第一篇：BEC词汇表(是上海新东方老师精心总结的)
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国外的
[例]
The sales director is abroad on business 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, missing
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 losses 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.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
access [ ] 1.(n.)entry to something通道
[例]
We have access to classified information.[同义词]
entrance, passage
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 access 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 business 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 business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 successful completion of something，something successfully 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 business业务
[例]
Our main activity is export /import trade.[同义词]
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.[同义词]
force majeure
actual [ ](adj.)real实际的 [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实际损失（相对于帐面损失）[例]
In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.[相关词汇] 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]
adjust addendum [](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
address [ ](v.)1.deal with 处理 [例]
address public concerns
2.give speech to 演说
[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 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 business 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 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 loss or damage全保险.[例]
We insuranced the cargo against all risks.agenda [](n.)order of topics to be discussed 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 business there.[同义词]
representative, deputy
agiotage [ ](n.)the business 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 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]
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 attractiveness 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 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]
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, assessment
appraise [ ](v.)to judge the value of somebody or something估价
[例]
They appraised it was only worth $1.[同义词]
evaluate, assess
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 pass 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 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 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装配
[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装配线 [例]
All the workers should take care of the assembly line.assembly [ ](n.)putting(a product)
together装配
[例]
We have automated assembly line.assembly point(n.)a place where people should gather in an emergency.集合地点
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估价 [例]
The property was assessed at ￡20,000.[同义词] value, evaluate
assessment [ ](n.)calculation of value估价
[例]
a tax assessment [同义词] evaluation, appraisal
asset [ ](n.)something of value which is owned by a company资产
[例]
Their company‟s major asset is its property.[同义词] property
asset backing(n.)the total value of the assets of a company divided by the number of ordinary shares issues.资产保证
[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.联营公司
[例]
This firm is an associate company , not a holding company.current assets(n.)assets in daily use by a business 流动资产
fixed assets(n.)property and machinery固定资产 [例]
Plants and machines are fixed assets.frozen assets(n.)assets which cannot be sold, usually because there is a dispute冻结资产
intangible assets(n.)assets which cannot be seen(such as goodwill, patents etc.)无形资产
liquid assets(n.)cash or bills which can be easily converted into cash流动资产
[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 highest bid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 process 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.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.[同义词]
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 processed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, evenness
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 business 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 successful 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 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 business.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.)discuss 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.)discussing 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, 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 discussion.words in current
management
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
sickness 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.process 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 discuss important company business董事会
[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 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 assets as recorded in the company‟s books帐面价值
[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会计员
boom [ bu:m ](n.)time when business 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 issue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 business分公司
[例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, business, 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 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 loss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(business school)(n)a college or a department of a university providing business 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 business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.canvass [ ](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 canvass 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 assets used in a business（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 profession 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 business 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 possible 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 depression for SARS in Asia.catch a cold to lose money in a business deal 亏本 [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 pass 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 process 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
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分类广告 [例] I will place a classified 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 pass 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
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.commission
[
]
(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% commission.commitment 承担义务
[例]
We have not made any commitment in this respect.[同义词]
pledge, engagement, promise
[
]
(n.)
acceptance of values or pursuit of objectives 许诺,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 loss 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 loss 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.)process 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.competitiveness(n.)process 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 [ 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
]
(n.)organization and layout of equipment生产设备的布
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 business or agency offering expert or professional advice in a field咨询公司 [例]
open a financial consultancy
consultant [ ](n.)one that gives expert or professional 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 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消费者
[例] In this theory the consumer is assumed 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.)possible 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 process(n.)a production system in
which materials move continuously through the process连续生产, 连续处理
[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.)process 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 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 success.courier [ ](n.)a person or an organization employed to carry important papers and []
(n.)person who writes copy for advertisements etc.广告
packages.快递
[例] We use UPS as our courier for the shipping notice and the tracking Number is 231.[同义词]
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间接成本
overhead costs(n.pl)day-to-day costs of running a business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.creditworthiness(n.)ability to repay money borrowed信誉度
[例] We should check your creditworthiness 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.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 dismissal.[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.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.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 loss.[同义词]
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，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 process.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 Miss 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.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 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 depression 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 assets in the accounts over a certain time贬值
[例]
We depreciate business equipment over 5 years.[同义词]
devalue, devaluate
depreciation [ ](n.)reduction in the value of an asset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 depression 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
[ features区别
[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.dismiss [ ](v.)remove from employment, sack(inf)解雇
[例]
You are dismissed for your poor performance and bad working attitude.[同义词]
discharge
dismissal [ ](n.)act of dismissing解雇
[例]
These rules are formal-such as the procedure for dismissal.[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 business 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 assets出售 [例]
We cannot divest all assets.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 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 business or economic activity低迷时期
[例]
There is a terrific downturn in retail sales six years ago.DP(n.)(=Data Processing)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.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 businesses 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 business or market)sluggish;flat 不景气的
[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 less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 class the cheapest class 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] 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 acceptance背书
[例]
Our products have met with wide endorsement.endow [ ](v)to provide with property, income, or a source of income 资助，捐赠
[
]
(n.)
[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 process 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 business 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 processes, 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/business企业家
[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.企业家（精神）的 [例]
entrepreneurial flair
environment [](n.)surroundings环境
[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 , discussion etc.找某人
[例]
Jack, Mr.Casson 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 assets.[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 passport 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 F factor [ ](n.)thing which is important要素
[例]
Price is an important factor when deciding our strategy.[同义词] element, component
factoring [ ](n.)business of buying debts at a discount打折扣购买债务的业务
facilities(n.pl)equipment or buildings used in the production process设备
[例]
The club has many convenient facilities.fail-safe system(n.)a system which is almost totally protected against crucial accidents自动保险体制 [例] We should check if the fail-safe system works well.family business家族企业
fashionable(adj.)trendy时尚的
[例]
Nike is a fashionable brand of sportswear.fast –moving consumer goods(n)cheap, everyday items that are bought and used up quickly 快销消费品
[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（产品）有瑕疵的
[例]
sorry for our faulty pilot products [同义词]
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对职业性服务的报酬
[例]
The commission fees are usually higher in the foreign bank than those local bank.[同义词]
payment, reward, remuneration
feedback [](n.)information about the results of an activity, given to a person so that changes can be made反馈
[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实地 [例]
The salesmen are in the field.file []1.(n.)a collection of documents on a subject档案
[例]
According to my files we haven‟t prepared a person specification for a Team Leader before.2.(v.)collect, arrange, organize documents systematically归档
fill [](a position)(v.)to find someone to do a job胜任
[例] I am competent to fill in this position.finance [ ]1.(n.)money used by a company资金
[例]
Where will we get the finance for this project? 2.(v.)provide money for资助
[例]
The bank is going to finance the new building.[同义词]
fund, support
finances(n.pl)money available经费 [例]
the poor state of the company‟s finances [同义词]
resources, funds, wealth
financial [ ](adj.)referring to finance财政的 [例]
financial position [同义词]
monetary, pecuniary
financially(adv.)to do with finance财政上 [例]
The company is financially dependent on one shareholder.financing [ ](n.)providing money for融资
[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 罚金 [例]
A system of fines should be introduced.[同义词]
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商号
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 坚挺
[例] Gold shares remained firm today.fiscal [ ](adj.)referring to tax财政的
[例]
What about this year‟s fiscal tax?
fix [ ](v.)agree/set something决定 [例]
The price was fixed at $25.fixtures(n.pl)equipment in a factory that cannot be moved固定设备,工夹具
[例]
Machines are fixtures of a factory.flagship [](n.)the main or most successful product in a range 旗舰，同类产品中佼佼者
[例]
Their cars are flagships among all the products in this city.flat [ ](adj.)commercially inactive;sluggish 萧条的
[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)弹性上班制
[例]
With the flexitime system you can choose your start and finish time.flier [ ](n.)a promotional leaflet 广告传单
[例]
Fliers of this new type of computer are handed out in all the streets.flip chart（培训常用的）活动挂图
float [ ](v.)put a company‟s shares for sale on the Stock Exchange发行（股票、债券等）[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以公开发行股票的方式开办公司 [例]
a new company flotation
flop [ ](n.)failure失败
[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流水线车间
follower [ ](n.)company which follows others into a market市场追随者
[例]
Many companies became followers seeing KFC‟s success.fluctuate [ ](v.)rise and fall rapidly波动
[例]
Workers certainly don‟t want their pay to fluctuate wildly.[同义词]
vacillate,waver, vary
fluctuation [ ](n.)sudden movement波动
[例]
It is difficult to estimate the price fluctuation of the market.FOB(free on board)离岸价
follow-up(n.)an activity done to add to or continue something done earlier后继（产品）
[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.[同义词]Act of God
forecast [ ]1.(n.)estimate of what will happen in the future预测
[例]
The inflation of the currency and booming commodity price in the market forecast the bubble economy.2.(v.)predict what will happen预测
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）赎回权
[例] That bank foreclosed on the mortgage.forge(v)to make an illegal copy of something伪造
[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 领班，工头
[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 货运代理商
[例] The goods were handed over to the forwarder by the airline company.four
franchise [ ]1.(n.)licence to sell under a brand name特许经营
[例]
The small company has got the franchise to sell products of IBM.2.(v.)give a licence to someone特许经营
franchisee [ ](n.)person who pays a royalty for a franchise特许经营人
franchiser [ ](n.)person who receives the royalty特许 经营授予人
fraud [](n.)making money by not telling the truth诈骗
[例]
He became rich through systematic fraud.[同义词]
deception, deceit, trickery
freebie [](n.informal)a give-away, a free promotional product免费赠品
[例]
I got two freebies of the theater.Let‟s go this evening.42 P’s PRODUCT, PRICE，PLACE, PROMOTION 4P 理论（麦卡锡提出）
freehold [](n.)an estate held in fee or for life享有全权的或可终身保有的不动产
free gift(n)an extra item given free with a purchase to encourage sales 赠品
[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 自由职业
[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 经常乘飞机出差的人
frill [ ](n.)a luxury 奢侈品
[例]
Now non-frill flight are more popular with frequent flyers.fringe benefits extra benefits 额外福利
fund [ ]1.(n.)money set aside for a special purpose基金 [例]
a pension fund 2.(v.)provide money for投资
[例]
We funded the company in the early days.funds [ ](n.pl)money available to spend资金
[例]
We need extra funds to pay for research.futures [ ](n.pl)trading in shares and commodities for delivery at a later date期货
[例]
Features are different from options.43 G gap [ ](n.)hole, unfilled space（市场）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 联动比率
[例]
A high gearing is generally considered very speculative.gimmick [ ]1.(n.)an attractive and clever idea诀窍
[例]
He is a smart boy to think of this gimmick.2.(n.)an innovative stratagem or scheme employed especially to promote a project吸引人的噱头，创新的计策或计划，尤指促进一计划 [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)总经理
[例]
My goal is to climb up the executive ladder of our company to the position of GM.goal [ ](n.)aim, objective目标 [例]
The goal is too high to achieve.going [ ](adj.)active, running现有的 [例]
This business is a going concern.going rate(n.)market price for a product时价 [例]
The going rate is negotiable only when you will order a great quantity.44
goods [ ](n.)products/items for sale货物
goodwill = integrity [](n.)good reputation of a business/intangible asset connected to customer base, track record etc商誉,诚信
[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分级
[例]
We‟ve graded the applicants according to our preferences.2.(n.)level等级
grievance [ ](n.)complaint by worker to management牢骚
[例]
Many workers show grievance to their boss.[同义词]
grumble, complaint
gross [ ](adj.)total, with no reductions总的
[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集团
[例]
The group profits were down in the last year.growth [ ](n.)increase in size增长
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（质量）保证书
[例]
The new television had a guarantee with it.[同义词]
warranty, guaranty
2.（v）to assume responsibility for the quality or performance of承担（品质）保证[例]
Each item is unconditionally guaranteed for 6 months.[同义词]
warrant, certify, pledge
guidance [ ](n.)the act or process of guiding指导
[例]
guidance in designing [同义词]
direction, instruction
guidelines(n.pl)suggestions about how to do something指南，方针
[例]
We have read the guidelines and feel that they are acceptable.guru [ ](n.)a recognized leader in a field（行业）领袖，巨头
[例]
Bill Gates is the guru in the IT world.haggle(v)to bargain, as over the price of something讨价还价
[例] He preferred to be overcharged than to haggle.hand(n.): in hand现有
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手册
hand in(v.)deliver by hand交上
hand in one’s notice(v.)resign辞职
[例]
I‟ve heard that three more employees are going to hand in their notice in May.handle [ ](v.)deal with something处理
[例]
We can easily handle more business.hands-on(adj.)by direct experience亲身经历的 [例]
He judged it by hands-on experience.hard sell(n.)aggressive selling强行推销 [例]
Hard sell is unfair to consumers.haulage [ ](n)the act or process of hauling 拖运
[例]a haulage company
hazard [ ](n.)danger危险
[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领导 [例]
The department is headed by me as personnel director.[同义词]
lead, direct, control
header paper(n)writing paper with the name, address and telephone number of an company printed at the top带信头的信纸
[例] In our correspondence , we usually use headed paper.headhunt(v)to look for someone for a job or position猎头
[例] The firm is headhunting some talented young men for this project.headquarters [](n.)a center of operations or administration总部 [例]
The company has its headquarters in the suburbs.health and safety(n.)measures taken by a company to protect its employees工厂健康安全措施
hedge [ ](n.)protection, security套头，两面下注以避免损失
[例]
Hedging can help offset the constant rise and fall in the price of commodities traded.hidden [ ](adj.)not declared, not obvious隐藏的，灰色的
[例]
There are certain hidden costs.[同义词]
secret, concealed
hire [ ](v.)take on a paid worker, employ雇佣
[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分期付款购买.hit [](v.)reach a target实现目标 [例]
We hit the target audience.[同义词]
reach, attain, achieve
hold [ ](v.)own拥有
[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敌视的
[例]
a hostile takeover bid
[同义词]
opposed, contrary, antagonistic
HRD(n.)(=Human Resources Development)activities to develop the organisation‟s workforce人力资源开发
human resources(n.)workforce of an organization人力资源
[例]
Human resources management can also reflect the company culture.hype [ ](n.)exaggerated statements in advertising大肆宣传
[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 闲置资金
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冲击 [例]
The ad had tremendous impact.[同义词]
collision
implement [ ](v.)put into action执行
[例]
All the prevailing regulations should be implemented in our practice.[同义词]
execute, carry out
implementation
[](n.)putting into action执行
incentive [ ](n.)something which motivates激励
[例]
We need to offer incentives to people joining the company.[同义词]
inducement, motivation
income [ ](n.)1.wages and salary工资
[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劳动收入
unearned income money received from investments
非劳动收入，投资收入
increment [](n.)a regular increase 增加
[例] The demand is on the increment.[同义词]
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 补偿，赔偿 [例]
This would involve an indemnity of &1,000.[同义词]
compensation, insurance
index [ ](n.)statistical figure showing relative increase or decrease指数
retail price index indicator of the rate of inflation零售价格指数
indicator [ ](n.)something which is significant指标
[例]
A key indicator is the inflation rate.industrial [ ](adj.)referring to manufacturing work实业的
[例]
Industrial marketing is very different from consumer marketing.industrial action(n.)strike（罢工等）劳工行动
industrial
inefficiency
[
]
(n.)
inability to produce good results quickly无效率 [例]
A third problem area is the organizational
relations
(n.)
relations
between
management and workers劳资关系 stress and inefficiency usually associated with conflict.inflate [ ](v.)increase artificially, without reason（通货）膨胀
[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通过通货膨胀刺激经济
inflation [](n.)state of rising prices通货膨胀
[例]
Inflation is the cause of this economic recession.inflationary [ ](adj.)resulting in an increase in inflation通货膨胀的 [例]
These wage demands will be inflationary.infringe [ ](v.)to break a law or regulation违反
[例]
They infringe upon the regulations.[同义词]
violate, break, disobey
infringement [ ](n.)the breaking of a law or regulation违反
[例]
Their infringements on the law result in committing crime.[同义词]
violation, contravention
infrastructure [](n.)the basic facilities, services, and installations needed for the functioning of a community or society基础设施
[例]
The government are planning to invest in the infrastructure heavily this year.48
initiate [ ](v.)start开办
[例]
The business was initiated by the family a hundred years ago.innovate [](v.)to develop a new idea or product创新
[例] They decided to innovate a new kind of product.innovation [ ](n.)a new idea or product创新
[例] All the senior managers agreed to make an innovation in the company.[同义词] 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 业内人士，内线
insider
dealing
(n.)illegally using inside
information to buy and sell shares(often before a takeover deal)（股票）内部交易
[例]
Insider dealing will do great harm to a company‟s benefits.insolvent [](adj.)not able to pay debts破产的
[例]
The company will soon be insolvent.[同义词]
bankrupt
instalment [ ](n.)any one of the parts of a payment spread over a period of time分期付款（一期款项）
[例] We're paying for the „telly‟ by monthly instalments.[同义词]
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 [同义词]
guarantee, warrant
insurance [ ](n.)protection against loss, damage, injury or death by paying a sum of money保险
[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互动式的[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 内部装潢
interview [ ]1.(n.)meeting to decide if a person is suitable for a job面试
[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面试
interviewee
interviewer
[]
(n.)
person who leads the interview面试官
[例]
In practice the interviewer should greet the candidate by name, and introduce himself.introduce [ ]1.(v.)launch投放（市场）
[例]
introduce a product on the market
2.（v）To present(someone)by name to another in order to establish an acquaintance.引见 [例]
He introduced his friend to me.introduction [ ]1.(n.)activity of introducing new employees into the company引见
[例]
The induction of new employees into their jobs strengthen the company.(n.)launch of a product产品投放市场
industrial action(n.)strike罢工
[例]
They held several industrial actions for not being paid wages.invalid(adj)not legally or factually valid无效的 [例] an invalid driver‟s licence [同义词] null
inventory [](n.)items held in stock, work-in-progress and finished items，stock存货
[例]
Inventories of last year are stocked in that warehouse.buffer inventory(n.)inventory to protect against unpredictable variations in demand or supply time 缓冲存货
[]
(n.)
person who is interviewed被面试者 capacity inventory(n.)inventory to store，present capacity for future use库存能力
cycle inventory(n.)that part of the stock which goes down with use and is then replaced with new stock as orders are received循环盘存
finished goods inventory(n.)stock of products ready for sale制成品库存
raw materials inventory(n.)stock of items to be used in the conversion process原材料库存
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投资
[例]
To invest in the stock market, you should be very prudent and cautious.investment [ ](n.)money invested投资
investor(n.)person who invests投资人
invoice 1.(n.)note requesting payment发票
[例]
Your expenses during business trip in HK can be reimbursed by the company but you should keep the consumption invoice.[同义词]
bill 2.(v.)send an invoice to someone 开发票
irrevocable [ ](adj.)which cannot be changed不可撤消的
[例]
The contract that has been signed is irrevocable.[同义词]
irreversible, unalterable, unchangeable
issue [ ](n.)giving out shares发行（股票）
[例]
government issue of new bonds [同义词]
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)信息技术
item [ ](n.)1.an object for sale商品
[例]
This item is out of stock.2.piece of information一条（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.
第二篇：BEC词汇表(上海新东方老师精心总结)
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国外的 [例]
The sales director is abroad on business 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, missing
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 losses 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
access [ ] 1.(n.)entry to something通道 [例]
We have access to classified information.[同义词]
entrance, passage 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 access 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 business 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 business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 successful completion of something，something successfully 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 business业务 [例]
Our main activity is export /import trade.[同义词]
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.[同义词]
force majeure
actual [ ](adj.)real实际的 [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实际损失（相对于帐面损失）
[例]
In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.[相关词汇] 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]
adjust addendum [](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
address [ ](v.)1.deal with 处理 [例]
address public concerns
2.give speech to 演说
[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 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 business 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 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 loss or damage全保险.[例]
We insuranced the cargo against all risks.agenda [](n.)order of topics to be discussed 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 business there.[同义词]
representative, deputy
agiotage [ ](n.)the business 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 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]
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 attractiveness 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的 [例]
the annual accounts [同义词]
yearly
annual general meeting(n.)(AGM)a meeting of all the shareholders in a company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 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]
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, assessment
appraise [ ](v.)to judge the value of somebody or something估价 [例]
They appraised it was only worth $1.[同义词]
evaluate, assess
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 pass 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 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 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装配
[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装配线
[例]
All the workers should take care of the assembly line.assembly [ ](n.)putting(a product)together装配 [例]
We have automated assembly line.assembly point(n.)a place where people should gather in an emergency.集合地点
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估价 [例]
The property was assessed at ￡20,000.[同义词] value, evaluate assessment [ ](n.)calculation of value估价 [例]
a tax assessment [同义词] evaluation, appraisal
asset [ ](n.)something of value which is owned by a company资产 [例]
Their company‟s major asset is its property.[同义词] property
asset backing(n.)the total value of the assets of a company divided by the number of ordinary shares issues.资产保证
[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.联营公司
[例]
This firm is an associate company , not a holding company.current assets(n.)assets in daily use by a business 流动资产
fixed assets(n.)property and machinery固定资产 [例]
Plants and machines are fixed assets.frozen assets(n.)assets which cannot be sold, usually because there is a dispute冻结资产
intangible assets(n.)assets which cannot be seen(such as goodwill, patents etc.)无形资产
liquid assets(n.)cash or bills which can be easily converted into cash流动资产 [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 highest bid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 process 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.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.[同义词]
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 processed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, evenness
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 business 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 successful 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 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 business.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.)discuss 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.)discussing 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, 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 discussion.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
sickness 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.process 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 discuss important company business董事会
[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 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 assets as recorded in the company‟s books帐面价值
[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会计员
boom [ bu:m ](n.)time when business 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 issue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 business分公司 [例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, business, 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 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 loss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(business school)(n)a college or a department of a university providing business 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 business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.canvass [ ](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 canvass 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 assets used in a business（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 profession 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 business 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 possible 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 depression for SARS in Asia.catch a cold to lose money in a business deal 亏本
[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 pass 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 process 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
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分类广告
[例] I will place a classified 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 pass 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.commission [ ](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% commission.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 loss 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 loss 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.)process 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.competitiveness(n.)process 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 business or agency offering expert or professional advice in a field咨询公司
[例]
open a financial consultancy
consultant [ ](n.)one that gives expert or professional 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 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消费者 [例] In this theory the consumer is assumed 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.)possible 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 process(n.)a production system in which materials move continuously through the process连续生产, 连续处理
[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.)process 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 success.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]
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间接成本
overhead costs(n.pl)day-to-day costs of running a business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.creditworthiness(n.)ability to repay money borrowed信誉度 [例] We should check your creditworthiness 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 dismissal.[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.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 loss.[同义词]
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，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 process.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 Miss 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 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 depression 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 assets in the accounts over a certain time贬值
[例]
We depreciate business equipment over 5 years.[同义词]
devalue, devaluate
depreciation [ ](n.)reduction in the value of an asset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 depression 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.dismiss [ ](v.)remove from employment, sack(inf)解雇 [例]
You are dismissed for your poor performance and bad working attitude.[同义词]
discharge
dismissal [ ](n.)act of dismissing解雇 [例]
These rules are formal-such as the procedure for dismissal.[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 business 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 assets出售 [例]
We cannot divest all assets.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 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 business or economic activity低迷时期 [例]
There is a terrific downturn in retail sales six years ago.DP(n.)(=Data Processing)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 businesses 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 business or market)sluggish;flat 不景气的 [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 less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 class the cheapest class 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] 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 process 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 business 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 processes, 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/business企业家 [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.企业家（精神）的 [例]
entrepreneurial flair
environment [](n.)surroundings环境
[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 , discussion etc.找某人 [例]
Jack, Mr.Casson 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 assets.[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 passport 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
第三篇：BEC词汇表(是上海新东方老师精心总结的)
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国外的 [例]
The sales director is abroad on business 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, missing
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 losses 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
access [ ] 1.(n.)entry to something通道 [例]
We have access to classified information.[同义词]
entrance, passage 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 access 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 business 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 business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 successful completion of something，something successfully 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 business业务 [例]
Our main activity is export /import trade.[同义词]
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.[同义词]
force majeure
actual [ ](adj.)real实际的 [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实际损失（相对于帐面损失）
[例]
In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.[相关词汇] 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]
adjust addendum [](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
address [ ](v.)1.deal with 处理 [例]
address public concerns
2.give speech to 演说
[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 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 business 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 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 loss or damage全保险.[例]
We insuranced the cargo against all risks.agenda [](n.)order of topics to be discussed 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 business there.[同义词]
representative, deputy
agiotage [ ](n.)the business 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 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]
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 attractiveness 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的 [例]
the annual accounts [同义词]
yearly
annual general meeting(n.)(AGM)a meeting of all the shareholders in a company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 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]
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, assessment
appraise [ ] (v.)to judge the value of somebody or something估价
[例]
They appraised it was only worth $1.[同义词]
evaluate, assess 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 pass 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 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 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装配
[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装配线
[例]
All the workers should take care of the assembly line.assembly [ ](n.)putting(a product)together装配 [例]
We have automated assembly line.assembly point(n.)a place where people should gather in an emergency.集合地点
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估价 [例]
The property was assessed at ￡20,000.[同义词] value, evaluate assessment [ ](n.)calculation of value估价 [例]
a tax assessment [同义词] evaluation, appraisal
asset [ ](n.)something of value which is owned by a company资产
[例]
Their company‟s major asset is its property.[同义词] property
asset backing(n.)the total value of the assets of a company divided by the number of ordinary shares issues.资产保证
[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.联营公司 [例]
This firm is an associate company , not a holding company.current assets(n.)assets in daily use by a business 流动资产
fixed assets(n.)property and machinery固定资产 [例]
Plants and machines are fixed assets.frozen assets(n.)assets which cannot be sold, usually because there is a dispute冻结资产
intangible assets(n.)assets which cannot be seen(such as goodwill, patents etc.)无形资产
liquid assets(n.)cash or bills which can be easily converted into cash流动资产
[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 highest bid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 process 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.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.[同义词]
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.32 [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 processed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, evenness
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 business 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 successful 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 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.36 [同义词] insolvent 2.(v.)force someone to become bankrupt使破产 [例]
The high interest rates have bankrupted my business.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.)discuss 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.37 bargaining [ ] (n.)discussing 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, 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.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比较和改进自己的产品
[例] Benchmarking has become one of the fashionable words in current management discussion.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
sickness 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.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.提单
billboard [ ](n.)large roadside advertising poster（户外）广告牌
[例]
The billboard of KFC is obvious everywhere.billing [ ](n.)1.process 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 discuss
important company business董事会
[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 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 assets as recorded in the company‟s books帐面价值
[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会计员
boom [ bu:m ](n.)time when business 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 issue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 business分公司
[例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, business, 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.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 loss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.48
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(business school)(n)a college or a department of a university providing business 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
第四篇：新东方老师总结词组
发现自己的英语退化看看这些常用短语,复习复习
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作者：凭栏听雨 已被分享7次 评论(0)复制链接 分享 转载 举报
新东方李老师的734条高频词组笔记（怕以后丢了，就转来了，实在是太有用了！没看过的，赶紧点吧~）2008-07-28 16:35 |(分类:默认分类)1.abide by(=be faithful to;obey)忠于；遵守。2.be absent from….缺席，不在
3.absence or mind(=being absent-minded)心不在焉
4.absorb(=take up the attention of)吸引…的注意力(被动语态)be absorbed in 全神贯注于…近义：be engrossed;be lost in;be rapt in;be concentrated on;be focused on;be centered on 5.(be)abundant in(be rich in;be well supplied with)富于,富有 6.access(to)(不可数名词)能接近,进入,了解
7.by accident(=by chance, accidentally)偶然地,意外.Without accident(=safely)安全地, 8.of one’s own accord(=without being asked;willingly;freely)自愿地 ,主 动地
9.in accord with 与…一致.out of one’s accord with 同….不一致 10.with one accord(=with everybody agreeing)一致地 11.in accordance with(=in agreement with)依照,根据
12.on one’s own account 1)为了某人的缘故, 为了某人自己的利益 2)(=at one’s own risk)自行负责 3)(=by oneself)依靠自己 on account 赊账;on account of 因为;on no account不论什么原因也不;of …account 有…..重要性.13.take…into account(=consider)把...考虑进去 14.give sb.an account of 说明, 解释(理由)15.account for(=give an explanation or reason for)解释, 说明.16.on account of(=because of)由于,因为.17.on no account(=in no case, for no reason)绝不要,无论如何不要(放句首时句 子要倒装)18.accuse…of…(=charge…with;blame sb.for sth.;blame sth.on sb.;complain about)指控,控告
19.be accustomed to(=be in the habit of, be used to)习惯于.20.be acquainted with(=to have knowledge of)了解;(=to have met socially)熟悉
21.act on 奉行,按照…行动;act as 扮演;act for 代理 22.adapt oneself to(=adjust oneself to)使自己适应于
23.adapt…(for)(=make sth.Suitable for a new need)改编, 改写(以适应新的需要)24.in addition(=besides)此外, 又, 加之
25.in addition to(=as well as, besides, other than)除…外
26.adhere to(=abide by, conform to, comply with, cling to, insist on, pe rsist in, observe, opinion, belief)粘附;坚持, 遵循 27.adjacent(=next to, close to)毗邻的, 临近的 28.adjust..(to)(=change slightly)调节;适应;29.admit of(=be capable of, leave room for)…的可能，留有…的余地.30.in advance(before in time)预告, 事先.31.to advantage 有利的,使优点更加突出地.32.have an advantage over 胜过.have the advantage of 由于…处于有利条件 have the advantage of sb.知道某人所不知道的事
33.take advantage of(=make the best of, utilize, make use of, profit from, harness)利用.34.agree with 赞同(某人意见)agree to 同意 35.in agreement(with)同意, 一致
36.ahead of 在…之前, 超过…;…………….ahead of time 提前.37.in the air 1)不肯定, 不具体.2)在谣传中.38.above all(=especially, most important of all)尤其是, 最重要的.39.in all(=counting everyone or everything, altogether)总共, 总计 40.after all 毕竟,到底;(not)at all 一点也不;all at once(=suddenly)突然;once and for all 只此一次;above all 最重要的;first of all 首先;all in all 大体上说;be all in 累极了;all but 几乎.41.allow for(=take into consideration, take into account)考虑到, 估计到.42.amount to(=to be equal to)总计, 等于.43.answer for(undertake responsibility for, be liable for, take charge for)对…负责.44.answer to(=conform to)适合,符合.45.be anxious about 为…焦急不安;或anxious for 46.apologize to sb.for sth.为…向…道歉
47.appeal to sb.for sth.为某事向某人呼吁.appeal to sb.对某人有吸引力
48.apply to sb.for sth.为…向…申请;apply for申请;apply to 适用.49.apply to 与…有关;适用
50.approve of(=consent to, be in favor of, favor, agree to, consider good, right)赞成, approve vt.批准 51.arise from(=be caused by)由…引起.52.arrange for sb.sth.to do sth.安排…做…
53.arrive on 到达;arrive at 到达某地(小地方);得出,作出;arrive in 到达某地(大地方);54.be ashamed of(=feel shame, guilt or sorrow because of sth.done)以… 为羞耻
55.assure sb.of sth.(=try to cause to believe or trust in sth.)向…保证, 使…确信.56.attach(to)(=to fix, fasten;join)缚, 系 ,结
57.make an attempt at doing sth.(to do sth.)试图做…
58.attend to(=give one’s attention, care and thought)注意,照顾;attend on(upon)(=wait upon, serve, look after)侍候,照料 59.attitude to toward …对…的态度.看法
60.attribute…to…(=to believe sth.to be the result of…)把..归因于.., 认为..是..的结果
61.on the average(=on average, on an average)平均
62.(be)aware of(=be conscious of , having knowledge or consciousness)意识到,知道.63.at the back of(=behind)在…后面
64.in the back of 在…后部(里面);on the back of 在…后部(外面);be on one’s back(=be ill in bed)卧病不起.65.at one’s back(=supporting or favoring sb.)支持,维护;have sb.at one ’s back 有…支持, 有…作后台
66.turn one’s back on sb.(=turn away from sb.in an impolite way)不理睬(某人),背弃,抛弃
67.behind one’s back 背着某人(说坏话)68.be based on upon 基于
69.on the basis of 根据…, 在…基础上 70.beat…at 在…运动项目上打赢
71.begin with 以…开始.to begin with(=first of all)首先, 第一(经常用于开始语)72.on behalf of(=as the representative of)以…名义
73.believe in(=have faith or trust in;consider sth.sb.to be true)相信,依赖,信仰.74.benefit(from)受益,得到好处.75.for the benefit of 为了…的利益(好处)76.for the better 好转
77.get the better of(=defeat sb.)打败, 胜过.78.by birth 在出生上,论出身,按血统 at birth 在出生时;give birth to 出生
79.blame sb.for sth.因…责备某人.blame sth.on sb.把…推在某人身上 80.in blossom开花(指树木)be in blossom开花(强调状态)come into blossom开花(强调动作)81.on board 到船上, 在船上, 上火车或飞机 82.boast of(or about)吹嘘 83.out of breath 喘不过气来
84.in brief(=in as few words as possible)简言之 85.in bulk 成批地,不散装的 86.take the floor 起立发言 87.on business 出差办事.88.be busy with sth.于某事。be busy doing sth.忙于做某事 89.last but one 倒数第二.90.but for(=without)要不是.表示假设 91.buy sth.for…money 用多少钱买
92.be capable of 能够, 有能力 be capable of being +过去分词是能够被…的 93.in any case(=for love or money, at any rate, at any price, at any cost , whatever happens;anyhow)无论如何 94.in case(=for fear that)万一;95.in case of(=in the event of)如果发生…万一 in the case of 至于…, 就…而言
96.in no case在任何情况下都不(放句首倒装句)97.be cautious of 谨防
98.center one’s attention on(=focus one’s attention on)把某人的注意力集中在…上
99.be certain of(=be sure of)有把握, 一定.100.for certain of(=for sure)肯定地,有把握地 101.by chance(=accidentally, by accident)偶然 102.for a change换换环境(花样等)103.charge sb.with …控告某人犯有…
104.in charge of(=responsible for)负责(某事)in the charge of …由…管
105.take charge of(=to be or become responsible for)负责管理(照顾)106.charge…for 因…索取(费用), charge sb.with sth.控告某人犯有… 107.round the clock(=all day and all night, usually without stopping)昼夜不停地
108.comment on 评论
109.commit oneself to 使自己承担… commit sb.to prison把某人送进监狱;commit one’s idea to writing 把某人的想法写下来;commit a matter to a committee 把某事交给委员会讨论
110.in common(和…)有共同之处,共用.be common to sb.是与某人所共有的
111.keep company with(=be friendly and go out together)和…要好.112.compare…with … 把…与…比较 113.compare…to… 把…比作… 114.by comparison 比较起来
115.in comparison with(=in contrast to)和…比起来
116.compensate for(=give sth.to make up for)补偿, 赔偿,弥补 compensate sb.for sth.赔偿,弥补
117.complain of(or about)抱怨;诉苦;控告;complain about 抱怨某人或事情;complain to sb.about sth.(or sb.)向某人抱怨…;complain(抱怨);complement(补充);compliment(恭维)118.comply with(=act in accordance with a demand, order, rule etc.)遵守, 依从
119.conceive of(think of, imagine, consider)想象,设想 120.concentrate on(or upon)集中,专心 121.be concerned with(=about)与…有关 122.concern oneself about with 关心 123.in conclusion(=as the last thing)最后一点;at the conclusion of 当…结束时;124.condemn sb.to 判决
125.on condition that(=if)以…为条件, 假如.in that = because因为;now that = since既然 for all that = although 尽管
126.in out of condition(=thoroughly healthy or fit not fit)健康状况好不好.in good(bad)condition处于良好(坏)状态 127.confess(to)(=admit a fault, crime, or sth.wrong)承认, 供认;confess to a crime 承认罪行.128.confide in(=to talk freely to sb.about one’s secret)对…讲真心话, 依赖
129.in confidence 推心置腹地;with confidence 满怀信心地;have confidence in 对…有信心
130.confidence in sb.sth.对…的信赖
131.be confident of 有信心;confidential 机密的 132.confine…to… 把…限制在某范围内 133.confirm sb.in 使某人更坚定(信念等)134.conform to(=be in agreement with, comply with)符合,遵照,遵守;1)obey 服从;2)observe;3)comply with照…办;4)keep to遵循;5)abide by服从;6)stick to按..做
135.be confronted with(=be brought face to face with)面对, 面临 136.congratulate sb.on 祝贺
137.in connection with(=with regard to)关于, 138.be conscious of(=be aware of)觉察,知道
139.consent to(=give agreement to permission)同意 140.in consequence(=as a result)结果
141.in consequence of(=as a consequence of)由于…的结果
1.142.under consideration 在考虑中
143.in consideration of(=in return for, on account of, because of)由于
144.on no consideration(in no case)无论如何也不
145.take…into consideration(=take account of, take…into account)考虑到, 把 …考虑进去
146.considerate(=thoughtful of the needs)体贴的, 考虑他人需要的, considerable相当大的,值得考虑的
147.consist of(=be composed of)由…组成的.consist in主要在于.consist with符合,与…一致
148.be consistent with(=be in agreement with)与…一致.be consistent in一贯的 , 149.consult sb.on about sth.向…征求…方面的意见, 就…向…请教 150.to one’s heart’s content尽情地,痛痛快快
151.be content with(=be satisfied with)满足于be content to do sth.愿意做某事
152.contrary to(=in opposition to)与…相反 153.on the contrary 相反
154.contrast…with 把…与…相对(对照)155.in contrast towith 和…形成对比 by contrast 对比之下 156.contribute to 有助于
157.under control(被)控制住 out of control无法控制
158.at one’s convenience(=where and when it suits one)在方便的时间或地点.be convenient to for 对…方便
159.convince sb.of(=cause sb.to believe or feel certain;to persuade sb.)使某人确信,try to persuade sb.to do sth.劝说某人做… 160.cope with(=deal with, try to find a solution to)应付, 处理 161.in the corner(of)在角落里;on(at)the comer of a street在街道拐弯处;round the comer拐过弯;be in a tight corner陷入困境 162.correspond(with)(=exchange letters regularly)通信 163.correspond to 相当于.correspond with 符合,一致
164.at all costs不惜任何代价.at the cost of 以…为代价 165.a matter of course 理所当然的事
166.as a matter of course 当然地, 自然地 167.in(during)the course 在…过程中
168.in due course(=without too much delay)没经过太久, 到一定时候 169.on credit赊购;with credit以优异成绩;to one’s credit使某人感到光荣;do sb.credit 使…感到光荣 170．be critical of 爱挑毛病的，批评的 171.cure sb.of+某种疾病 治好某人的疾病 172．a danger to对…的危险;be in danger(of)处于…危险中;be out of danger脱离危险
173.to date(=so far, until now)到目前为止
174.out of date过时的；up to date新式的,时兴的;date back to可追溯到;date from从某时期开始(有)175.deal with(=concern)论及 176.be in debt to sb.欠…的债
177.on the decline 在衰退中, 在减少中 in decline 下降;on the increase 在增加
178.to one’s delight 令某人感到高兴 to one’s regret 遗憾;sorrow悲痛;relief 安心;distress 苦恼;shame羞愧;surprise 惊奇;astonishment 惊奇;179.delight in(=take great pleasure in doing sth.)喜欢, 取乐 180.take(a)delight in 喜欢干…, 以…为乐
181.demand sth.of sb.向某人要求(非物质的)东西.demand sth.from sb.向某人要求(物质的)东西
182.in demand有需求;on demand受到要求时 183.be dependent on 依靠
184.deprive sb.of sth.剥夺某人某物
185.derive…from(=obtain…from)从…取得,由…来的.derive from(=come from)起源于
186.despair of(=lose all hope of)绝望 187.in despair 绝望
188.despite(=in spite of)不管, 尽管 189.in detail 详细地
190.deviate from 偏离, 不按…办 191.on a diet 吃某种特殊饮食, 节食 192.differ from…in 与…的区别在于… 193.in difficulties…有困难,处境困难, 194.discharge sb.(from)…for(=dismiss sb.from a job for)因…解雇, 开除
195.fall back(=retreat, turn back)撤退;in disorder 慌乱地, 狼狈不堪
196.on display(=being shown publicly)陈列
197.dispose of(=get rid of ,throw away)处理掉 198.beyond dispute不容争议的,无可争议 199.in dispute 在争议中
200.in the distance 在远处.make out 辩认出
201.(be)distinct from(= be different from)与…截然不同 202.distinguish between(=make or recognize differences)辨别 203.distinguish…from 把…与…区别开
204.do away with(=get rid of;abolish;discard eliminate)除去,废除,取消;do away with(=kill)杀掉, 镇压 205.have…to do with 与…有关系
206.without doubt(=undoubtedly)无可置疑地
207.in doubt(=in a condition of uncertainty)对…表示疑惑 208.be due to 是由于 209.come off duty 下班 210.go on duty 上班
211.be on duty 值班, 值日, 在上班时
212.be in duty bound to(do)(=be required by one’s job or esp.by conscience)有义务(做)213.be eager for 想得到, 盼望
214.by ear(=play music from memory without having seen it printed)凭记忆,不看乐谱
215.have an ear for(=have keen recognition of sounds esp.in music and language)对..有鉴赏力
216.a word in one’s ear 私房话, 秘密话 217.on earth 究竟, 到底, 全然
218.with ease(= easily)容易, 不费力
219.at(one’s)ease(= without worry or nervousness)自在,不拘束 220.put sb.at his her ease(=free sb.from worry or nervousness)使某人感到无拘束
221.economize on(=save sth.instead of being wasteful)节省 222.have an effect on 对…有影响
223.be in effect(=be in operation)有效
224.go into effect 生效.(近come into effect;take effect;be brought into effect)225.in effect(=in fact, really)实际上
226.give effect to(=carry out)实行,使…生效 227.to no effect 不起作用,没有取得任何效果 228.(be)of no effect(=useless)无效
229.to the effect that 大意是…,主要内容是… 230.to that effect 是那个意思的…
231.emerge from(=appear, become known)出现, 暴露(问题.意见等)232.place(or put, lay)an emphasis on 强调, 把重点放在…上
233.encourage sb.in 鼓励;encourage sb.in hisher work 鼓励某人工作;encourage sb.in hisher idleness 怂恿某人游手好闲 234.encourage sb.in …with sth.用…鼓励某人做某事 235.on end(=continuously)连续地 236.(be)at an end(=finished)结束了
第五篇：四六级新东方老师总结
CET6紧急应试策略——其实你并不需要词汇量
新东方讲的是应试，在不改变你英语能力的情况下提高你的分数，你要做的努力其实很少，这就是应对游戏规则的“策略”，是一种正确的方法。
先说说六级及格线的设定。所有参加考试的211院校学生，设定这样一条分数线，使他们85%的人合格，这条线，就定为六级英语考试的合格线。而其它分数比例，则严格参考正态分布。这个是新东方的老师关键说的。所以，想我们usst这种非211院校，过了就别再去考了，你害不死别人。
阅读和听力占了总分的35%，绝对是大头，听力无法紧急提高，但是阅读可以。相比之下，cloze和翻译，就算你认真复习了，可能对分数的提高也只有2%，绝对得不偿失。而作文完全可以套用公式，所以正确的策略就是，死抓阅读，公式作文。
好了，进入正题。
作文
作文的的原则是无错，一篇文章，如果你出现了3处严重语法错误，那么你就不能得到一个高于8分的分数。
另外，从句不会给你加分，你要做的是写出有变化的句子。
行文有两种格式，一种是缩进式，另一种是齐头式。吴泽阳老师建议大家使用齐头式，段与段之间空一行，好让老师看清楚你有几段。特别注意，作文一定不能少于等于两端。
对于以前只能考400分以下的同学，背万能句是必须的。有一句句子非常之牛逼：to be or not to be? that's a question.(by W.William Shakespeare 1564～1616)。要知道，作文中数字和人名最能引起人的注意，你甚至可以把人名写的大一点。
作文种类分为以下几种，图表，名人名言，正反观点，现象。相应的例文网上有很多，把相关的万能句背一下。
一般作文的顺序是：审题，确定每段写什么——决定套用模板——列换词表——行文——复查。比如说一篇说难找工作的文章，换词表就是students，young man，graduate之类意思略微不同但能作互相指代的词。复查主要是复查时态和单复数，80%的语病都是这类问题。
行文的技巧主要是句式的变换。一共有五种方法：加法句，减法句，副词法，被动法，换而言之。加法句就是逗号和and，减法句就是but，使用被动法是因为更符合傻老外的习惯，换而言之就是in other words，然后再把刚才的话说一遍，当然，要稍作变化。副词法就是Obviously之类。
最后特别注意，当你论述的时候，一定要使用逻辑词。firstly，secondly……英语文章，没有逻辑词就没有逻辑。
我有一份自己写的作文复习资料，因为当时临考，时间仓促，可能有不少错误。见日志末。
听力
个人觉得东方的听力策略纯属扯淡，我就不多说了，说说自己的方法。对我而言听力最大的困难在于老是开小差，于是我就跟读，动嘴不发音，这样似乎能够集中精力许多，和我一样爱开小差的同学可以试试。
个人认为，词汇量的提高，对于听力的提高要比其他的多得多。
阅读
阅读肯定不用看文章。
快速阅读的顺序是：看题干，划出名词，回原文定位找答案。深度阅读也是一样。划名词是因为，动词和副词的同义词很多，完全可以替换，但是名词相对而言比较单一，不会有太多的变化。如果名词被替换，放心，没多少人能找到。回原文定位的时候要注意，最高级和极端词对应，时间地点状语对应。我就不一一举例了，自己联系几篇阅读就会抓准这个规律。当时我也只是用了一节课的时间久掌握了阅读。我阅读是215分，得分率86%。
相对而言，深度阅读还有另一个潜规则，就是深度阅读的题目，除了“作者想什么”“文章标题是啥”这类的题目以外，其它的题目串起来，就是一篇文章的主旨，由此推之，如果文章超过4段，那么在一段中出两个题目的可能性很小，这样我们就可以以此为依据做题。如果你选择了一个和主旨不相干的答案，那么你肯定错了。
奉劝各位一定要牢牢抓住阅读的分数，因为每个题都有近2%的分值。最主要的是，你只要练习几篇就能够掌握这个方法，根本不需要多少词汇量。
cloze和翻译
cloze一个空0.5%，4a，4b，4c，4d，随便选吧，拿四分之一的分数，像我这种考不到450的同学一般是没有时间做cloze的。
翻译，据说复旦的得分率是3.5/5（49.7/71），这部分无从复习，只能靠积累，而我多做对一道阅读，就能高出14.2分。个中得失，大家自己权衡。
说完了，吃午饭去。
祝大家考试顺利！
（现象题）Jobs for Graduates 提纲：
工作难找（现象）
原因
解决方法
Nowadays there is an increasing concern over the issue of the jobs for graduates.Students find it hard to look for a work.Now people in growing numbers are beginning to realize that it is not easy to seek good positions for the graduates.Why should this phenomenon take place? There are generally three factors accounting for it.First of all, there are not enough jobs for so many graduates, obviously.（副词法）At the second place, the students are good at their specialized subjects, but lack of working experience.（减法句）Last but not least, the needs of company such as English standard, computer skills, etc.can’t be met by the students.（被动法）
Think into account all the analyses above, we may confidently come to the conclusion that effective actions should be taken to prevent the situation.The government should encourage business startups.This should create more position for the young man.On the other hand, Universities should provide opportunities for students to improve their English standard and computer skills.In addition, enterprises should offer more Job Internship for the graduates.I am sure my opinion is both sound and well-grounded.作文顺序：
审题，阅读提纲
列出套用万能句/模板
列出高频词换词表、逻辑词
行文（保证正确率原则，每段首句体现提纲主旨，使用齐头式行文）
复查（谓语及名词单复数、时态一致性）
换词：
工作：job, work, position, post 大学生：graduates, students, young man 难：difficult, not easy, hard 找：find, seek, look for
套用万能句：
Nowadays there is an increasing concern of the jobs for graduates.Now people in growing numbers are beginning to realize that it is not easy to seek good positions for the graduates.Why should this phenomenon take place? There are generally three factors accounting for it.Think into account all the analyses above, we may confidently come to the conclusion that effective actions should be taken to prevent the situation.I am sure my opinion is both sound and well-grounded.（80 words）
逻辑词： First of all At the second place Last but not least On the other hand In addition
构句法：
加法句（,and）
减法句（but however）
副词法（obviously…）
被动法
换而言之（In other words）
（正反观点题）the Importance of a Name 提纲：
有人认为名字重要
有人认为不重要
我的观点 Recently, importance of a name has become the focus of the society.Every coin has two sides, and this issue is no exception.Everyone has his own view.Those people who think that name is important may have their reasons.First of all, a person is born with his name given by his parents.And the name will be with him through his life.At the second place, name is a symbol of a man.So, name is important, certainly.Others don’t agree.They argue that name is not important.In their opinion, name is just a word, and it can be changed by them, if they want.So they believe name is not important.Who’s right? As far as I concerned, name is surely important.So, it is high time that we placed great emphasis on this issue.“To be, or not to be? That’s a question.”(by W William Shakespeare, 1564-1616)It is necessary that effective actions should be taken to prevent the situation that someone think the name is not important.行文注意事项： 每段首句体现提纲
观点段尾句总结
添加首段引出话题
（名人名言题）Haste Makes Waste（欲速则不达）
Haste makes waste.This is a proverb full of logic.It tells us that the understanding of “patience” is the key to success in all fields of activity.On the contrary, to do something with no patience is to bring ruins upon oneself.Examples can be easily found to make a case for this proverb.For one thing, take the study of English for an example.Only patience can enable us to study English well.Such as spell words correctly and master the rules of grammar.Another good example is sports.Patience is the only way to become stronger and run faster.Besides, in team games patience is what improves our sense of cooperation and helps the team to win.Even a student’s scholarship is preceded by hard work.To sum up, there can be no achievement which is not based on the understanding of this proverb.Otherwise, if you cannot be patient, you will have less chance.行文注意事项：
一三段模板，第二段举例
（图表）Population in a Small Island Nowadays, there is a general discussion about the issue of population.As could be seen from the chart, great changes had been taken place in the population in the small island.There were an increasing number of people in the small island.A number of factors were responsible for this.For one thing, the environment of the island was better than before, and more and more people come and live there.For another, making babies were encouraged by the government.In addition, the hospitals in the island were better than before, obviously.Therefore, there were more and more people in the island.From what has been discussed above, we may safely draw the conclusion that the number of population will keep increasing.So, it is high time that we placed great emphasis on the population in the small island.There is little doubt that further attention must be paid to the issue.It is necessary that effective actions should be taken to prevent the situation.行文注意事项：
首段引出话题，一句话描述图表。二段分析原因。三段预测未来。注意时态。
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