitsannualinternalauditing.auditor(n.)personwhoaudits审计员authenticate(v.)proofthatsomethingisrealortrue认证[例]Youshouldaskaskilledattorneytoauthenticatethesignatureatthebottomofthisdocumentincasethatitisaforgedone.[同义词]certifyaverage1.(n.)thenumberwhichiscalculatedbyaddingseveralfigurestogetherandthendividedbythenumberoffigures均数[例]Thesalesaveragehasbeenaround250units.[同义词]mean2.(adj.)middle平均旳[例]theaveragepriceaveraging(n.)tradingsharesfromthesamecompanyatdifferentpricesatthesametime股票平均买卖法[例]Averagecanmaintainthepriceofasecurity.awareness(n.)beingconsciousofsomething懂得[例]Hehasnoawarenessaboutthetransaction.axe1.(v)removeordismisssomebody解雇[例]Severalthousandofjobswillbeaxednextmonthduetothegreatdepression.[同义词]dismiss,sack,layoff,fire2.(n)removalordismissal解雇[例]IwillundertheaxeifIcan’treachthesalesgoalthisyear.Bback1.(n.)oppositeoffront背面[例]Pleasesignthechequeontheback.[同义词]rear,reverse2.(adj.)fromthepast过去旳、拖欠旳[例]Wehavealotofbackorders.3.(v.)support资助[例]Thebankbackedmynewventure.[同义词]support,encouragebackdatev.)toputadateonadocumentthatisearlierthantherealdate,sothatitisvalidfromthatearlierdate倒填日期[例]Hebackdatedthebillsothatitcanbevalid.[同义词]antedatebackorder(n.)anorderforgoodsthathavenotyetbeenproducedorsupplied积压定单[例]Afteralongvacation,Ifoundmyselfinahugestackofbackorders.[同义词]backlogbackout(v)togiveupornotdosomethingafteragreeingtodoit不履行[例]Youwillbechargedforsureifyoubackoutofthecontract.[同义词]defaultbacker(n.)personwhosupportsfinancially资助者[例]Thecompanyhassomebigbackers.[同义词]patron,sponsor,benefactorbacking(n.)support,usuallyfinancialone资助[例]Stronggovernmentalbakingmakestheprojectveryprofitable.backhander(n.inf.)abribe,moneygivenunderthetable贿赂[例]Thechiefdirectorwasarrestedforhisinvolvementinsomebackhanderaffairs.[同义词]bribebacklog(n.)build-upofworkororderswhichhavenotbeenprocessed积压旳工作(或订单)[例]Thefailureoftheprojectwasduetobacklogofsuperiororders.backupsupport支持[例]Youshouldbackupallclaimsyoumake.back-up(backup)(n,v)tomakeacopeincasetheoriginaloneislostordamaged备份[例]Imadeaback-upofthatdocumentincaseofsomeunforeseendamagetoit.baddebt(n.)debtwhichwillnotbepaid呆帐[例]Theobviousdecreaseofbaddebtavoidedthebankruptcyofthebignationownedenterprise.badfaith(n.)havingadishonestintention欺诈[例]Badfaithwillbringdisasterstoacooperationinthelongrun.[反义词]integrity,good-willbalance(n.)amountwhichmakesthetotalcreditsanddebitsequal收支平衡(差额)、结余[例]Additionalbalancestatementwillcharge10USD.[同义词]equilibrium,equipoise,evennessbalanceofpayments(n.)internationalfinancialpositionofacountry(accountofimports,exportsandinvisibleearnings)贸易收支差额balancesheet(n.)statementofthefinancialpositionofacompanyorbusinessatacertainmoment资产平衡表ban(v)toforbidsomething;toforbidsomeonetodosomething严禁[例]PublicadvertisementontobaccoisbannedinChina,butsomecraftytobaccocompaniesaresuccessfulincircumventingthisban.[同义词]forbidbank(v)todepositsomethinginabank存入[例]Youhavetobankacertainamountofmoneyinordertoavoidbeingoverdrawn.[同义词]depositBA(bankacceptance)abillofexchangethatisacceptedbyabankforafee.银行承兑汇票[例]Wewillissueabankacceptanceforthepayment.bankbook(n.)abookthatlistsallpaymentsintoandwithdrawalsfromacustomer’sbankaccount存折[例]Youcaninsertyourbankbookintothismachinewhichwillautomaticallyupdateit.bankholiday(n.)aday,notaSaturdayorSunday,whenbanksareclosedandwhichisalsoageneralholiday(英国)银行假日[例]YouhavetowaittillthedayaftertomorrowforyouropeningaccountintheBankofLondonbecausetomorrowisabankholiday.bankstatement(n.)writtenstatementshowingtransactionsandbalanceofanaccount银行结单bankrupt1.(adj.)unabletopaydebts破产旳[例]Hewasdeclaredbankrupt.[同义词]insolvent2.(v.)forcesomeonetobecomebankrupt使破产[例]Thehighinterestrateshavebankruptedmybusiness.bankruptcy(n.)stateofbeingbankrupt破产[同义词]insolvencybarcode(n.)aseriesoflinesprintedonaproductthatcanbereadbyamachineconnectedtoacomputersystemtogiveapriceorreferencenumber条形码[例]Theinventofbarcodehasgreatlyspeededuptheeconomyofsupermarketsbargain1.(v.)discussinordertoreachagreementonpriceconditions讨价还价[同义词]haggle,negotiate2.(n.)itematagood(cheap)price物美价廉旳商品[例]ThecardiganisrealabargainforIjustpayhalfofitspreviousprice.bargaining(n.)discussinginordertoreachagreement讨价还价[例]Thebuyerandsellerfinallyagreedtothepricelevelafter2hours’bargaining.barrister(n.)apersonwhoisqualifiedtospeakinahighercourtoflaw大律师[例]Heisatopbarristerspecializinginfinancinglaw.[同义词]lawyer,solicitor,bar,counselb/e(abbr)billofexchange汇票basic(adj.)minimumthatcanbeexpected;whateverythingelsedependson基本旳[例]Olderworkerswill,ofcourse,stillbeinterestedinbasicpay.[同义词]fundamental,essential,elementary,batch(n.)groupofitemsmadeatsametime一批[例]ThisbatchofgoodswillbedeliveredbyUPS.batchprocess(n.)productionprocessbasedonconvertingaquantityofitemsatthesametime批处理batchsize(n.)numberofitemsinabatch批量bearmarket(n.)periodwhensharepricesarefalling熊市[例]Unfortunately,youconfrontedbearmarket.beat[bi:t](v.)winover(someone)inafight胜过[例]Wehavebeatenourcompetitorstobethefirstonthemarket.[同义词]defeat,hitbehave(v.)act举止[例]Youshouldbehaveyourselfwhenattendingsuchimportantbanquet.below-the-line(adj.)below-the-lineadvertising;advertisingwhichisnotpaidfor页底旳(广告)[例]Below-the-lineactivitiesreferstosalespromotionormarketingresearchwhichamarketingdepartmentbuysdirectly.benchmarking(n.)tomeasure(arival'sproduct)accordingtospecifiedstandardsinordertocompareitwithandimproveone'sownproduct比较和改善自己旳产品[例]Benchmarkinghasbecomeoneofthefashionablewordsincurrentmanagementdiscussion.benefit1.(n.)advantage;profit好处,利益[例]Itwillbeourmutualbenefittocometoanagreement.2.(n.)moneyprovidedasarightunderastateorprivateinsurancescheme,e.g.disabilitybenefit.津贴,救济金3.(v.)toprofit,gainadvantagefrom有益于,受益于disabilitybenefit(n.)paymentmadetoapersonunabletoworkbecauseofpermanentorlong-termphysicalhandicap残疾抚恤金sicknessbenefit(n.)paymentsmadewhileapersonisonsickleave病假补助fringebenefits(n.)extrabenefitssuchasacar,privatehealthinsuranceprovidedbyacompany附加福利[例]Fringebenefitsshouldbefirmlyincorporatedwithinthepaymentpolicyandadministeredbythepersonneldepartment.bid[bid](n&v)offertobuysomethingatacertainprice出价、投标[例]Thosepotentialbuyersofthecompanybidagainsteachother.takeoverbid(n.)出价收购bidder(n.)personwhomakesanoffer投标人[例]Thecompanywillgotothehighestbidder.bill1.(n.)writtenlistofmoneytobepaid帐单[例]ThisbilldoesnotincludeVAT.2.(v.)sendabilltosomeone开帐单billofentry(n.)adetailedlistofgoodspreparedbytheexporterorimporterforexaminationbycustoms报关单[例]Iwillprepareabillofentry,togetherwithotherrequireddocumentsforthedeclarationofthisbatchofimportedgoods.billoflading(B/L)(n.)adocumentthatshowsdetailsofgoodsbeingtransported.Itisareceiptfromthetransportertothesenderandentitlesthereceivertocollectthegoodsonarrival.提单billboard(n.)largeroadsideadvertisingposter(户外)广告牌[例]ThebillboardofKFCisobviouseverywhere.billing(n.)1.processofinvoicing开帐单2.advertising;promotion广告,促销[例]Theproductneededbetterbillingtooutsellitscompetitors.billofmaterials(n.)listofallrawmaterialsandpartsthatgointoanendproduct材料清单billion(n.)US:onethousandmillion(美)十亿;GB:onemillionmillion(英)万亿black(adj.)notallowedbylaw黑市旳,非法交易旳blackmarket(n.)asituationofillegaltradingingoods,currenciesorservices黑市[例]HeboughtsomepirateCDheblackincredit(银行存款)有赢余blacklistlistofgoods,companies,peoplewhoareprohibitedfromtrading黑名单[例]Thecustomerisinthesystemblack

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