2018年高級商務英語考試詞匯及例句（1）

　　[例] The customer is in the system black list so we can not provide trading service for him.

　　blue chips (n.) shares with the highest status as investments, usually shares of well-established companies藍籌股，熱門的股票

　　[例] Wise investors will show great interest in blue chips.

　　blue-collar (adj.) relating to manual work體力勞動者

　　[例] Your local newspaper is usually the best source of blue-collar jobs.

　　board meeting (n) a gathering of the directors of a company to discuss important company business董事會

　　[例] He will chair the board meeting tomorrow on the takeover issues.

　　board of directors (n.) group of people chosen by the shareholders to develop company policy董事會議

　　[例] This proposal has been approved by the board of directors.

　　bond [ bCnd ] (n.) contract document promising to repay money borrowed by a company or government債券

　　[例] Most bonds are unsecured and do not grant shares in an organization.

　　bonded goods (n) imported items on which customs duties must be paid before they can be collected by the imported or exported again保稅貨物

　　[例] We need permission to release these bonded goods to the importer.

　　bonded house (n) a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or exported again 保稅倉庫

　　[例] The cargo is still in the bonded house.

　　bonus [ 5bEunEs ] (n.) additional payment獎金，紅利

　　[例] Our department manager has been given an annual bonus for his good performance.

　　[同義詞] dividend

　　book [ buk ] (v.) to arrange for (tickets or lodgings, for example) in advance; reserve 預訂

　　[例] The secretary has booked the manager in at the Hilton Hotel.

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

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

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

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

　　bookkeeper [ 5buk7ki:pE ] (n.) person who keeps the financial records of a company會計員

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

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

　　[同義詞] prosper, thrive, flourish

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

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

　　bottleneck [ 5bCtl7nek ] (n.) a restriction in the normal work flow瓶頸，障礙

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

　　bottom [5bRtEm]1.(adj.) lowest最底處的

　　[例] rock-bottom price

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

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

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

　　brainstorm [ 5brein7stC:m ] (n. and v.) an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an issue集體討論

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

　　branch [ brB:ntF ]1.(n.) local office of a large business分公司

　　[例] We have branches throughout the country.