books (n. pl) the financial records of a company公司帳目

　　[例] The books of the company clearly reveals its bad debt.

　　book value (n.) value of assets as recorded in the company’s books帳面價(jià)值

　　[例] Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.

　　bookkeeper (n.) person who keeps the financial records of a company會(huì)計(jì)員

　　boom [ bu:m ] (n.) time when business activity is increasing繁榮

　　[例] We must take advantage of the economic boom.

　　[同義詞] prosper, thrive, flourish

　　boost (v) to increase the strength or value of something, to help and encourage something 推動(dòng)

　　[例] Lower interest rates will greatly boost the economy.

　　bottleneck (n.) a restriction in the normal work flow瓶頸，障礙

　　[例] We’ve got a bottleneck in our supply operations.

　　bottom 1.(adj.) lowest最底處的

　　[例] rock-bottom price

　　2. (v.) bottom out, reach the lowest point 跌至底點(diǎn)

　　bounce [ bauns ] (v.) refuse to pay a cheque and return it to the bearer because there is not enough money in the payer’s account支票被銀行退票

　　[例] Two of my cheques were bounced last week.

　　brainstorm (n. and v.) an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an issue集體討論

　　[例] The members of the board gave a brainstorm during the meeting held yesterday.

　　branch1.(n.) local office of a large business分公司

　　[例] We have branches throughout the country.

　　2.(v.) To enlarge the scope of one's interests, business, or activities擴(kuò)展

　　[例] The partners are looking into branching out into Europe.

　　brand (n.) product which can be recognized by a name品牌

　　[例] The brand establishment needs a very long time and will bring long- term benefits.

　　branding (n.) the process of giving brand names to products品牌命名

　　[例] How is the branding of that new product going on?

　　brand leader brand with the biggest market share品牌領(lǐng)導(dǎo)者

　　[例] IBM is the brand leader in the field of portable computer.

　　brand loyalty (n.) customer desire to continue buying the same brand品牌忠誠(chéng)度

　　[例] They managed to set up the brand loyalty of their consumers.

　　break even (v.) balance costs and revenue, not make a profit or a loss收支平衡

　　[例] We just broke even last year.

　　breakeven point point at which revenue equals costs 收支平衡點(diǎn)

　　breakthrough (n.) an act of overcoming or penetrating an obstacle or restriction突破

　　[例] It is up to both of us to try our best to make a breakthrough in the present negotiations.

　　brief [ bri:f ] (v.) to give concise preparatory instructions, information, or advice to簡(jiǎn)要介紹

　　[例] The CEO briefed his senior managers on the project that is supposed to be the turning point for the fate of the firm.

　　[同義詞] abstract, synopsis, outline

　　bring forward (v.) make earlier提前

　　[例] We brought the launch date forward to June 1st.

　　bring up (v.) mention, introduce提出

　　[例] The chairman brought up the question of holidays.

　　brochure (n.) publicity booklet giving information about a product or service(宣傳產(chǎn)品的)小冊(cè)子

　　[例] They asked for a brochure about our services.

　　[同義詞] leaflet, pamphlet, booklet

　　broke (adj, inf) without/out of money破產(chǎn)的，一文不名的

　　[例] He was broke until he won the lottery.

　　[同義詞] insolvent

　　broker (n.) person who buys and sells shares/currency etc.經(jīng)紀(jì)人

　　[例] That firm is acting as a broker.

　　[同義詞] agent, middleman

　　brown goods(n) items such as television sets and radios that are sold in cabinets made of wood or similar materials 茶色電器

　　[例]　There are bloody competitions on China’ brown goods market.

　　[反義詞]white goods

　　b-school ( business school ) (n) a college or a department of a university providing business courses to students商學(xué)院

　　[例]　He graduated from a top-ten b-school in US.

　　budget (n.) plan of forecast income and expenditure收支預(yù)算

　　[例] Generally a functional budget is draw up for each functional area within an organization.

　　bulk1. (n.) large quantity(of goods)大量

　　2.(adj.)大量的 We can offer you a discount for bulk purchase.

　　bulk carrier (n) a ship designed to carry bulk goods散貨船

　　[例]　Due to the on-going strike , our goods can only be delivered by bulk carrier.

　　bull market (n.) period when share prices are rising牛市(行情看漲的市場(chǎng))

　　[例] She sold all her bonds in bull market.

　　bull position (n) a situation in which a dealer keeps hold of a particular stock or share because he expects a rise in price多頭

　　[例] in a bull position

　　[同義詞]long position

　　bust (adj inf) bankrupt破產(chǎn)的

　　[例] The f irm went bust.

　　buyout (n.)the purchase of a company or business購(gòu)買下

　　[例] If the workers do approve the buyout, their company will become the nation's largest employee-owned enterprise.

　　buy up (v)to buy all or nearly all of what is available of something 盡可能買斷

　　[例]　In order to benchmark their products, they bought up all lines of their rivals.

　　buyer’s market (n) a situation where certain products are in plentiful supply, resulting in low price and good credit term for buyers 買方市場(chǎng)

　　[例]　Too many entrants into this market created a buyer’s market in TVs.

　　[反義詞]　seller’s marker

　　by-product (n.) substance produced during the making of sth else 副產(chǎn)品

　　[例] Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.

　　[同義詞] spin-off

　　byte (n) a unit of computer information consisting of a number of bits or binary digits 字節(jié)

　　[例]　The speed of download is about 1 m bytes per second.