第一篇：BEC詞匯表(上海新東方老師精心總結)
Glossary adj=adjective;adv=adverb;n=noun;v=verb;inf=informal;pl=plural;abbr=abbreviation A A share(n.)an ordinary share that does not give the owner the right to vote on company issues A股 [例]
Our company will issue A shares on market.abroad [ ??????? ]?(adv.)to/in another country國外的 [例]
The sales director is abroad on business trip.[同義詞]
overseas, in foreign parts, out of the country
absence [ ??????? ](n.)time/period away from work缺席
[例]
The absence of the chief director of the meeting is somewhat a pity.[同義詞] nonattendance, nonappearance absent [?????????](adj.)not present, not at work缺席的
[例]
Please let your section head know if you are likely to be absent for a longer period.[同義詞] away, off, missing
absenteeism [???????????????](n.)regular absence from work曠工 [例]
If motivation decreases, absenteeism is likely to increase.absorb [ ??????? ](v.)integrate a smaller item into a larger whole兼并、擔負（費用）[例]
Head Office has absorbed the losses of our French subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 歸納成本法
[例]
Our company mainly use absorption costing to set the sale price of products.abstract [?????????? ](n.)short version of a longer document摘要 [例]
Please brief your staff the abstract of the prevailing government regulations.[同義詞]
summary, synopsis, digest
accepting house =(US)accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兌銀行
access [ ???????] 1.(n.)entry to something通道 [例]
We have access to classified information.[同義詞]
entrance, passage 2.(v.)gain entry into computer data files獲取計算機數據（文件）[例]
They shouldn?t have been able to access this file.[同義詞]
output
account [ ??????? ](n.)record of financial transactions帳戶
[例]
In our bank, if no transaction takes place in 2 years, your personal account will become unclaimed.account executive(n.)an advertising executive who looks after a particular client（廣告或服務業）業務經理 [例]
Jack is the account executive of this advertising company.accounts payable a list of amounts owned to a business to suppliers of goods and services 應付帳款 [例]
add an entry to accounts payable
accountancy [ ??????????? ](n.)work of an accountant會計工作
[例]
At the end of a year, the accountancy of a big company is always very burdensome.?accountant [ ???????????](n.)person qualified to keep a company?s accounts會計師（員）[例]
To be a good and competent accountant, accounting principles should be strictly followed.accounts [ ???????? ](n.pl)financial records of a business帳目 [例]
The bank would like to see the accounts.accruals [?????????](n.pl)money owed which is due at a later date 增長額，利息 [例]
The accruals you owe him will be due next week.achieve [ ??????? ](v.)succeed in doing something完成 [例]
The two parties achieved final agreements in mutual benefits.[同義詞]
accomplish, complete, finish
achievement [???????????? ](n.)the successful completion of something，something successfully completed 完成、成就
[同義詞]
accomplishment, completion, perfection
acknowledge [ ????????? ](v.)confirm that something has arrived確認收悉 [例]
We acknowledge receipt of the shipment.[同義詞]
admit, accept
acknowledgement [ ????????????? ](n.)confirmation that something has arrived收條 [例]
After you have received the mail, please return your acknowledgement by fax.[同義詞]
acceptance acquire [???????? ](v.)buy, obtain購得、占有 [例]
We acquired a company, shares, etc.[同義詞]
obtain, get, procure acquisition [ ??????????? ] the act of acquiring 收購
[例]
The good news from TCL: the acquisition of Schneider![同義詞]
merger, takeover
acting [ ???????](adj.)working in the position of someone for a short time代理的 [例]
an acting manager
active money(n.)money that is being used by the public as opposed to money left in bank accounts.流通貨幣（相對于銀行帳戶中的貨幣）
[例]
The inflation increases active money.activity [?????????? ](n.)type of business業務 [例]
Our main activity is export /import trade.[同義詞]
business
act of God(n.)an unexpected or unavoidable event such as a storm , a flood , and earthquake ,etc mentioned in some insurance contracts as a cause of loss or damage 不可抗力
[例]
We will include the term of act of God in this insurance policy to against some uncertain factors.[同義詞]
force majeure
actual [ ???????? ](adj.)real實際的 [例]
Our actual results were better than forecast.actual loss(n.)the real cost of something as opposed to a sum of money stated on paper實際損失（相對于帳面損失）
[例]
In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.[相關詞匯] paper loss
actuals(n.)goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents實貨（相對于期貨）
[例] The merchant is especially interested in the trading of futures , not actuals.[同義詞] physicals
adapt(to)[ ???????](v.)to make suitable to or fit for a specific use or situation.使適應 [例]
the ability to adapt quickly to a new situation [同義詞]
adjust addendum [??????????](n.)an extra section that is attached to ,or follows , a letter , report,ect 附錄，附件
[例]
write an addendum to a report [同義詞]
appendix
address [ ?????? ](v.)1.deal with 處理 [例]
address public concerns
2.give speech to 演說
[例]
address audience on a business project
adjourn [ ??????? ](v)to stop(a court case, a meeting , etc.)for a time before beginning again 延期，休會
[例]
The board meeting has been adjourned to an uncertain date.[同義詞]
postpone
adjust [ ??????? ](v)to settle an insurance claim 理算保險索賠
[例]
After the car accident, he made an insurance claim that will be adjusted soon.administration [ ??????????????? ](n.)organization and control of a company經營、管理 [例]
The administration power of a company also shows the internal control of the company.[同義詞]
management
admin(n.)abbreviation for administration 經營、管理
administer [??????????? ](v.)organize, control: 管理 [同義詞]
manage
adopt [ ?????? ](v.)choose, decide on采用 [例]
We adopted a new strategy.advance [ ???????? ](n.)money paid before it is due, or for work only partially completed 預付款 [例]
Yesterday I received an advance on my monthly wage.(v)1.to increase 提高
[例]
On bull market , shares are advancing rapidly.[同義詞]
increase
2.to pay something before it is due 預付
[例]
The publishing house advanced me on royalties.advance bill(n.)a bill of exchange that has been written before the goods have been sent off 預付（開）票據 [例]
Dear customer, we will send you the advance bill for that batch by air express mail today.adverse balance(n.)an amount of debt shown on an account赤字
[例]
With the rapid growth of our turnover, our adverse balance will be eliminated very soon.[同義詞]
deficit
advertise [?????????](v.)announce something is for sale做廣告 [例]
The soap is advertised on TV for its special flavor.[同義詞]
announce
ad(n, inf)short for advertisement
ad valorem(adj.)of tax that is calculated as a percentage of the value of the goods從價征稅 [例]
VAT is a kind of valorem tax.advertisement [ ??????????????](n.)notice/announcement that something is for sale廣告 [例]
If you want your house sold, you should have put your advertisement in a more popular newspaper.advertiser [ ?????????? ](n.)person/company which advertises廣告商 [例]
Advertisers use various ways and media to promote their products.advertising [?????????????](n.)the business of designing ads廣告業 [例]
She?s in advertising.advice [???????? ](n.)recommendation(s)about what you should do建議、通知（書）[例]
His advice was to close the factory.[同義詞]
counsel, recommendation, opinion
advice note(n.)a note to the receiver of goods from the sender that gives details of the quantity and description of goods and when and how they will be transported 通知單
[例]
Before you deliver the goods, please fax us an advice note for our confirmation.advise [???????? ](v.)recommend what should be done建議、通知 [同義詞] counsel, recommend, suggest
after-sales service(n.)service offered by a supplier to a customer to maintain or repair the product supplied售后服務
[例] Nowadays many enterprises began to compete in the field of after-sales service.affiliate [ ??????????](n.)a person or an organization that is attached to a larger organization 成員，聯號
[例]
That company is an affiliate of a prestigious holding group.[同義詞] member(v.)to attach(a person or an organization)to a larger organization 附屬于 [例]
The business is affiliated to TCL Group.afmd(abbr.)aforementioned 上述的
[例]
You can refer to afmd post address for the dispatch.aftermarket [`????????????](n.)a situation where a newly issued security is traded before its real price has been established in the stock market.二級市場 [例]
Buy shares on a healthy aftermarket.after sight(adv)written on a bill of exchange to show that the bill should be paid within a specified time after the payer is presented within it見票后付款
[例]
The bill should be paid at 60 days after sight.against all risks(adv.)(of a marine insurance policy)providing insurance for all types of loss or damage全保險.[例]
We insuranced the cargo against all risks.agenda [??????????](n.)order of topics to be discussed at a meeting會議議程 [例]
The first topic on the agenda is salaries.agent [ ???????? ](n.)person who represents a company代理（商）
[例]
Our company?s agent in Middle East has developed a widespread and mature business there.[同義詞]
representative, deputy
agiotage [ ?????????? ](n.)the business of buying and then later selling foreign currencies 套匯 [例]
That guy makes a big fortune by agiotage.[同義詞]
arbitrage
airline [ ??????? ](n.)a business providing a system of scheduled air transport航空公司
[例]
United Airlines
air time(n.)time given to advertise on TV or radio電視(收音)廣告節目時間 [例] The air time of this new product will be prolonged for 10 seconds.allocate [?????????? ](v.)give money or other resources in certain proportions分配 [例]
In the budget we allocated most of the money to marketing.[同義詞]
assign, designate, allot
allotment [ ????????? ](n.)the distribution of new company shares to the people who have applied for them配股
[例]
Allotment has been made by random draw because of oversubscription.allowance [??????????](n.)something, such as money, given at regular intervals or for a specific purpose津貼
[例]
An expenses allowance is paid monthly to each trainee.amalgamation [??????????????? ](n.)a type of reorganization where two or more companies are combined into one company合并
[例]
The amalgamation of the three companies strengthened the corporation.[同義詞]
combination, merger
ambition [??????????](n.)strong desire to succeed in life or in a job雄心 [例]
My sister has an ambition and desires to get MBA.[同義詞]
aspiration, desire, yearning
amenity [ ????????? ](n.)a feature that increases attractiveness or value, especially of a piece of real estate or a geographic location 生活福利設施
[例]
a sunny apartment with amenities including air conditioning [同義詞]
facility, convenience
amortize [?????????????????????????](v.)to pay off a debt by saving money on a regular basis分期清償
[例]
The repayment of the bond is amortized in 5 years.analyse [ ???????? ](v.)study in detail分析 [例]
We analysed the accounts.analysis [ ??????????](n.)detailed study, investigation分析 [例]
The analysis report shows clear logics and integrity.analyst [????????? ](n.)person who analyses分析家
[例]
His intelligence and diligence made him an excellent and acute marketing analyst.annual [???????? ](adj.)yearly年度的 [例]
the annual accounts [同義詞]
yearly
annual general meeting(n.)(AGM)a meeting of all the shareholders in a company年度股東大會
annul [ ????? ](v.)to cancel something or stop it from being legally effective 廢除,取消 [例]
The contract was annulled.[同義詞]
nullify
annulment [?????????](n.)the act of canceling something or stopping it from being legally effective 廢除，取消
[例]
The disagreement of two parts resulted in the annulment of the contract signed at the very beginning of their cooperation.antedate [ ?????????? ](v.)to put an earlier date(on a document, letter, cheque, etc)than the date at the time of writing 倒填日期
[例]
To make this cheque legal, you should antedate it by 7days.[同義詞]
backdate
anti-dumping(adj.)of ways in which a country protects its economy by preventing other countries from dumping in it.反傾銷 [例] anti-dumping laws
apology [ ????????? ](n.)an acknowledgment expressing regret or asking pardon for a fault or offense.致歉
[例]
a letter of apology
appeal [ ???????] 1.(n.)being attractive吸引力 [例]
This product has appeal for young people.[同義詞]
attraction, charm 2.(v.)be attractive to吸引人的 [同義詞]
attract, allure
appendix [ ????????? ](n.)a collection of supplementary material, usually at the end of a book附錄 [例]
to use an appendix for any information [同義詞]
addendum
apply [????????](v.)ask for something(in writing)（書面的）申請 [同義詞]
We applied for a loan.applicant [?????????? ](n.)person who applies申請人
[例]
The applicant shows outstanding advantages among the candidates pool.application [ ???????????? ](n.)act of applying申請
application form(n.)pre-printed form to make a request for a job申請表 [例]
Please fill in this application form at first.appoint [???????? ](v.)choose someone for a job任命 [例]
We have decided to appoint a new sales manager.[同義詞]
assign, designate
appointee [??????????](n.)person chosen for a position or job被任命者 [例]
He is lucky to be the appointee of this project.appointment [ ??????????? ](n.)1.choice of someone for a new job任命 [例]
The appointment of area financial controller implies he has been promoted.2.arrangement for a meeting約定（會議）[例]
We fixed an appointment at four o?clock.appraisal [???????????](n.)calculation of the value of somebody or something 估價 [例]
Their appraisal of the necklace is about RMB 1,000.[同義詞]
evaluation, valuation, assessment
appraise [ ??????? ](v.)to judge the value of somebody or something估價 [例]
They appraised it was only worth $1.[同義詞]
evaluate, assess
appraiser [????????? ](n.)person who judges鑒定者，估價官 [例]
Who will be the appraiser?
appreciate [ ??????????? ](v.)1.be thankful for感激 [例]
I appreciated your help.2.understand理解
[例]
I appreciate your problems.3.increase in value增值
[例]
My shares have appreciated by 10%.apprentice [ ????????? ](n.)young person who is learning a skill學徒 [例]
Don?t listen to him.Jack is only an apprentice.[同義詞]
learner, beginner
apprenticeship[ ????????????? ](n.)period of time spent learning a skill學徒年限，學徒身份 [例]
Jack served an apprenticeship with a carpenter.appropriate [ ??????????? ](v.)to put an amount of money aside for a special purpose撥出（款項）[例]
They appropriated $10,000 for bribery.approve [ ??????? ](v.)agree to pass officially批準 [例]
They Board approved the new plan.[同義詞]
accept
approval [ ??????????](n.)agreement批準
aptitude [ ?????????? ](n.)natural ability(to do a task)天資 [例] She had a high aptitude for business.arbitrage [ ?????????? ](n.)the purchase of securities on one market for immediate resale on another market in order to profit from a price discrepancy套利 [例]
He made big fortune by arbitrage.arbitration [ ????????????? ](n.)process of settling a dispute仲裁 [例] We shall have to resort to arbitration.[同義詞] judgement, adjudication
area [ ???????](n.)region區域 [例]
His sales area is the North East.[同義詞]
district, region, territory
arrears [??????](n.)money which is owed and has not been paid on time到期未付帳 [例]
The payment in arrears amounts to$100.[同義詞]
arrearage, debt, liabilities
arrival notice(n.)a note sent by a carrier to the receiver(consignee)saying that goods have arrived 到貨通知[例]
After your receipt of the arrival notice from the carrier---COSCO, please arrange the picking-up of the goods at the dock.artifical person(n.)a company considered as having a separate legal identity from the people who work for it, although some of these people will represent the will of the company 法人 [例]
The company is regarded legally as an artifical person.[同義詞]
fictitious person, juristic person
as per(adv)according to根據
[例]
As per your request that is made in your last mail, we are writing to confirm our point concerning the price.asap as soon as possible 及早
[例]
After the cargo reaches your dock,please inform us by fax or email asap.assemble [???????? ](v.)1.put(a product)together from component parts裝配
[例]
After the internal innovation, the efficiency of workers? assembling machines has greatly improved.2.to bring or call together into a group or whole集合
[例]
Ask your colleagues to assemble in the meeting room at 10:15.assembly-line(n.)layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished裝配線
[例]
All the workers should take care of the assembly line.assembly [ ???????? ](n.)putting(a product)together裝配 [例]
We have automated assembly line.assembly point(n.)a place where people should gather in an emergency.集合地點
assented stock(n.)an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票
assess [?????? ](v.)estimate the value of估價 [例]
The property was assessed at ￡20,000.[同義詞] value, evaluate assessment [ ??????????](n.)calculation of value估價 [例]
a tax assessment [同義詞] evaluation, appraisal
asset [?????? ](n.)something of value which is owned by a company資產 [例]
Their company?s major asset is its property.[同義詞] property
asset backing(n.)the total value of the assets of a company divided by the number of ordinary shares issues.資產保證
[例]
We must ensure a solid asset backing for our company.associate company(n.)a company of which more than 20%, but less than 51% of the share capital is held by another company.聯營公司
[例]
This firm is an associate company , not a holding company.current assets(n.)assets in daily use by a business 流動資產
fixed assets(n.)property and machinery固定資產 [例]
Plants and machines are fixed assets.frozen assets(n.)assets which cannot be sold, usually because there is a dispute凍結資產
intangible assets(n.)assets which cannot be seen(such as goodwill, patents etc.)無形資產
liquid assets(n.)cash or bills which can be easily converted into cash流動資產 [例]
The amount of liquid assets is important to a company.tangible assets(n.)assets which can be seen(such as property, machinery etc.)有形資產
at par(adj/ adv)of a share or other security that has the same value on the market as the value written on the share itself平價（市值等于票面值）[例]
She bought the shares at par.ATM(n.)automatic teller machine 自動取款機
[例]
You can draw cash from any ATM at any time in Shanghai by using this Visa Card.[同義詞] cashpoint
attempt [ ??????? ] 1.(n.)trial, effort努力、嘗試 [例]
We have made an attempt to enter a new market.2.(v.)try
attn(abbr)for the attentin of交由某人親啟 [例]
He wrote ATTN Mr.Johnson.on the envelop.auction(n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍賣
[例]
He sold his villa in the auction at 200,000 dollars.auction [ ??????? ](v.)to sell something to the person who makes the highest offer;sell something by auction拍賣
[例]
His house was auctioned last week.audio-conference(n.)a meeting with people who cannot all be together at the same time, using audio(telephone)equipment 電話會議
[例]
The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference next week.audit [ ???????](n.)examination of the accounts of a company審計 [例]
We require an audit confirmation from your account opening bank.auditing [????????? ](n.)official process of checking the accounts of a company to see if they represent a true picture審計
[例]
The bank is under its annual internal auditing.auditor [?????????](n.)person who audits審計員
authenticate [ ???????????? ](v.)proof that something is real or true 認證
[例]
You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.[同義詞]
certify
average [ ???????? ] 1.(n.)the number which is calculated by adding several figures together and then divided by the number of figures均數
[例]
The sales average has been around 250 units.[同義詞] mean 2.(adj.)middle平均的 [例]
the average price
averaging [ ?????????? ](n.)trading shares from the same company at different prices at the same time 股票平均買賣法
[例]
Average can maintain the price of a security.awareness [ ???????? ](n.)being conscious of something知道 [例]
He has no awareness about the transaction.axe 1.(v)remove or dismiss somebody 解雇
[例]
Several thousand of jobs will be axed next month due to the great depression.[同義詞]
dismiss ,sack, lay off ,fire 2.(n)removal or dismissal 解雇
[例]
I will under the axe if I can?t reach the sales goal this year.B back [ ??? ] 1.(n.)opposite of front背面 [例]
Please sign the cheque on the back.[同義詞] rear, reverse 2.(adj.)from the past過去的、拖欠的[例]
We have a lot of back orders.3.(v.)support資助
[例]
The bank backed my new venture.[同義詞] support, encourage
backdate [????????](v.)to put a date on a document that is earlier than the real date, so that it is valid from that earlier date 倒填日期
[例]
He backdated the bill so that it can be valid.[同義詞]
antedate
back order(n.)an order for goods that have not yet been produced or supplied積壓定單
[例]
After a long vacation, I found myself in a huge stack of back orders.[同義詞] backlog
back out(v)to give up or not do something after agreeing to do it不履行 [例]
You will be charged for sure if you back out of the contract.[同義詞]
default
backer [????????](n.)person who supports financially資助者 [例]
The company has some big backers.[同義詞] patron, sponsor, benefactor
backing [??????? ](n.)support, usually financial one資助
[例]
Strong governmental baking makes the project very profitable.backhander [????????????](n.inf.)a bribe, money given under the table賄賂 [例]
The chief director was arrested for his involvement in some backhander affairs.[同義詞] bribe
backlog [???????](n.)build-up of work or orders which have not been processed積壓的工作（或訂單）[例]
The failure of the project was due to backlog of superior orders.back up support 支持
[例]
You should back up all claims you make.back-up(back up)(n,v)to make a cope in case the original one is lost or damaged 備份
[例]
I made a back-up of that document in case of some unforeseen damage to it.bad debt(n.)debt which will not be paid呆帳
[例]
The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.bad faith(n.)having a dishonest intention 欺詐
[例]
Bad faith will bring disasters to a cooperation in the long run.[反義詞]
integrity，good-will
balance [???????](n.)amount which makes the total credits and debits equal收支平衡（差額）、結余 [例]
Additional balance statement will charge 10 USD.[同義詞] equilibrium, equipoise, evenness
balance of payments(n.)international financial position of a country(account of imports, exports and invisible earnings)貿易收支差額
balance sheet(n.)statement of the financial position of a company or business at a certain moment資產平衡表
ban(v)to forbid something;to forbid someone to do something 禁止
[例]
Public advertisement on tobacco is banned in China, but some crafty tobacco companies are successful in circumventing this ban.[同義詞] forbid
bank(v)to deposit something in a bank 存入
[例]
You have to bank a certain amount of money in order to avoid being overdrawn.[同義詞]
deposit
BA(bank acceptance)a bill of exchange that is accepted by a bank for a fee.銀行承兌匯票
[例]
We will issue a bank acceptance for the payment.bank book(n.)a book that lists all payments into and withdrawals from a customer?s bank account 存折 [例]
You can insert your bank book into this machine which will automatically update it.bank holiday(n.)a day, not a Saturday or Sunday, when banks are closed and which is also a general holiday(英國)銀行假日
[例]
You have to wait till the day after tomorrow for your opening account in the Bank of London because
tomorrow is a bank holiday.bank statement(n.)written statement showing transactions and balance of an account銀行結單
bankrupt [ ????????? ]1.(adj.)unable to pay debts破產的 [例]
He was declared bankrupt.[同義詞] insolvent 2.(v.)force someone to become bankrupt使破產
[例]
The high interest rates have bankrupted my business.bankruptcy [ ????????????? ](n.)state of being bankrupt破產 [同義詞] insolvency
bar code(n.)a series of lines printed on a product that can be read by a machine connected to a computer system to give a price or reference number 條形碼
[例]
The invent of bar code has greatly speeded up the economy of supermarkets
bargain [ ??????? ]1.(v.)discuss in order to reach agreement on price conditions討價還價 [同義詞] haggle, negotiate
2.(n.)item at a good(cheap)price物美價廉的商品
[例]
The cardigan is real a bargain for I just pay half of its previous price.bargaining [ ????????? ](n.)discussing in order to reach agreement 討價還價 [例]
The buyer and seller finally agreed to the price level after 2 hours? bargaining.barrister [ ???????? ](n.)a person who is qualified to speak in a higher court of law大律師
[例]
He is a top barrister specializing in financing law.[同義詞]
lawyer ,solicitor, bar, counsel
b/e(abbr)bill of exchange 匯票
basic [???????? ](adj.)minimum that can be expected;what everything else depends on基本的 [例]
Older workers will, of course, still be interested in basic pay.[同義詞] fundamental, essential, elementary，batch [????? ](n.)group of items made at same time一批 [例]
This batch of goods will be delivered by UPS.batch process(n.)production process based on converting a quantity of items at the same time批處理
batch size(n.)number of items in a batch批量bear market(n.)period when share prices are falling熊市 [例]
Unfortunately, you confronted bear market.beat [ bi:t ](v.)win over(someone)in a fight勝過
[例]
We have beaten our competitors to be the first on the market.[同義詞] defeat, hit
behave[???????? ](v.)act舉止
[例] You should behave yourself when attending such important banquet.below-the-line(adj.)below-the-line advertising;advertising which is not paid for頁底的（廣告）
[例]
Below-the-line activities refers to sales promotion or marketing research which a marketing department buys directly.benchmarking(n.)to measure(a rival's product)according to specified standards in order to compare it with and improve one's own product比較和改進自己的產品
[例] Benchmarking has become one of the fashionable words in current management discussion.benefit [ ?????????] 1.(n.)advantage;profit 好處,利益 [例]
It will be our mutual benefit to come to an agreement.2.(n.)money provided as a right under a state or private insurance scheme, e.g.disability benefit.津貼,救濟金 3.(v.)to profit, gain advantage from有益于,受益于
disability benefit(n.)payment made to a person unable to work because of permanent or long-term physical handicap殘疾撫恤金
sickness benefit(n.)payments made while a person is on sick leave病假補助
fringe benefits(n.)extra benefits such as a car, private health insurance provided by a company附加福利
[例]
Fringe benefits should be firmly incorporated within the payment policy and administered by the personnel department.bid [ bid ](n & v)offer to buy something at a certain price出價、投標 [例]
Those potential buyers of the company bid against each other.takeover bid(n.)出價收購
bidder [ ??????](n.)person who makes an offer投標人 [例]
The company will go to the highest bidder.bill [ ????? ] 1.(n.)written list of money to be paid帳單 [例]
This bill does not include VAT.2.(v.)send a bill to someone開帳單
bill of entry(n.)a detailed list of goods prepared by the exporter or importer for examination by customs 報關單
[例]
I will prepare a bill of entry , together with other required documents for the declaration of this batch of imported goods.bill of lading(B/L)(n.)a document that shows details of goods being transported.It is a receipt from the transporter to the sender and entitles the receiver to collect the goods on arrival.提單
billboard [ ???????? ](n.)large roadside advertising poster（戶外）廣告牌 [例]
The billboard of KFC is obvious everywhere.billing [??????? ](n.)1.process of invoicing 開帳單
2.advertising;promotion 廣告，促銷
[例]
The product needed better billing to outsell its competitors.bill of materials(n.)list of all raw materials and parts that go into an end product材料清單
billion [????????](n.)US:one thousand million（美）十億;GB: one million million（英）萬億
black [ ?????](adj.)not allowed by law黑市的，非法交易的
black market(n.)a situation of illegal trading in goods, currencies or services黑市
[例]
He bought some pirate CDs on the black market.in the black in credit（銀行存款）有贏余
black list list of goods, companies, people who are prohibited from trading黑名單 [例]
The customer is in the system black list so we can not provide trading service for him.blue chips(n.)shares with the highest status as investments, usually shares of well-established companies藍籌股，熱門的股票
[例]
Wise investors will show great interest in blue chips.blue-collar(adj.)relating to manual work體力勞動者
[例]
Your local newspaper is usually the best source of blue-collar jobs.board meeting(n)a gathering of the directors of a company to discuss important company business董事會
[例] He will chair the board meeting tomorrow on the takeover issues.board of directors(n.)group of people chosen by the shareholders to develop company policy董事會議
[例] This proposal has been approved by the board of directors.bond [????? ](n.)contract document promising to repay money borrowed by a company or government債券
[例]
Most bonds are unsecured and do not grant shares in an organization.bonded goods(n)imported items on which customs duties must be paid before they can be collected by the imported or exported again保稅貨物
[例] We need permission to release these bonded goods to the importer.bonded house(n)a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or exported again 保稅倉庫 [例] The cargo is still in the bonded house.bonus [ ??????? ](n.)additional payment獎金，紅利
[例]
Our department manager has been given an annual bonus for his good performance.[同義詞] dividend
book [ buk ](v.)to arrange for(tickets or lodgings, for example)in advance;reserve 預訂
[例]
The secretary has booked the manager in at the Hilton Hotel.books(n.pl)the financial records of a company公司帳目 [例]
The books of the company clearly reveals its bad debt.book value(n.)value of assets as recorded in the company?s books帳面價值
[例]
Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.bookkeeper [??????????? ](n.)person who keeps the financial records of a company會計員
boom [ bu:m ](n.)time when business activity is increasing繁榮 [例]
We must take advantage of the economic boom.[同義詞] prosper, thrive, flourish boost(v)to increase the strength or value of something, to help and encourage something 推動 [例]
Lower interest rates will greatly boost the economy.bottleneck [ ????????? ](n.)a restriction in the normal work flow瓶頸，障礙 [例]
We?ve got a bottleneck in our supply operations.bottom [??????]1.(adj.)lowest最底處的[例]
rock-bottom price 2.(v.)bottom out, reach the lowest point 跌至底點
bounce [ bauns ](v.)refuse to pay a cheque and return it to the bearer because there is not enough money in the payer?s account支票被銀行退票
[例]
Two of my cheques were bounced last week.brainstorm [ ?????????????](n.and v.)an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an issue集體討論
[例] The members of the board gave a brainstorm during the meeting held yesterday.branch [ ??????? ]1.(n.)local office of a large business分公司 [例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, business, or activities擴展 [例]
The partners are looking into branching out into Europe.brand [ ????? ](n.)product which can be recognized by a name品牌
[例]
The brand establishment needs a very long time and will bring long-term benefits.branding(n.)the process of giving brand names to products品牌命名 [例]
How is the branding of that new product going on?
brand leader brand with the biggest market share品牌領導者 [例]
IBM is the brand leader in the field of portable computer.brand loyalty(n.)customer desire to continue buying the same brand品牌忠誠度 [例]
They managed to set up the brand loyalty of their consumers.break even(v.)balance costs and revenue, not make a profit or a loss收支平衡 [例]
We just broke even last year.breakeven point point at which revenue equals costs 收支平衡點 breakthrough [ ??????????? ](n.)an act of overcoming or penetrating an obstacle or restriction突破 [例] It is up to both of us to try our best to make a breakthrough in the present negotiations.brief [ bri:f ](v.)to give concise preparatory instructions, information, or advice to簡要介紹
[例]
The CEO briefed his senior managers on the project that is supposed to be the turning point for the fate of the firm.[同義詞] abstract, synopsis, outline
bring forward(v.)make earlier提前
[例]
We brought the launch date forward to June 1st.bring up(v.)mention, introduce提出
[例]
The chairman brought up the question of holidays.brochure [ ????????? ](n.)publicity booklet giving information about a product or service（宣傳產品的）小冊子
[例]
They asked for a brochure about our services.[同義詞] leaflet, pamphlet, booklet
broke[ ????? ](adj, inf)without/out of money破產的，一文不名的 [例]
He was broke until he won the lottery.[同義詞] insolvent
broker [?????????](n.)person who buys and sells shares/currency etc.經紀人 [例]
That firm is acting as a broker.[同義詞] agent, middleman
brown goods(n)items such as television sets and radios that are sold in cabinets made of wood or similar materials 茶色電器
[例] There are bloody competitions on China? brown goods market.[反義詞]white goods
b-school(business school)(n)a college or a department of a university providing business courses to students商學院
[例] He graduated from a top-ten b-school in US.budget[ ??????? ](n.)plan of forecast income and expenditure收支預算
[例]
Generally a functional budget is draw up for each functional area within an organization.bulk [ ???? ]1.(n.)large quantity(of goods)大量
2.(adj.)大量的 We can offer you a discount for bulk purchase.bulk carrier(n)a ship designed to carry bulk goods散貨船
[例] Due to the on-going strike , our goods can only be delivered by bulk carrier.bull market(n.)period when share prices are rising牛市（行情看漲的市場）[例]
She sold all her bonds in bull market.bull position(n)a situation in which a dealer keeps hold of a particular stock or share because he expects a rise in price多頭 [例] in a bull position [同義詞]long position
bust [ ?????](adj inf)bankrupt破產的 [例] The f irm went bust.buyout(n.)the purchase of a company or business購買下
[例]
If the workers do approve the buyout, their company will become the nation's largest employee-owned enterprise.buy up
（v）to buy all or nearly all of what is available of something 盡可能買斷 [例] In order to benchmark their products, they bought up all lines of their rivals.buyer’s market(n)a situation where certain products are in plentiful supply, resulting in low price and good credit term for buyers 買方市場
[例] Too many entrants into this market created a buyer?s market in TVs.[反義詞] seller?s marker
by-product [???????????](n.)substance produced during the making of sth else 副產品 [例]
Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.[同義詞] spin-off
byte(n)a unit of computer information consisting of a number of bits or binary digits 字節 [例] The speed of download is about 1 m bytes per second.C CAD(=Computer Aided Design)(n.)design and drafting performed interactively on a computer計算機輔助設計
[例]
Each student majoring in architecture should learn CAD.call [ ???? ]1.(n.)visit, telephone call訪問，電話 [例]
The salesman plans to make seven calls.2.(v.)telephone打電話
call on(v.)visit拜訪
[例]
He will call on our major customers next week.campaign [????????? ](n.)plan of action（商業）活動 [例]
advertising campaign
candidate [????????? ](n.)person who puts himself/herself forward for a job候選人，應聘者 [例]
Several managers normally interview one candidate because this increases the likelihood of making a good choice.[同義詞] applicant
canteen [ ?????????](n.)factory restaurant食堂
[例]
All the employees of the company have their lunch in the canteen.canvass [ ??????? ](v.)to go through(a region)or go to(persons)to solicit votes or orders游說,向… 拉選票 或拉生意
[例]
Please canvass your customers for orders.capacity [????????? ](n.)amount which can be produced生產能力 [例]
We are working at full capacity.capital [????????? ](n.)money, property and assets used in a business（投入）資本 [例]
One company can open just one capital account in the bank according to the Chinese regulation.caption [???????? ](n.)short description under a photograph or illustration 文字說明,字幕 [例]
We have noted your letter of November 28 under the above caption.[同義詞] title
captive market(n)a situation where buyer?s have no choice of goods or have to deal with only one seller 壟斷市場 [例] This firm is the only manufacture of CD players in the country and gains a lot from such captive market.[同義詞] monopoly
capture[ ??????? ](v.)take占有，奪取 [例]
We captured 20% of the market.career[ ???????](n.)job or profession for which one is trained and which one intends to do throughout one?s life事業生涯
[例]
People have to decide how important work and career are to be in their life.carrier(n)a person or business that transports goods for commercial purposes 承運人 [例] Please arrange the carrier for delivering this batch of goods.[同義詞] haulier
carry on(v.)continue堅持
[例]
Your team can carry on that project from now on.case study(n.)a training technique based on solving a case or problem facing an organization案例分析 [例] In MBA study, we should learn how to make good case study.cash [?????] 1.(n.)money in notes and coins現金
[例]
Carrying cash is very dangerous and inconvenient for foreign travelers.[同義詞]
money, currency
2.(v.)exchange a cheque for cash兌現（支票）
cash crop(n)the produce grown by farmers who intend to sell it rather than use it themselves 經濟作物 [例] Bananas are the pillar cash crop for this tropic nation.cash flow(n.)the pattern of income and expenditures, as of a company or person, and the resulting availability of cash現金流轉
[例]
The cash flow of the bank?s counter is calculated at day end.cash ratio(n)the relationship between the mount of money a bank holds in cash and the total amount it holds in deposits and investments 現金比率
[例] In order to better deal with possible bank-rush, banks should keep a reasonable cash ratio.casual labour one that serves or appears at irregular intervals, especially a temporary worker臨時工人 [例]
All work is done by casual labour.catalogue [US catalog] a sales publication which lists products and prices產品目錄 [例]
When doing import trading, you should get to know the exporter?s catalogue.[同義詞]
list, inventory
cater for(v.)service, deal with供應
[例]
We can only cater for 20 people;if there are more, there won?t be enough space.catering industry(n.)industry provide food to customers餐飲業
[例]
Catering industry met depression for SARS in Asia.catch a cold to lose money in a business deal 虧本
[例] During that severe recession, many shareholders caught a cold.CBA(cost-benefit analysis)成本效益分析
certificate of origin(n)a document that shows where goods were made 原產地證書 [例] The Customs required us to show a certificate of origin for clearing the goods.certified cheque(n)a cheque marked by the bank it is drawn on as “good for payment” 保兌支票 [例] We only accept certified cheque.[同義詞] marked cheque
chain [?????? ](n.)number of shops belonging to one company連鎖店 [例]
The well famous retail company has built up at least 200 chain stores in China.chair[????? ](v.)to preside over as chairperson 主持 [例]
I chaired the executive committee.[同義詞]
preside
challenger [ ????????????? ](n.)company which enters a market where others are already established 挑戰者
[例]
New Asia Snack is a competitive challenger to KFC.channel [ ?????? ](n.)means by which goods pass from one place to another（銷售）渠道 [例]
The main distribution channel is through supermarkets.charge [??????? ](n.)payment to be made for a service費用
[例]
There is no service charge included in the bill – it is at your discretion!chart [???????](n.)diagram which displays information visually 圖表 [例]
Please draw a chart on sales volume of this month.[同義詞]
diagram,graph
bar chart uses columns to show relative heights直方圖
flow chart shows process from first to last step流程圖
organization chart(n.)a chart which shows how a job relates to other jobs and where it fits in the overall 組織機構圖
[例] Please give me an organization chart of that company.pie chart shows data in a circle cut up into segments圓型圖
checklist(n.)a list of items to be noted, checked, or remembered清單 [例]
a checklist for shopping
checkout[??????????](n.)place where goods are paid for in a shop結帳處 [例]
Where is the checkout of the supermarket?
cheque [?????](n.)[US check] note ordering a bank to pay money to the person/company whose name is written on the cheque支票
[例]
You need to have the drawer endorsed first, then go to the bank to encash the cheque.chief [???????](adj.)most important最重要的 [例]
This is the chief problem.CEO Chief Executive Officer 執行總裁
[例]
Jack Welch , the former CEO of GE is the No.1 CEO in the world.CIF COST, INSURANCE AND FREIGHT到岸價格
circular [ ????????? ](n.)a copied leaflet which is sent to people 傳單，大量分發的廣告頁 [例]
Have you seen the circular handed out in the street? [同義詞]
notice, advertisement
claim[ ????? ] 1.(n.)request for money索賠 [例]
We put in an insurance claim after the accident.2.(v.)ask for money索賠
[例]
We claimed $50,000 for the damaged car.claimant [?????????](n.)a party that makes a claim（根據權利）提出要求者, 原告
classified advertisement(n)short ads in a newspaper or magazine placed by people offering or asking for a product or service, or who are offering or looking for employment分類廣告
[例] I will place a classified ad for the coming auction.clear(v)1.to dispose of goods 拋售
[例] The stock sold their goods at cost price in an attempt to clear old stock.2.to pass goods through customs 清關
[例] clear the goods
clear(adj)net 凈的
[例] The clear profit is very little after deduction of all expenses.clerk [ ???????????? ](n.)person employed in an office to do routine tasks職員
[例]
She was employed as a bank maintenance clerk after her graduation.client [????????? ](n.)person or company buying a service客戶 [例]
Nowadays good service is a very important aspect to the bank?s clients.clientele [ ????????????? ](n.)a body of customers or patrons 顧客（總稱）[例]
a restaurant's clientele
Co(n.)abbreviation for company“公司”的縮寫
cold [ ????? ](adj.)not approached before 冷不防的
[例]
He gave me a cold call this afternoon but we didn?t have any appointment.collaboration [????????????????](n.)working together 協作
[例]
The efficient collaboration will bring mutual benefit to both sides.collective bargaining(n.)negotiations between unions and employers about conditions, wages, etc.集體協定，勞資雙方就工資等問題談判
[例]
Labor union is making collective bargaining with employers of that factory.come up with =put forward(an idea)提出 [例]
come up with an original idea
commercial [ ????????? ](adj.)of or relating to commerce 商業的 [例]
commercial area [同義詞]
trading, mercantile
commercial(n.)advertisements on TV or radio（電視插播的）商業廣告 [同義詞]
advertisement [例] The aim of the repetitions of the same commercial on television is nothing but to brainwash consumers into compulsive consumption.commercialize [????????????? ](v.)make something make money使商業化 [例]
They have a good research reputation but they find it difficult to commercialize their products.commission [????????? ](n.)proportionate amount of money paid to a sales person/agent, usually a percentage of the sales made傭金
[例]
We offered the agent a 10% commission.commitment [ ???????????](n.)acceptance of values or pursuit of objectives 許諾,承擔義務 [例]
We have not made any commitment in this respect.[同義詞]
pledge, engagement, promise
commodity[?????????? ](n.)goods sold in very large quantities, such as metals, foodstuffs商品（尤指日用品）[例] The commodity of this food company sells very well on the market.commute [ ???????? ](v.)daily travel between home and office 每天乘車往返上下班 [例]
She, as a consultant, commutes from Cambridge to London every day.limited(liability)company(Itd.)a private company where the shareholders are responsible for repaying debts to the value of their shares有限責任公司
public limited company(plc)company whose shares can be bought on the Stock Exchange股票上市公司
compensate [ ??????????? ](v.)give something such as money to someone for loss or damage補償 [例]
The director decided to compensate those who had been hurt in the working accident.compensation [ ????????????? ](n.)something, usually money, given to someone for loss or damage 賠償（金）
compete [????????? ](v.)succeed in doing better than(another person/company)競爭 [例]
It?s difficult to compete with low-priced imports.competition [???????????? ](n.)process of trying to do better競爭 [例]
The competition is very fierce.competitor [??????????? ](n.)person/company that competes競爭者 [例]
Dozens of competitors are applying for the position of sales manager.[同義詞]
rival, opponent, adversary competitive[???????????? ](adj.)of a product which competes well有競爭力的 [例]
It?s important to keep a competitive edge.[同義詞]
rival, competing, vying, combative
competitive edge(n.)advantage競爭優勢 [例] We have competitive edge in this respect.competitiveness(n.)process of being competitive 競爭力
competence [??????????](n.)ability to do a job well, skill or efficiency能力，勝任 [例]
The promotion of an employee should be judged chiefly by his competence.[同義詞]
ability, capability
component [?????????????]1.(n.)piece of machinery機器部件
2.(n.)part that goes into the final product產品零件 [例] This new type of machine contains many components.[同義詞] part，replacement
complimentary [ ????????????????? ](adj.)given free to repay a favor or as an act of courtesy 免費贈送的 [例]
complimentary ticket
concentrated marketing(n.)marketing directed at one segment of the market密集性市場策略
condition [?????????? ](n.)1.general state 狀態2.term of a contract 條款
conditions(n.pl)situation狀況，環境
[例]
It will probably be appropriate to start an interview with a neutral chat by asking non-controversial questions – perhaps about the weather or the traffic conditions.conditions of employment(n.)terms of employment雇傭條款 [例]
Do all the workers make clear of conditions of employment?
configuration [ ???????????????? ](n.)organization and layout of equipment生產設備的布置
[例]
Better configuration can increase operational efficiency.conflict [?????????? ](n.)disagreement爭執
[例]
Conflict can clear the air by letting people get their bad feelings ?off their chest?.[同義詞]
clash, collision, disagreement
conglomerate [????????????? ](n.)group of companies jointly owned producing different products企業集團
[例]
One of the main advantages of a conglomerate is that the risk is spread over a number of companies operating in different markets.consensus [??????????? ](n.)agreement一致同意 [例]
They came into consensus in the end.consign [????????](v.)send(goods)to a buyer寄售
[例]
The exporter will consign the goods to the buyer after the shipment.[同義詞]
deliver, transfer, convey
consignee(n)a person or an organization intended to receive goods sent 收貨人 [例] We will inform the consignee of the date of shipping.[同義詞] receiver
consignment [??????????????](n.)group of goods sent in one load 運送之物 [同義詞]
commitment, delivery
consolidate [ ???????????? ](v.)put the accounts of subsidiary companies into the parent company?s accounts合并
[例]
In the year end, the financial department will consolidate all the financial items to outcome the balance sheet.[同義詞]
unit, join, combine
consolidated accounts accounts of subsidiaries grouped together with the parent company合并賬目
consortium [???????????? ](n.)a group of companies formed for a special purples, for example, to bid for a large contract協會, 聯盟,(國際)財團
[例] In order to bid for a large contract, these several companies formed a consortium.[同義詞] syndicate
consultancy [????????????? ](n.)a business or agency offering expert or professional advice in a field咨詢公司
[例]
open a financial consultancy
consultant [???????????? ](n.)one that gives expert or professional advice咨詢官 [例]
She is the No.1 marketing consultant , esp.in promotional strategies.consumables [ ????????????? ](n.pl)goods which are used up in the production n process消耗品
[例] In order to get final products, we must use up a lot of consumables in the production process.consumer [??????????? ](n.)person who buys goods or services消費者 [例] In this theory the consumer is assumed to be rational.consumer behavior purchasing patterns of consumers 消費者行為
[例]
Before we enter this market , we should make a research into the consumer behavior.consumer durables expensive items which last a number of years耐用品 [例]
Refrigerators and washing machines belong to consumer durables.consumer goods(n.)goods bought by consumers as opposed to industry生活消費品 [例] It is consumers, not industry, who buy consumer goods.container(n)a very large wooden or metal box into which a number of goods may be packed before being transported by road , rail or ship 集裝箱
[例]Near the dock you can see many container trucks being driven into and out of the port.contingency [???????????????](n.)possible emergency which, if it happens, will need immediate action突發事件,意外事故
[例] It is a real contingency to him that the marketing price fluctuates violently.continuous process(n.)a production system in which materials move continuously through the process連續生產, 連續處理
[例] Tomorrow he will show us the continuous process of that production.contract [ ????????? ](n.)legal agreement between two parties合同 [例]
He signed a 2 years? contract with the company employing him.[同義詞]
agreement, pact, compact
contractor [??????????? ](n.)a person or party who provides goods or services under a legal agreement訂約人
[例]
Who are contractors of the two parties respectively?
contractual [?????????????? ](adj.)describing the relationship under a legal agreement契約的 [例] We have no doubt that you will respect the solemnity of contractual obligations.contribute [ ???????????? ](v.)give support(often money)捐獻 [例]
We contributed to the charity fund.[同義詞]
supply, furnish, provide contribution [ ??????????????? ](n.)amount of support or money given貢獻 [同義詞]
donation
conversion [??????????? ](n.)process of changing inputs into finished products（投入）轉化（為產品）
[例] Finally we made a conversion of raw materials into finished products.[同義詞]
transformation, transfiguration, alteration
convertible currency(n)money that can be exchanged for the currency of another country 可自由兌換貨幣 [例] Till now , RMB is not a convertible currency.copy [?????? ](n.)text specially written for an advertisement or a brochure（廣告）解說詞 [例]
The copy for the brochure needs some revision in wording.copyright(n)an exclusive legal right, for a certain number of years , to print, publish, record, perform, sell and original text ,work of art or design 版權
[例] China should reinforce her law to punish infringement of copyright.copywriter [?????????????](n.)person who writes copy for advertisements etc.廣告文字撰稿人
core time(n.)period of working day when all employees must be at work 固定工作時間(see also flexitime)[例] However, you must all be here for core time from 10 till 3.corporate [ ????????? ](adj.)referring to the whole company法人組織的 [例]
Corporate advertising sells the company, not its products.correspondence [??????????????? ](n.)communication by the exchange of letters通信，商務信函
[例]
Correspondence can be a key to success.33 courier [??????? ](n.)a person or an organization employed to carry important papers and packages.快遞
[例] We use UPS as our courier for the shipping notice and the tracking Number is 231.[同義詞]
messenger, bearer, carrier
cover [?????? ](v.)pay 支付
[例]
The organizers will cover some of your costs while you are on this course.direct cost(n.)production cost of a specific product直接成本 [例]
The direct cost of this product is too high.We cannot accept it.fixed costs costs which do not increase when production increases or decreases固定成本 [例]
Fixed cost plus variable cost equals total cost.indirect costs(n.)costs which are not directly attached to the production of an item間接成本
overhead costs(n.pl)day-to-day costs of running a business營業間接成本
running costs costs of day-today management of a company日常經營成本
unit cost(n.)total labour, material and overhead costs to produce one unit單位成本
variable costs costs which increase or decrease as production changes 可變成本
cost-effective(adj.)which gives value劃算的 [例]
The scheme is cost-effective.costing [ ??????? ](n.)the calculation of costs for a project成本核算
credentials [ ???????????](n.)evidence or testimonials concerning one's right to credit, confidence, or authority 證明（書）[例] academic credentials
[同義詞]
certificate, diploma, licence
credit [?????????](n & adj)time given to a customer to pay賒賬期限 [例]
We normally give 3 months? credit.credit control system for checking that customers pay on time 信用控制
letter of credit note from a bank allowing credit and promising to repay at a later date信用證
credit limit maximum amount that a customer can owe信用額度限制
credit rating amount which a credit agency thinks a company/person should be allowed to borrow客戶信貸分類
creditor [????????? ](n.)person who is owed money債權人
credit-worth(adj.)considered a good risk to be allowed to buy goods on credit 信用好的 [例] The credit-worth chart show the relationship between the credit and profit from it.creditworthiness(n.)ability to repay money borrowed信譽度 [例] We should check your creditworthiness before we give you loans.crisis [ ???????? ](n.)dangerous/difficult/serious situation危機 [例]
a banking crisis [同義詞]
emergency, exigency, dilemma
criterion [ ???????????? ](n.)a standard, rule, or test on which a judgment or decision can be based標準
[例]
Quality is our main criterion.[同義詞]
standard
critical path analysis(n.)network planning technique for scheduling projects關鍵途徑分析 [例] He asked his secretary to prepare a critical path analysis.currency [????????? ](n.)money which is used in a particular country通貨 [例]
There are still some existing Chinese regulations governing foreign currency.[同義詞] money, cash, legal tender
hard currency currency of a country with a stable economy 硬通貨
current [ ??????? ](adj.)referring to the present time 當前的 [例]
current leaders [同義詞] presend, ongoing, prevailing
current account bank account from which a customer can withdraw money at any time 經常帳戶
[例]
If you want your money can bring some benefits in the bank, I advise you do a time deposit rather than
deposit it in your current account.current liabilities(n.pl)debts which a company must repay in the short term流動負債 [例]
Too many current liabilities is risky to a company.customer [????????? ](n.)person/company who buys goods 消費者 [例]
Customers today are more rational when they are choosing and making decision.customize [?????????](v.)to adapt a product for a particular customer定制 [例]
I want to customize a new style of clothes for my fashionable sister.cut back(v)to reduce the amount of money, staff or other resources available for a project or an organization 削減
[例] To reduce the risk involved in this project, we should cut back our investment in it
cut-price(adj.)sold at a lower than normal price 打折的，廉價的 [例]
Today we can taste that cut-price pizza after we finish shopping.cut-throat(adj.)fierce, intense殘酷的 [例]
cut-throat competition
cv [,???????;?,?????](n.)(=curriculum vitae)written statement of education and previous employment履歷
[例]
If you want to apply for the job, don?t forget to send in a detailed cv.cycle [ ???????](n.)regularly repeated sequence周期
[例]
This is our normal selling cycle-it?s always quiet after Christmas.cycle time(n.)time between entry of material into production facility and exit周期時間 [例] Cycle time should be condensed next year.36 D D/A 1.deposit account定期存款
2.document against acceptance 承兌交單
damages [ ???????? ](n.pl)money claimed for harm done 賠償金 [例]
We are claiming damages for unfair dismissal.[同義詞]
compensation,reparation
danger money(n)extra money or high wages paid to people working in hazardous conditions危險工作津貼 [例] All medical staff who were fighting SARS to save patient?s life received danger money.database [ ?????????? ](n.)date bank 數據庫
day book(n)a book containing records of invoices, credit notes, etc.日記帳 [例] She wrote the invoice number in the day book to update the accounts.deadline[ ???????? ](n.)date/time by which something has to be done最終期限 [例]
The deadline for the application is tomorrow morning.deal [??????]1.(n.)1.business agreement交易 [例]
We set up a deal with our agents.2.(v.)trade, buy and sell做生意 [例]
He deals in gold.[同義詞]
trade, bargain, negotiate
dealer [??????? ](n.)person who buys and sells商人 [例]
a foreign exchange dealer [同義詞]
merchant, trader, tradesman
dear [ ??? ](adj.)high-priced;expensive昂貴的[例]
a dear gift [同義詞]
expensive, costly, pricey
dear money(n)money that is difficult to borrow because of high interest rate 高利息借貸資本 [例] Government adopted the dear money policy to restrain the overhot investment in the real estate.debenture [??????????](n)a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司債券
[例] The company sold the debenture for financing.37
debit [ ?????? ]1.(n.)money which is owed借方 [例]
The debit column is the left-hand column in accounts.2.(v.)debit an account記入借方 [例] debit＄5 against a person's account
direct debit money withdrawn automatically from a bank account for regular payments直接借記
debt [ ??? ](n.)money owed 債務 [同義詞]
liability, obligation, due
to get into debt 負債
to be out of debt 不欠債
to pay off a debt 償清債務
debt ratio(n)the relationship between the total amount of money owned by a company and the company?s shareholder?s funds負債比率
[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.debtor [?????? ](n.)person who owes money 債務人
aged debtors companies which owe money listed according to age of debt 長期債務人
declare[???????? ](v.)make an official statement公布 [例]
The company declared interim profits of 420 million.decline [ ???????? ]1.(n.)slow fall下滑 [同義詞]
decrease 2.(v.)fall slowly下滑 [同義詞]
decrease
[例]
When the income level of the consumers declines, the market price for house will fall accordingly.deduct [ ??????? ](v.)subtract from the total figure 扣除 [例]
After deducting all the costs, we actually made a loss.[同義詞]
subtract, take away
deductible [ ?????????? ](adj.)which can be deducted可扣除的
[例]
tax-deductible
deduction [ ????????? ](n.)subtraction from the total figure扣除，減除 [例]
after deduction of tax [同義詞]
subtraction, reduction, decrease
default [ ?????????] 1.(n.)failure to meet the terms of a contract未履行 2.(v.)to fail to meet the terms of a contract違約 [例]
In the end they have to meet a default.defect [ ????????](n.)fault, something wrong in the design of a machine缺陷 [例]
There is a small defect in this product.defective [?????????? ](adj.)not working properly有缺陷的 [例]
The defective working line slowed down the entire production process.defer [??????? ](v.)to put off to a later date推遲
[例]
Please defer shipment until you receive our further instructions.[同義詞]
delay, postpone, ajourn
deferred payments(n.)payments postponed to a later date延期付款 [例]
We cannot accept deferred payment.deficit [ ?????????](n.)amount by which expenditure is higher than income赤字 [例]
They have incurred trade deficit for several years.[同義詞]
shortage, shortfall,deficiency
deflation [???????????n ](n)a reduction in the amount of money circulating in a country?s economy, so that prices fall or remain steady 通貨緊縮
[例] Under the policy of deflation , prices have fallen back to a normal level
delegate [ ?????????] 1.(v.)to give authority and responsibility to someone to act on one?s behalf委派為…代表 2.(n.)person to whom authority and responsibility are given代理 3.(n.)person representing an organization at a meeting or conference大會代表
[例] We note that you will have delegated your Miss Chris to attend the Shanghai Fair.delegation [ ???????????? ](n.)group of delegates代表團
[例]
The Shanghai Trade Delegation was warmly received at Hong Kong Spring Commodities Fair.39 deliver [?????????](v.)transport goods to a customer送貨
[例]
You as the VIP customer can choose the way how we deliver our product to you and the charge will be free.delivery cycle(n.)time from receipt of customer order to shipment供貨周期 [例]
We should try to shorten the delivery cycle.demand [ ???????? ](n.)1.request for payment請求償付 [例]
First demands were issued to all late payers.2.need for products and services at a certain price需求 [例]
We are having difficulty meeting demand.demand management(n.)series of activities to recognize and manage all the demands for products需求的監督和調節
[例] They decided to carry out demand management to get information from consumers.demotivated(adj.)not interested失去動力的
[例] The depression of economy demotivated them at last.denationalize [??????????????](v)to put a government-owned company or industry back into private ownership 私營化
[例] Sooner or later, China?s communication sector will be completely denationalized.[同義詞] privatize
department [ ??????????? ](n.)part of an organization部門
[例]
The employment manager would like to talk to some of the company?s supervisors and department heads.[同義詞]
branch, division, subdivision
deposit [????????? ](n.)1.money placed in a bank account存款
[例]
Once your deposit in our bank exceeds 50,000 USD, the monthly 20 USD account maintenance fees will be exempted.deposit account account earning interest有息存款，儲蓄存款 [例]
We require 7 days? notice of withdrawal on this deposit account.2.money paid in advance in order to reserve a product押金
depot [ ????????????????](n.)warehouse倉庫 [例]
The goods are temporally stored in the depot near the port.depreciate[ ??????????? ](v.)reduce the value of assets in the accounts over a certain time貶值
[例]
We depreciate business equipment over 5 years.[同義詞]
devalue, devaluate
depreciation [ ??????????????? ](n.)reduction in the value of an asset貶值
[同義詞]
devaluation, deflation
deregulate [????????????](v)to free an industry , an organization, etc from price control, especially by a government 撤消管制 [例] to deregulate the food market
deskilling(n)the losing of skills by workers through unemployment , lack of training , etc.失去技能
[例] The great depression caused many companies to lay off their workers which would result in deskilling of staff.desktop [????????](n.)desktop computer 臺式電腦
despatch [ ???????? ] see: dispatch
devalue [??????????](v.)reduce the value of a currency against other currencies（貨幣）貶值 [例]
The war inside the country severely hurts the consumers? confidence and devalues its currency in the international financial market.[同義詞]
depreciate, devaluate
devaluation [???????????????? ](n.)the deduction in the value of a currency against other currencies（貨幣）貶值 [同義詞]
depreciation, deflation
differentiate [ ?????????????? ](v.)to make something different or highlight the difference between two things區別
[例] It is hard to differentiate the one from the other.[同義詞] distinguish, set apart,separate ?differentiation [?????????????????? ](n.)making sure that a product has distinguishing features區別
[例] Line 1 and Line 2 have little differentiation.price differential(n)the difference in prices charged for the same product in different shops, or for different products in a range 差價
[例] The price for this air-conditioner is the lowest in Shanghai, and if you can find lower price for it within 15
days, we will refund the price differential to you.direct [ ????????????????? ](v.)manage, be in charge of管理，指揮 [例]
He directs our sales operation.[同義詞]
namage, control, run
director [ ??????????????????? ](n.)person appointed by shareholders to help manage a company 主管，董事
managing director UK [US Chief Executive Officer] 執行總裁
direct flight flight without transfer 直航
direct mail(n.)selling a product by sending information through the post直接郵寄廣告 [例] We have to wait for 2 days if we send it by direct mail.direct selling(n.)selling directly to a customer without going through any middlemen直銷 [例] Direct selling can save a lot of money.directory [ ???????????](n.)reference book containing listings目錄
[例] a telephone directory, a trade directory
discount [ ????????? ]1.(n.)percentage reduction in a full price打折
[例]
You can have 5% discount as a VIP customer.2.(v.)reduce the full price打折 [同義詞]
rebate
disintegration [ ???????????????? ](n)the breaking up of a company or group of companies 解散
[例]At last , the merger of these two big companies comes to disintegration.dismiss [???????? ](v.)remove from employment, sack(inf)解雇 [例]
You are dismissed for your poor performance and bad working attitude.[同義詞]
discharge
dismissal [ ??????????](n.)act of dismissing解雇 [例]
These rules are formal-such as the procedure for dismissal.[同義詞]
discharge
dispatch 1.(n.)sending goods to a customer送貨 [例]
dispatch department 2.(v.)send goods to customers送貨
display [????????] 1.(n.)show/exhibition of goods展覽
[例]
There was a display of the latest research at the trade fair in Frankfurt.2.(v.)show, exhibit展覽
dispute [ ????????? ]1.(n.)a disagreement爭論 [例]
We hope the matter in dispute will soon be settled.2.(v.)to disagree爭辯
distribute [ ?????????????? ](v.)send out goods from the manufacturer to the end user分銷 [例] The distributing line of the company is very advanced and considerable.distribution [???????????????? ](n.)act of sending goods from the producer to another person or organization分銷
[例] Have you prepared for the distribution of the goods?
distributor [??????????????](n.)person or company which sells goods for a manufacturer分銷商 [例]
We are the sole distributors.diversify [???????????? ](v.)extend into new business areas多元化 [例]
Although we are a chemicals company, we diversified into publishing.[同義詞] vary, variegate
diversification [ ????????????????? ](n.)act of diversifying多元化
[例]
The superior leaders of the company believe the diversification will bring larger market and more profits.divest [ ???????? ](v.)to sell assets出售 [例]
We cannot divest all assets.dividend [ ????????? ](n.)percentage of profits paid to shareholders紅利 [例]
The size of the dividend payment is decided by the board of the directors.[同義詞] bonus
dividend per share(n)the amount of money paid by a company to its shareholders divided by the total number of shares issues 每股股息
[例] After the reshuffle of the company, there is a huge rise in dividend per share.43
division [????????? ](n.)main part of a large organisation部門
[例]
The job description indicates where the job is to be carried out in terms of location, plant, division, department, and section.documentation [ ?????????????????](n.)a collection of documents referring to a subject文件資料
[例]
We have noted your instructions about documentation and will do accordingly.dog [???? ](n.)term used in Boston Matrix to describe a product with low market growth and low market share（波士頓距陣中）市場占有率低、增長率慢的瘦狗產品
donate [ ???????? ](v.)to present as a gift to a fund or cause;contribute捐贈 [例]
TOSHIBA donated $ 5 m to Cambridge Univ.[同義詞] give, bestow
domestic [ ??????????](adj.)referring to the home market國內的 [例]
Large domestic market encourages us to explore overseas markets.[同義詞] internal
dominant [?????????? ](adj.)most prominent as in position of market（市場）領導地位的 [例]
In these newer markets the firm is dominant.down payment a partial payment made at the time of purchase, with the balance to be paid later頭期款購買時的部分付款
down market(n.adj & adv)cheap, low end of the market 低端市場(的)
down-time/downtime [ ????????? ](n.)time when factory machines are not producing停工期 [例]
The downtime of the machine is too long.We?d better call the technician to maintain it.downturn [`????????](n.)a tendency downward, especially in business or economic activity低迷時期 [例]
There is a terrific downturn in retail sales six years ago.DP(n.)(=Data Processing)the use of data by computers數據處理
drawer [ ???????](n)one that draws, especially one that draws an order for the payment of money 開票人
[例] The cheque was bounced to the drawer because there was not enough money in his account.44
drawee [ ??????? ](n)the party on which an order for the payment of money is drawn受票人
[例] The drawee refused to accept the cheque because there was no signature in it.drill [????? ](n.)disciplined, repetitious exercise as a means of teaching and perfecting a skill or procedure訓練
[例]
easy and short drills
drive [?????]1(n.)energy內驅力,沖勁 [例]
His drive was worn out in the long run.[同義詞] vigour
2.(v.)urge forward催使，促進
[例]
New technological solutions are needed to tackle the problem and to help drive businesses forward to improve their productivity and output.[同義詞] propel, push, impel
due [????? ](adj.)owed應付的，到期的 [例]
This debt became due last week.dull [ ??? ](adj.)(of business or market)sluggish;flat 不景氣的 [例] The business of this company is dull this year.duplicate [???????????? ](n)an exact copy of a document such as a letter, a report, a receipt , and invoice etc.副本
[例] Keep the duplicate for your reference.[同義詞] copy
duty-free(adj.)
exempt from customs duties 免稅的 [例] duty-free merchandise
E earnings [ ??????? ](n.pl)salaries, profits, dividends, interest received收入 [例]
The meager earnings can hardly make a living for me.economic [?????????????](adj.)1.providing enough money, profitable賺錢的,有利潤的 [例]
This project doesn?t make economic sense.2.referring to state of the national economy經濟的 [例]
There is an economic crisis.economic efficiency(n.)the ratio of outputs to inputs經濟效益 [例]
The economic efficiency is higher this year than last year.economic sanctions(n)measures taken to force a country to obey international law, by stopping or reducing trade with that country.經濟制裁
[例] The UN decided to life the long-term economic sanctions on Iraq.economical [ ??????????????](adj.)money-saving節約的 [例]
an economical car [同義詞] thrifty
economics [?????????????????????](n.pl)the study of macro and micro economics經濟學
economist [?????????????](n.)person who specializes in the study of economics經濟學家
economise [??????????](v.)save money by spending less節約
economies(n.pl)savings積蓄
[例]
We need to introduce some economies.economy [???????????? ](n.)financial organization of a country經濟體制 [例]
a free market economy
economy class the cheapest class of a air travel經濟艙
economy of scale 規模經濟
edge [ ??? ](n.)advantage優勢 [例]
a competitive edge
effective [????????? ](adj.)able to produce the right results有效的，給人深刻印象的 [例]
The new pricelist will become effective from January.；an effective resume [同義詞] efficient, effectual, efficacious
efficiency [?????????? ](n.)ability to do the right thing效率 [例]
This machine has a good efficiency.efficient [????????? ](adj.)able to produce the right results quickly效率高的 [例]
The new type of machine is efficient to produce products.[同義詞] effective, effectual, efficacious
(be)eligible for qualified or entitled to be chosen有資格的[例]
They are eligible for the grant from the government.embezzle[ ??????? ](v)to take(money, for example)for one's own use in violation of a trust 挪用公款 [例] The GM is charged with embezzling funds from the company?s account.employ [?????????](v.)take on or use a person as a paid worker雇傭 [例]
During the year we employed an average of 65.[同義詞] engage, hire
employee [????????????????????? ](n.)person taken on as a paid worker雇員 [同義詞] worker
employer [ ?????????](n.)person or organization that takes on paid workers雇主 [同義詞] boss, director
employment [???????????? ](n.)work, job(s)工作
enclose [ ?????????](v)to put something in an envelop, usually as well as a letter 附寄 [例] Enclosed is the receipt for the order.endorse [ ??????? ](v.)write one?s name on, to accept背書，認可
[例]
Please cable us as soon as your application for import license has been endorsed.[同義詞] approve, sanction, ratify
endorsement [???????????? ](n.)acceptance背書 [例]
Our products have met with wide endorsement.47
endow [ ??????](v)to provide with property, income, or a source of income 資助，捐贈 [例] This research project is endowed by an international charity.enduser(n.)person who actually uses a product or service最終用戶
[例]
We should carry on a survey among our product?s end users to collect the feedback.engage [ ?????????](v.)to take a person on as a paid worker;employ雇傭 [例]
Congratulations, Chris!Our company engages you.[同義詞] hire, employ, take on
end-product(n)the final article produced by the manufacturing process 制成品 [同義詞] finished goods
enter [?????? ](v.)go into進入（市場）[例]
We entered the market in 1980.enterprise [ ?????????? ](n.)a business organization企業
entitle [ ???????? ](v.)to give a right to授權 [例]
We feel we are entitled to make this request.[同義詞] qualify, authorize, empower
entitlement(n.)a person?s right權利 [例]
He has the entitlement to sell the house.environmentally-friendly(adj)of activities , products, production processes, etc that do not harm the environment 環保的
[例] Our products are environmentally-friendly , so they are welcomed by our customers.[同義詞] green
holiday entitlement(n.)the right to have holiday休假權利
[例]
in the UK holiday entitlement generally ranges from three to six weeks per year
entrant [ ???????? ](n.)one that enters a market市場進入者
[例]
This firm is a new entrant showing tremendous potentials.entrepreneur [?????????????? ](n.)person who starts and runs a company/business企業家 [例]
Entrepreneur needs special innovative spirit and acute business sense to win the final success.48
entrepreneurial(adj.)have the very spirit of an entrepreneurial, such as creativeness and taking risk to run the enterprises etc.企業家（精神）的 [例]
entrepreneurial flair
environment [????????????????](n.)surroundings環境
[例]
To be classed as a work accident, the accident must take place in the work environment.equity [ ????????](n.)right to receive dividends on the shares owned in a company普通股所有人利益 [例]
Assets plus liabilities equals owner?s equity.equity capital amount of a company?s capital owned by the shareholders股本 [例]
The two main shareholders owned almost all the company?s equity capital.equities ordinary shares普通股 [例]
How many equities have you got?
ERP(Enterprise Resource Planning)企業資源計劃
estimated demand(n.)rough or approximate calculations of demand估測需求量 [例]
What about the estimated demand of portable computers in this city?
ETA(estimated time of arrival)估計到達時間 ETA of our goods is 12th May.evaluate [ ?????????? ](v.)calculate the value of something評估
[例]
The training and development manager plans, organizes and evaluates training programmes.evaluation [???????????????](n.)calculation of value評估
exchange rate =rate of exchange
relation in value between kinds of money used in different countries匯率 [例]
What is the exchange rate between US dollar and RMB?
exhibit [ ???????? ]1.(n.)goods or services displayed at a fair or trade show展覽 [例]
The exhibit of mobile phones has drawn special interest of young people.2.(v.)display products or services at a show展覽
exhibition [?????????????]（n.)show of goods展覽會
expand [????????? ](v.)get bigger擴張，發展
[例]
The market is expanding.[同義詞] stretch, spread, enlarge
expansion [??????????? ](n.)increase in size擴展 [例]
The firm is planning for rapid expansion of its market.[同義詞] enlargement, amplification
expect [??????????](v.)wait for sb.for a talk , discussion etc.找某人 [例]
Jack, Mr.Casson is expecting you in his office![同義詞] await
expenditure [??????????????????? ](n.)amount of money spend花費 [例]
Capital expenditure is the money we have spent on fixed assets.[同義詞] spending, expense
expenses(n.pl)money paid for covering extra costs費用 [例]
The fee did not include travel expenses.experienced [?????????????](adj.)skilled or knowledgeable as the result of active participation or practice 有豐富經驗的
[例]
She was an experienced chef.[同義詞] practiced, versed, familiar
expertise [???????????? ](n.)particular knowledge or skill專門技術
[例]
One of the advantages of using an employment agency is that it offers expertise in an area where the employer is not regularly in the market.expire [ ?????????????? ](v.)to come to an end;terminate到期
[例]
My passport expires in a month.[同義詞] terminate
exposure [?????????? ]1.(n.)publicity given to a product or company 公開,曝光
2.(n.)total audience number reached by an advertisement知道某廣告的總人數 [例] Have you counted the exposure reached by that attractive advertisement?
Euro [????????](n)(from 1999)the currency of the European Economic and Monetary Union 歐元
第二篇：BEC詞匯表(是上海新東方老師精心總結的)
Glossary adj=adjective;adv=adverb;n=noun;v=verb;A share(n.)an ordinary share that does not give the owner the right to vote on company issues A股 [例]
Our company will issue A shares on market.abroad [ ??????? ]?(adv.)to/in another country國外的
[例]
The sales director is abroad on business trip.[同義詞]
overseas, in foreign parts, out of the country
absence [ ??????? ](n.)time/period away from work缺席
[例]
The absence of the chief director of the meeting is somewhat a pity.[同義詞] nonattendance, nonappearance absent [?????????](adj.)not present, not at work缺席的
[例]
Please let your section head know if you are likely to be absent for a longer period.[同義詞] away, off, missing
absenteeism [???????????????](n.)regular absence from work曠工
[例]
If motivation decreases, absenteeism is likely to increase.absorb [ ??????? ](v.)integrate a smaller item into a larger whole兼并、擔負（費用）
[例]
Head Office has absorbed the losses of our French subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 歸納成本法
[例]
Our company mainly use absorption costing to set the sale price of products.inf=informal;pl=plural;abbr=abbreviation A
abstract [?????????? ](n.)short version of a longer document摘要
[例]
Please brief your staff the abstract of the prevailing government regulations.[同義詞]
summary, synopsis, digest
accepting house =(US)accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兌銀行
access [ ???????] 1.(n.)entry to something通道
[例]
We have access to classified information.[同義詞]
entrance, passage
2.(v.)gain entry into computer data files獲取計算機數據（文件）
[例]
They shouldn?t have been able to access this file.[同義詞]
output
account [ ??????? ](n.)record of financial transactions帳戶
[例]
In our bank, if no transaction takes place in 2 years, your personal account will become unclaimed.account executive(n.)an advertising executive who looks after a particular client（廣告或服務業）業務經理
[例]
Jack is the account executive of this advertising company.accounts payable a list of amounts owned to a business to suppliers of goods and services 應付帳款
[例]
add an entry to accounts payable
accountancy [ ??????????? ](n.)work of an accountant會計工作
[例]
At the end of a year, the accountancy of a big company is always very burdensome.?accountant [ ???????????](n.)person qualified to keep a company?s accounts會計師（員）[例]
To be a good and competent accountant, accounting principles should be strictly followed.accounts [ ???????? ](n.pl)financial records of a business帳目
[例]
The bank would like to see the accounts.accruals [?????????](n.pl)money owed which is due at a later date 增長額，利息
[例]
The accruals you owe him will be due next week.achieve [ ??????? ](v.)succeed in doing something完成
[例]
The two parties achieved final agreements in mutual benefits.[同義詞]
accomplish, complete, finish
achievement [???????????? ](n.)the successful completion of something，something successfully completed 完成、成就
[同義詞]
accomplishment, completion, perfection
acknowledge [ ????????? ](v.)confirm that something has arrived確認收悉
[例]
We acknowledge receipt of the shipment.[同義詞]
admit, accept
acknowledgement [ ????????????? ](n.)confirmation that something has arrived收條 [例]
After you have received the mail, please return your acknowledgement by fax.[同義詞]
acceptance
acquire [???????? ](v.)buy, obtain購得、占有
[例]
We acquired a company, shares, etc.[同義詞]
obtain, get, procure
acquisition [ ??????????? ] the act of acquiring 收購
[例]
The good news from TCL: the acquisition of Schneider!
[同義詞]
merger, takeover
acting [ ???????](adj.)working in the position of someone for a short time代理的 [例]
an acting manager
active money(n.)money that is being used by the public as opposed to money left in bank accounts.流通貨幣（相對于銀行帳戶中的貨幣）
[例]
The inflation increases active money.activity [?????????? ](n.)type of business業務
[例]
Our main activity is export /import trade.[同義詞]
business
act of God(n.)an unexpected or unavoidable event such as a storm , a flood , and earthquake ,etc mentioned in some insurance contracts as a cause of loss or damage 不可抗力
[例]
We will include the term of act of God in this insurance policy to against some uncertain factors.[同義詞]
force majeure
actual [ ???????? ](adj.)real實際的 [例]
Our actual results were better than forecast.actual loss(n.)the real cost of something as opposed to a sum of money stated on paper實際損失（相對于帳面損失）[例]
In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.[相關詞匯] paper loss
actuals(n.)goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents實貨（相對于期貨）
[例] The merchant is especially interested in the trading of futures , not actuals.[同義詞] physicals
adapt(to)[ ???????](v.)to make suitable to or fit for a specific use or situation.使適應 [例]
the ability to adapt quickly to a new situation [同義詞]
adjust addendum [??????????](n.)an extra section that is attached to ,or follows , a letter , report,ect 附錄，附件
[例]
write an addendum to a report [同義詞]
appendix
address [ ?????? ](v.)1.deal with 處理 [例]
address public concerns
2.give speech to 演說
[例]
address audience on a business project
adjourn [ ??????? ](v)to stop(a court case, a meeting , etc.)for a time before beginning again 延期，休會
[例]
The board meeting has been adjourned to an uncertain date.[同義詞]
postpone
adjust [ ??????? ](v)to settle an insurance claim 理算保險索賠
[例]
After the car accident, he made an insurance claim that will be adjusted soon.administration [ ??????????????? ](n.)
organization and control of a company經營、管理 [例]
The administration power of a company also shows the internal control of the company.[同義詞]
management
admin(n.)abbreviation for administration 經營、管理
administer [??????????? ](v.)organize, control: 管理 [同義詞]
manage
adopt [ ?????? ](v.)choose, decide on采用 [例]
We adopted a new strategy.advance [ ???????? ](n.)money paid before it is due, or for work only partially completed 預付款 [例]
Yesterday I received an advance on my monthly wage.(v)1.to increase 提高
[例]
On bull market , shares are advancing rapidly.[同義詞]
increase
2.to pay something before it is due 預付
[例]
The publishing house advanced me on royalties.advance bill(n.)a bill of exchange that has been written before the goods have been sent off 預付（開）票據
[例]
Dear customer, we will send you the advance bill for that batch by air express mail today.adverse balance(n.)an amount of debt shown on an account赤字
[例]
With the rapid growth of our turnover, our adverse balance will be eliminated very soon.[同義詞]
deficit
advertise
[?????????]
(v.)
announce
something is for sale做廣告 [例]
The soap is advertised on TV for its special flavor.[同義詞]
announce
ad(n, inf)short for advertisement
ad valorem(adj.)of tax that is calculated as a percentage of the value of the goods從價征稅 [例]
VAT is a kind of valorem tax.advertisement [ ??????????????](n.)notice/announcement that something is for sale廣告 [例]
If you want your house sold, you should have put your advertisement in a more popular newspaper.advertiser [ ??????????
]
(n.)person/company which advertises廣告商
[例]
Advertisers use various ways and media to promote their products.advertising [?????????????](n.)the business of designing ads廣告業 [例]
She?s in advertising.advice [???????? ](n.)recommendation(s)about what you should do建議、通知（書）[例]
His advice was to close the factory.[同義詞]
counsel, recommendation, opinion
advice note(n.)a note to the receiver of goods from the sender that gives details of the quantity and description of goods and when and how they will be transported 通知單
[例]
Before you deliver the goods, please fax us an advice note for our confirmation.advise [???????? ](v.)recommend what should be done建議、通知
[同義詞] counsel, recommend, suggest
after-sales service(n.)service offered by a supplier to a customer to maintain or repair the product supplied售后服務
[例] Nowadays many enterprises began to compete in the field of after-sales service.affiliate [ ??????????](n.)a person or an organization that is attached to a larger organization 成員，聯號
[例]
That company is an affiliate of a prestigious holding group.[同義詞] member
(v.)to attach(a person or an organization)to a larger organization 附屬于
[例]
The business is affiliated to TCL Group.afmd(abbr.)aforementioned 上述的
[例]
You can refer to afmd post address for the dispatch.aftermarket [`????????????](n.)a situation where a newly issued security is traded before its real price has been established in the stock market.二級市場
[例]
Buy shares on a healthy aftermarket.after sight(adv)written on a bill of exchange to show that the bill should be paid within a specified time after the payer is presented within it見票后付款
[例]
The bill should be paid at 60 days after sight.against all risks(adv.)(of a marine insurance policy)providing insurance for all types of loss or damage全保險.[例]
We insuranced the cargo against all risks.agenda [??????????](n.)order of topics to be discussed at a meeting會議議程 [例]
The first topic on the agenda is salaries.agent [ ???????? ](n.)person who represents a company代理（商）
[例]
Our company?s agent in Middle East has developed a widespread and mature business there.[同義詞]
representative, deputy
agiotage [ ?????????? ](n.)the business of buying and then later selling foreign currencies 套匯 [例]
That guy makes a big fortune by agiotage.[同義詞]
arbitrage
airline [ ??????? ](n.)a business providing a system of scheduled air transport航空公司
[例]
United Airlines
air time(n.)time given to advertise on TV or radio電視(收音)廣告節目時間
[例] The air time of this new product will be prolonged for 10 seconds.allocate [?????????? ](v.)give money or other resources in certain proportions分配
[例]
In the budget we allocated most of the money to marketing.[同義詞]
assign, designate, allot
allotment [ ????????? ](n.)the distribution of new company shares to the people who have applied for them配股
[例]
Allotment has been made by random draw because of oversubscription.allowance [??????????](n.)something, such as money, given at regular intervals or for a specific purpose津貼
[例]
An expenses allowance is paid monthly to
each trainee.amalgamation [??????????????? ](n.)a type of reorganization where two or more companies are combined into one company合并 [例]
The amalgamation of the three companies strengthened the corporation.[同義詞]
combination, merger
ambition [??????????](n.)strong desire to succeed in life or in a job雄心
[例]
My sister has an ambition and desires to get MBA.[同義詞]
aspiration, desire, yearning
amenity [ ????????? ](n.)a feature that increases attractiveness or value, especially of a piece of real estate or a geographic location 生活福利設施
[例]
a sunny apartment with amenities including air conditioning
[同義詞]
facility, convenience amortize
[?????????????????????????](v.)to pay off a debt by saving money on a regular basis分期清償
[例]
The repayment of the bond is amortized in 5 years.analyse [ ???????? ](v.)study in detail分析 [例]
We analysed the accounts.analysis [ ??????????](n.)detailed study, investigation分析
[例]
The analysis report shows clear logics and integrity.analyst [????????? ](n.)person who analyses分析家
[例]
His intelligence and diligence made him an excellent and acute marketing analyst.annual [???????? ](adj.)yearly的 [例]
the annual accounts [同義詞]
yearly
annual general meeting(n.)(AGM)a meeting of all the shareholders in a company股東大會
annul [ ????? ](v.)to cancel something or stop it from being legally effective 廢除,取消 [例]
The contract was annulled.[同義詞]
nullify
annulment [?????????](n.)the act of canceling something or stopping it from being legally effective 廢除，取消
[例]
The disagreement of two parts resulted in the annulment of the contract signed at the very beginning of their cooperation.antedate [ ?????????? ](v.)to put an earlier date(on a document, letter, cheque, etc)than the date at the time of writing 倒填日期
[例]
To make this cheque legal, you should antedate it by 7days.[同義詞]
backdate
anti-dumping(adj.)of ways in which a country protects its economy by preventing other countries from dumping in it.反傾銷 [例] anti-dumping laws
apology [ ????????? ]
(n.)
an acknowledgment expressing regret or asking pardon for a fault or offense.致歉 [例]
a letter of apology
appeal [ ???????] 1.(n.)being attractive吸引力
[例]
This product has appeal for young people.[同義詞]
attraction, charm 2.(v.)be attractive to吸引人的 [同義詞]
attract, allure
appendix [ ????????? ](n.)a collection of supplementary material, usually at the end of a book附錄
[例]
to use an appendix for any information [同義詞]
addendum
apply [????????](v.)ask for something(in writing)（書面的）申請 [同義詞]
We applied for a loan.applicant [?????????? ](n.)person who applies申請人
[例]
The applicant shows outstanding advantages among the candidates pool.application [ ???????????? ](n.)act of applying申請
application form(n.)pre-printed form to make a request for a job申請表
[例]
Please fill in this application form at first.appoint [???????? ](v.)choose someone for a job任命
[例]
We have decided to appoint a new sales manager.[同義詞]
assign, designate
appointee [??????????](n.)person chosen for a position or job被任命者
[例]
He is lucky to be the appointee of this project.appointment [ ??????????? ](n.)1.choice of someone for a new job任命
[例]
The appointment of area financial controller implies he has been promoted.2.arrangement for a meeting約定（會議）[例]
We fixed an appointment at four o?clock.appraisal [???????????](n.)calculation of the value of somebody or something 估價 [例]
Their appraisal of the necklace is about RMB 1,000.[同義詞]
evaluation, valuation, assessment
appraise [ ??????? ](v.)to judge the value of somebody or something估價
[例]
They appraised it was only worth $1.[同義詞]
evaluate, assess
appraiser [????????? ](n.)person who judges鑒定者，估價官 [例]
Who will be the appraiser?
appreciate [ ??????????? ](v.)1.be thankful for感激
[例]
I appreciated your help.2.understand理解
[例]
I appreciate your problems.3.increase in value增值
[例]
My shares have appreciated by 10%.apprentice [ ????????? ](n.)young person who is learning a skill學徒
[例]
Don?t listen to him.Jack is only an apprentice.[同義詞]
learner, beginner
apprenticeship[ ????????????? ](n.)period of time spent learning a skill學徒年限，學徒身份
[例]
Jack served an apprenticeship with a carpenter.appropriate [ ??????????? ](v.)to put an amount of money aside for a special purpose撥出（款項）
[例]
They appropriated $10,000 for bribery.approve [ ??????? ](v.)agree to pass officially批準
[例]
They Board approved the new plan.[同義詞]
accept
approval [ ??????????](n.)agreement批準
aptitude [ ?????????? ](n.)natural ability(to do a task)天資
[例] She had a high aptitude for business.arbitrage [ ?????????? ](n.)the purchase of securities on one market for immediate resale on another market in order to profit from a price discrepancy套利
[例]
He made big fortune by arbitrage.arbitration [ ????????????? ](n.)process of settling a dispute仲裁
[例] We shall have to resort to arbitration.[同義詞] judgement, adjudication
area [ ???????](n.)region區域 [例]
His sales area is the North East.[同義詞]
district, region, territory
arrears [??????](n.)money which is owed and has not been paid on time到期未付帳 [例]
The payment in arrears amounts to$100.[同義詞]
arrearage, debt, liabilities
arrival notice(n.)a note sent by a carrier to the receiver(consignee)saying that goods have arrived 到貨通知[例]
After your receipt of the arrival notice from the carrier---COSCO, please arrange the picking-up of the goods at the dock.artifical person(n.)a company considered as having a separate legal identity from the people who work for it, although some of these people will represent the will of the company 法人
[例]
The company is regarded legally as an artifical person.[同義詞]
fictitious person, juristic person
as per(adv)according to根據
[例]
As per your request that is made in your last mail, we are writing to confirm our point concerning the price.asap as soon as possible 及早
[例]
After the cargo reaches your dock,please inform us by fax or email asap.assemble [???????? ](v.)1.put(a product)together from component parts裝配
[例]
After the internal innovation, the efficiency of workers? assembling machines has greatly improved.2.to bring or call together into a group or whole集合[例]
Ask your colleagues to assemble in the meeting room at 10:15.assembly-line(n.)layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished裝配線 [例]
All the workers should take care of the assembly line.assembly [ ???????? ](n.)putting(a product)
together裝配
[例]
We have automated assembly line.assembly point(n.)a place where people should gather in an emergency.集合地點
assented stock(n.)an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票
assess [?????? ](v.)estimate the value of估價 [例]
The property was assessed at ￡20,000.[同義詞] value, evaluate
assessment [ ??????????](n.)calculation of value估價
[例]
a tax assessment [同義詞] evaluation, appraisal
asset [?????? ](n.)something of value which is owned by a company資產
[例]
Their company?s major asset is its property.[同義詞] property
asset backing(n.)the total value of the assets of a company divided by the number of ordinary shares issues.資產保證
[例]
We must ensure a solid asset backing for our company.associate company(n.)a company of which more than 20%, but less than 51% of the share capital is held by another company.聯營公司
[例]
This firm is an associate company , not a holding company.current assets(n.)assets in daily use by a business 流動資產
fixed assets(n.)property and machinery固定資產 [例]
Plants and machines are fixed assets.frozen assets(n.)assets which cannot be sold, usually because there is a dispute凍結資產
intangible assets(n.)assets which cannot be seen(such as goodwill, patents etc.)無形資產
liquid assets(n.)cash or bills which can be easily converted into cash流動資產
[例]
The amount of liquid assets is important to a company.tangible assets(n.)assets which can be seen(such as property, machinery etc.)有形資產
at par(adj/ adv)of a share or other security that has the same value on the market as the value written on the share itself平價（市值等于票面值）[例]
She bought the shares at par.ATM(n.)automatic teller machine 自動取款機 [例]
You can draw cash from any ATM at any time in Shanghai by using this Visa Card.[同義詞] cashpoint
attempt [ ??????? ] 1.(n.)trial, effort努力、嘗試
[例]
We have made an attempt to enter a new market.2.(v.)try
attn(abbr)for the attentin of交由某人親啟 [例]
He wrote ATTN Mr.Johnson.on the envelop.auction(n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍賣
[例]
He sold his villa in the auction at 200,000
dollars.auction [ ??????? ](v.)to sell something to the person who makes the highest offer;sell something by auction拍賣
[例]
His house was auctioned last week.audio-conference(n.)a meeting with people who cannot all be together at the same time, using audio(telephone)equipment 電話會議
[例]
The scheduled meeting has been cancelled for
SARS, and we are planning to hold an audio-conference next week.audit [ ???????](n.)examination of the accounts of a company審計
[例]
We require an audit confirmation from your account opening bank.auditing [????????? ](n.)official process of checking the accounts of a company to see if they represent a true picture審計
[例]
The bank is under its annual internal auditing.auditor [?????????](n.)person who audits審計員
authenticate [ ???????????? ](v.)proof that something is real or true 認證
[例]
You should ask a skilled attorney to
authenticate the signature at the bottom of this document in case that it is a forged one.[同義詞]
certify
average [ ???????? ] 1.(n.)the number which is calculated by adding several figures together and then divided by the number of figures均數 [例]
The sales average has been around 250 units.[同義詞] mean 2.(adj.)middle平均的 [例]
the average price
averaging [ ?????????? ](n.)trading shares from the same company at different prices at the same time 股票平均買賣法
[例]
Average can maintain the price of a security.awareness [ ???????? ](n.)being conscious of something知道
[例]
He has no awareness about the transaction.axe 1.(v)remove or dismiss somebody 解雇 [例]
Several thousand of jobs will be axed next month due to the great depression.[同義詞]
dismiss ,sack, lay off ,fire 2.(n)removal or dismissal 解雇
[例]
I will under the axe if I can?t reach the sales goal this year.B back [ ??? ] 1.(n.)opposite of front背面 [例]
Please sign the cheque on the back.[同義詞] rear, reverse 2.(adj.)from the past過去的、拖欠的[例]
We have a lot of back orders.3.(v.)support資助
[例]
The bank backed my new venture.[同義詞] support, encourage
backdate [????????](v.)to put a date on a document that is earlier than the real date, so that it is valid from that earlier date 倒填日期
[例]
He backdated the bill so that it can be valid.[同義詞]
antedate
back order(n.)an order for goods that have not yet been produced or supplied積壓定單
[例]
After a long vacation, I found myself in a huge stack of back orders.[同義詞] backlog
back out(v)to give up or not do something after agreeing to do it不履行
[例]
You will be charged for sure if you back out of the contract.[同義詞]
default
backer [????????](n.)person who supports financially資助者
[例]
The company has some big backers.[同義詞] patron, sponsor, benefactor
backing [??????? ](n.)support, usually financial one資助
[例]
Strong governmental baking makes the project very profitable.backhander [????????????](n.inf.)a
bribe, money given under the table賄賂
[例]
The chief director was arrested for his involvement in some backhander affairs.[同義詞] bribe
backlog [???????](n.)build-up of work or orders which have not been processed積壓的工作（或訂單）
[例]
The failure of the project was due to backlog of superior orders.back up support 支持
[例]
You should back up all claims you make.back-up(back up)(n,v)to make a cope in case the original one is lost or damaged 備份
[例]
I made a back-up of that document in case of some unforeseen damage to it.bad debt(n.)debt which will not be paid呆帳 [例]
The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.bad faith(n.)having a dishonest intention 欺詐 [例]
Bad faith will bring disasters to a cooperation in the long run.[反義詞]
integrity，good-will
balance [???????](n.)amount which makes the total credits and debits equal收支平衡（差額）、結余
[例]
Additional balance statement will charge 10 USD.[同義詞] equilibrium, equipoise, evenness
balance of payments(n.)international financial position of a country(account of imports, exports and invisible earnings)貿易收支差額 balance sheet(n.)statement of the financial position of a company or business at a certain moment資產平衡表
ban(v)to forbid something;to forbid someone to do something 禁止
[例]
Public advertisement on tobacco is banned in China, but some crafty tobacco companies are successful in circumventing this ban.[同義詞] forbid
bank(v)to deposit something in a bank 存入 [例]
You have to bank a certain amount of money in order to avoid being overdrawn.[同義詞]
deposit
BA(bank acceptance)a bill of exchange that is accepted by a bank for a fee.銀行承兌匯票
[例]
We will issue a bank acceptance for the payment.bank book(n.)a book that lists all payments into and withdrawals from a customer?s bank account 存折
[例]
You can insert your bank book into this machine which will automatically update it.bank holiday(n.)a day, not a Saturday or Sunday, when banks are closed and which is also a general holiday(英國)銀行假日
[例]
You have to wait till the day after tomorrow for your opening account in the Bank of London because
tomorrow is a bank holiday.bank statement(n.)written statement showing transactions and balance of an account銀行結單
bankrupt [ ????????? ]1.(adj.)unable to pay debts破產的
[例]
He was declared bankrupt.[同義詞] insolvent
2.(v.)force someone to become bankrupt使破產 [例]
The high interest rates have bankrupted my business.bankruptcy [ ????????????? ](n.)state of being bankrupt破產 [同義詞] insolvency
bar code(n.)a series of lines printed on a product that can be read by a machine connected to a computer system to give a price or reference number 條形碼
[例]
The invent of bar code has greatly speeded up the economy of supermarkets
bargain [ ??????? ]1.(v.)discuss in order to reach agreement on price conditions討價還價 [同義詞] haggle, negotiate
2.(n.)item at a good(cheap)price物美價廉的商品 [例]
The cardigan is real a bargain for I just pay half of its previous price.bargaining [ ????????? ](n.)discussing in order to reach agreement 討價還價
[例]
The buyer and seller finally agreed to the price level after 2 hours? bargaining.barrister [ ???????? ](n.)a person who is qualified to speak in a higher court of law大律師
[例]
He is a top barrister specializing in financing law.[同義詞]
lawyer ,solicitor, bar, counsel
b/e(abbr)bill of exchange 匯票
basic [???????? ](adj.)minimum that can be expected;what everything else depends on基本的 [例]
Older workers will, of course, still be interested in basic pay.[同義詞] fundamental, essential, elementary，batch [????? ](n.)group of items made at same time一批
[例]
This batch of goods will be delivered by UPS.batch process(n.)production process based on converting a quantity of items at the same time批處理
batch size(n.)number of items in a batch批量
bear market(n.)period when share prices are falling熊市
[例]
Unfortunately, you confronted bear market.beat [ bi:t ](v.)win over(someone)in a fight勝過 [例]
We have beaten our competitors to be the first on the market.[同義詞] defeat, hit
behave[???????? ](v.)act舉止
[例] You should behave yourself when attending such important banquet.below-the-line(adj.)below-the-line advertising;advertising which is not paid for頁底的（廣告）[例]
Below-the-line activities refers to sales promotion or marketing research which a marketing department buys directly.benchmarking(n.)to measure(a rival's product)according to specified standards in order to compare it with and improve one's own product比較和改進自己的產品
[例]
Benchmarking has become one of the fashionable discussion.words in current
management
benefit [ ?????????] 1.(n.)advantage;profit 好處,利益
[例]
It will be our mutual benefit to come to an agreement.2.(n.)money provided as a right under a state or private insurance scheme, e.g.disability benefit.津貼,救濟金
3.(v.)to profit, gain advantage from有益于,受益于
disability benefit(n.)payment made to a person unable to work because of permanent or long-term physical handicap殘疾撫恤金
sickness benefit(n.)payments made while a person is on sick leave病假補助
fringe benefits(n.)extra benefits such as a car, private health insurance provided by a company附加福利
[例]
Fringe benefits should be firmly incorporated
within the payment policy and administered by the personnel department.bid [ bid ](n & v)offer to buy something at a certain price出價、投標
[例]
Those potential buyers of the company bid against each other.takeover bid(n.)出價收購
bidder [ ??????](n.)person who makes an offer投標人
[例]
The company will go to the highest bidder.bill [ ????? ] 1.(n.)written list of money to be paid帳單
[例]
This bill does not include VAT.2.(v.)send a bill to someone開帳單 bill of entry(n.)a detailed list of goods prepared by the exporter or importer for examination by customs 報關單
[例]
I will prepare a bill of entry , together with other required documents for the declaration of this batch of imported goods.bill of lading(B/L)(n.)a document that shows details of goods being transported.It is a receipt from the transporter to the sender and entitles the receiver to collect the goods on arrival.提單
billboard [ ???????? ](n.)large roadside advertising poster（戶外）廣告牌
[例]
The billboard of KFC is obvious everywhere.billing [??????? ](n.)1.process of invoicing 開帳單
2.advertising;promotion 廣告，促銷
[例]
The product needed better billing to outsell its competitors.bill of materials(n.)list of all raw materials and parts that go into an end product材料清單
billion [????????](n.)US:one thousand million（美）十億;GB: one million million（英）萬億
black [ ?????](adj.)not allowed by law黑市的，非法交易的
black market(n.)a situation of illegal trading in goods, currencies or services黑市
[例]
He bought some pirate CDs on the black market.in the black in credit（銀行存款）有贏余
black list list of goods, companies, people who are prohibited from trading黑名單
[例]
The customer is in the system black list so we can not provide trading service for him.blue chips(n.)shares with the highest status as investments, usually shares of well-established companies藍籌股，熱門的股票
[例]
Wise investors will show great interest in blue chips.blue-collar(adj.)relating to manual work體力勞動者
[例]
Your local newspaper is usually the best source of blue-collar jobs.board meeting(n)a gathering of the directors of a company to discuss important company business董事會
[例] He will chair the board meeting tomorrow on the takeover issues.board of directors(n.)group of people chosen by the shareholders to develop company policy董事會議
[例] This proposal has been approved by the board of directors.bond [????? ](n.)contract document promising to repay money borrowed by a company or government債券
[例]
Most bonds are unsecured and do not grant shares in an organization.bonded goods(n)imported items on which customs duties must be paid before they can be collected by the imported or exported again保稅貨物
[例] We need permission to release these bonded goods to the importer.bonded house(n)a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or exported again 保稅倉庫
[例] The cargo is still in the bonded house.bonus [ ??????? ](n.)additional payment獎金，紅利
[例]
Our department manager has been given an annual bonus for his good performance.[同義詞] dividend
book [ buk ](v.)to arrange for(tickets or lodgings, for example)in advance;reserve 預訂
[例]
The secretary has booked the manager in at the Hilton Hotel.books(n.pl)the financial records of a company公司帳目
[例]
The books of the company clearly reveals its bad debt.book value(n.)value of assets as recorded in the company?s books帳面價值
[例]
Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.bookkeeper [??????????? ](n.)person who keeps the financial records of a company會計員
boom [ bu:m ](n.)time when business activity is increasing繁榮
[例]
We must take advantage of the economic boom.[同義詞] prosper, thrive, flourish
boost(v)to increase the strength or value of
something, to help and encourage something 推動 [例]
Lower interest rates will greatly boost the economy.bottleneck [ ????????? ](n.)a restriction in the normal work flow瓶頸，障礙
[例]
We?ve got a bottleneck in our supply operations.bottom [??????]1.(adj.)lowest最底處的[例]
rock-bottom price
2.(v.)bottom out, reach the lowest point 跌至底點
bounce [ bauns ](v.)refuse to pay a cheque and return it to the bearer because there is not enough money in the payer?s account支票被銀行退票 [例]
Two of my cheques were bounced last week.brainstorm [ ?????????????](n.and v.)an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an issue集體討論
[例] The members of the board gave a brainstorm during the meeting held yesterday.branch [ ??????? ]1.(n.)local office of a large business分公司
[例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, business, or activities擴展
[例]
The partners are looking into branching out into Europe.brand [ ????? ](n.)product which can be recognized by a name品牌
[例]
The brand establishment needs a very long time and will bring long-term benefits.branding(n.)the process of giving brand names to products品牌命名
[例]
How is the branding of that new product going on?
brand leader brand with the biggest market share品牌領導者
[例]
IBM is the brand leader in the field of portable computer.brand loyalty(n.)customer desire to continue buying the same brand品牌忠誠度
[例]
They managed to set up the brand loyalty of their consumers.break even(v.)balance costs and revenue, not make a profit or a loss收支平衡 [例]
We just broke even last year.breakeven point point at which revenue equals costs 收支平衡點
breakthrough [ ??????????? ](n.)an act of overcoming or penetrating an obstacle or restriction突破
[例] It is up to both of us to try our best to make a breakthrough in the present negotiations.brief [ bri:f ](v.)to give concise preparatory instructions, information, or advice to簡要介紹 [例]
The CEO briefed his senior managers on the project that is supposed to be the turning point for the fate of the firm.[同義詞] abstract, synopsis, outline
bring forward(v.)make earlier提前
[例]
We brought the launch date forward to June 1st.bring up(v.)mention, introduce提出
[例]
The chairman brought up the question of
holidays.brochure [ ????????? ](n.)publicity booklet giving information about a product or service（宣傳產品的）小冊子
[例]
They asked for a brochure about our services.[同義詞] leaflet, pamphlet, booklet
broke[ ????? ](adj, inf)without/out of money破產的，一文不名的
[例]
He was broke until he won the lottery.[同義詞] insolvent
broker [?????????](n.)person who buys and sells shares/currency etc.經紀人 [例]
That firm is acting as a broker.[同義詞] agent, middleman
brown goods(n)items such as television sets and radios that are sold in cabinets made of wood or similar materials 茶色電器
[例] There are bloody competitions on China? brown goods market.[反義詞]white goods
b-school(business school)(n)a college or a department of a university providing business courses to students商學院
[例] He graduated from a top-ten b-school in US.budget[ ??????? ](n.)plan of forecast income and expenditure收支預算
[例]
Generally a functional budget is draw up for each functional area within an organization.bulk [ ???? ]1.(n.)large quantity(of goods)大量
2.(adj.)大量的 We can offer you a discount for bulk purchase.bulk carrier(n)a ship designed to carry bulk goods散貨船
[例] Due to the on-going strike , our goods can only be delivered by bulk carrier.bull market(n.)period when share prices are rising牛市（行情看漲的市場）
[例]
She sold all her bonds in bull market.bull position(n)a situation in which a dealer keeps hold of a particular stock or share because he expects a rise in price多頭 [例] in a bull position [同義詞]long position
bust [ ?????](adj inf)bankrupt破產的 [例] The f irm went bust.buyout(n.)the purchase of a company or business購買下
[例]
If the workers do approve the buyout, their company will become the nation's largest employee-owned enterprise.buy up
（v）to buy all or nearly all of what is available of something 盡可能買斷 [例] In order to benchmark their products, they bought up all lines of their rivals.buyer’s market(n)a situation where certain products are in plentiful supply, resulting in low price and good credit term for buyers 買方市場
[例] Too many entrants into this market created a buyer?s market in TVs.[反義詞] seller?s marker
by-product [???????????](n.)substance produced during the making of sth else 副產品
[例]
Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.[同義詞] spin-off
byte(n)a unit of computer information consisting of a number of bits or binary digits 字節
[例] The speed of download is about 1 m bytes per second.C CAD(=Computer Aided Design)(n.)design and drafting performed interactively on a computer計算機輔助設計
[例]
Each student majoring in architecture should learn CAD.call [ ???? ]1.(n.)visit, telephone call訪問，電話
[例]
The salesman plans to make seven calls.2.(v.)telephone打電話
call on(v.)visit拜訪
[例]
He will call on our major customers next week.campaign [????????? ](n.)plan of action（商業）活動
[例]
advertising campaign
candidate [????????? ](n.)person who puts himself/herself forward for a job候選人，應聘者 [例]
Several managers normally interview one candidate because this increases
the likelihood of making a good choice.[同義詞] applicant
canteen [ ?????????](n.)factory restaurant食堂
[例]
All the employees of the company have their lunch in the canteen.canvass [ ??????? ](v.)to go through(a region)or go to(persons)to solicit votes or orders游說,向… 拉選票 或拉生意
[例]
Please canvass your customers for orders.capacity [????????? ](n.)amount which can be produced生產能力
[例]
We are working at full capacity.capital [????????? ](n.)money, property and assets used in a business（投入）資本
[例]
One company can open just one capital account in the bank according to the Chinese regulation.caption [???????? ](n.)short description under a photograph or illustration 文字說明,字幕 [例]
We have noted your letter of November 28 under the above caption.[同義詞] title
captive market(n)a situation where buyer?s have no choice of goods or have to deal with only one seller 壟斷市場
[例] This firm is the only manufacture of CD players in the country and gains a lot from such captive market.[同義詞] monopoly
capture[ ??????? ](v.)take占有，奪取 [例]
We captured 20% of the market.career[ ???????](n.)job or profession for which one is trained and which one intends to do throughout one?s life事業生涯
[例]
People have to decide how important work and career are to be in their life.carrier(n)a person or business that transports goods for commercial purposes 承運人
[例] Please arrange the carrier for delivering this batch of goods.[同義詞] haulier
carry on(v.)continue堅持
[例]
Your team can carry on that project from now on.case study(n.)a training technique based on solving a case or problem facing an organization案例分析 [例] In MBA study, we should learn how to make good case study.cash [?????] 1.(n.)money in notes and coins現金
[例]
Carrying cash is very dangerous and inconvenient for foreign travelers.[同義詞]
money, currency
2.(v.)exchange a cheque for cash兌現（支票）
cash crop(n)the produce grown by farmers who intend to sell it rather than use it themselves 經濟作物
[例] Bananas are the pillar cash crop for this tropic nation.cash flow(n.)the pattern of income and expenditures, as of a company or person, and the resulting availability of cash現金流轉
[例]
The cash flow of the bank?s counter is calculated at day end.cash ratio(n)the relationship between the mount of money a bank holds in cash and the total amount it holds in deposits and investments 現金比率 [例] In order to better deal with possible bank-rush, banks should keep a reasonable cash ratio.casual labour one that serves or appears at irregular intervals, especially a temporary worker臨時工人
[例]
All work is done by casual labour.catalogue [US catalog] a sales publication which lists products and prices產品目錄
[例]
When doing import trading, you should get to
know the exporter?s catalogue.[同義詞]
list, inventory
cater for(v.)service, deal with供應
[例]
We can only cater for 20 people;if there are more, there won?t be enough space.catering industry(n.)industry provide food to customers餐飲業
[例]
Catering industry met depression for SARS in Asia.catch a cold to lose money in a business deal 虧本 [例] During that severe recession, many shareholders caught a cold.CBA(cost-benefit analysis)成本效益分析
certificate of origin(n)a document that shows where goods were made 原產地證書
[例] The Customs required us to show a certificate of origin for clearing the goods.certified cheque(n)a cheque marked by the bank it is drawn on as “good for payment” 保兌支票 [例] We only accept certified cheque.[同義詞] marked cheque
chain [?????? ](n.)number of shops belonging to one company連鎖店
[例]
The well famous retail company has built up at least 200 chain stores in China.chair[????? ](v.)to preside over as chairperson 主持
[例]
I chaired the executive committee.[同義詞]
preside
challenger [ ????????????? ](n.)company which enters a market where others are already established 挑戰者
[例]
New Asia Snack is a competitive challenger to KFC.channel [ ?????? ](n.)means by which goods pass from one place to another（銷售）渠道 [例]
The main distribution channel is through supermarkets.charge [??????? ](n.)payment to be made for a service費用
[例]
There is no service charge included in the bill – it is at your discretion!
chart [???????](n.)diagram which displays information visually 圖表
[例]
Please draw a chart on sales volume of this month.[同義詞]
diagram,graph
bar chart uses columns to show relative heights直方圖
flow chart shows process from first to last step流程圖
organization chart(n.)a chart which shows how a job relates to other jobs and where it fits in the overall 組織機構圖
[例] Please give me an organization chart of that company.pie chart shows data in a circle cut up into segments圓型圖
checklist(n.)a list of items to be noted, checked, or remembered清單
[例]
a checklist for shopping
checkout[??????????](n.)place where goods are paid for in a shop結帳處
[例]
Where is the checkout of the supermarket?
cheque [?????](n.)[US check] note ordering a bank to pay money to the person/company whose name is written on the cheque支票
[例]
You need to have the drawer endorsed first, then go to the bank to encash the cheque.chief [???????](adj.)most important最重要的
[例]
This is the chief problem.CEO Chief Executive Officer 執行總裁
[例]
Jack Welch , the former CEO of GE is the No.1 CEO in the world.CIF COST, INSURANCE AND FREIGHT到岸價格
circular [ ????????? ](n.)a copied leaflet which is sent to people 傳單，大量分發的廣告頁 [例]
Have you seen the circular handed out in the street?
[同義詞]
notice, advertisement
claim[ ????? ] 1.(n.)request for money索賠 [例]
We put in an insurance claim after the accident.2.(v.)ask for money索賠
[例]
We claimed $50,000 for the damaged car.claimant [?????????](n.)a party that makes a claim（根據權利）提出要求者, 原告
classified advertisement(n)short ads in a newspaper or magazine placed by people offering or asking for a product or service, or who are offering or looking for employment分類廣告 [例] I will place a classified ad for the coming auction.clear(v)1.to dispose of goods 拋售
[例] The stock sold their goods at cost price in an attempt to clear old stock.2.to pass goods through customs 清關
[例] clear the goods
clear(adj)net 凈的
[例] The clear profit is very little after deduction of all expenses.clerk [ ???????????? ](n.)person employed in an office to do routine tasks職員
[例]
She was employed as a bank maintenance clerk after her graduation.client [????????? ](n.)person or company buying a service客戶
[例]
Nowadays good service is a very important aspect to the bank?s clients.clientele [ ????????????? ](n.)a body of customers or patrons 顧客（總稱）[例]
a restaurant's clientele
Co(n.)abbreviation for company“公司”的縮寫
cold [ ????? ](adj.)not approached before 冷不防的
[例]
He gave me a cold call this afternoon but we didn?t have any appointment.collaboration [????????????????](n.)working together 協作
[例]
The efficient collaboration will bring mutual benefit to both sides.collective bargaining(n.)negotiations between unions and employers about conditions, wages, etc.集體協定，勞資雙方就工資等問題談判
[例]
Labor union is making collective bargaining with employers of that factory.come up with =put forward(an idea)提出 [例]
come up with an original idea
commercial [ ????????? ](adj.)of or relating to commerce 商業的 [例]
commercial area [同義詞]
trading, mercantile
commercial(n.)advertisements on TV or radio（電視插播的）商業廣告 [同義詞]
advertisement
[例] The aim of the repetitions of the same
commercial on television is nothing but to brainwash
commercialize [????????????? ](v.)make something make money使商業化
[例]
They have a good research reputation but they find it difficult to commercialize their products.commission
[?????????
]
(n.)
proportionate amount of money paid to a sales person/agent, usually a percentage of the sales made傭金
[例]
We offered the agent a 10% commission.commitment 承擔義務
[例]
We have not made any commitment in this respect.[同義詞]
pledge, engagement, promise
[
???????????]
(n.)
acceptance of values or pursuit of objectives 許諾,consumers
into
compulsive
consumption.commodity[?????????? ](n.)goods sold in very large quantities, such as metals, foodstuffs商品（尤指日用品）[例] The commodity of this food company sells very well on the market.commute [ ???????? ](v.)daily travel between home and office 每天乘車往返上下班 [例]
She, as a consultant, commutes from Cambridge to London every day.limited(liability)company(Itd.)a private company where the shareholders are responsible for repaying debts to the value of their shares有限責任公司
public limited company(plc)company whose shares can be bought on the Stock Exchange股票上市公司
compensate [ ??????????? ](v.)give something such as money to someone for loss or damage補償
[例]
The director decided to compensate those who had been hurt in the working accident.compensation [ ????????????? ](n.)something, usually money, given to someone for loss or damage 賠償（金）
compete [????????? ](v.)succeed in doing better than(another person/company)競爭
[例]
It?s difficult to compete with low-priced imports.competition [???????????? ](n.)process of trying to do better競爭
[例]
The competition is very fierce.competitor [???????????
]
(n.)person/company that competes競爭者
[例]
Dozens of competitors are applying for the position of sales manager.[同義詞]
rival, opponent, adversary
competitive[???????????? ](adj.)of a product which competes well有競爭力的 [例]
It?s important to keep a competitive edge.[同義詞]
rival, competing, vying, combative
competitive edge(n.)advantage競爭優勢 [例] We have competitive edge in this respect.competitiveness(n.)process of being competitive 競爭力
competence [??????????](n.)ability to do a job well, skill or efficiency能力，勝任
[例]
The promotion of an employee should be judged chiefly by his competence.[同義詞]
ability, capability
component [?????????????]1.(n.)piece of machinery機器部件
2.(n.)part that goes into the final product產品零件 [例] This new type of machine contains many components.[同義詞] part，replacement
complimentary
[ ????????????????? ](adj.)given free to repay a favor or as an act of courtesy 免費贈送的
[例]
complimentary ticket
concentrated marketing(n.)marketing directed at one segment of the market密集性市場策略
condition [?????????? ](n.)1.general state 狀態2.term of a contract 條款
conditions(n.pl)situation狀況，環境
[例]
It will probably be appropriate to start an interview with a neutral chat by asking non-controversial questions – perhaps about the weather or the traffic conditions.conditions of employment(n.)terms of employment雇傭條款
[例]
Do all the workers make clear of conditions of employment?
configuration [ 置
[例]
Better configuration can increase operational efficiency.conflict [?????????? ](n.)disagreement爭執
[例]
Conflict can clear the air by letting people get their bad feelings ?off their chest?.[同義詞]
clash, collision, disagreement
conglomerate [????????????? ](n.)group of companies jointly owned producing different products企業集團
[例]
One of the main advantages of a conglomerate is that the risk is spread over a number of companies operating in different markets.consensus [??????????? ](n.)agreement一致同意
[例]
They came into consensus in the end.consign [????????](v.)send(goods)to a buyer寄售
[例]
The exporter will consign the goods to the buyer after the shipment.[同義詞]
deliver, transfer, convey ????????????????
]
(n.)organization and layout of equipment生產設備的布
consignee(n)a person or an organization intended to receive goods sent 收貨人
[例] We will inform the consignee of the date of shipping.[同義詞] receiver
consignment [??????????????](n.)group of goods sent in one load 運送之物 [同義詞]
commitment, delivery
consolidate [ ???????????? ](v.)put the accounts of subsidiary companies into the parent company?s accounts合并
[例]
In the year end, the financial department will
consolidate all the financial items to outcome the balance sheet.[同義詞]
unit, join, combine
consolidated accounts accounts of subsidiaries grouped together with the parent company合并賬目
consortium [???????????? ](n.)a group of companies formed for a special purples, for example, to bid for a large contract協會, 聯盟,(國際)財團
[例] In order to bid for a large contract, these several companies formed a consortium.[同義詞] syndicate
consultancy [????????????? ](n.)a business or agency offering expert or professional advice in a field咨詢公司 [例]
open a financial consultancy
consultant [???????????? ](n.)one that gives expert or professional advice咨詢官
[例]
She is the No.1 marketing consultant , esp.in promotional strategies.consumables [ ????????????? ](n.pl)goods which are used up in the production n process消耗品
[例] In order to get final products, we must use up a lot of consumables in the production process.consumer [??????????? ](n.)person who buys goods or services消費者
[例] In this theory the consumer is assumed to be rational.consumer behavior purchasing
patterns
of consumers 消費者行為
[例]
Before we enter this market , we should make a research into the consumer behavior.consumer durables expensive items which last a number of years耐用品
[例]
Refrigerators and washing machines belong to consumer durables.consumer goods(n.)goods bought by consumers as opposed to industry生活消費品
[例] It is consumers, not industry, who buy consumer goods.container(n)a very large wooden or metal box into which a number of goods may be packed before being transported by road , rail or ship 集裝箱 [例]Near the dock you can see many container trucks being driven into and out of the port.contingency [???????????????](n.)possible emergency which, if it happens, will need immediate action突發事件,意外事故
[例] It is a real contingency to him that the marketing price fluctuates violently.continuous process(n.)a production system in
which materials move continuously through the process連續生產, 連續處理
[例] Tomorrow he will show us the continuous process of that production.contract [ ????????? ](n.)legal agreement between two parties合同
[例]
He signed a 2 years? contract with the company employing him.[同義詞]
agreement, pact, compact
contractor [??????????? ](n.)a person or party who provides goods or services under a legal agreement訂約人
[例]
Who are contractors of the two parties respectively?
contractual [?????????????? ](adj.)describing the relationship under a legal agreement契約的
[例] We have no doubt that you will respect the solemnity of contractual obligations.contribute [ ???????????? ](v.)give support(often money)捐獻
[例]
We contributed to the charity fund.[同義詞]
supply, furnish, provide
contribution [ ??????????????? ](n.)amount of support or money given貢獻 [同義詞]
donation
conversion [??????????? ](n.)process of changing inputs into finished products（投入）轉化（為產品）
[例] Finally we made a conversion of raw materials into finished products.[同義詞]
transformation, transfiguration, alteration
convertible currency(n)money that can be exchanged for the currency of another country 可自由兌換貨幣
[例] Till now , RMB is not a convertible currency.copy [?????? ](n.)text specially written for an advertisement or a brochure（廣告）解說詞 [例]
The copy for the brochure needs some revision in wording.copyright(n)an exclusive legal right, for a certain number of years , to print, publish, record, perform, sell and original text ,work of art or design 版權 [例] China should reinforce her law to punish infringement of copyright.copywriter 文字撰稿人
core time(n.)period of working day when all employees must be at work 固定工作時間(see also flexitime)
[例] However, you must all be here for core time from 10 till 3.corporate [ ????????? ](adj.)referring to the whole company法人組織的
[例]
Corporate advertising sells the company, not its products.correspondence [??????????????? ](n.)communication by the exchange of letters通信，商務信函
[例]
Correspondence can be a key to success.courier [??????? ](n.)a person or an organization employed to carry important papers and [?????????????]
(n.)person who writes copy for advertisements etc.廣告
packages.快遞
[例] We use UPS as our courier for the shipping notice and the tracking Number is 231.[同義詞]
messenger, bearer, carrier
cover [?????? ](v.)pay 支付
[例]
The organizers will cover some of your costs while you are on this course.direct cost(n.)production cost of a specific product直接成本
[例]
The direct cost of this product is too high.We cannot accept it.fixed costs costs which do not increase when production increases or decreases固定成本 [例]
Fixed cost plus variable cost equals total cost.indirect costs(n.)costs which are not directly attached to the production of an item間接成本
overhead costs(n.pl)day-to-day costs of running a business營業間接成本
running costs costs of day-today management of a company日常經營成本
unit cost(n.)total labour, material and overhead costs to produce one unit單位成本
variable costs costs which increase or decrease as production changes 可變成本
cost-effective(adj.)which gives value劃算的 [例]
The scheme is cost-effective.costing [ ??????? ](n.)the calculation of costs for a project成本核算 credentials [ ???????????](n.)evidence or testimonials concerning one's right to credit, confidence, or authority 證明（書）[例] academic credentials
[同義詞]
certificate, diploma, licence
credit [?????????](n & adj)time given to a customer to pay賒賬期限
[例]
We normally give 3 months? credit.credit control system for checking that customers pay on time 信用控制
letter of credit note from a bank allowing credit and promising to repay at a later date信用證
credit limit maximum amount that a customer can owe信用額度限制
credit rating amount which a credit agency thinks a company/person should be allowed to borrow客戶信貸分類
creditor [????????? ](n.)person who is owed money債權人
credit-worth(adj.)considered a good risk to be allowed to buy goods on credit 信用好的
[例] The credit-worth chart show the relationship between the credit and profit from it.creditworthiness(n.)ability to repay money borrowed信譽度
[例] We should check your creditworthiness before we give you loans.crisis [ ????????
]
(n.)dangerous/difficult/serious situation危機 [例]
a banking crisis
[同義詞]
emergency, exigency, dilemma
criterion [ ???????????? ](n.)a standard, rule, or test on which a judgment or decision can be based標準 [例]
Quality is our main criterion.[同義詞]
standard
critical path analysis(n.)network planning technique for scheduling projects關鍵途徑分析 [例] He asked his secretary to prepare a critical path analysis.currency [????????? ](n.)money which is used in a particular country通貨
[例]
There are still some existing Chinese regulations governing foreign currency.[同義詞] money, cash, legal tender
hard currency currency of a country with a stable economy 硬通貨
current [ ??????? ](adj.)referring to the present time 當前的 [例]
current leaders
[同義詞] presend, ongoing, prevailing
current account bank account from which a customer can withdraw money at any time 經常帳戶 [例]
If you want your money can bring some
benefits in the bank, I advise you do a time deposit rather than deposit it in your current account.current liabilities(n.pl)debts which a company must repay in the short term流動負債
[例]
Too many current liabilities is risky to a company.customer [????????? ](n.)person/company who buys goods 消費者
[例]
Customers today are more rational when they are choosing and making decision.customize [?????????](v.)to adapt a product for a particular customer定制
[例]
I want to customize a new style of clothes for my fashionable sister.cut back(v)to reduce the amount of money, staff or other resources available for a project or an organization 削減
[例] To reduce the risk involved in this project, we should cut back our investment in it
cut-price(adj.)sold at a lower than normal price 打折的，廉價的
[例]
Today we can taste that cut-price pizza after we finish shopping.cut-throat(adj.)fierce, intense殘酷的 [例]
cut-throat competition
cv [,???????;?,?????](n.)
(=curriculum vitae)written statement of education and previous employment履歷
[例]
If you want to apply for the job, don?t forget to send in a detailed cv.cycle [ ???????](n.)regularly repeated sequence周期
[例]
This is our normal selling cycle-it?s always quiet after Christmas.cycle time(n.)time between entry of material into production facility and exit周期時間 [例] Cycle time should be condensed next year.D D/A 1.deposit account定期存款
2.document against acceptance 承兌交單
damages [ ???????? ](n.pl)money claimed for harm done 賠償金
[例]
We are claiming damages for unfair dismissal.[同義詞]
compensation,reparation
danger money(n)extra money or high wages paid to people working in hazardous conditions危險工作津貼 [例] All medical staff who were fighting SARS to save patient?s life received danger money.database [ ?????????? ](n.)date bank 數據庫
day book(n)a book containing records of invoices, credit notes, etc.日記帳
[例] She wrote the invoice number in the day book to update the accounts.deadline[ ???????? ](n.)date/time by which something has to be done最終期限
[例]
The deadline for the application is tomorrow morning.deal [??????]1.(n.)1.business agreement交易 [例]
We set up a deal with our agents.2.(v.)trade, buy and sell做生意 [例]
He deals in gold.[同義詞]
trade, bargain, negotiate
dealer [??????? ](n.)person who buys and sells商人
[例]
a foreign exchange dealer [同義詞]
merchant, trader, tradesman
dear [ ??? ](adj.)high-priced;expensive昂貴的
[例]
a dear gift
[同義詞]
expensive, costly, pricey
dear money(n)money that is difficult to borrow because of high interest rate 高利息借貸資本 [例] Government adopted the dear money policy to restrain the overhot investment in the real estate.debenture [??????????](n)a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司債券
[例] The company sold the debenture for financing.debit [ ?????? ]1.(n.)money which is owed借方
[例]
The debit column is the left-hand column in accounts.2.(v.)debit an account記入借方 [例] debit＄5 against a person's account
direct debit money withdrawn automatically from a bank account for regular payments直接借記
debt [ ??? ](n.)money owed 債務 [同義詞]
liability, obligation, due
to get into debt 負債
to be out of debt 不欠債
to pay off a debt 償清債務
debt ratio(n)the relationship between the total amount of money owned by a company and the company?s shareholder?s funds負債比率
[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.debtor [?????? ](n.)person who owes money 債務人
aged debtors companies which owe money listed according to age of debt 長期債務人
declare[???????? ](v.)make an official statement公布
[例]
The company declared interim profits of 420 million.decline [ ???????? ]1.(n.)slow fall下滑 [同義詞]
decrease 2.(v.)fall slowly下滑 [同義詞]
decrease
[例]
When the income level of the consumers declines, the market price for house will fall accordingly.deduct [ ??????? ](v.)subtract from the total figure 扣除
[例]
After deducting all the costs, we actually made a loss.[同義詞]
subtract, take away
deductible [ ?????????? ](adj.)which can be deducted可扣除的 [例]
tax-deductible
deduction [ ????????? ](n.)subtraction from the total figure扣除，減除 [例]
after deduction of tax [同義詞]
subtraction, reduction, decrease
default [ ?????????] 1.(n.)failure to meet the terms of a contract未履行
2.(v.)to fail to meet the terms of a contract違約 [例]
In the end they have to meet a default.defect [ ????????](n.)fault, something
wrong in the design of a machine缺陷 [例]
There is a small defect in this product.defective [?????????? ](adj.)not working properly有缺陷的
[例]
The defective working line slowed down the entire production process.defer [??????? ](v.)to put off to a later date推遲
[例]
Please defer shipment until you receive our further instructions.[同義詞]
delay, postpone, ajourn
deferred payments(n.)payments postponed to a later date延期付款
[例]
We cannot accept deferred payment.deficit [ ?????????](n.)amount by which expenditure is higher than income赤字
[例]
They have incurred trade deficit for several years.[同義詞]
shortage, shortfall,deficiency
deflation [???????????n ](n)a reduction in the amount of money circulating in a country?s economy, so that prices fall or remain steady 通貨緊縮
[例] Under the policy of deflation , prices have fallen back to a normal level
delegate [ ?????????] 1.(v.)to give authority and responsibility to someone to act on one?s behalf委派為…代表 2.(n.)person to whom authority and responsibility are given代理 3.(n.)person representing an organization at a meeting or conference大會代表
[例] We note that you will have delegated your Miss Chris to attend the Shanghai Fair.delegation [ ???????????? ](n.)group of delegates代表團
[例]
The Shanghai Trade Delegation was warmly received at Hong Kong Spring Commodities Fair.deliver [?????????](v.)transport goods to a customer送貨
[例]
You as the VIP customer can choose the way how we deliver our product to you and the charge will be free.delivery cycle(n.)time from receipt of customer order to shipment供貨周期
[例]
We should try to shorten the delivery cycle.demand [ ???????? ](n.)1.request for payment請求償付
[例]
First demands were issued to all late payers.2.need for products and services at a certain price需求
[例]
We are having difficulty meeting demand.demand management(n.)series of activities to recognize and manage all the demands for products需求的監督和調節
[例] They decided to carry out demand management to get information from consumers.demotivated(adj.)not interested失去動力的 [例] The depression of economy demotivated them at last.denationalize [??????????????](v)to put a government-owned company or industry back into private ownership 私營化
[例] Sooner or later, China?s communication sector will be completely denationalized.[同義詞] privatize
department [ ??????????? ](n.)part of an organization部門
[例]
The employment manager would like to talk to some of the company?s supervisors and department heads.[同義詞]
branch, division, subdivision
deposit [????????? ](n.)1.money placed in a bank account存款
[例]
Once your deposit in our bank exceeds 50,000
USD, the monthly 20 USD account maintenance fees will be exempted.deposit account account earning interest有息存款，儲蓄存款
[例]
We require 7 days? notice of withdrawal on this deposit account.2.money paid in advance in order to reserve a product押金
depot [ ????????????????](n.)warehouse倉庫
[例]
The goods are temporally stored in the depot near the port.depreciate[ ??????????? ](v.)reduce the value of assets in the accounts over a certain time貶值
[例]
We depreciate business equipment over 5 years.[同義詞]
devalue, devaluate
depreciation [ ??????????????? ](n.)reduction in the value of an asset貶值
[同義詞]
devaluation, deflation
deregulate [????????????](v)to free an industry , an organization, etc from price control, especially by a government 撤消管制 [例] to deregulate the food market
deskilling(n)the losing of skills by workers through unemployment , lack of training , etc.失去技能 [例] The great depression caused many companies to lay off their workers which would result in deskilling of staff.desktop [????????](n.)desktop computer 臺式電腦
despatch [ ???????? ] see: dispatch
devalue [??????????](v.)reduce the value of a currency against other currencies（貨幣）貶值 [例]
The war inside the country severely hurts the consumers? confidence and devalues its currency in the international financial market.[同義詞]
depreciate, devaluate
devaluation [???????????????? ](n.)the deduction in the value of a currency against other currencies（貨幣）貶值 [同義詞]
depreciation, deflation
differentiate [ ?????????????? ](v.)to make something different or highlight the difference between two things區別
[例] It is hard to differentiate the one from the other.[同義詞] distinguish, set apart,separate ?differentiation
[?????????????????? features區別
[例] Line 1 and Line 2 have little differentiation.price differential(n)the difference in prices charged
]
(n.)making sure that a product has distinguishing
for the same product in different shops, or for different products in a range 差價
[例] The price for this air-conditioner is the lowest in Shanghai, and if you can find lower price for it within 15 days, we will refund the price differential to you.direct [ ????????????????? ](v.)manage, be in charge of管理，指揮 [例]
He directs our sales operation.[同義詞]
namage, control, run director
[ ??????????????????? ](n.)person appointed by shareholders to help manage a company 主管，董事
managing director UK [US Chief Executive Officer] 執行總裁
direct flight flight without transfer 直航
direct mail(n.)selling a product by sending information through the post直接郵寄廣告 [例] We have to wait for 2 days if we send it by direct mail.direct selling(n.)selling directly to a customer without going through any middlemen直銷 [例] Direct selling can save a lot of money.directory [ ???????????](n.)reference book containing listings目錄
[例] a telephone directory, a trade directory
discount [ ????????? ]1.(n.)percentage reduction in a full price打折
[例]
You can have 5% discount as a VIP customer.2.(v.)reduce the full price打折 [同義詞]
rebate
disintegration
[ ???????????????? ](n)the breaking up of a company or group of companies 解散
[例]At last , the merger of these two big companies comes to disintegration.dismiss [???????? ](v.)remove from employment, sack(inf)解雇
[例]
You are dismissed for your poor performance and bad working attitude.[同義詞]
discharge
dismissal [ ??????????](n.)act of dismissing解雇
[例]
These rules are formal-such as the procedure for dismissal.[同義詞]
discharge
dispatch 1.(n.)sending goods to a customer送貨 [例]
dispatch department 2.(v.)send goods to customers送貨
display [????????] 1.(n.)show/exhibition of goods展覽
[例]
There was a display of the latest research at the trade fair in Frankfurt.2.(v.)show, exhibit展覽
dispute [ ????????? ]1.(n.)a disagreement爭論
[例]
We hope the matter in dispute will soon be settled.2.(v.)to disagree爭辯
distribute [ ?????????????? ](v.)send out goods from the manufacturer to the end user分銷 [例] The distributing line of the company is very
advanced and considerable.distribution [???????????????? ](n.)act of sending goods from the producer to another person or organization分銷
[例] Have you prepared for the distribution of the goods?
distributor
[??????????????]
(n.)
person or company which sells goods for a manufacturer分銷商
[例]
We are the sole distributors.diversify [???????????? ](v.)extend into new business areas多元化
[例]
Although we are a chemicals company, we diversified into publishing.[同義詞] vary, variegate
diversification
[ ????????????????? ](n.)act of diversifying多元化
[例]
The superior leaders of the company believe the diversification will bring larger market and more profits.divest [ ???????? ](v.)to sell assets出售 [例]
We cannot divest all assets.dividend [ ????????? ](n.)percentage of profits paid to shareholders紅利
[例]
The size of the dividend payment is decided by the board of the directors.[同義詞] bonus
dividend per share(n)the amount of money paid by a company to its shareholders divided by the total number of shares issues 每股股息
[例] After the reshuffle of the company, there is a huge rise in dividend per share.division [????????? ](n.)main part of a large organisation部門
[例]
The job description indicates where the job is to be carried out in terms of location, plant, division, department, and section.documentation
[ ?????????????????](n.)a collection of documents referring to a subject文件資料
[例]
We have noted your instructions about documentation and will do accordingly.dog [???? ](n.)term used in Boston Matrix to describe a product with low market growth and low market share（波士頓距陣中）市場占有率低、增長率慢的瘦狗產品
donate [ ???????? ](v.)to present as a gift to a fund or cause;contribute捐贈
[例]
TOSHIBA donated $ 5 m to Cambridge Univ.[同義詞] give, bestow
domestic [ ??????????](adj.)referring to the home market國內的
[例]
Large domestic market encourages us to explore overseas markets.[同義詞] internal
dominant [?????????? ](adj.)most prominent as in position of market（市場）領導地位的
[例]
In these newer markets the firm is dominant.down payment a partial payment made at the time of purchase, with the balance to be paid later頭期款購買時的部分付款
down market(n.adj & adv)cheap, low end of the market 低端市場(的)
down-time/downtime [ ????????? ](n.)time when factory machines are not producing停工期
[例]
The downtime of the machine is too long.We?d better call the technician to maintain it.downturn [`????????](n.)a tendency downward, especially in business or economic activity低迷時期
[例]
There is a terrific downturn in retail sales six years ago.DP(n.)(=Data Processing)the use of data by computers數據處理
drawer [ ???????](n)one that draws, especially one that draws an order for the payment of money 開票人
[例] The cheque was bounced to the drawer because there was not enough money in his account.drawee [ ??????? ](n)the party on which an order for the payment of money is drawn受票人
[例] The drawee refused to accept the cheque because there was no signature in it.drill [????? ](n.)disciplined, repetitious exercise as a means of teaching and perfecting a skill or procedure訓練 [例]
easy and short drills
drive [?????]1(n.)energy內驅力,沖勁 [例]
His drive was worn out in the long run.[同義詞] vigour
2.(v.)urge forward催使，促進 [例]
New technological solutions are needed to tackle the problem and to help drive businesses forward to improve
their productivity and output.[同義詞] propel, push, impel
due [????? ](adj.)owed應付的，到期的 [例]
This debt became due last week.dull [ ??? ](adj.)(of business or market)sluggish;flat 不景氣的
[例] The business of this company is dull this year.duplicate [???????????? ](n)an exact copy of a document such as a letter, a report, a receipt , and invoice etc.副本
[例] Keep the duplicate for your reference.[同義詞] copy
duty-free(adj.)
exempt from customs duties 免稅的
[例] duty-free merchandise
E earnings [ ??????? ](n.pl)salaries, profits, dividends, interest received收入
[例]
The meager earnings can hardly make a living for me.economic [?????????????](adj.)1.providing enough money, profitable賺錢的,有利潤的
[例]
This project doesn?t make economic sense.2.referring to state of the national economy經濟的 [例]
There is an economic crisis.economic efficiency(n.)the ratio of outputs to inputs經濟效益
[例]
The economic efficiency is higher this year than last year.economic sanctions(n)measures taken to force a country to obey international law, by stopping or reducing trade with that country.經濟制裁 [例] The UN decided to life the long-term economic sanctions on Iraq.economical [ ??????????????](adj.)money-saving節約的 [例]
an economical car [同義詞] thrifty
economics
[?????????????????????](n.pl)the study of macro and micro economics經濟學
economist [?????????????](n.)person who specializes in the study of economics經濟學家
economise [??????????](v.)save money by spending less節約
economies(n.pl)savings積蓄
[例]
We need to introduce some economies.economy [???????????? ](n.)financial organization of a country經濟體制 [例]
a free market economy
economy class the cheapest class of a air travel經濟艙
economy of scale 規模經濟
edge [ ??? ](n.)advantage優勢 [例]
a competitive edge
effective [????????? ](adj.)able to produce the right results有效的，給人深刻印象的
[例]
The new pricelist will become effective from January.；an effective resume
[同義詞] efficient, effectual, efficacious
efficiency [?????????? ](n.)ability to do the right thing效率
[例]
This machine has a good efficiency.efficient [????????? ](adj.)able to produce the right results quickly效率高的
[例]
The new type of machine is efficient to produce products.[同義詞] effective, effectual, efficacious
(be)eligible for qualified or entitled to be chosen有資格的
[例]
They are eligible for the grant from the government.embezzle[ ??????? ](v)to take(money, for example)for one's own use in violation of a trust 挪用公款
[例] The GM is charged with embezzling funds from the company?s account.employ [?????????](v.)take on or use a person as a paid worker雇傭
[例]
During the year we employed an average of 65.[同義詞] engage, hire employee
[????????????????????? ](n.)person taken on as a paid worker雇員 [同義詞] worker
employer [ ?????????](n.)person or organization that takes on paid workers雇主 [同義詞] boss, director
employment [???????????? ](n.)work, job(s)工作
enclose [ ?????????](v)to put something in an envelop, usually as well as a letter 附寄 [例] Enclosed is the receipt for the order.endorse [ ??????? ](v.)write one?s name on, to accept背書，認可
[例]
Please cable us as soon as your application for import license has been endorsed.[同義詞] approve, sanction, ratify
endorsement acceptance背書
[例]
Our products have met with wide endorsement.endow [ ??????](v)to provide with property, income, or a source of income 資助，捐贈
[????????????
]
(n.)
[例] This research project is endowed by an international charity.enduser(n.)person who actually uses a product or service最終用戶
[例]
We should carry on a survey among our product?s end users to collect the feedback.engage [ ?????????](v.)to take a person on as a paid worker;employ雇傭
[例]
Congratulations, Chris!Our company engages you.[同義詞] hire, employ, take on
end-product(n)the final article produced by the manufacturing process 制成品 [同義詞] finished goods
enter [?????? ](v.)go into進入（市場）[例]
We entered the market in 1980.enterprise [ ?????????? ](n.)a business organization企業
entitle [ ???????? ](v.)to give a right to授權 [例]
We feel we are entitled to make this request.[同義詞] qualify, authorize, empower
entitlement(n.)a person?s right權利 [例]
He has the entitlement to sell the house.environmentally-friendly(adj)of activities , products, production processes, etc that do not harm the environment 環保的
[例] Our products are environmentally-friendly , so they are welcomed by our customers.[同義詞] green
holiday entitlement(n.)the right to have holiday休假權利
[例]
in the UK holiday entitlement generally ranges from three to six weeks per year
entrant [ ???????? ](n.)one that enters a market市場進入者
[例]
This firm is a new entrant showing tremendous potentials.entrepreneur [?????????????? ](n.)person who starts and runs a company/business企業家
[例]
Entrepreneur needs special innovative spirit and acute business sense to win the final success.entrepreneurial(adj.)have the very spirit of an entrepreneurial, such as creativeness and taking risk to run the enterprises etc.企業家（精神）的 [例]
entrepreneurial flair
environment [????????????????](n.)surroundings環境
[例]
To be classed as a work accident, the accident must take place in the work environment.equity [ ????????](n.)right to receive dividends on the shares owned in a company普通股所有人利益
[例]
Assets plus liabilities equals owner?s equity.equity capital amount of a company?s capital owned by the shareholders股本
[例]
The two main shareholders owned almost all the company?s equity capital.equities ordinary shares普通股 [例]
How many equities have you got?
ERP(Enterprise Resource Planning)企業資源計
劃
estimated demand(n.)rough or approximate calculations of demand估測需求量
[例]
What about the estimated demand of portable computers in this city?
ETA(estimated time of arrival)估計到達時間 ETA of our goods is 12th May.evaluate [ ?????????? ](v.)calculate the value of something評估
[例]
The training and development manager plans, organizes and evaluates training programmes.evaluation [???????????????](n.)calculation of value評估
exchange rate =rate of exchange
relation in value between kinds of money used in different countries匯率
[例]
What is the exchange rate between US dollar and RMB?
exhibit [ ???????? ]1.(n.)goods or services displayed at a fair or trade show展覽
[例]
The exhibit of mobile phones has drawn special interest of young people.2.(v.)display products or services at a show展覽
exhibition [?????????????]（n.)show of goods展覽會
expand [????????? ](v.)get bigger擴張，發展
[例]
The market is expanding.[同義詞] stretch, spread, enlarge
expansion [??????????? ](n.)increase in size擴展
[例]
The firm is planning for rapid expansion of its market.[同義詞] enlargement, amplification
expect [??????????](v.)wait for sb.for a talk , discussion etc.找某人
[例]
Jack, Mr.Casson is expecting you in his office![同義詞] await
expenditure
[??????????????????? ](n.)amount of money spend花費
[例]
Capital expenditure is the money we have spent on fixed assets.[同義詞] spending, expense
expenses(n.pl)money paid for covering extra costs費用
[例]
The fee did not include travel expenses.experienced [?????????????]
(adj.)skilled or knowledgeable as the result of active participation or practice 有豐富經驗的 [例]
She was an experienced chef.[同義詞] practiced, versed, familiar
expertise [???????????? ](n.)particular knowledge or skill專門技術
[例]
One of the advantages of using an employment agency is that it offers expertise in an area where the employer is not regularly in the market.expire [ ?????????????? ](v.)to come to an end;terminate到期
[例]
My passport expires in a month.[同義詞] terminate
exposure [?????????? ]1.(n.)publicity given to a product or company 公開,曝光
2.(n.)total audience number reached by an advertisement知道某廣告的總人數
[例] Have you counted the exposure reached by that attractive advertisement?
Euro [????????](n)(from 1999)the currency of the European Economic and Monetary Union 歐元 F factor [ ?????? ](n.)thing which is important要素
[例]
Price is an important factor when deciding our strategy.[同義詞] element, component
factoring [?????????? ](n.)business of buying debts at a discount打折扣購買債務的業務
facilities(n.pl)equipment or buildings used in the production process設備
[例]
The club has many convenient facilities.fail-safe system(n.)a system which is almost totally protected against crucial accidents自動保險體制 [例] We should check if the fail-safe system works well.family business家族企業
fashionable(adj.)trendy時尚的
[例]
Nike is a fashionable brand of sportswear.fast –moving consumer goods(n)cheap, everyday items that are bought and used up quickly 快銷消費品
[例] You cannot set batteries a so high price, they are fast-moving consumer goods and you will lose long-established market.faulty [ ??????? ](adj.)(of product)having defects（產品）有瑕疵的
[例]
sorry for our faulty pilot products [同義詞]
defective, imperfect
feasibility study(n.)investigation of a project to see if it is worth pursuing可行性研究
[例]
Feasibility study is always done before the
project is formally carried out.fee [ ????](n.)money paid for service provided by a professional person such as a lawyer or a doctor對職業性服務的報酬
[例]
The commission fees are usually higher in the foreign bank than those local bank.[同義詞]
payment, reward, remuneration
feedback [??????????](n.)information about the results of an activity, given to a person so that changes can be made反饋
[例]
After the session we will give you feedback on your performance so that it can be improved.fiduciary [ ??????????? ] 1.(n)one, such as an agent of a principal or a company director, that stands in a special relation of trust, confidence, or responsibility in certain obligations to others 受托人 [例] The solicitor acted as fiduciary.2.(adj.)of or relating to a holding of something in trust for another 信托的 [例] a fiduciary contract
field [ ????? ](n.)outside the office實地 [例]
The salesmen are in the field.file [??????]1.(n.)a collection of documents on a subject檔案
[例]
According to my files we haven?t prepared a person specification for a Team Leader before.2.(v.)collect, arrange, organize documents systematically歸檔
fill [?????](a position)(v.)to find someone to do a job勝任
[例] I am competent to fill in this position.finance [?????????????? ]1.(n.)money used by a company資金
[例]
Where will we get the finance for this project? 2.(v.)provide money for資助
[例]
The bank is going to finance the new building.[同義詞]
fund, support
finances(n.pl)money available經費 [例]
the poor state of the company?s finances [同義詞]
resources, funds, wealth
financial [ ???????????????? ](adj.)referring to finance財政的 [例]
financial position [同義詞]
monetary, pecuniary
financially(adv.)to do with finance財政上 [例]
The company is financially dependent on one shareholder.financing [ ?????????? ](n.)providing money for融資
[例]
The company?s financing action in real estate implies its new focus in investment.fine [????? ](n.)a sum of money required to be paid as a penalty for an offense 罰金 [例]
A system of fines should be introduced.[同義詞]
penalty
finished goods(n.pl)product sold as completed制成品
[例]
Products sold as completed are finished goods.firm [ ?????](n.)business or partnership商號
fire [???????](v inf)send away from employment, sack解雇
[例]
Our employment record is good in the
community as we hardly ever fire anyone.first aid emergency treatment administered to an injured or sick person before professional medical care is available急救
[例]
Effective first aid system is very important to a workplace.firm(adj)(of price)steady or rising steadily 堅挺
[例] Gold shares remained firm today.fiscal [???????? ](adj.)referring to tax財政的
[例]
What about this year?s fiscal tax?
fix [????? ](v.)agree/set something決定 [例]
The price was fixed at $25.fixtures(n.pl)equipment in a factory that cannot be moved固定設備,工夾具
[例]
Machines are fixtures of a factory.flagship [????????](n.)the main or most successful product in a range 旗艦，同類產品中佼佼者
[例]
Their cars are flagships among all the products in this city.flat [ ?????](adj.)commercially inactive;sluggish 蕭條的
[例]
The American market was flat in 1995.flawed(adj.)having defects有瑕疵的
[例]
I am writing to apologize for our flawed samples.flexitime
[???????????]
(n.)
(also
flextime)flexible system of working in which workers can choose what time to start and finish(see also core time)彈性上班制
[例]
With the flexitime system you can choose your start and finish time.flier [ ?????? ](n.)a promotional leaflet 廣告傳單
[例]
Fliers of this new type of computer are handed out in all the streets.flip chart（培訓常用的）活動掛圖
float [?????? ](v.)put a company?s shares for sale on the Stock Exchange發行（股票、債券等）[例]
When the company was floated on the stock market, many of them opted to become shareholders.floatation [???????????? ](n.)starting or expanding a company by offering shares for sale以公開發行股票的方式開辦公司 [例]
a new company flotation
flop [????? ](n.)failure失敗
[例]
Their corporation came to a flop in the end.flow shop(n.)production workshop where machines and operators handle a continuous material flow, as in mass production流水線車間
follower [???????? ](n.)company which follows others into a market市場追隨者
[例]
Many companies became followers seeing KFC?s success.fluctuate [???????????? ](v.)rise and fall rapidly波動
[例]
Workers certainly don?t want their pay to fluctuate wildly.[同義詞]
vacillate,waver, vary
fluctuation [ ?????????????? ](n.)sudden movement波動
[例]
It is difficult to estimate the price fluctuation of the market.FOB(free on board)離岸價
follow-up(n.)an activity done to add to or continue something done earlier后繼（產品）
[例]
The software was a successful follow-up to the original product.force majeure(n)an unexpected and unavoidable event that causes or allows a contract to be changed or cancelled if it has a forcer majeure clause 不可抗力
[例] Due to force majeure , this deal turned out to be a great failure.[同義詞]Act of God
forecast [ ??????????]1.(n.)estimate of what will happen in the future預測
[例]
The inflation of the currency and booming commodity price in the market forecast the bubble economy.2.(v.)predict what will happen預測
foreclose [ ????????? ](v)to deprive(a mortgagor)of the right to redeem mortgaged property, as when payments have not been made 取消（抵押品的）贖回權
[例] That bank foreclosed on the mortgage.forge(v)to make an illegal copy of something偽造
[例] The signature on the cheque was forged and was rejected by the bank.forman(n)an experienced worker who supervises and directs other workers 領班，工頭
[例] He was promoted to factory foreman due to his excellent performance.format [ ???????????????](n.)layout 格式
[例]
write in an accessible format
forwarder(n)one that forwards, especially an agent that facilitates and assures the passage of received goods to their destination 貨運代理商
[例] The goods were handed over to the forwarder by the airline company.four
franchise [ ?????????? ]1.(n.)licence to sell under a brand name特許經營
[例]
The small company has got the franchise to sell products of IBM.2.(v.)give a licence to someone特許經營
franchisee [ ????????????? ](n.)person who pays a royalty for a franchise特許經營人
franchiser [???????????????? ](n.)person who receives the royalty特許 經營授予人
fraud [???????](n.)making money by not telling the truth詐騙
[例]
He became rich through systematic fraud.[同義詞]
deception, deceit, trickery
freebie [???????](n.informal)a give-away, a free promotional product免費贈品
[例]
I got two freebies of the theater.Let?s go this evening.42 P’s PRODUCT, PRICE，PLACE, PROMOTION 4P 理論（麥卡錫提出）
freehold [??????????](n.)an estate held in fee or for life享有全權的或可終身保有的不動產
free gift(n)an extra item given free with a purchase to encourage sales 贈品
[例] If you buy this cell phone, you will receive a free gift with it.freelance [????????](adj, n)a person, especially a writer or an artist, who sells his or her services to employers without a long-term commitment to any one of them 自由職業
[例] She is working as a freelance---writing and make a living from sale of her books.frequent flyer one who frequently take air-flight for business trip 經常乘飛機出差的人
frill [ ?????](n.)a luxury 奢侈品
[例]
Now non-frill flight are more popular with frequent flyers.fringe benefits extra benefits 額外福利
fund [????? ]1.(n.)money set aside for a special purpose基金 [例]
a pension fund 2.(v.)provide money for投資
[例]
We funded the company in the early days.funds [?????? ](n.pl)money available to spend資金
[例]
We need extra funds to pay for research.futures [?????????? ](n.pl)trading in shares and commodities for delivery at a later date期貨
[例]
Features are different from options.43 G gap [???? ](n.)hole, unfilled space（市場）空白，缺口
[例]
There?s a gap in the market.gearing [ ????????](n.)The ratio of a company's long-term funds with fixed interest to its total capital 聯動比率
[例]
A high gearing is generally considered very speculative.gimmick [??????? ]1.(n.)an attractive and clever idea訣竅
[例]
He is a smart boy to think of this gimmick.2.(n.)an innovative stratagem or scheme employed especially to promote a project吸引人的噱頭，創新的計策或計劃，尤指促進一計劃 [例]
an advertising gimmick.globalization [????????????????????????](n.)to make worldwide全球化
[例]
The globalization of economy is a trend at present and in the future.GM(general manager)總經理
[例]
My goal is to climb up the executive ladder of our company to the position of GM.goal [????? ](n.)aim, objective目標 [例]
The goal is too high to achieve.going [ ?????? ](adj.)active, running現有的 [例]
This business is a going concern.going rate(n.)market price for a product時價 [例]
The going rate is negotiable only when you will order a great quantity.44
goods [????? ](n.)products/items for sale貨物
goodwill = integrity [???????](n.)good reputation of a business/intangible asset connected to customer base, track record etc商譽,誠信
[例]
Goodwill is some kind of very important invisible assets.go public(v.)to offer a company?s shares for sale on the stock market for the first time股票上市 [例]
Our company? shares will go public next month.go-slow(n)working more slowly than usual as a protest 怠工
[例] In order to ameliorate their working condition, the union organized a go-slow.grade [ ????? ]1.(v.)divide into steps or levels分級
[例]
We?ve graded the applicants according to our preferences.2.(n.)level等級
grievance [ ????????? ](n.)complaint by worker to management牢騷
[例]
Many workers show grievance to their boss.[同義詞]
grumble, complaint
gross [?????? ](adj.)total, with no reductions總的
[例]
Gross profit is sales minus direct costs.gross margin percentage difference between sales and direct cost of sales毛利率
gross profit profit calculated as sales less direct cost of sales毛利
group [?????? ](n.)several companies joined together集團
[例]
The group profits were down in the last year.growth [?????? ](n.)increase in size增長
guarantee [??????????]1.(n.)a promise or an assurance, especially one given in writing, that attests to the quality or durability of a product or service（質量）保證書
[例]
The new television had a guarantee with it.[同義詞]
warranty, guaranty
2.（v）to assume responsibility for the quality or performance of承擔（品質）保證[例]
Each item is unconditionally guaranteed for 6 months.[同義詞]
warrant, certify, pledge
guidance [ ???????? ](n.)the act or process of guiding指導
[例]
guidance in designing [同義詞]
direction, instruction
guidelines(n.pl)suggestions about how to do something指南，方針
[例]
We have read the guidelines and feel that they are acceptable.guru [ ?????? ](n.)a recognized leader in a field（行業）領袖，巨頭
[例]
Bill Gates is the guru in the IT world.haggle(v)to bargain, as over the price of something討價還價
[例] He preferred to be overcharged than to haggle.hand(n.): in hand現有
ready [例]
Cash in hand is kept in reserve for daily
expenses.handbook [ ????????? ](n.)a concise manual or reference book providing specific information or instruction about a subject or place手冊
hand in(v.)deliver by hand交上
hand in one’s notice(v.)resign辭職
[例]
I?ve heard that three more employees are going to hand in their notice in May.handle [??????? ](v.)deal with something處理
[例]
We can easily handle more business.hands-on(adj.)by direct experience親身經歷的 [例]
He judged it by hands-on experience.hard sell(n.)aggressive selling強行推銷 [例]
Hard sell is unfair to consumers.haulage [???????? ](n)the act or process of hauling 拖運
[例]a haulage company
hazard [??????? ](n.)danger危險
[例]
New technologies are continually being introduced that create new hazards not covered by existing laws.head(v.)be the head of, be in charge of領導 [例]
The department is headed by me as personnel director.[同義詞]
lead, direct, control
header paper(n)writing paper with the name, address and telephone number of an company printed at the top帶信頭的信紙
[例] In our correspondence , we usually use headed paper.headhunt(v)to look for someone for a job or position獵頭
[例] The firm is headhunting some talented young men for this project.headquarters [??????????????](n.)a center of operations or administration總部 [例]
The company has its headquarters in the suburbs.health and safety(n.)measures taken by a company to protect its employees工廠健康安全措施
hedge [ ???? ](n.)protection, security套頭，兩面下注以避免損失
[例]
Hedging can help offset the constant rise and fall in the price of commodities traded.hidden [ ??????](adj.)not declared, not obvious隱藏的，灰色的
[例]
There are certain hidden costs.[同義詞]
secret, concealed
hire [ ????? ](v.)take on a paid worker, employ雇傭
[例]
Make sure you hire people with the aptitude and potential to do the job.hire purchase(n.)method of buying something by paying over an extended period分期付款購買.hit [?????](v.)reach a target實現目標 [例]
We hit the target audience.[同義詞]
reach, attain, achieve
hold [ ????? ](v.)own擁有
[例]
The chairman holds 45% of the shares.holder [ ??????? ](n.)person who owns something持有者
[例]
holders of shares in the company
holding company(n.)company which acts only as a legal entity for owning shares in subsidiary [例]
The infeasible decision made by the holding company led to great loss of its subsidiary companies.hostile [??????????](adj.)unfriendly敵視的
[例]
a hostile takeover bid
[同義詞]
opposed, contrary, antagonistic
HRD(n.)(=Human Resources Development)activities to develop the organisation?s workforce人力資源開發
human resources(n.)workforce of an organization人力資源
[例]
Human resources management can also reflect the company culture.hype [????? ](n.)exaggerated statements in advertising大肆宣傳
[例]
We should not use hype in advertising to cheat our customers.companies
控股公司
I idle money(n)money that is not circulated or invested and does not earn interest 閑置資金
image [ ?????? ](n.)view or opinion that people have about a company or product印象,形象 [例]
Corporate image is important to a company.impact [???????? ](n.)a strong effect沖擊 [例]
The ad had tremendous impact.[同義詞]
collision
implement [??????????? ](v.)put into action執行
[例]
All the prevailing regulations should be implemented in our practice.[同義詞]
execute, carry out
implementation
[??????????????????](n.)putting into action執行
incentive [ ??????????](n.)something which motivates激勵
[例]
We need to offer incentives to people joining the company.[同義詞]
inducement, motivation
income [ ???????](n.)1.wages and salary工資
[例]
Employees expect their incomes to be maintained and carry on rising.2.money received through operations or investment收入
earned income money earned through work勞動收入
unearned income money received from investments
非勞動收入，投資收入
increment [????????????](n.)a regular increase 增加
[例] The demand is on the increment.[同義詞]
increase, addition
incur[????????](v.)become liable for, have to pay招致
[例]
We have incurred heavy debts.indemnity [??????????? ](n.)a promise to compensate for damage or loss 補償，賠償 [例]
This would involve an indemnity of &1,000.[同義詞]
compensation, insurance
index [ ??????? ](n.)statistical figure showing relative increase or decrease指數
retail price index indicator of the rate of inflation零售價格指數
indicator [ ???????????](n.)something which is significant指標
[例]
A key indicator is the inflation rate.industrial [ ??????????? ](adj.)referring to manufacturing work實業的
[例]
Industrial marketing is very different from consumer marketing.industrial action(n.)strike（罷工等）勞工行動
industrial
inefficiency
[?????????????
]
(n.)
inability to produce good results quickly無效率 [例]
A third problem area is the organizational
relations
(n.)
relations
between
management and workers勞資關系 stress and inefficiency usually associated with conflict.inflate [????????? ](v.)increase artificially, without reason（通貨）膨脹
[例]
The local currency inflates in the money market but the government can?t find out the reason.inflate the economy activate the economy by increasing the money supply通過通貨膨脹刺激經濟
inflation [????????????](n.)state of rising prices通貨膨脹
[例]
Inflation is the cause of this economic recession.inflationary [ ????????????? ](adj.)resulting in an increase in inflation通貨膨脹的 [例]
These wage demands will be inflationary.infringe [?????????? ](v.)to break a law or regulation違反
[例]
They infringe upon the regulations.[同義詞]
violate, break, disobey
infringement [ ??????????????](n.)the breaking of a law or regulation違反
[例]
Their infringements on the law result in committing crime.[同義詞]
violation, contravention
infrastructure [?????????????????](n.)the basic facilities, services, and installations needed for the functioning of a community or society基礎設施
[例]
The government are planning to invest in the infrastructure heavily this year.48
initiate [ ??????????](v.)start開辦
[例]
The business was initiated by the family a hundred years ago.innovate [???????????](v.)to develop a new idea or product創新
[例] They decided to innovate a new kind of product.innovation [ ???????????? ](n.)a new idea or product創新
[例] All the senior managers agreed to make an innovation in the company.[同義詞] alteration, modernism
input [ ???????](n.)work which goes into a system投入
[例]
Land and capital belong to inputs.insider [???????????](n.)one who has special knowledge or access to confidential information 業內人士，內線
insider
dealing
(n.)illegally using inside
information to buy and sell shares(often before a takeover deal)（股票）內部交易
[例]
Insider dealing will do great harm to a company?s benefits.insolvent [??????????](adj.)not able to pay debts破產的
[例]
The company will soon be insolvent.[同義詞]
bankrupt
instalment [????????????? ](n.)any one of the parts of a payment spread over a period of time分期付款（一期款項）
[例] We're paying for the ?telly? by monthly instalments.[同義詞]
part-payment
insure [ ???????](v.)protect against loss, injury or death by paying a sum of money投保 [例]
insure one's house against fire [同義詞]
guarantee, warrant
insurance [ ???????????](n.)protection against loss, damage, injury or death by paying a sum of money保險
[例]
In modern society, the concept of insurance is widely accepted and many people will pay a lot for their insurance annually.interactive [ ???????????? ](adj.)acting or capable of acting on each other互動式的[例]
an interactive training
interest [ ???????? ](n.)a percentage of the capital paid by a borrower to a lender利息
[例]
As the borrower company is full of potentials, so the interest for lending money to it is highly secured.interest rate(n.)percentage charge to be paid on money borrowed利率
interim [ ???????? ](n.)half or part of the total period中期的
[例]
the interim report(6-monthly)
interior decoration 內部裝潢
interview [?????????? ]1.(n.)meeting to decide if a person is suitable for a job面試
[例]
Before closing a job interview it is useful for the interviewer to summarise the key points an issues.2.(v.)talk to a person applying for a job面試
interviewee
interviewer
[?????????????]
(n.)
person who leads the interview面試官
[例]
In practice the interviewer should greet the candidate by name, and introduce himself.introduce [ ???????????? ]1.(v.)launch投放（市場）
[例]
introduce a product on the market
2.（v）To present(someone)by name to another in order to establish an acquaintance.引見 [例]
He introduced his friend to me.introduction [?????????????? ]1.(n.)activity of introducing new employees into the company引見
[例]
The induction of new employees into their jobs strengthen the company.(n.)launch of a product產品投放市場
industrial action(n.)strike罷工
[例]
They held several industrial actions for not being paid wages.invalid(adj)not legally or factually valid無效的 [例] an invalid driver?s licence [同義詞] null
inventory [???????????](n.)items held in stock, work-in-progress and finished items，stock存貨
[例]
Inventories of last year are stocked in that warehouse.buffer inventory(n.)inventory to protect against unpredictable variations in demand or supply time 緩沖存貨
[?????????????]
(n.)
person who is interviewed被面試者 capacity inventory(n.)inventory to store，present capacity for future use庫存能力
cycle inventory(n.)that part of the stock which goes down with use and is then replaced with new stock as orders are received循環盤存
finished goods inventory(n.)stock of products ready for sale制成品庫存
raw materials inventory(n.)stock of items to be used in the conversion process原材料庫存
work-in-progress inventory(n.)stock of items in various stages of conversion
invest [???????? ](v.)put money into a bank, a building society or shares in order to earn interest投資
[例]
To invest in the stock market, you should be very prudent and cautious.investment [ ??????????? ](n.)money invested投資
investor(n.)person who invests投資人
invoice 1.(n.)note requesting payment發票
[例]
Your expenses during business trip in HK can be reimbursed by the company but you should keep the consumption invoice.[同義詞]
bill 2.(v.)send an invoice to someone 開發票
irrevocable [??????????? ](adj.)which cannot be changed不可撤消的
[例]
The contract that has been signed is irrevocable.[同義詞]
irreversible, unalterable, unchangeable
issue [ ?????? ](n.)giving out shares發行（股票）
[例]
government issue of new bonds [同義詞]
deliver, give out, distribute
rights issue(n.)giving shareholders the right to buy new shares at a lower price增股
[例]
We have arranged with our bankers to issue an L/C in your favour.IT(n.)(=Information Technology)信息技術
item [ ?????????????? ](n.)1.an object for sale商品
[例]
This item is out of stock.2.piece of information一條（信息）
[例]
items on the balance sheet
itinerary [ ??????????????????](n.)a guidebook for travelers旅行指南
[例]
Please kindly refer to our itinerary for your trip.
第三篇：BEC詞匯表(是上海新東方老師精心總結的)
Glossary adj=adjective;adv=adverb;n=noun;v=verb;inf=informal;pl=plural;abbr=abbreviation A A share(n.)an ordinary share that does not give the owner the right to vote on company issues A股
[例]
Our company will issue A shares on market.abroad [ ?????? ]?(adv.)to/in another country國外的 [例]
The sales director is abroad on business trip.[同義詞]
overseas, in foreign parts, out of the country
absence [ ?????? ](n.)time/period away from work?缺席 [例]
The absence of the chief director of the meeting is somewhat a pity.[同義詞] nonattendance, nonappearance absent [??????](adj.)not present, not at work?缺席的 [例]
Please let your section head know if you are likely to be absent for a longer period.[同義詞] away, off, missing
absenteeism [?????????????](n.)regular absence from work曠工
[例]
If motivation decreases, absenteeism is likely to increase.absorb [ ?????? ]?(v.)integrate a smaller item into a larger whole兼并、擔負（費用）
[例]
Head Office has absorbed the losses of our French subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 歸納成本法
[例]
Our company mainly use absorption costing to set the sale price of products.abstract [???????? ] ?(n.)short version of a longer document摘要
[例]
Please brief your staff the abstract of the prevailing government regulations.[同義詞]
summary, synopsis, digest accepting house =(US)accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兌銀行
access [ ?????]? 1.(n.)entry to something通道 [例]
We have access to classified information.[同義詞]
entrance, passage 2.(v.)gain entry into computer data files獲取計算機數據（文件）[例]
They shouldn?t have been able to access this file.[同義詞]
output
account [ ?????? ]?(n.)record of financial transactions帳戶 [例]
In our bank, if no transaction takes place in 2 years, your personal account will become unclaimed.account executive(n.)an advertising executive who looks after a particular client（廣告或服務業）業務經理
[例]
Jack is the account executive of this advertising company.accounts payable a list of amounts owned to a business to suppliers of goods and services 應付帳款
[例]
add an entry to accounts payable
accountancy [ ????????? ](n.)work of an accountant??會計工作
[例]
At the end of a year, the accountancy of a big company is always very burdensome.accountant [ ????????] ?(n.)?person qualified to keep a company?s accounts會計師（員）
[例]
To be a good and competent accountant, accounting principles should be strictly followed.accounts [ ??????? ](n.pl)financial records of a business?帳目
[例]
The bank would like to see the accounts.accruals [????????](n.pl)money owed which is due at a ?later date 增長額，利息
[例]
The accruals you owe him will be due next week.achieve [ ?????? ](v.)succeed in doing something?完成 [例]
The two parties achieved final agreements in mutual benefits.[同義詞]
accomplish, complete, finish
achievement [????????? ?] ?(n.)the successful completion of something，something successfully completed 完成、成就
[同義詞]
accomplishment, completion, perfection
acknowledge [ ???????? ](v.)confirm that something has ?arrived確認收悉
[例]
We acknowledge receipt of the shipment.[同義詞]
admit, accept
acknowledgement [
??????????? ?] ?(n.)confirmation that something has arrived收條
[例]
After you have received the mail, please return your acknowledgement by fax.[同義詞]
acceptance
acquire [?????? ](v.)buy, obtain?購得、占有 [例]
We acquired a company, shares, etc.[同義詞]
obtain, get, procure acquisition [ ?????????? ] the act of acquiring ?收購
[例]
The good news from TCL: the acquisition of Schneider![同義詞]
merger, takeover
acting [ ?????](adj.)working in the position of someone for a ?short time代理的 [例]
an acting manager
active money(n.)money that is being used by the public as opposed to money left in bank accounts.流通貨幣（相對于銀行帳戶中的貨幣）
[例]
The inflation increases active money.activity [???????? ](n.)type of business?業務 [例]
Our main activity is export /import trade.[同義詞]
business act of God(n.)an unexpected or unavoidable event such as a storm , a flood , and earthquake ,etc mentioned in some insurance contracts as a cause of loss or damage 不可抗力
[例]
We will include the term of act of God in this insurance policy to against some uncertain factors.[同義詞]
force majeure
actual [ ??????? ](adj.)real?實際的 [例]
Our actual results were better than forecast.actual loss(n.)the real cost of something as opposed to a sum of money stated on paper實際損失（相對于帳面損失）
[例]
In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.[相關詞匯] paper loss
actuals(n.)goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents實貨（相對于期貨）
[例] The merchant is especially interested in the trading of futures , not actuals.[同義詞] physicals
adapt(to)[ ?????]?(v.)to make suitable to or fit for a specific use or situation.使適應
[例]
the ability to adapt quickly to a new situation [同義詞]
adjust addendum [????????](n.)an extra section that is attached to ,or follows , a letter , report,ect 附錄，附件
[例]
write an addendum to a report [同義詞]
appendix
address [ ????? ]?(v.)1.deal with 處理 [例]
address public concerns
2.give speech to 演說
[例]
address audience on a business project
adjourn [ ?????? ] ?(v)to stop(a court case, a meeting , etc.)for a time before beginning again 延期，休會
[例]
The board meeting has been adjourned to an uncertain date.[同義詞]
postpone
adjust [ ?????? ](v)to settle an insurance claim ?理算保險索賠
[例]
After the car accident, he made an insurance claim that will be adjusted soon.administration [ ???????????? ??] ?(n.)organization and control of a company經營、管理
[例]
The administration power of a company also shows the internal control of the company.[同義詞]
management
admin(n.)abbreviation for administration 經營、管理
administer [????????? ](v.)organize, control: ?管理 [同義詞]
manage
adopt [ ????? ](v.)choose, decide on?采用 [例]
We adopted a new strategy.advance [ ??????? ](n.)money paid before it is due, or for ?work only partially completed 預付款
[例]
Yesterday I received an advance on my monthly wage.(v)1.to increase 提高
[例]
On bull market , shares are advancing rapidly.[同義詞]
increase
2.to pay something before it is due 預付
[例]
The publishing house advanced me on royalties.advance bill(n.)a bill of exchange that has been written before the goods have been sent off 預付（開）票據
[例]
Dear customer, we will send you the advance bill for that batch by air express mail today.adverse balance(n.)an amount of debt shown on an account赤字
[例]
With the rapid growth of our turnover, our adverse balance will be eliminated very soon.[同義詞]
deficit
advertise [????????](v.)?announce something is for sale做廣告
[例]
The soap is advertised on TV for its special flavor.[同義詞]
announce
ad(n, inf)short for advertisement
ad valorem(adj.)of tax that is calculated as a percentage of the value of the goods從價征稅
[例]
VAT is a kind of valorem tax.advertisement [
???????????] ??(n.)notice/announcement that something is for sale廣告
[例]
If you want your house sold, you should have put your advertisement in a more popular newspaper.advertiser [ ????????? ] ?(n.)person/company which advertises廣告商
[例]
Advertisers use various ways and media to promote their products.advertising [?????????](n.)the business of designing ??ads廣告業
[例]
She?s in advertising.advice [?????? ] ?(n.)recommendation(s)about what you should do建議、通知（書）
[例]
His advice was to close the factory.[同義詞]
counsel, recommendation, opinion
advice note(n.)a note to the receiver of goods from the sender that gives details of the quantity and description of goods and when and how they will be transported 通知單
[例]
Before you deliver the goods, please fax us an advice note for our confirmation.advise [?????? ](v.)recommend what should be done?建議、通知
[同義詞] counsel, recommend, suggest
after-sales service(n.)service offered by a supplier to a customer to maintain or repair the product supplied售后服務
[例] Nowadays many enterprises began to compete in the field of after-sales service.affiliate [ ????????](n.)a person or an organization that is ?attached to a larger organization 成員，聯號
[例]
That company is an affiliate of a prestigious holding group.[同義詞] member(v.)to attach(a person or an organization)to a larger organization 附屬于
[例]
The business is affiliated to TCL Group.afmd(abbr.)aforementioned 上述的
[例]
You can refer to afmd post address for the dispatch.aftermarket [`??????????] ?(n.)? a situation where a newly issued security is traded before its real price has been established in the stock market.二級市場
[例]
Buy shares on a healthy aftermarket.after sight(adv)written on a bill of exchange to show that the bill should be paid within a specified time after the payer is presented within it見票后付款
[例]
The bill should be paid at 60 days after sight.against all risks(adv.)(of a marine insurance policy)providing insurance for all types of loss or damage全保險.[例]
We insuranced the cargo against all risks.agenda [???????](n.)?order of topics to be discussed at a meeting會議議程
[例]
The first topic on the agenda is salaries.agent [ ??????? ] ?(n.)person who represents a company代理（商）
[例]
Our company?s agent in Middle East has developed a widespread and mature business there.[同義詞]
representative, deputy
agiotage [ ????????? ](n.)?the business of buying and then later selling foreign currencies 套匯 [例]
That guy makes a big fortune by agiotage.[同義詞]
arbitrage
airline [ ?????? ?](n.)a business providing a system of scheduled air transport航空公司
[例]
United Airlines
air time(n.)time given to advertise on TV or radio電視(收音)廣告節目時間
[例] The air time of this new product will be prolonged for 10 seconds.allocate [???????? ](v.)? give money or other resources in certain proportions分配
[例]
In the budget we allocated most of the money to marketing.[同義詞]
assign, designate, allot
allotment [ ???????? ] ?(n.)the distribution of new company shares to the people who have applied for them配股 [例]
Allotment has been made by random draw because of oversubscription.allowance [???????](n.)?something, such as money, given at regular intervals or for a specific purpose津貼
[例]
An expenses allowance is paid monthly to each trainee.amalgamation [???????????? ] ?(n.)?a type of reorganization where two or more companies are combined into one company合并
[例]
The amalgamation of the three companies strengthened the corporation.[同義詞]
combination, merger
ambition [???????](n.)strong desire to succeed in life or in ?a job雄心
[例]
My sister has an ambition and desires to get MBA.[同義詞]
aspiration, desire, yearning
amenity [ ???????? ] ?(n.)a feature that increases attractiveness or value, especially of a piece of real estate or a geographic location 生活福利設施
[例]
a sunny apartment with amenities including air conditioning [同義詞]
facility, convenience
amortize [????????????????????](v.)?to pay off a debt by saving money on a regular basis分期清償 [例]
The repayment of the bond is amortized in 5 years.analyse [ ??????? ](v.)study in detail?分析 [例]
We analysed the accounts.analysis [ ????????](n.)detailed study, investigation?分析 [例]
The analysis report shows clear logics and integrity.analyst [??????? ](n.)person who analyses?分析家 [例]
His intelligence and diligence made him an excellent and acute marketing analyst.annual [?????? ](adj.)yearly?的 [例]
the annual accounts [同義詞]
yearly
annual general meeting(n.)(AGM)a meeting of all the shareholders in a company股東大會
annul [ ???? ?](v.)to cancel something or stop it from being legally effective 廢除,取消 [例]
The contract was annulled.[同義詞]
nullify
annulment [????????](n.)the act of canceling something ?or stopping it from being legally effective 廢除，取消
[例]
The disagreement of two parts resulted in the annulment of the contract signed at the very beginning of their cooperation.antedate [ ????????? ](v.)?to put an earlier date(on a document, letter, cheque, etc)than the date at the time of writing 倒填日期
[例]
To make this cheque legal, you should antedate it by 7days.[同義詞]
backdate
anti-dumping(adj.)of ways in which a country protects its economy by preventing other countries from dumping in it.反傾銷 [例] anti-dumping laws
apology [ ???????? ] ?(n.)an acknowledgment expressing regret or asking pardon for a fault or offense.致歉 [例]
a letter of apology
appeal [ ?????] 1.(n.)being attractive?吸引力 [例]
This product has appeal for young people.[同義詞]
attraction, charm 2.(v.)be attractive to吸引人的 [同義詞]
attract, allure
appendix [ ???????? ] ?(n.)a collection of supplementary material, usually at the end of a book附錄 [例]
to use an appendix for any information [同義詞]
addendum
apply [?????](v.)ask for something(in writing)?（書面的）申請
[同義詞]
We applied for a loan.applicant [???????? ](n.)?person who applies申請人 [例]
The applicant shows outstanding advantages among the candidates pool.application [ ?????????? ](n.)act of applying??申請
application form(n.)pre-printed form to make a request for a job申請表
[例]
Please fill in this application form at first.appoint [?????? ](v.)choose someone for a job?任命 [例]
We have decided to appoint a new sales manager.[同義詞]
assign, designate
appointee [?????????](n.)?person chosen for a position or job被任命者
[例]
He is lucky to be the appointee of this project.appointment [ ????????? ](n.)1.choice of someone ??for a new job任命
[例]
The appointment of area financial controller implies he has been promoted.2.arrangement for a meeting約定（會議）[例]
We fixed an appointment at four o?clock.appraisal [????????](n.)?calculation of the value of somebody or something 估價
[例]
Their appraisal of the necklace is about RMB 1,000.[同義詞]
evaluation, valuation, assessment
appraise [ ?????? ] ?(v.)to judge the value of somebody or something估價
[例]
They appraised it was only worth $1.[同義詞]
evaluate, assess appraiser [??????? ](n.)person who judges?鑒定者，估價官
[例]
Who will be the appraiser?
appreciate [ ????????? ](v.)1.be thankful for??感激 [例]
I appreciated your help.2.understand理解
[例]
I appreciate your problems.3.increase in value增值
[例]
My shares have appreciated by 10%.apprentice [ ???????? ](n.)young person who is learning ?a skill學徒
[例]
Don?t listen to him.Jack is only an apprentice.[同義詞]
learner, beginner
apprenticeship[ ??????????? ] ?(n.)?period of time spent learning a skill學徒年限，學徒身份
[例]
Jack served an apprenticeship with a carpenter.appropriate [ ????????? ?](v.)?to put an amount of money aside for a special purpose撥出（款項）[例]
They appropriated $10,000 for bribery.approve [ ?????? ](v.)agree to pass officially?批準 [例]
They Board approved the new plan.[同義詞]
accept
approval [ ????????](n.)agreement?批準
aptitude [ ????????? ](n.)natural ability(to do a task)?天資
[例] She had a high aptitude for business.arbitrage [ ????????? ](n.)the purchase of securities on ?one market for immediate resale on another market in order to profit from a price discrepancy套利
[例]
He made big fortune by arbitrage.arbitration [ ??????????? ](n.)process of settling a ??dispute仲裁
[例] We shall have to resort to arbitration.[同義詞] judgement, adjudication
area [ ?????](n.)region?區域 [例]
His sales area is the North East.[同義詞]
district, region, territory
arrears [?????] ?(n.)money which is owed and has not been paid on time到期未付帳
[例]
The payment in arrears amounts to$100.[同義詞]
arrearage, debt, liabilities
arrival notice(n.)a note sent by a carrier to the receiver(consignee)saying that goods have arrived 到貨通知[例]
After your receipt of the arrival notice from the carrier---COSCO, please arrange the picking-up of the goods at the dock.artifical person(n.)a company considered as having a separate legal identity from the people who work for it, although some of these people will represent the will of the company 法人
[例]
The company is regarded legally as an artifical person.[同義詞]
fictitious person, juristic person
as per(adv)according to根據
[例]
As per your request that is made in your last mail, we are writing to confirm our point concerning the price.asap as soon as possible 及早
[例]
After the cargo reaches your dock,please inform us by fax or email asap.assemble [?????? ?](v.)1.put(a product)together from component parts裝配
[例]
After the internal innovation, the efficiency of workers? assembling machines has greatly improved.2.to bring or call together into a group or whole集合
[例]
Ask your colleagues to assemble in the meeting room at 10:15.assembly-line(n.)layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished裝配線
[例]
All the workers should take care of the assembly line.assembly [ ??????? ](n.)putting(a product)together?裝配 [例]
We have automated assembly line.assembly point(n.)a place where people should gather in an emergency.集合地點
assented stock(n.)an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票
assess [????? ](v.)estimate the value of估價 [例]
The property was assessed at ￡20,000.[同義詞] value, evaluate assessment [ ????????](n.)calculation of value?估價 [例]
a tax assessment [同義詞] evaluation, appraisal
asset [????? ](n.)something of value which is owned by a company資產
[例]
Their company?s major asset is its property.[同義詞] property
asset backing(n.)the total value of the assets of a company divided by the number of ordinary shares issues.資產保證
[例]
We must ensure a solid asset backing for our company.associate company(n.)a company of which more than 20%, but less than 51% of the share capital is held by another company.聯營公司 [例]
This firm is an associate company , not a holding company.current assets(n.)assets in daily use by a business 流動資產
fixed assets(n.)property and machinery固定資產 [例]
Plants and machines are fixed assets.frozen assets(n.)assets which cannot be sold, usually because there is a dispute凍結資產
intangible assets(n.)assets which cannot be seen(such as goodwill, patents etc.)無形資產
liquid assets(n.)cash or bills which can be easily converted into cash流動資產
[例]
The amount of liquid assets is important to a company.tangible assets(n.)assets which can be seen(such as property, machinery etc.)有形資產
at par(adj/ adv)of a share or other security that has the same value on the market as the value written on the share itself平價（市值等于票面值）
[例]
She bought the shares at par.ATM(n.)automatic teller machine 自動取款機
[例]
You can draw cash from any ATM at any time in Shanghai by using this Visa Card.[同義詞] cashpoint
attempt [ ?????? ] 1.(n.)trial, effort?努力、嘗試 [例]
We have made an attempt to enter a new market.2.(v.)try
attn(abbr)for the attentin of交由某人親啟 [例]
He wrote ATTN Mr.Johnson.on the envelop.auction(n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍賣
[例]
He sold his villa in the auction at 200,000 dollars.auction [ ?????? ] ?(v.)to sell something to the person who makes the highest offer;sell something by auction拍賣
[例]
His house was auctioned last week.audio-conference(n.)a meeting with people who cannot all be together at the same time, using audio(telephone)equipment 電話會議 [例]
The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference next week.audit [ ?????](n.)examination of the accounts of a company?審計
[例]
We require an audit confirmation from your account opening bank.auditing [??????? ] ?(n.)official process of checking the accounts of a company to see if they represent a true picture審計 [例]
The bank is under its annual internal auditing.auditor [??????] ?(n.)person who audits審計員
authenticate [ ?????????? ](v.)proof that something ??is real or true 認證
[例]
You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.[同義詞]
certify
average [ ??????? ] 1.(n.)the number which is calculated ?by adding several figures together and then divided by the number of figures均數
[例]
The sales average has been around 250 units.[同義詞] mean 2.(adj.)middle平均的 [例]
the average price
averaging [ ????????? ](n.)trading shares from the same ?company at different prices at the same time 股票平均買賣法 [例]
Average can maintain the price of a security.awareness [ ??????? ](n.)being conscious of something?知道
[例]
He has no awareness about the transaction.axe 1.(v)remove or dismiss somebody 解雇
[例]
Several thousand of jobs will be axed next month due to the great depression.[同義詞]
dismiss ,sack, lay off ,fire 2.(n)removal or dismissal 解雇
[例]
I will under the axe if I can?t reach the sales goal this year.31 B back [ ??? ] 1.(n.)opposite of front背面 [例]
Please sign the cheque on the back.[同義詞] rear, reverse 2.(adj.)from the past過去的、拖欠的[例]
We have a lot of back orders.3.(v.)support資助
[例]
The bank backed my new venture.[同義詞] support, encourage
backdate [???????](v.)to put a date on a document that is ?earlier than the real date, so that it is valid from that earlier date 倒填日期
[例]
He backdated the bill so that it can be valid.[同義詞]
antedate
back order(n.)an order for goods that have not yet been produced or supplied積壓定單
[例]
After a long vacation, I found myself in a huge stack of back orders.32 [同義詞] backlog
back out(v)to give up or not do something after agreeing to do it不履行
[例]
You will be charged for sure if you back out of the contract.[同義詞]
default
backer [?????](n.)person who supports financially?資助者 [例]
The company has some big backers.[同義詞] patron, sponsor, benefactor
backing [????? ](n.)support, usually financial one資助
[例]
Strong governmental baking makes the project very profitable.backhander [????????] ?(n.?inf.)a bribe, money given under the table賄賂
[例]
The chief director was arrested for his involvement in some backhander affairs.[同義詞] bribe
backlog [??????](n.)build-up of work or orders which have ?not been processed積壓的工作（或訂單）
[例]
The failure of the project was due to backlog of superior orders.back up support 支持
[例]
You should back up all claims you make.back-up(back up)(n,v)to make a cope in case the original one is lost or damaged 備份
[例]
I made a back-up of that document in case of some unforeseen damage to it.bad debt(n.)debt which will not be paid呆帳
[例]
The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.bad faith(n.)having a dishonest intention 欺詐
[例]
Bad faith will bring disasters to a cooperation in the long run.[反義詞]
integrity，good-will
balance [??????] ?(n.)amount which makes the total credits and debits equal收支平衡（差額）、結余
[例]
Additional balance statement will charge 10 USD.[同義詞] equilibrium, equipoise, evenness
balance of payments(n.)international financial position of a country(account of imports, exports and invisible earnings)貿易收支差額
balance sheet(n.)statement of the financial position of a company or business at a certain moment資產平衡表
ban(v)to forbid something;to forbid someone to do something 禁止 [例]
Public advertisement on tobacco is banned in China, but some crafty tobacco companies are successful in circumventing this ban.[同義詞] forbid
bank(v)to deposit something in a bank 存入
[例]
You have to bank a certain amount of money in order to avoid being overdrawn.[同義詞]
deposit
BA(bank acceptance)a bill of exchange that is accepted by a bank for a fee.銀行承兌匯票
[例]
We will issue a bank acceptance for the payment.bank book(n.)a book that lists all payments into and withdrawals from a customer?s bank account 存折
[例]
You can insert your bank book into this machine which will automatically update it.bank holiday(n.)a day, not a Saturday or Sunday, when banks are closed and which is also a general holiday(英國)銀行假日
[例]
You have to wait till the day after tomorrow for your opening account in the Bank of London because
tomorrow is a bank holiday.bank statement(n.)written statement showing transactions and balance of an account銀行結單
bankrupt [ ???????? ]1.(adj.)unable to pay debts?破產的 [例]
He was declared bankrupt.36 [同義詞] insolvent 2.(v.)force someone to become bankrupt使破產 [例]
The high interest rates have bankrupted my business.bankruptcy [ ????????? ](n.)state of being bankrupt??破產
[同義詞] insolvency
bar code(n.)a series of lines printed on a product that can be read by a machine connected to a computer system to give a price or reference number 條形碼
[例]
The invent of bar code has greatly speeded up the economy of supermarkets
bargain [ ?????? ]1.(v.)discuss in order to reach agreement ?on price conditions討價還價 [同義詞] haggle, negotiate
2.(n.)item at a good(cheap)price物美價廉的商品
[例]
The cardigan is real a bargain for I just pay half of its previous price.37 bargaining [ ???????? ] ?(n.)discussing in order to reach agreement 討價還價
[例]
The buyer and seller finally agreed to the price level after 2 hours? bargaining.barrister [ ??????? ](n.)a person who is qualified to speak ?in a higher court of law大律師
[例]
He is a top barrister specializing in financing law.[同義詞]
lawyer ,solicitor, bar, counsel
b/e(abbr)bill of exchange 匯票
basic [?????? ] ?(adj.)minimum that can be expected;what everything else depends on基本的
[例]
Older workers will, of course, still be interested in basic pay.[同義詞] fundamental, essential, elementary，batch [???? ](n.)group of items made at same time一批 [例]
This batch of goods will be delivered by UPS.38 batch process(n.)production process based on converting a quantity of items at the same time批處理
batch size(n.)number of items in a batch批量
bear market(n.)period when share prices are falling熊市 [例]
Unfortunately, you confronted bear market.beat [ bi:t ](v.)win over(someone)in a fight勝過
[例]
We have beaten our competitors to be the first on the market.[同義詞] defeat, hit
behave[?????? ]?(v.)act舉止
[例] You should behave yourself when attending such important banquet.below-the-line(adj.)below-the-line advertising;advertising which is not paid for頁底的（廣告）
[例]
Below-the-line activities refers to sales promotion or marketing research which a marketing department buys directly.39
benchmarking(n.)to measure(a rival's product)according to specified standards in order to compare it with and improve one's own product比較和改進自己的產品
[例] Benchmarking has become one of the fashionable words in current management discussion.benefit [ ???????] 1.(n.)advantage;profit ?好處,利益 [例]
It will be our mutual benefit to come to an agreement.2.(n.)money provided as a right under a state or private insurance scheme, e.g.disability benefit.津貼,救濟金 3.(v.)to profit, gain advantage from有益于,受益于
disability benefit(n.)payment made to a person unable to work because of permanent or long-term physical handicap殘疾撫恤金
sickness benefit(n.)payments made while a person is on sick leave病假補助
fringe benefits(n.)extra benefits such as a car, private health insurance
provided by a company附加福利
[例]
Fringe benefits should be firmly incorporated within the payment policy and administered by the personnel department.bid [ bid ](n & v)offer to buy something at a certain price出價、投標 [例]
Those potential buyers of the company bid against each other.takeover bid(n.)出價收購
bidder [ ????](n.)person who makes an offer?投標人 [例]
The company will go to the highest bidder.bill [ ???? ?] 1.(n.)written list of money to be paid帳單 [例]
This bill does not include VAT.2.(v.)send a bill to someone開帳單
bill of entry(n.)a detailed list of goods prepared by the exporter or importer for examination by customs 報關單
[例]
I will prepare a bill of entry , together with other required documents for the declaration of this batch of imported goods.41 bill of lading(B/L)(n.)a document that shows details of goods being transported.It is a receipt from the transporter to the sender and entitles the receiver to collect the goods on arrival.提單
billboard [ ??????? ](n.)large roadside advertising poster?（戶外）廣告牌
[例]
The billboard of KFC is obvious everywhere.billing [????? ]?(n.)1.process of invoicing 開帳單
2.advertising;promotion 廣告，促銷
[例]
The product needed better billing to outsell its competitors.bill of materials(n.)list of all raw materials and parts that go into an end product材料清單
billion [??????](n.)US:one thousand million?（美）十億;GB: one million million（英）萬億
black [ ????](adj.)not allowed by law黑市的，非法交易的
black market(n.)a situation of illegal trading in goods, currencies or services黑市
[例]
He bought some pirate CDs on the black market.in the black in credit（銀行存款）有贏余
black list list of goods, companies, people who are prohibited from trading黑名單
[例]
The customer is in the system black list so we can not provide trading service for him.blue chips(n.)shares with the highest status as investments, usually shares of well-established companies藍籌股，熱門的股票 [例]
Wise investors will show great interest in blue chips.blue-collar(adj.)relating to manual work體力勞動者
[例]
Your local newspaper is usually the best source of blue-collar jobs.board meeting(n)a gathering of the directors of a company to discuss
important company business董事會
[例] He will chair the board meeting tomorrow on the takeover issues.board of directors(n.)group of people chosen by the shareholders to develop company policy董事會議
[例] This proposal has been approved by the board of directors.bond [???? ](n.)contract document promising to repay money borrowed by a company or government債券
[例]
Most bonds are unsecured and do not grant shares in an organization.bonded goods(n)imported items on which customs duties must be paid before they can be collected by the imported or exported again保稅貨物
[例] We need permission to release these bonded goods to the importer.bonded house(n)a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or
exported again 保稅倉庫
[例] The cargo is still in the bonded house.bonus [ ?????? ](n.)additional payment?獎金，紅利 [例]
Our department manager has been given an annual bonus for his good performance.[同義詞] dividend
book [ buk ](v.)to arrange for(tickets or lodgings, for example)in advance;reserve 預訂
[例]
The secretary has booked the manager in at the Hilton Hotel.books(n.pl)the financial records of a company公司帳目 [例]
The books of the company clearly reveals its bad debt.book value(n.)value of assets as recorded in the company?s books帳面價值
[例]
Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.45 bookkeeper [????????? ] ?(n.)person who keeps the financial records of a company會計員
boom [ bu:m ](n.)time when business activity is increasing繁榮 [例]
We must take advantage of the economic boom.[同義詞] prosper, thrive, flourish
boost(v)to increase the strength or value of something, to help and encourage something 推動
[例]
Lower interest rates will greatly boost the economy.bottleneck [ ???????? ] ?(n.)a restriction in the normal work flow瓶頸，障礙
[例]
We?ve got a bottleneck in our supply operations.bottom [?????]1.(adj.)lowest?最底處的[例]
rock-bottom price 2.(v.)bottom out, reach the lowest point 跌至底點
bounce [ bauns ](v.)refuse to pay a cheque and return it to the bearer
because there is not enough money in the payer?s account支票被銀行退票
[例]
Two of my cheques were bounced last week.brainstorm [ ??????????](n.and v.)an approach to ??problem-solving in which a group of people meet to provide wide-ranging ideas on an issue集體討論
[例] The members of the board gave a brainstorm during the meeting held yesterday.branch [ ?????? ]1.(n.)local office of a large business?分公司
[例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, business, or activities擴展 [例]
The partners are looking into branching out into Europe.brand [ ???? ?](n.)product which can be recognized by a name品牌
[例]
The brand establishment needs a very long time and will bring long-term benefits.47
branding(n.)the process of giving brand names to products品牌命名 [例]
How is the branding of that new product going on?
brand leader brand with the biggest market share品牌領導者 [例]
IBM is the brand leader in the field of portable computer.brand loyalty(n.)customer desire to continue buying the same brand品牌忠誠度
[例]
They managed to set up the brand loyalty of their consumers.break even(v.)balance costs and revenue, not make a profit or a loss收支平衡
[例]
We just broke even last year.breakeven point point at which revenue equals costs 收支平衡點
breakthrough [ ????????? ](n.)an act of overcoming ??or penetrating an obstacle or restriction突破
[例] It is up to both of us to try our best to make a breakthrough in the present negotiations.48
brief [ bri:f ](v.)to give concise preparatory instructions, information, or advice to簡要介紹
[例]
The CEO briefed his senior managers on the project that is supposed to be the turning point for the fate of the firm.[同義詞] abstract, synopsis, outline
bring forward(v.)make earlier提前
[例]
We brought the launch date forward to June 1st.bring up(v.)mention, introduce提出
[例]
The chairman brought up the question of holidays.brochure [ ???????? ] ?(n.)publicity booklet giving information about a product or service（宣傳產品的）小冊子 [例]
They asked for a brochure about our services.[同義詞] leaflet, pamphlet, booklet
broke[ ????? ](adj, inf)without/out of money破產的，一文不名的
[例]
He was broke until he won the lottery.[同義詞] insolvent
broker [??????] ?(n.)person who buys and sells shares/currency etc.經紀人
[例]
That firm is acting as a broker.[同義詞] agent, middleman
brown goods(n)items such as television sets and radios that are sold in cabinets made of wood or similar materials 茶色電器
[例] There are bloody competitions on China? brown goods market.[反義詞]white goods
b-school(business school)(n)a college or a department of a university providing business courses to students商學院
[例] He graduated from a top-ten b-school in US.budget[ ?????? ](n.)plan of forecast income and expenditure?收支預算
[例]
Generally a functional budget is draw up for each functional area
第四篇：新東方高級口譯詞匯表
新東方高級口譯詞匯表
后發現代化國家
a new comer striving for modernization 借鑒國際經驗
draw experience from international practice 在和平崛起進程中
in the process of(its/her)peaceful rise 以自己為主
rely on itself 關注和解決問題
address and resolve problems 走出??道路
blaze a trail 能源節約
energy conservation 形成中國特色的節約方式
shape up a China style.energy-saving
approach 農村富余勞動力
superfluous rural labor force 有中國特色的 stamped with Chinese characteristics 解決這個世界級的大難題
tackle the formidable universal problem 引導農村富余勞動力有序流動
provide guided and orderly flow of redundant
rural labor force between the countryside and
the city 提高就業和創業本領
enhance one’s skill to enter the workforce or
to start his own business
保持東部沿海城市發展活力
maintain the dynamics of economic growth of
eastern costal areas 掠奪別國資源
loot resources of other countries 輸出意識形態和價值觀念
export its own ideology and values 掠奪式經營
the predatory operation model 消耗人類不可再生資源
consume unrenewable resources 己所不欲；勿施于人
What you do not want done to yourself, do not
do to others.極其需要
be badly in need of 在??進程中
in the process of（中國的現代化一定要）有（中國特色）
bear 比如
for instance 在??問題上
with regard to 人均
per capita 熱衷于
be bent on 不做某事
refrain from doing sth.絕非易事
it is anything but easy(it is no easy thing ?)排在后列
lag behind(the world)人均資源占有量
per capita hold of resources 短缺
be in tight supply 生態環境
ecological environment 環境污染嚴重
severe pollution 生態狀況惡化
deteriorating ecological conditions 資源消費巨大
huge consumption of resources 回收率低
low reclamation 成為??的瓶頸
become a bottleneck for sth.中國經濟保持可持續性發展
become a bottleneck for the
sustainable
新東方高級口譯詞匯表
development of the Chinese economy 既要注重公平、減少差距，又要保持活力、提高效率
balance emphasis on equality and narrowing down gaps against efforts to maintain vitality and enhance efficiency in economic activity 科技含量高、經濟效益好、資源消耗低、環境污染少、人力資源優勢得到充分發揮
High technology content, good economic returns, low energy consumption, minimum environmental pollution, and full use of labor resources 決心走出一條新的工業化道路
be determined to blaze a new road in industrialization近代
in modern world history 新興大國傳統的崛起之路
the conventional development model of emerging
big powers
以意識形態劃線
draw the line between friends and enemies on ideological basis
world by force
以暴力手段掠奪資源謀求世界霸權 seek world domination by looting resources around the
冷戰對峙 稱霸爭霸
take the Cold-War confrontational approach in the power
struggle for world hegemony 不合時宜的社會治理模式
the anachronistic public governance model 致力于構建和諧社會
commit itself to the build-up of a harmonious society 出現問題
problems cropping up 活力與失范并存
vitality coexisting with disorder 效率與失衡并存
efficiency running alongside imbalance 構建政府調控機制
frame.a governmental regulatory mechanism 提高執政水平
enhance governance capability 改進社會服務
improve public service 奮發圖強
brace up 應對
cope with 在??方面
in terms of 而且??
coupled with 面對
in the face of
confronted with 有??特點的 characterized by 科技進步與技術創新
scientific and technological progress and technological
innovation 可以預料??
it can be predicted 高科技產業的興起
the emergence of high-tech industries 由??向??嬗變
push forward the evolution from ? to ? 農業經濟
agricultural economy 工業經濟
industrial economy 知識經濟
the knowledge-based economy 發生深刻的變化
undergo profound changes 與日俱增
increase on a daily basis / day by day 世界經濟的重組
the restructure of the world economy 資源和資本的總量
the total volume of resources and capital 技術知識和信息的積累和應用
the accumulation and application of technological
新東方高級口譯詞匯表
knowledge and information 世界的社會經濟發展
the world’s socioeconomic development 為了實現現代化目標
to fulfill the objective of modernization 振興中華民族的必由之路
the only road for the Chinese nation toward
revitalization 商業化、工業化和國際化的進程
the process of commercialization, industrialization and
internationalization 實施長期規劃
implement its long-range plan 適應??變化
make it geared to the changes 實施可持續發展的戰略
implement strategies for achieving sustainable
development 促進全國的創新工作
promote innovation on a national scale 努力解決國民經濟中的主要問題
make great efforts to solve major problems in national
economy 促進應用型科研機構轉制為企業
promote the transformation of applied scientific
research institutions into enterprises 鼓勵技術型企業的發展
encourage the development of technology-based
enterprises 適應市場需要
orient themselves to the needs of the market 充分發揮優勢
give full play to their strength in ?
扶持有利于高新技術發展的資本市場
help foster capital markets conducive to the
development of new and high-tech industries 建立風險資本機制
establish venture capital mechanisms 發展風險資本公司
develop venture capital vehicles 發展風險資本基金
develop venture capital funds 中小技術型企業
medium-sized and small technology-based enterprises 一支新生力量
a new vital force 啟動資金投入使用
put to use the start-up fund 掀起新浪潮
a new tide(be)surging up
國際科技界；全球經濟界；商界
the international community of science and technology;
the economic and business circles of the world 攜手共建新世紀的創業平臺
work in partnership with(the world)to build up a
platform.for innovation in the new century 不會妨礙任何人
pose no hindrance to anyone 聯合國首腦大會
the United Nations Summit 提出??的主張
put forward one’s proposal for sth.努力建設持久和平、共同繁榮的和諧世界
strive to build a harmonious world characterized by lasting peace and common prosperity 建立與這個新模式相符合的聯系方式
work out a scheme in line with this new mode 始終不渝地把自身的發展與人類共同進步聯系在一起
tie its own development with the common progress of humanity 新的發展觀
a new outlook on development 引發一些矛盾和摩擦
trigger some contradictions and frictions 回避矛盾
evade contradictions 4 新東方高級口譯詞匯表
緊密聯系在了一起
be closely linked 找到一種協商機制
find a consultation mechanism 化解矛盾、促進共同發展
resolve contradictions and promoting common development
采取互相尊重、平等對話、友好協商、互諒互讓的方式
adopt a method of mutual respect, equality-based dialogue, friendly consultation and mutual understanding and compromise 逐步建立雙邊或多邊協商機制
establish a bilateral or multilateral consultation mechanism 搞霸權政治
靠軍事實力來威脅別人
不惜動用武力解決問題
堅持??的原則
為達到這個目標努力奮斗
帶來持久地穩定與和平
humankind 中國抗日戰爭
戰爭爆發
反法西斯戰爭
反侵略戰爭
全面爆發
與??誓死周旋
日本侵略軍
擁有現代化裝備
不畏強暴
消耗日軍實力
持久戰；游擊戰
不怕挫折和犧牲
敵后戰場
使??疲于奔命
在戰略層面
打亂（調整）??戰略部署
為盟國爭取戰略間歇
打破??計劃
深陷
發動太平洋戰爭
集中大量陸軍
起到了獨特的作用
表現于??方面
防衛
損失
動情地說
多極化
在曲折中
practice hegemonic politics
threaten other with military might
resort to the use of force to settle issues
adhere to the principle of ?
strive hard to attain the goal
bring about enduring stability and peace for China’s War of Resistance against Japanese Aggression the outbreak of the war the antifascist war the war against aggression break on a full scale
be pledged to fight to the death against ?
the Japanese invading troops be armed with modern equipment dare to defy brutal force
drain the strength of Japanese troops a protracted and guerrilla warfare
not be daunted by the setbacks and the sacrifices the enemy’s rear area keep ? constantly on the run on the strategic level
disrupt(adjust)the strategic deployment win a strategic interval for the Allies disrupt the plan of ? be bogged down deep in..launch the Pacific war amass sufficient ground forces play a unique role in ? be manifested in ? aspects be in defense of suffer a loss of ?
remark with a touch of emotion
multipolarization
amid twists and turns
新東方高級口譯詞匯表
突飛猛進
develop by leaps and bounds
advance at an accelerated pace 探索與實踐
exploration and practice 更深刻的意識到
arrive at the deeper understanding that? 以合作謀和平
secure peace through cooperation 時代發展
progression of our times 擴大各國利益的匯合點
expand the scope of common interests of all countries 取得互利共贏
achieve mutual benefits and win-win results 多領域，多層次，多渠道的合作
multi-field, multi-level and multi-channel cooperation 時代潮流
the trend of the era 聯合國憲章
the UN Charter 和平共處五項原則
the Five Principles of Peaceful Coexistence 反對侵略戰爭，霸權主義和強權政治
be opposed to aggression, hegemony and power politics 在這一大的戰略前提下
under this strategic premise
全面建設小康社會的宏偉目標
the grand goal of building a moderately prosperous society 中國文化傳統
China’s cultural heritage 對外交往
external exchanges 崇尚親仁善鄰
advocate cordiality, benevolence and good-neighborliness 主張和而不同
believe in harmony without uniformity 統籌國內發展和對外開放
coordinate domestic development and opening-up to the outside world
超越傳統模式
transcend conventional development models 實現全面、和諧和可持續性發展
achieve a coordinated, sustainable and all-round development 構建社會主義和諧社會
build a harmonious socialist society 發生深刻變化
undergo profound changes 站在??的高度
in the interests of ?
from the prospective of
with the aim of
努力??
vigorous efforts must be made to ? 孔子
Confucius 己所不欲，勿施于人
Do not do unto others what you would not have them do unto you.鐫刻于
be engraved on 地處中國海岸線中點
lie at the mid-point of China’s coatline 長江出海口的交匯處
where the Changjiang River empties into the sea 緊靠繁華的上海市區
adjacent to the prosperous downtown area of Shanghai 背倚物阜民豐的長江三角洲
backed by the rich and populous Yangtze River Delta 面對太平洋及東南亞的發達國家和地區
vis-à-vis the Pacific and Southeast Asian developed countries and regions 得天獨厚的地理優勢
enjoy a unique geographic advantage 6 新東方高級口譯詞匯表
因??而得名
get its name from 田地阡陌縱橫的鄉村
a countryside of crisscross fields 在??方面
in terms of 影響
hamper 宣布??意向
declare its intent to do sth.把??列為
designate(this area)as(a Special Economic Zone)優惠政策和稅收優惠
preferential policies and tax incentives 改革開放的前沿
the forefront of China’s reform.and opening-up 快速發展的道路
(get on)the fast track of development 發生了巨大的變化
undergo tremendous changes 市政重點工程
key municipal project 正在建設
be well under way 地標性建設
landmark architecture 金橋出口加工區
Jinqiao Export Processing Zone 外高橋保稅區
Waigaoqiao Bonded Zone 張江高科技園區
Zhangjiang High-Tech Partk 信息咨詢
information consultancy 合理的發展結構
a sound development structure 先進的綜合交通網絡
advanced integrated transportation network 完善的城市基礎設施
improved municipal infrastructure 便捷的通訊信息系統
convenient and fast communication and information systems 良好的生態環境
a fairly good ecological environment 人間天堂
paradise on Earth 上有天堂，下有蘇杭
In Heaven there is Paradise;on Earth there are Suzhou and Hangzhou 名氣主要在??
the fame lie mainly in ?
淡妝濃抹總相宜
charming in either light or heavy make-up 飽覽西湖的秀色
a perfect delight to the eye 不妨漫步街頭鬧市
take it as a joy to stroll along the busy streets 一分為二
be bisected by 漣漪
ripples 四周山林茂密點綴著樓臺亭閣
thickly-wooded hills dotted by exquisite pavilions on four sides 景色最佳處
be at its best 歷代文人墨客的題詠
poems and inscriptions in its praise left behind by scholars and men of letters through the centuries
品種繁多
come in a great variety 專門生產
specialize in 其他特產
other specialties 供應各邦菜點
serve a wide range of cuisines 提供住宿
provide accommodation 指導方針
the guidelines 兩岸關系
Cross-Straits Relations 堅持??不動搖
unswervingly adhere to the one-China
principle 7 新東方高級口譯詞匯表
基石
cornerstone 現有的規定和文件
the existing provisions and documents 吞并
annex 不承認??共識
refuse to recognize the consensus 恢復兩岸對話和談判
resume dialogues and talks between the two sides of the Taiwan Straits 停止臺獨分裂活動
discontinue its secessionist activities 回到??的軌道上來
return to the course of ? 臺灣同胞
Taiwan compatriots 維護（保持）和平
preserve(maintain)peace 和平解決臺灣問題
a peaceful resolution of the Taiwan issue 符合??利益
in line with the fundamental interests
of …/ in agreement with…
當今世界和平與發展的潮流
the current trend of peace and development of the world平等協商；共議統一
confer with each other over reunification through consultation on an equal footing
共謀發展
seek common development 共同促進中華民族的偉大復興
promote the great rejuvenation of the Chinese nation 臺灣有關人士
the relevant personages 政黨
political parties 從民族大義出發
proceeding from the righteous cause of the nation 遏制臺灣分裂活動
check the “Taiwan independence” secessionist activities（把臺灣同胞同我們）分隔開來
insulate(Taiwan compatriots from us)照顧和維護他們的正當權益
attend to and safeguard thei legitimate rights and interests 廣大臺灣農名的切身利益
the fundamental interests of the broad masses of Taiwan farmers 兩岸客運包機
the Cross-Straits direct passenger charter flights 兩岸貨運包機
the cross-Straits direct cargo charter flights 向常態化發展
be developed into a regular practice 民間行業組織
non-governmental trade organizations(of both sides)莊嚴承諾
solemn commitment 決不妥協
make no compromise to ?
維護（危害）國家主權和領土完整
safeguard(undermine)state sovereignty and territorial integrity 重大原則問題
a matter of high principle 含糊；猶豫；退讓
equivocate;hesitate;concede 放棄“臺獨”立場
abandon their secessionist stand 停止一切臺獨活動
stop all “Taiwan independence”activities 履行??的承諾
fulfill the pledge(honor one’s commitment)“臺灣法理獨立”
“legalization of Taiwan independence” “憲改”
“constitutional reform” 由??共同決定
be decided collectively ??的事實從未改變
the fact ? remain unchanged 現狀
status quo 堅持??的立場
be committed to one’s stand / take the position 既然??
Given the fact that ? 不存在??的問題
there should be no such questions as ?
新東方高級口譯詞匯表
癥結
the sticking point(lie in the fact that)不懈努力
make unremitting efforts for sth.嚴肅思考
give serious consideration to sth.福祉
well-being 重要力量
a major force 無論什么情況下
under whatever circimstances 設身處地為他人著想
put ourselves in their position to think about their concerns and interests 切實解決
be addressed in a practical manner 對??有利的事
sth.(anything)beneficial to ?
(conducive to ?/ contribute to / help）旅美華人
Chinese residing in the US 看臺
the stands 橫幅
the banner 謙謙君子（的作風）
the typical manners of a modest and self-disciplined gentleman 中國文化中特有的 bred up in Chinese culture 狂傲自大
arrogant and self-conceited 被解讀為
be interpreted by 縮影
epitome 中國文化走向世界
Chinese culture reaching out to the world 孔子學院
Confucius Institute
西方文明優越論的強烈色彩
a strong sense of superiority of Western civilization 產生重大和深遠的影響
exert significant and far-reaching influence 與其他文化產生碰撞
run into conflicts with other cultures 使世界更加豐富多彩
make this world more diversified and more colorful 吐故納新
get rid of the stale and take in the fresh 植根于
rooted
超越傳統象征
transcend traditional symbols 大紅燈籠、絲竹樂器、旗袍
red lanterns, the traditional stringed and woodwind music instruments and cheongsam(mandarin gown worn by women)“仁政”
benevolent governance “和而不同”
being harmonious while remaining different “治國、平天下”
manage state affairs well and bring peace to the world “仁政”
policy of benevolence “王道”
benevolent administration “霸道”
high-handed rule / Rule by force “文明的共存”
coexistence of civilization “君子和而不同，小人同而不和”
Gentlemen are in harmony with each other in spite of differences between them, whereas base persons are in disharmony with each other in spite of uniformity among them.“萬物并育而不相害，all things on earth grow together without one doing harm to another 道并行而不相悖”
all doctrines in the world develop in parallel with each other without coming into conflict “共識”
consensus “認同”
identification 9 新東方高級口譯詞匯表
“同化”
assimilation 引起文明沖突
give rise to clashes of civilization 使文化最終走向單一化
lead to monoculturalism 導致文化霸權主義
result in cultural hegemony 有道德有學問
with goo learning and moral integrity 強迫別人接受他的主張
impose their own views upon others 不能和諧相處
be on bad terms with other people 宗教信仰不同和價值觀不同
religious beliefs and cultural values 多元化文化
diverse cultures
取之不盡的思想源泉
走向沖突
通過文化交往與對話
尋找交匯點
如果??那么??
（理論）用于
inexhaustible source of ideas get into clash
through cultural exchanges and dialogues seek a converging meeting point Should sb.do sth.,(there will be ?)apply sth.to(be applied to)
第五篇：新東方老師談BEC聽力復習的誤區
新東方老師談BEC聽力復習的誤區
BEC即劍橋商務英語證書考試，是劍橋大學考試委員會（UCLES）設立的。很多人誤認為BEC考試針對是那些學與商務有關的專業人員的，其實不然。因為無論你學的專業是什么，都要在某個特定的商務環境中運用，BEC考查的正是這種普遍存在的商務環境中應具備的通識與能力。劍橋大學考試委員會設立BEC考試的目的是在全球范圍內建立一個測試商界雇員英語水平的統一標準，使BEC證書被跨國公司和非英語國家的大公司用作商務英語測試標準，以評估在真實商務環境下雇員的英語水平，使人力資源部門能準確評估雇員商務英語的運用技能。因此，與我國的四、六級考試相比較，BEC考試更側重對英語實際運用能力的考查。換句話說，BEC中的考查內容都是可以馬上拿到實際工作中去的，不會出現所謂高分低能現象。
BEC2（VANTAGE）考試設計在指導思想上把聽力放到了相當重要的位置。從BEC2各部分所占比例來看，閱讀部分答題數為45，聽力部分答題數為30，兩者相比3：2，這在各類英語水平考試中所占比例而言其比重之大是少有的。另外，BEC2聽力部分題型設計的指導思想為考查考生理解在不同場合中，特別是各種環境中使用的英語口語的能力，尤其是提取其中重要住處和了解、歸納所聽內容大意的能力。這些都是實際商務活動中所必需的技能。
能否在BEC2考試聽力部分取得較高的分數，取決于三個方面：（1）是否具有良好的英語聽力；（2）對商務及相關行業的基本知識及詞匯是否熟悉；（3）對BEC2考試聽力部分的題型及其特點是否了解。良好的英語聽力是最基本的，很多人在訓練聽力時不得法，只是一味地反復聽，提高很慢。殊不知影響聽力的因素很多，比如說音變現象。多數學習者朗讀英語的習慣是把每個字發得過于清晰，而聽力材料中的NATIVE SPEAKER則有很多連讀，失音以及縮讀等現象，由于發音習慣不同，因此不適應，即使聽幾遍也不知所云。所以要想從實質上提高聽力，應該首先改善自己的朗讀和發音習慣。
聽力中還有一個誤區，那就是聽者試圖一個字一個字去聽，其結果往往是什么都沒聽著。其實正確有效的方式應該是聽語調，也就是每個句子中的重讀詞，因為被讀得重的詞往往是說話者要傳達給聽者的重點信息。這樣不但可以迅速地抓住所聽內容的大意，并且能節省大量的精力和時間。這一技巧對BEC2聽力的第二部分尤為重要。BEC2考試的內容適用于中層商務人員的工作范圍。中層商務人員需要有很強的對大量信息做出快速識別、反應的能力。在與各色人等打交道的時候，能否從他們的三言兩語中迅速判斷他們的職業或他們所在公司的業務，從而提高工作的效率和質量。
對商務及相關行業的基本知識及詞匯是否熟悉也是在BEC聽力考試中取得高分的重要因素。與普通英語有所不同，商務場合中的用語一般都有比較正式，單詞的含意也與普通生活詞匯不同，如ORDER一詞，在日常生活中表示“命令”，而在商務中則表示“訂貨”；又如日常生活中的“吃住”一詞在商務中有一個專用詞“ACCOMMODATION”，而不是“LIVING AND EATING”。如果對這些專用詞匯不熟悉，會大大影響聽力考試中的反應力，這也正是為什么很多過了四、六級的同學面對實際工作的英語束手無策的原因之一。通過準備BEC考試，可以系統地學習一些基本商務詞匯，了解常規的商務背景知識，從而為順利地走上工作崗位掃清障礙。
應對任何考試都必須熟悉其題型。BEC聽力考試有它不同于其他考試的地方，尤其是上面提到的第二部分。針對每個部分都有一些專門的小技巧，由于篇幅的限制，這里無法一一敘述。
總之，BEC是一項側重能力并且實用性較強的考試，它能真正實現英語的學以致用。因此，建議那些已通過四級并且希望畢業后在外企或合資企業就業的同學嘗試一下。
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