BEC词汇表(上海新东方老师精心总结)_新东方整理的bec词汇
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Gloary 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 iues A股 [例]
Our company will iue A shares on market.abroad [ ](adv.)to/in another country国外的 [例]
The sales director is abroad on busine trip.[同义词]
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.[同义词] 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.[同义词] away, off, miing
absenteeism [](n.)regular absence from work旷工 [例]
If motivation decreases, absenteeism is likely to increase.absorb [ ](v.)integrate a smaller item into a larger whole兼并、担负（费用）[例]
Head Office has absorbed the loes of our French subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 归纳成本法
[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.[同义词]
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 承兑银行
acce [ ] 1.(n.)entry to something通道 [例]
We have acce to claified information.[同义词]
entrance, paage 2.(v.)gain entry into computer data files获取计算机数据（文件）[例]
They shouldn‟t have been able to acce this file.[同义词]
output
account [ ](n.)record of financial transactions帐户
[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（广告或服务业）业务经理 [例]
Jack is the account executive of this advertising company.accounts payable a list of amounts owned to a busine to suppliers of goods and services 应付帐款 [例]
add an entry to accounts payable
accountancy [ ](n.)work of an accountant会计工作
[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会计师（员）[例]
To be a good and competent accountant, accounting principles should be strictly followed.accounts [ ](n.pl)financial records of a busine帐目 [例]
The bank would like to see the accounts.accruals [](n.pl)money owed which is due at a later date 增长额，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.[同义词]
accomplish, complete, finish
achievement [ ](n.)the succeful completion of something，something succefully completed 完成、成就
[同义词]
accomplishment, completion, perfection
acknowledge [ ](v.)confirm that something has arrived确认收悉 [例]
We acknowledge receipt of the shipment.[同义词]
admit, accept
acknowledgement [ ](n.)confirmation that something has arrived收条 [例]
After you have received the mail, please return your acknowledgement by fax.[同义词]
acceptance acquire [ ](v.)buy, obtain购得、占有 [例]
We acquired a company, shares, etc.[同义词]
obtain, get, procure acquisition [ ] the act of acquiring 收购
[例]
The good news from TCL: the acquisition of Schneider![同义词]
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.流通货币（相对于银行帐户中的货币）
[例]
The inflation increases active money.activity [ ](n.)type of busine业务 [例]
Our main activity is export /import trade.[同义词]
busine
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 lo 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.[同义词]
force majeure
actual [ ](adj.)real实际的 [例]
Our actual results were better than forecast.actual lo(n.)the real cost of something as opposed to a sum of money stated on paper实际损失（相对于帐面损失）
[例]
In the receion, for the latest fiscal year, our actual lo is much greater than the paper lo.[相关词汇] paper lo
actuals(n.)goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents实货（相对于期货）
[例] The merchant is especially interested in the trading of futures , not actuals.[同义词] physicals
adapt(to)[ ](v.)to make suitable to or fit for a specific use or situation.使适应 [例]
the ability to adapt quickly to a new situation [同义词]
adjustaddendum [](n.)an extra section that is attached to ,or follows , a letter , report,ect 附录，附件
[例]
write an addendum to a report [同义词]
appendix
addre [ ](v.)1.deal with 处理 [例]
addre public concerns
2.give speech to 演说
[例]
addre audience on a busine project
adjourn [ ](v)to stop(a court case, a meeting , etc.)for a time before beginning again 延期，休会
[例]
The board meeting has been adjourned to an uncertain date.[同义词]
postpone
adjust [ ](v)to settle an insurance claim 理算保险索赔
[例]
After the car accident, he made an insurance claim that will be adjusted soon.administration [ ](n.)organization and control of a company经营、管理 [例]
The administration power of a company also shows the internal control of the company.[同义词]
management
admin(n.)abbreviation for administration 经营、管理
administer [ ](v.)organize, control: 管理 [同义词]
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 预付款 [例]
Yesterday I received an advance on my monthly wage.(v)1.to increase 提高
[例]
On bull market , shares are advancing rapidly.[同义词]
increase
2.to pay something before it is due 预付
[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 预付（开）票据 [例]
Dear customer, we will send you the advance bill for that batch by air expre 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.[同义词]
deficit
advertise [](v.)announce something is for sale做广告 [例]
The soap is advertised on TV for its special flavor.[同义词]
announce
ad(n, inf)short for advertisement
ad valorem(adj.)of tax that is calculated as a percentage of the value of the goods从价征税 [例]
VAT is a kind of valorem tax.advertisement [ ](n.)notice/announcement that something is for sale广告 [例]
If you want your house sold, you should have put your advertisement in a more popular newspaper.advertiser [ ](n.)person/company which advertises广告商 [例]
Advertisers use various ways and media to promote their products.advertising [](n.)the busine of designing ads广告业 [例]
She‟s in advertising.advice [ ](n.)recommendation(s)about what you should do建议、通知（书）[例]
His advice was to close the factory.[同义词]
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 通知单
[例]
Before you deliver the goods, please fax us an advice note for our confirmation.advise [ ](v.)recommend what should be done建议、通知 [同义词] counsel, recommend, suggest
after-sales service(n.)service offered by a supplier to a customer to maintain or repair the product supplied售后服务
[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 成员，联号
[例]
That company is an affiliate of a prestigious holding group.[同义词] member(v.)to attach(a person or an organization)to a larger organization 附属于 [例]
The busine is affiliated to TCL Group.afmd(abbr.)aforementioned 上述的[例]
You can refer to afmd post addre for the dispatch.aftermarket [`](n.)a situation where a newly iued security is traded before its real price has been established in the stock market.二级市场 [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见票后付款
[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 lo or damage全保险.[例]
We insuranced the cargo against all risks.agenda [](n.)order of topics to be discued at a meeting会议议程 [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 busine there.[同义词]
representative, deputy
agiotage [ ](n.)the busine of buying and then later selling foreign currencies 套汇 [例]
That guy makes a big fortune by agiotage.[同义词]
arbitrage
airline [ ](n.)a busine 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电视(收音)广告节目时间 [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.[同义词]
aign, 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津贴
[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.[同义词]
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.[同义词]
aspiration, desire, yearning
amenity [ ](n.)a feature that increases attractivene or value, especially of a piece of real estate or a geographic location 生活福利设施
[例]
a sunny apartment with amenities including air conditioning [同义词]
facility, convenience
amortize [](v.)to pay off a debt by saving money on a regular basis分期清偿
[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 [同义词]
yearly
annual general meeting(n.)(AGM)a meeting of all the shareholders in a company年度股东大会
annul [ ](v.)to cancel something or stop it from being legally effective 废除,取消 [例]
The contract was annulled.[同义词]
nullify
annulment [](n.)the act of canceling something or stopping it from being legally effective 废除，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.[同义词]
backdate
anti-dumping(adj.)of ways in which a country protects its economy by preventing other countries from dumping in it.反倾销 [例] anti-dumping laws
apology [ ](n.)an acknowledgment expreing 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.[同义词]
attraction, charm 2.(v.)be attractive to吸引人的 [同义词]
attract, allure
appendix [ ](n.)a collection of supplementary material, usually at the end of a book附录 [例]
to use an appendix for any information [同义词]
addendum
apply [](v.)ask for something(in writing)（书面的）申请 [同义词]
We applied for a loan.applicant [ ](n.)person who applies申请人
[例]
The applicant shows outstanding advantages among the candidates pool.application [ ](n.)act of applying申请
application form(n.)pre-printed form to make a request for a job申请表 [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.[同义词]
aign, 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约定（会议）[例]
We fixed an appointment at four o‟clock.appraisal [](n.)calculation of the value of somebody or something 估价 [例]
Their appraisal of the necklace is about RMB 1,000.[同义词]
evaluation, valuation, aement
appraise [ ](v.)to judge the value of somebody or something估价 [例]
They appraised it was only worth $1.[同义词]
evaluate, ae
appraiser [ ](n.)person who judges鉴定者，估价官 [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学徒 [例]
Don‟t listen to him.Jack is only an apprentice.[同义词]
learner, beginner
apprenticeship[ ](n.)period of time spent learning a skill学徒年限，学徒身份 [例]
Jack served an apprenticeship with a carpenter.appropriate [ ](v.)to put an amount of money aside for a special purpose拨出（款项）[例]
They appropriated $10,000 for bribery.approve [ ](v.)agree to pa officially批准 [例]
They Board approved the new plan.[同义词]
accept
approval [ ](n.)agreement批准
aptitude [ ](n.)natural ability(to do a task)天资 [例] She had a high aptitude for busine.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.)proce of settling a dispute仲裁 [例] We shall have to resort to arbitration.[同义词] judgement, adjudication
area [ ](n.)region区域 [例]
His sales area is the North East.[同义词]
district, region, territory
arrears [](n.)money which is owed and has not been paid on time到期未付帐 [例]
The payment in arrears amounts to$100.[同义词]
arrearage, debt, liabilities
arrival notice(n.)a note sent by a carrier to the receiver(consignee)saying that goods have arrived 到货通知[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.[同义词]
fictitious person, juristic person
as per(adv)according to根据
[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 poible 及早
[例]
After the cargo reaches your dock,please inform us by fax or email asap.aemble [ ](v.)1.put(a product)together from component parts装配
[例]
After the internal innovation, the efficiency of workers‟ aembling machines has greatly improved.2.to bring or call together into a group or whole集合
[例]
Ask your colleagues to aemble in the meeting room at 10:15.aembly-line(n.)layout of workers and machines where the work paes from one worker to the next, usually on a moving belt, until it is finished装配线
[例]
All the workers should take care of the aembly line.aembly [ ](n.)putting(a product)together装配 [例]
We have automated aembly line.aembly point(n.)a place where people should gather in an emergency.集合地点
aented 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
ae [ ](v.)estimate the value of估价 [例]
The property was aeed at ￡20,000.[同义词] value, evaluate aement [ ](n.)calculation of value估价 [例]
a tax aement [同义词] evaluation, appraisal
aet [ ](n.)something of value which is owned by a company资产 [例]
Their company‟s major aet is its property.[同义词] property
aet backing(n.)the total value of the aets of a company divided by the number of ordinary shares iues.资产保证
[例]
We must ensure a solid aet backing for our company.aociate company(n.)a company of which more than 20%, but le than 51% of the share capital is held by another company.联营公司
[例]
This firm is an aociate company , not a holding company.current aets(n.)aets in daily use by a busine 流动资产
fixed aets(n.)property and machinery固定资产 [例]
Plants and machines are fixed aets.frozen aets(n.)aets which cannot be sold, usually because there is a dispute冻结资产
intangible aets(n.)aets which cannot be seen(such as goodwill, patents etc.)无形资产
liquid aets(n.)cash or bills which can be easily converted into cash流动资产 [例]
The amount of liquid aets is important to a company.tangible aets(n.)aets which can be seen(such as property, machinery etc.)有形资产
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 平价（市值等于票面值）[例]
She bought the shares at par.ATM(n.)automatic teller machine 自动取款机
[例]
You can draw cash from any ATM at any time in Shanghai by using this Visa Card.[同义词] cashpoint
attempt [ ] 1.(n.)trial, effort努力、尝试 [例]
We have made an attempt to enter a new market.2.(v.)try
attn(abbr)for the attentin of交由某人亲启 [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 highestbid拍卖
[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拍卖
[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 电话会议
[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审计 [例]
We require an audit confirmation from your account opening bank.auditing [ ](n.)official proce of checking the accounts of a company to see if they represent a true picture审计
[例]
The bank is under its annual internal auditing.auditor [](n.)person who audits审计员
authenticate [ ](v.)proof that something is real or true 认证
[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.[同义词]
certify
average [ ] 1.(n.)the number which is calculated by adding several figures together and then divided by the number of figures均数
[例]
The sales average has been around 250 units.[同义词] 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 股票平均买卖法
[例]
Average can maintain the price of a security.awarene [ ](n.)being conscious of something知道 [例]
He has no awarene about the transaction.axe 1.(v)remove or dismi somebody 解雇
[例]
Several thousand of jobs will be axed next month due to the great depreion.[同义词]
dismi ,sack, lay off ,fire 2.(n)removal or dismial 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.[同义词] rear, reverse 2.(adj.)from the past过去的、拖欠的[例]
We have a lot of back orders.3.(v.)support资助
[例]
The bank backed my new venture.[同义词] 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.[同义词]
antedate
back order(n.)an order for goods that have not yet been produced or supplied积压定单
[例]
After a long vacation, I found myself in a huge stack of back orders.[同义词] 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.[同义词]
default
backer [](n.)person who supports financially资助者 [例]
The company has some big backers.[同义词] patron, sponsor, benefactor
backing [ ](n.)support, usually financial one资助
[例]
Strong governmental baking makes the project very profitable.backhander [](n.inf.)a bribe, money given under the table贿赂 [例]
The chief director was arrested for his involvement in some backhander affairs.[同义词] bribe
backlog [](n.)build-up of work or orders which have not been proceed积压的工作（或订单）[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 备份
[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呆帐
[例]
The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.bad faith(n.)having a dishonest intention 欺诈
[例]
Bad faith will bring disasters to a cooperation in the long run.[反义词]
integrity，good-will
balance [](n.)amount which makes the total credits and debits equal收支平衡（差额）、结余 [例]
Additional balance statement will charge 10 USD.[同义词] equilibrium, equipoise, evenne
balance of payments(n.)international financial position of a country(account of imports, exports and invisible earnings)贸易收支差额
balance sheet(n.)statement of the financial position of a company or busine at a certain moment资产平衡表
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 succeful in circumventing this ban.[同义词] 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.[同义词]
deposit
BA(bank acceptance)a bill of exchange that is accepted by a bank for a fee.银行承兑汇票
[例]
We will iue 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(英国)银行假日
[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银行结单
bankrupt [ ]1.(adj.)unable to pay debts破产的 [例]
He was declared bankrupt.[同义词] insolvent 2.(v.)force someone to become bankrupt使破产
[例]
The high interest rates have bankrupted my busine.bankruptcy [ ](n.)state of being bankrupt破产 [同义词] 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 条形码
[例]
The invent of bar code has greatly speeded up the economy of supermarkets
bargain [ ]1.(v.)discu in order to reach agreement on price conditions讨价还价 [同义词] haggle, negotiate
2.(n.)item at a good(cheap)price物美价廉的商品
[例]
The cardigan is real a bargain for I just pay half of its previous price.bargaining [ ](n.)discuing in order to reach agreement 讨价还价 [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大律师
[例]
He is a top barrister specializing in financing law.[同义词]
lawyer ,solicitor, bar, counsel
b/e(abbr)bill of exchange 汇票
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.[同义词] fundamental, eential, elementary，batch [ ](n.)group of items made at same time一批 [例]
This batch of goods will be delivered by UPS.batch proce(n.)production proce based on converting a quantity of items at the same time批处理
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胜过
[例]
We have beaten our competitors to be the first on the market.[同义词] defeat, hit
behave[ ](v.)act举止
[例] You should behave yourself when attending such important banquet.below-the-line(adj.)below-the-line advertising;advertising which is not paid for页底的（广告）
[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比较和改进自己的产品
[例] Benchmarking has become one of the fashionable words in current management discuion.benefit [ ] 1.(n.)advantage;profit 好处,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.津贴,救济金 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残疾抚恤金
sickne benefit(n.)payments made while a person is on sick leave病假补助
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出价、投标 [例]
Those potential buyers of the company bid against each other.takeover bid(n.)出价收购
bidder [ ](n.)person who makes an offer投标人 [例]
The company will go to the highest bidder.bill [ ] 1.(n.)written list of money to be paid帐单 [例]
This bill does not include VAT.2.(v.)send a bill to someone开帐单
bill of entry(n.)a detailed list of goods prepared by the exporter or importer for examination by customs 报关单
[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.提单
billboard [ ](n.)large roadside advertising poster（户外）广告牌 [例]
The billboard of KFC is obvious everywhere.billing [ ](n.)1.proce of invoicing 开帐单
2.advertising;promotion 广告，促销
[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材料清单
billion [](n.)US:one thousand million（美）十亿;GB: one million million（英）万亿
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（银行存款）有赢余
black list list of goods, companies, people who are prohibited from trading黑名单 [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蓝筹股，热门的股票
[例]
Wise investors will show great interest in blue chips.blue-collar(adj.)relating to manual work体力劳动者
[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 discu important company busine董事会
[例] He will chair the board meeting tomorrow on the takeover iues.board of directors(n.)group of people chosen by the shareholders to develop company policy董事会议
[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债券
[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保税货物
[例] We need permiion 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 保税仓库 [例] The cargo is still in the bonded house.bonus [ ](n.)additional payment奖金，红利
[例]
Our department manager has been given an annual bonus for his good performance.[同义词] dividend
book [ buk ](v.)to arrange for(tickets or lodgings, for example)in advance;reserve 预订
[例]
The secretary has booked the manager in at the Hilton Hotel.books(n.pl)the financial records of a company公司帐目 [例]
The books of the company clearly reveals its bad debt.book value(n.)value of aets as recorded in the company‟s books帐面价值
[例]
Except at the time of purchase of the aet, the book value of the aet is seldom the same as its market value.bookkeeper [ ](n.)person who keeps the financial records of a company会计员
boom [ bu:m ](n.)time when busine activity is increasing繁荣 [例]
We must take advantage of the economic boom.[同义词] prosper, thrive, flourish boost(v)to increase the strength or value of something, to help and encourage something 推动 [例]
Lower interest rates will greatly boost the economy.bottleneck [ ](n.)a restriction in the normal work flow瓶颈，障碍 [例]
We‟ve got a bottleneck in our supply operations.bottom []1.(adj.)lowest最底处的[例]
rock-bottom price 2.(v.)bottom out, reach the lowest point 跌至底点
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支票被银行退票
[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 iue集体讨论
[例] The members of the board gave a brainstorm during the meeting held yesterday.branch [ ]1.(n.)local office of a large busine分公司 [例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, busine, or activities扩展 [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 proce 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品牌领导者 [例]
IBM is the brand leader in the field of portable computer.brand loyalty(n.)customer desire to continue buying the same brand品牌忠诚度 [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 lo收支平衡 [例]
We just broke even last year.breakeven point point at which revenue equals costs 收支平衡点 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简要介绍
[例]
The CEO briefed his senior managers on the project that is supposed to be the turning point for the fate of the firm.[同义词] 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（宣传产品的）小册子
[例]
They asked for a brochure about our services.[同义词] leaflet, pamphlet, booklet
broke[ ](adj, inf)without/out of money破产的，一文不名的 [例]
He was broke until he won the lottery.[同义词] insolvent
broker [](n.)person who buys and sells shares/currency etc.经纪人 [例]
That firm is acting as a broker.[同义词] agent, middleman
brown goods(n)items such as television sets and radios that are sold in cabinets made of wood or similar materials 茶色电器
[例] There are bloody competitions on China‟ brown goods market.[反义词]white goods
b-school(busine school)(n)a college or a department of a university providing busine courses to students商学院
[例] He graduated from a top-ten b-school in US.budget[ ](n.)plan of forecast income and expenditure收支预算
[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散货船
[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（行情看涨的市场）[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多头 [例] in a bull position [同义词]long position
bust [ ](adj inf)bankrupt破产的 [例] The f irm went bust.buyout(n.)the purchase of a company or busine购买下
[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 尽可能买断 [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 买方市场
[例] Too many entrants into this market created a buyer‟s market in TVs.[反义词] seller‟s marker
by-product [](n.)substance produced during the making of sth else 副产品 [例]
Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.[同义词] spin-off
byte(n)a unit of computer information consisting of a number of bits or binary digits 字节 [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计算机辅助设计
[例]
Each student majoring in architecture should learn CAD.call [ ]1.(n.)visit, telephone call访问，电话 [例]
The salesman plans to make seven calls.2.(v.)telephone打电话
call on(v.)visit拜访
[例]
He will call on our major customers next week.campaign [ ](n.)plan of action（商业）活动 [例]
advertising campaign
candidate [ ](n.)person who puts himself/herself forward for a job候选人，应聘者 [例]
Several managers normally interview one candidate because this increases the likelihood of making a good choice.[同义词] applicant
canteen [ ](n.)factory restaurant食堂
[例]
All the employees of the company have their lunch in the canteen.canva [ ](v.)to go through(a region)or go to(persons)to solicit votes or orders游说,向… 拉选票 或拉生意
[例]
Please canva your customers for orders.capacity [ ](n.)amount which can be produced生产能力 [例]
We are working at full capacity.capital [ ](n.)money, property and aets used in a busine（投入）资本 [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 文字说明,字幕 [例]
We have noted your letter of November 28 under the above caption.[同义词] title
captive market(n)a situation where buyer‟s have no choice of goods or have to deal with only one seller 垄断市场[例] This firm is the only manufacture of CD players in the country and gains a lot from such captive market.[同义词] monopoly
capture[ ](v.)take占有，夺取 [例]
We captured 20% of the market.career[ ](n.)job or profeion for which one is trained and which one intends to do throughout one‟s life事业生涯
[例]
People have to decide how important work and career are to be in their life.carrier(n)a person or busine that transports goods for commercial purposes 承运人 [例] Please arrange the carrier for delivering this batch of goods.[同义词] haulier
carry on(v.)continue坚持
[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现金
[例]
Carrying cash is very dangerous and inconvenient for foreign travelers.[同义词]
money, currency
2.(v.)exchange a cheque for cash兑现（支票）
cash crop(n)the produce grown by farmers who intend to sell it rather than use it themselves 经济作物 [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现金流转
[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 现金比率
[例] In order to better deal with poible bank-rush, banks should keep a reasonable cash ratio.casual labour one that serves or appears at irregular intervals, especially a temporary worker临时工人 [例]
All work is done by casual labour.catalogue [US catalog] a sales publication which lists products and prices产品目录 [例]
When doing import trading, you should get to know the exporter‟s catalogue.[同义词]
list, inventory
cater for(v.)service, deal with供应
[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餐饮业
[例]
Catering industry met depreion for SARS in Asia.catch a cold to lose money in a busine deal 亏本
[例] During that severe receion, 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 原产地证书 [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” 保兑支票 [例] We only accept certified cheque.[同义词] marked cheque
chain [ ](n.)number of shops belonging to one company连锁店 [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.[同义词]
preside
challenger [ ](n.)company which enters a market where others are already established 挑战者
[例]
New Asia Snack is a competitive challenger to KFC.channel [ ](n.)means by which goods pa from one place to another（销售）渠道 [例]
The main distribution channel is through supermarkets.charge [ ](n.)payment to be made for a service费用
[例]
There is no service charge included in the bill – it is at your discretion!chart [](n.)diagram which displays information visually 图表 [例]
Please draw a chart on sales volume of this month.[同义词]
diagram,graph
bar chart uses columns to show relative heights直方图
flow chart shows proce from first to last step流程图
organization chart(n.)a chart which shows how a job relates to other jobs and where it fits in the overall 组织机构图
[例] Please give me an organization chart of that company.pie chart shows data in a circle cut up into segments圆型图
checklist(n.)a list of items to be noted, checked, or remembered清单 [例]
a checklist for shopping
checkout[](n.)place where goods are paid for in a shop结帐处 [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 执行总裁
[例]
Jack Welch , the former CEO of GE is the No.1 CEO in the world.CIF COST, INSURANCE AND FREIGHT到岸价格
circular [ ](n.)a copied leaflet which is sent to people 传单，大量分发的广告页 [例]
Have you seen the circular handed out in the street? [同义词]
notice, advertisement
claim[ ] 1.(n.)request for money索赔 [例]
We put in an insurance claim after the accident.2.(v.)ask for money索赔
[例]
We claimed $50,000 for the damaged car.claimant [](n.)a party that makes a claim（根据权利）提出要求者, 原告
claified 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分类广告
[例] I will place a claified ad for the coming auction.clear(v)1.to dispose of goods 抛售
[例] The stock sold their goods at cost price in an attempt to clear old stock.2.to pa goods through customs 清关
[例] clear the goods
clear(adj)net 净的[例] The clear profit is very little after deduction of all expenses.clerk [ ](n.)person employed in an office to do routine tasks职员
[例]
She was employed as a bank maintenance clerk after her graduation.client [ ](n.)person or company buying a service客户 [例]
Nowadays good service is a very important aspect to the bank‟s clients.clientele [ ](n.)a body of customers or patrons 顾客（总称）[例]
a restaurant's clientele
Co(n.)abbreviation for company“公司”的缩写
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 协作
[例]
The efficient collaboration will bring mutual benefit to both sides.collective bargaining(n.)negotiations between unions and employers about conditions, wages, etc.集体协定，劳资双方就工资等问题谈判
[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 商业的[例]
commercial area [同义词]
trading, mercantile
commercial(n.)advertisements on TV or radio（电视插播的）商业广告 [同义词]
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使商业化 [例]
They have a good research reputation but they find it difficult to commercialize their products.commiion [ ](n.)proportionate amount of money paid to a sales person/agent, usually a percentage of the sales made佣金
[例]
We offered the agent a 10% commiion.commitment [ ](n.)acceptance of values or pursuit of objectives 许诺,承担义务 [例]
We have not made any commitment in this respect.[同义词]
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 每天乘车往返上下班 [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有限责任公司
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 lo or damage补偿 [例]
The director decided to compensate those who had been hurt in the working accident.compensation [ ](n.)something, usually money, given to someone for lo or damage 赔偿（金）
compete [ ](v.)succeed in doing better than(another person/company)竞争 [例]
It‟s difficult to compete with low-priced imports.competition [ ](n.)proce of trying to do better竞争 [例]
The competition is very fierce.competitor [ ](n.)person/company that competes竞争者 [例]
Dozens of competitors are applying for the position of sales manager.[同义词]
rival, opponent, adversary competitive[ ](adj.)of a product which competes well有竞争力的 [例]
It‟s important to keep a competitive edge.[同义词]
rival, competing, vying, combative
competitive edge(n.)advantage竞争优势 [例] We have competitive edge in this respect.competitivene(n.)proce of being competitive 竞争力
competence [](n.)ability to do a job well, skill or efficiency能力，胜任 [例]
The promotion of an employee should be judged chiefly by his competence.[同义词]
ability, capability
component []1.(n.)piece of machinery机器部件
2.(n.)part that goes into the final product产品零件 [例] This new type of machine contains many components.[同义词] part，replacement
complimentary [ ](adj.)given free to repay a favor or as an act of courtesy 免费赠送的 [例]
complimentary ticket
concentrated marketing(n.)marketing directed at one segment of the market密集性市场策略
condition [ ](n.)1.general state 状态2.term of a contract 条款
conditions(n.pl)situation状况，环境
[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雇佣条款 [例]
Do all the workers make clear of conditions of employment?
configuration [ ](n.)organization and layout of equipment生产设备的布置
[例]
Better configuration can increase operational efficiency.conflict [ ](n.)disagreement争执
[例]
Conflict can clear the air by letting people get their bad feelings „off their chest‟.[同义词]
clash, collision, disagreement
conglomerate [ ](n.)group of companies jointly owned producing different products企业集团
[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.[同义词]
deliver, transfer, convey
consignee(n)a person or an organization intended to receive goods sent 收货人 [例] We will inform the consignee of the date of shipping.[同义词] receiver
consignment [](n.)group of goods sent in one load 运送之物 [同义词]
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.[同义词]
unit, join, combine
consolidated accounts accounts of subsidiaries grouped together with the parent company合并账目
consortium [ ](n.)a group of companies formed for a special purples, for example, to bid for a large contract协会, 联盟,(国际)财团
[例] In order to bid for a large contract, these several companies formed a consortium.[同义词] syndicate
consultancy [ ](n.)a busine or agency offering expert or profeional advice in a field咨询公司
[例]
open a financial consultancy
consultant [ ](n.)one that gives expert or profeional advice咨询官 [例]
She is the No.1 marketing consultant , esp.in promotional strategies.consumables [ ](n.pl)goods which are used up in the production n proce消耗品
[例] In order to get final products, we must use up a lot of consumables in the production proce.consumer [ ](n.)person who buys goods or services消费者 [例] In this theory the consumer is aumed to be rational.consumer behavior purchasing patterns of consumers 消费者行为
[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生活消费品 [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 集装箱
[例]Near the dock you can see many container trucks being driven into and out of the port.contingency [](n.)poible emergency which, if it happens, will need immediate action突发事件,意外事故
[例] It is a real contingency to him that the marketing price fluctuates violently.continuous proce(n.)a production system in which materials move continuously through the proce连续生产, 连续处理
[例] Tomorrow he will show us the continuous proce of that production.contract [ ](n.)legal agreement between two parties合同 [例]
He signed a 2 years‟ contract with the company employing him.[同义词]
agreement, pact, compact
contractor [ ](n.)a person or party who provides goods or services under a legal agreement订约人
[例]
Who are contractors of the two parties respectively?
contractual [ ](adj.)describing the relationship under a legal agreement契约的 [例] We have no doubt that you will respect the solemnity of contractual obligations.contribute [ ](v.)give support(often money)捐献 [例]
We contributed to the charity fund.[同义词]
supply, furnish, provide contribution [ ](n.)amount of support or money given贡献 [同义词]
donation
conversion [ ](n.)proce of changing inputs into finished products（投入）转化（为产品）
[例] Finally we made a conversion of raw materials into finished products.[同义词]
transformation, transfiguration, alteration
convertible currency(n)money that can be exchanged for the currency of another country 可自由兑换货币 [例] Till now , RMB is not a convertible currency.copy [ ](n.)text specially written for an advertisement or a brochure（广告）解说词 [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 版权
[例] China should reinforce her law to punish infringement of copyright.copywriter [](n.)person who writes copy for advertisements etc.广告文字撰稿人
core time(n.)period of working day when all employees must be at work 固定工作时间(see also flexitime)[例] However, you must all be here for core time from 10 till 3.corporate [ ](adj.)referring to the whole company法人组织的 [例]
Corporate advertising sells the company, not its products.correspondence [ ](n.)communication by the exchange of letters通信，商务信函
[例]
Correspondence can be a key to succe.33 courier [ ](n.)a person or an organization employed to carry important papers and packages.快递
[例] We use UPS as our courier for the shipping notice and the tracking Number is 231.[同义词]
meenger, 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间接成本
overhead costs(n.pl)day-to-day costs of running a busine营业间接成本
running costs costs of day-today management of a company日常经营成本
unit cost(n.)total labour, material and overhead costs to produce one unit单位成本
variable costs costs which increase or decrease as production changes 可变成本
cost-effective(adj.)which gives value划算的 [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 证明（书）[例] academic credentials
[同义词]
certificate, diploma, licence
credit [](n & adj)time given to a customer to pay赊账期限 [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信用证
credit limit maximum amount that a customer can owe信用额度限制
credit rating amount which a credit agency thinks a company/person should be allowed to borrow客户信贷分类
creditor [ ](n.)person who is owed money债权人
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.creditworthine(n.)ability to repay money borrowed信誉度 [例] We should check your creditworthine before we give you loans.crisis [ ](n.)dangerous/difficult/serious situation危机 [例]
a banking crisis [同义词]
emergency, exigency, dilemma
criterion [ ](n.)a standard, rule, or test on which a judgment or decision can be based标准
[例]
Quality is our main criterion.[同义词]
standard
critical path analysis(n.)network planning technique for scheduling projects关键途径分析 [例] He asked his secretary to prepare a critical path analysis.currency [ ](n.)money which is used in a particular country通货 [例]
There are still some existing Chinese regulations governing foreign currency.[同义词] money, cash, legal tender
hard currency currency of a country with a stable economy 硬通货
current [ ](adj.)referring to the present time 当前的 [例]
current leaders [同义词] presend, ongoing, prevailing
current account bank account from which a customer can withdraw money at any time 经常帐户
[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流动负债 [例]
Too many current liabilities is risky to a company.customer [ ](n.)person/company who buys goods 消费者 [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 削减
[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，廉价的 [例]
Today we can taste that cut-price pizza after we finish shopping.cut-throat(adj.)fierce, intense残酷的 [例]
cut-throat competition
cv [,;,](n.)(=curriculum vitae)written statement of education and previous employment履历
[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周期时间 [例] Cycle time should be condensed next year.36 D D/A 1.deposit account定期存款
2.document against acceptance 承兑交单
damages [ ](n.pl)money claimed for harm done 赔偿金 [例]
We are claiming damages for unfair dismial.[同义词]
compensation,reparation
danger money(n)extra money or high wages paid to people working in hazardous conditions危险工作津贴 [例] All medical staff who were fighting SARS to save patient‟s life received danger money.database [ ](n.)date bank 数据库
day book(n)a book containing records of invoices, credit notes, etc.日记帐 [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最终期限 [例]
The deadline for the application is tomorrow morning.deal []1.(n.)1.busine 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.[同义词]
trade, bargain, negotiate
dealer [ ](n.)person who buys and sells商人 [例]
a foreign exchange dealer [同义词]
merchant, trader, tradesman
dear [ ](adj.)high-priced;expensive昂贵的[例]
a dear gift [同义词]
expensive, costly, pricey
dear money(n)money that is difficult to borrow because of high interest rate 高利息借贷资本 [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 公司债券
[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记入借方 [例] debit＄5 against a person's account
direct debit money withdrawn automatically from a bank account for regular payments直接借记
debt [ ](n.)money owed 债务 [同义词]
liability, obligation, due
to get into debt 负债
to be out of debt 不欠债
to pay off a debt 偿清债务
debt ratio(n)the relationship between the total amount of money owned by a company and the company‟s shareholder‟s funds负债比率
[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.debtor [ ](n.)person who owes money 债务人
aged debtors companies which owe money listed according to age of debt 长期债务人
declare[ ](v.)make an official statement公布 [例]
The company declared interim profits of 420 million.decline [ ]1.(n.)slow fall下滑 [同义词]
decrease 2.(v.)fall slowly下滑 [同义词]
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 lo.[同义词]
subtract, take away
deductible [ ](adj.)which can be deducted可扣除的38 [例]
tax-deductible
deduction [ ](n.)subtraction from the total figure扣除，减除 [例]
after deduction of tax [同义词]
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违约 [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 proce.defer [ ](v.)to put off to a later date推迟
[例]
Please defer shipment until you receive our further instructions.[同义词]
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.[同义词]
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 通货紧缩
[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委派为…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大会代表
[例] We note that you will have delegated your Mi Chris to attend the Shanghai Fair.delegation [ ](n.)group of delegates代表团
[例]
The Shanghai Trade Delegation was warmly received at Hong Kong Spring Commodities Fair.39 deliver [](v.)transport goods to a customer送货
[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供货周期 [例]
We should try to shorten the delivery cycle.demand [ ](n.)1.request for payment请求偿付 [例]
First demands were iued 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需求的监督和调节
[例] They decided to carry out demand management to get information from consumers.demotivated(adj.)not interested失去动力的[例] The depreion of economy demotivated them at last.denationalize [](v)to put a government-owned company or industry back into private ownership 私营化
[例] Sooner or later, China‟s communication sector will be completely denationalized.[同义词] privatize
department [ ](n.)part of an organization部门
[例]
The employment manager would like to talk to some of the company‟s supervisors and department heads.[同义词]
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，储蓄存款 [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仓库 [例]
The goods are temporally stored in the depot near the port.depreciate[ ](v.)reduce the value of aets in the accounts over a certain time贬值
[例]
We depreciate busine equipment over 5 years.[同义词]
devalue, devaluate
depreciation [ ](n.)reduction in the value of an aet贬值
[同义词]
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 depreion caused many companies to lay off their workers which would result in deskilling of staff.desktop [](n.)desktop computer 台式电脑
despatch [ ] see: dispatch
devalue [](v.)reduce the value of a currency against other currencies（货币）贬值 [例]
The war inside the country severely hurts the consumers‟ confidence and devalues its currency in the international financial market.[同义词]
depreciate, devaluate
devaluation [ ](n.)the deduction in the value of a currency against other currencies（货币）贬值 [同义词]
depreciation, deflation
differentiate [ ](v.)to make something different or highlight the difference between two things区别
[例] It is hard to differentiate the one from the other.[同义词] distinguish, set apart,separate differentiation [ ](n.)making sure that a product has distinguishing features区别
[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 差价
[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，指挥 [例]
He directs our sales operation.[同义词]
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] 执行总裁
direct flight flight without transfer 直航
direct mail(n.)selling a product by sending information through the post直接邮寄广告 [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直销 [例] Direct selling can save a lot of money.directory [ ](n.)reference book containing listings目录
[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 [同义词]
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.dismi [ ](v.)remove from employment, sack(inf)解雇 [例]
You are dismied for your poor performance and bad working attitude.[同义词]
discharge
dismial [ ](n.)act of dismiing解雇 [例]
These rules are formal-such as the procedure for dismial.[同义词]
discharge
dispatch 1.(n.)sending goods to a customer送货 [例]
dispatch department 2.(v.)send goods to customers送货
display [] 1.(n.)show/exhibition of goods展览
[例]
There was a display of the latest research at the trade fair in Frankfurt.2.(v.)show, exhibit展览
dispute [ ]1.(n.)a disagreement争论 [例]
We hope the matter in dispute will soon be settled.2.(v.)to disagree争辩
distribute [ ](v.)send out goods from the manufacturer to the end user分销 [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分销
[例] Have you prepared for the distribution of the goods?
distributor [](n.)person or company which sells goods for a manufacturer分销商 [例]
We are the sole distributors.diversify [ ](v.)extend into new busine areas多元化 [例]
Although we are a chemicals company, we diversified into publishing.[同义词] 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 aets出售 [例]
We cannot divest all aets.dividend [ ](n.)percentage of profits paid to shareholders红利 [例]
The size of the dividend payment is decided by the board of the directors.[同义词] bonus
dividend per share(n)the amount of money paid by a company to its shareholders divided by the total number of shares iues 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部门
[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文件资料
[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（波士顿距阵中）市场占有率低、增长率慢的瘦狗产品
donate [ ](v.)to present as a gift to a fund or cause;contribute捐赠 [例]
TOSHIBA donated $ 5 m to Cambridge Univ.[同义词] give, bestow
domestic [ ](adj.)referring to the home market国内的 [例]
Large domestic market encourages us to explore overseas markets.[同义词] internal
dominant [ ](adj.)most prominent as in position of market（市场）领导地位的 [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头期款购买时的部分付款
down market(n.adj & adv)cheap, low end of the market 低端市场(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 busine or economic activity低迷时期 [例]
There is a terrific downturn in retail sales six years ago.DP(n.)(=Data Proceing)the use of data by computers数据处理
drawer [ ](n)one that draws, especially one that draws an order for the payment of money 开票人
[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训练
[例]
easy and short drills
drive []1(n.)energy内驱力,冲劲 [例]
His drive was worn out in the long run.[同义词] vigour
2.(v.)urge forward催使，促进
[例]
New technological solutions are needed to tackle the problem and to help drive businees forward to improve their productivity and output.[同义词] propel, push, impel
due [ ](adj.)owed应付的，到期的 [例]
This debt became due last week.dull [ ](adj.)(of busine or market)sluggish;flat 不景气的 [例] The busine 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.[同义词] copy
duty-free(adj.)
exempt from customs duties 免税的 [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赚钱的,有利润的 [例]
This project doesn‟t make economic sense.2.referring to state of the national economy经济的 [例]
There is an economic crisis.economic efficiency(n.)the ratio of outputs to inputs经济效益 [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.经济制裁
[例] The UN decided to life the long-term economic sanctions on Iraq.economical [ ](adj.)money-saving节约的 [例]
an economical car [同义词] thrifty
economics [](n.pl)the study of macro and micro economics经济学
economist [](n.)person who specializes in the study of economics经济学家
economise [](v.)save money by spending le节约
economies(n.pl)savings积蓄
[例]
We need to introduce some economies.economy [ ](n.)financial organization of a country经济体制 [例]
a free market economy
economy cla the cheapest cla of a air travel经济舱
economy of scale 规模经济
edge [ ](n.)advantage优势 [例]
a competitive edge
effective [ ](adj.)able to produce the right results有效的，给人深刻印象的 [例]
The new pricelist will become effective from January.；an effective resume [同义词] 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.[同义词] effective, effectual, efficacious
(be)eligible for qualified or entitled to be chosen有资格的[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雇佣 [例]
During the year we employed an average of 65.[同义词] engage, hire
employee [ ](n.)person taken on as a paid worker雇员 [同义词] worker
employer [ ](n.)person or organization that takes on paid workers雇主 [同义词] bo, 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背书，认可
[例]
Please cable us as soon as your application for import license has been endorsed.[同义词] approve, sanction, ratify
endorsement [ ](n.)acceptance背书 [例]
Our products have met with wide endorsement.47
endow [ ](v)to provide with property, income, or a source of income 资助，捐赠 [例] This research project is endowed by an international charity.enduser(n.)person who actually uses a product or service最终用户
[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雇佣 [例]
Congratulations, Chris!Our company engages you.[同义词] hire, employ, take on
end-product(n)the final article produced by the manufacturing proce 制成品 [同义词] finished goods
enter [ ](v.)go into进入（市场）[例]
We entered the market in 1980.enterprise [ ](n.)a busine organization企业
entitle [ ](v.)to give a right to授权 [例]
We feel we are entitled to make this request.[同义词] qualify, authorize, empower
entitlement(n.)a person‟s right权利 [例]
He has the entitlement to sell the house.environmentally-friendly(adj)of activities , products, production procees, etc that do not harm the environment 环保的[例] Our products are environmentally-friendly , so they are welcomed by our customers.[同义词] green
holiday entitlement(n.)the right to have holiday休假权利
[例]
in the UK holiday entitlement generally ranges from three to six weeks per year
entrant [ ](n.)one that enters a market市场进入者
[例]
This firm is a new entrant showing tremendous potentials.entrepreneur [ ](n.)person who starts and runs a company/busine企业家 [例]
Entrepreneur needs special innovative spirit and acute busine sense to win the final succe.48
entrepreneurial(adj.)have the very spirit of an entrepreneurial, such as creativene and taking risk to run the enterprises etc.企业家（精神）的 [例]
entrepreneurial flair
environment [](n.)surroundings环境
[例]
To be claed 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]
Aets 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)企业资源计划
estimated demand(n.)rough or approximate calculations of demand估测需求量 [例]
What about the estimated demand of portable computers in this city?
ETA(estimated time of arrival)估计到达时间 ETA of our goods is 12th May.evaluate [ ](v.)calculate the value of something评估
[例]
The training and development manager plans, organizes and evaluates training programmes.evaluation [](n.)calculation of value评估
exchange rate =rate of exchange
relation in value between kinds of money used in different countries汇率 [例]
What is the exchange rate between US dollar and RMB?
exhibit [ ]1.(n.)goods or services displayed at a fair or trade show展览 [例]
The exhibit of mobile phones has drawn special interest of young people.2.(v.)display products or services at a show展览
exhibition []（n.)show of goods展览会
expand [ ](v.)get bigger扩张，发展
[例]
The market is expanding.[同义词] stretch, spread, enlarge
expansion [ ](n.)increase in size扩展 [例]
The firm is planning for rapid expansion of its market.[同义词] enlargement, amplification
expect [](v.)wait for sb.for a talk , discuion etc.找某人 [例]
Jack, Mr.Caon is expecting you in his office![同义词] await
expenditure [ ](n.)amount of money spend花费 [例]
Capital expenditure is the money we have spent on fixed aets.[同义词] spending, expense
expenses(n.pl)money paid for covering extra costs费用 [例]
The fee did not include travel expenses.experienced [](adj.)skilled or knowledgeable as the result of active participation or practice 有丰富经验的[例]
She was an experienced chef.[同义词] practiced, versed, familiar
expertise [ ](n.)particular knowledge or skill专门技术
[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 paport expires in a month.[同义词] terminate
exposure [ ]1.(n.)publicity given to a product or company 公开,曝光
2.(n.)total audience number reached by an advertisement知道某广告的总人数 [例] Have you counted the exposure reached by that attractive advertisement?
Euro [](n)(from 1999)the currency of the European Economic and Monetary Union 欧元
