the amount of tax paid 偷稅

　　[例] Now, many starts are charged with tax evasion.

　　tax-deductible (adj.) part of income/expenses no tax need be paid on可抵扣稅的

　　tax loophole (n.) legal means of not paying tax(合法的)避稅

　　team building (n.) training activities to improve relationships between people who work together團隊建設(shè)

　　telesales (n.) selling over the phone 電話銷售

　　[例]They made a successful transaction by telesales.

　　temp (n) a temporary worker, as in an office 臨時工

　　[例]During the urgent period of time when SARS was quite serious in Beijing, hospitals needed a lot of temps to attend patients.

　　temporary (adj.) only for a short or limited time暫時的，臨時的

　　[例] Waitress is only my temporary job in the town.

　　[同義詞] impermanent, transient, transitory

　　temporary post job for a limited time臨時職位

　　tenant (n.) one that pays rent to use or occupy land, a building, or other property owned by another承租人

　　[同義詞] leaseholder, renter, lessee

　　tender1. (n.) offer for a contract at a certain price投標(biāo)

　　[例] The purchaser invited tenders from 3 suppliers.

　　2. (v.) offer a price and conditions for a contract投標(biāo)

　　territory (n.) sales or business area區(qū)域

　　[例] Next year’s target is to maximize the territory of the potential market in China.

　　tertiary industry = service industry 第三產(chǎn)業(yè)

　　[例] Tertiary industry is the pillar industry for many industrialized nations.

　　throughput (n.) total volume of production through a plant 生產(chǎn)總?cè)萘?生產(chǎn)能力

　　[例] How about the throughput of your firm this year?

　　thin (adj) having little selling and buying 交易清淡的

　　[例]a thin market

　　tie [ tai ] (n.)relationship, connection (生意)關(guān)系

　　[例] to develop close ties with these business

　　time sheet=timecard a sheet that records the number of hours worked by employees during a pay period考勤卡

　　TQC(=Total Quality Control) (n.) plan to obtain low unit costs with the best possible quality 全面質(zhì)量管理

　　tough [ tQf ] (adj.) demanding or troubling; difficult 艱難的

　　[例] In the toughest time of our business, we should unite like one.

　　track record (n.) experience and results of a company or person over a number of years(多年的)成就或業(yè)績的記錄

　　[例] His track record speaks for itself.

　　trade secret (n) a secret formula, method, or device that gives one an advantage over competitors商業(yè)秘密

　　[例] He was sacked for he disclosed trade secret to the rivals.

　　balance of trade international trading position of a company貿(mào)易差額

　　trading profit gross income exceeding total costs銷售毛利

　　trade fair 交易會

　　[例] Guangdong Trade Fair

　　trademark (n.) registered name or design of a company which cannot be used by another company商標(biāo)

　　[例] There is always a capital letter of “ R” near the product’s trademark.

　　trade union (n.) group of workers organized together in order to bargain with management about terms and conditions of employment工會

　　[例] Trade union recognition is widespread in Britain, although there has been a drop of over two million members since 1980.

　　traffic (n) illegal or improper commercial activity (非法)交易

　　[例]drug traffic on city streets

　　2.(v) to buy and sell goods , usually illegal ones 非法買賣

　　[例] to traffic in fires

　　trainee (n.) person who is learning受訓(xùn)者

　　[例] The trainee will work directly with the person he or she is to replace.

　　training (n.) activities to teach somebody something培訓(xùn)

　　[例] A recent report on industrial training in the UK emphasized the great need for more and better training.

　　transaction (n.) exchange of goods or services for money交易

　　[例] He attends to the transaction of important business himself.

　　[同義詞] deal, bargai, negotiation

　　transfer1. (n.) movement of something to another place轉(zhuǎn)移

　　[例] We credited your account by bank transfer.

　　2. (v.) move something from one place to another轉(zhuǎn)移

　　[例] We transferred our money to The Cayman Islands.

　　travel agency = travel bureau a business that attends to the details of transportation, itinerary, and accommodations for travelers旅行社

　　[例] Many travel agencies suffered a huge loss from SRAS.

　　treasurer (n.) person who looks after finance and funds of a club or society [US — … of a company]財務(wù)總管

　　treasury (n.) government department which deals with a country’s finance財政部

　　treat (v.) to provide with food, entertainment, or gifts at one's own expense款待，請客

　　[例] It is my turn to treat you today.

　　trend (n.) general development in a market/business趨勢

　　[例] There is a downward trend in inflation.

　　[同義詞] tendency, inclination, direction

　　in triplicate (n) consisting of the original document and two identical copies一式三

　　[例] Please type these documents in triplicate

　　trouble shooting (n.) activity of solving problems問題解答

　　TT ( telegraphic transfer ) 電匯

　　[例] We usually accept TT instead of L/C as payment term with our regular customers .

　　turnover (n.) 1. total amount of sales營業(yè)額

　　[例] Our turnover in 1991 was 25% up on 1990.

　　2. speed at which staff or stock change周轉(zhuǎn),流通量

　　[例] Because of the poor management, there is a large turnover in this company.

　　staff turnover speed at which staff changes人員流動率

　　stock turnover speed at which stock changes庫存(商品)周轉(zhuǎn)率

　　tycoon (n) a wealthy and powerful businessperson or industrialist; a magnate 商業(yè)巨頭

　　[例] an oil tycoon

U

　　ultimate consumer(n) the person who buys, uses or consumes a product 最終用戶

　　[例] Proactive Marketing is creating demand of ultimate consumers instead of meeting their requirements and Sony company is an excellent performer of such marketing.

　　undifferentiated marketing (n.) marketing which appeals to all sectors of the market無差別市場策略

　　[例] We should use the strategy of undifferentiated marketing that appeals to all sectors of the market.

　　undercut (v.) to sell at a lower price than competitors 降價出售(以搶生意)

　　[例] They are undercutting us by 20 cents per pack.

　　underinsured (adj.) insufficiently insured保險不足的

　　[例] Many small companies have very little insurance at all and only discover that they are underinsured when it is too late.

　　understaffed (adj) have not enough workforce for work that has to be done 人手不足的

　　[例] Although our men are working very hard to provide the best service to our customers, sometimes we still can not meet our customers’ demand because we are now seriously understaffed.

　　undertake (v.) to agree to do something承擔(dān)

　　[例] We will not undertake to do anything without being sure that we can do it.

　　uneconomic (adj.) not able to make a profit不經(jīng)濟的,賺不到錢的

　　[例] This project is uneconomic.

　　[同義詞] unprofitable

　　unemployment [ 5Qnim5plCimEnt ] (n.) state of being without a job失業(yè)

　　[例] In the time of financial crisis, the unemployment rate is surprisingly high.

　　unemployment benefit (n.) money paid by the state to people without jobs失業(yè)救濟

　　ungeared (adj) having no borrowings 無借貸的

　　[例] an ungeared account

　　uniform (n.) a distinctive outfit intended to identify those who wear it as members of a specific group. 制服

　　[例] work uniforms

　　untapped (adj.) not utilized未開發(fā)利用的

　　[例] China is an untapped market for cars in the close future.

　　unit (n.) single item單位

　　[例] The unit cost goes down as production increases.

　　up to date (adj/adv) current, modern最近的,最新的

　　[例] The information is up to date and should attract the attention of all the investors.

　　update (v.) bring up to date更新

　　[例] All the documents need to be updated by the year end.

　　upkeep (n) the cost of maintenance 保養(yǎng)費

　　[例] The upkeep of a big company’s cars is very high

　　upturn (n.) movement up wards好轉(zhuǎn)

　　[例] There has been a marked upturn in sale。