2018年商務(wù)英語(yǔ)考試高級(jí)寫作詞匯及例句：B

　　B

　　back [ bAk ] 1. (n.) opposite of front背面

　　[例] Please sign the cheque on the back.

　　[同義詞] rear, reverse

　　2. (adj.) from the past過(guò)去的、拖欠的

　　[例] We have a lot of back orders.

　　3. (v.) support資助

　　[例] The bank backed my new venture.

　　[同義詞] support, encourage

　　backdate [bAk5deIt] (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.

　　[同義詞] antedate

　　back order (n.) an order for goods that have not yet been produced or supplied積壓定單

　　[例] After a long vacation, I found myself in a huge stack of back orders.

　　[同義詞] 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.

　　[同義詞] default

　　backer [5bAkE(r)] (n.) person who supports financially資助者

　　[例] The company has some big backers.

　　[同義詞] patron, sponsor, benefactor

　　backing [ 5bAkiN ] (n.) support, usually financial one資助

　　[例] Strong governmental baking makes the project very profitable.

　　backhander [5bAkhAndE(r)] (n. inf.) a bribe, money given under the table賄賂

　　[例] The chief director was arrested for his involvement in some backhander affairs.

　　[同義詞] bribe

　　backlog [5bAklR^] (n.) build-up of work or orders which have not been processed積壓的工作(或訂單)

　　[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 備份

　　[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呆帳

　　[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.

　　bad faith (n.) having a dishonest intention 欺詐

　　[例] Bad faith will bring disasters to a cooperation in the long run.

　　[反義詞] integrity ，good-will

　　balance [5bAlEns] (n.) amount which makes the total credits and debits equal收支平衡(差額)、結(jié)余

　　[例] Additional balance statement will charge 10 USD.

　　[同義詞] equilibrium, equipoise, evenness

　　balance of payments (n.) international financial position of a country (account of imports, exports and invisible earnings)貿(mào)易收支差額

　　balance sheet (n.) statement of the financial position of a company or business at a certain moment資產(chǎn)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.

　　[同義詞] 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.

　　[同義詞] deposit

　　BA (bank acceptance ) a bill of exchange that is accepted by a bank for a fee.銀行承兌匯票

　　[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(英國(guó))銀行假日

　　[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銀行結(jié)單

　　bankrupt [ 5bANkrQpt ]1. (adj.) unable to pay debts破產(chǎn)的

　　[例] He was declared bankrupt.

　　[同義詞] insolvent

　　2. (v.) force someone to become bankrupt使破產(chǎn)

　　[例] The high interest rates have bankrupted my business.

　　bankruptcy [ 5bANkrEp(t)si ] (n.) state of being bankrupt破產(chǎn)

　　[同義詞] 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 條形碼

　　[例] The invent of bar code has greatly speeded up the economy of supermarkets

　　bargain [ 5bB:^in ]1. (v.) discuss in order to reach agreement on price conditions討價(jià)還價(jià)

　　[同義詞] haggle, negotiate

　　2. (n.) item at a good (cheap) price物美價(jià)廉的商品

　　[例] The cardigan is real a bargain for I just pay half of its previous price.

　　bargaining [ 5bB:^iniN ] (n.) discussing in order to reach agreement 討價(jià)還價(jià)

　　[例] The buyer and seller finally agreed to the price level after 2 hours’ bargaining.

　　barrister [ 5bAristE ] (n.) a person who is qualified to speak in a higher court of law大律師

　　[例] He is a top barrister specializing in financing law.

　　[同義詞] lawyer ,solicitor, bar, counsel

　　b/e (abbr) bill of exchange 匯票

　　basic [ 5beisik ] (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.

　　[同義詞] fundamental, essential, elementary,

　　batch [ bAtF ] (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批處理

　　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勝過(guò)

　　[例] We have beaten our competitors to be the first on the market.

　　[同義詞] defeat, hit

　　behave[ bi5heiv ] (v.) act舉止

　　[例] You should behave yourself when attending such important banquet.

　　below-the-line (adj.) below-the-line advertising; advertising which is not paid for頁(yè)底的(廣告)

　　[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比較和改進(jìn)自己的產(chǎn)品

　　[例] Benchmarking has become one of the fashionable words in current management discussion.

　　benefit [ 5benifit ] 1. (n.) advantage; profit 好處,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.津貼,救濟(jì)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殘疾撫恤金

　　sickness benefit (n.) payments made while a person is on sick leave病假補(bǔ)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出價(jià)、投標(biāo)

　　[例] Those potential buyers of the company bid against each other.

　　takeover bid (n.) 出價(jià)收購(gòu)

　　bidder [ 5bidE ] (n.) person who makes an offer投標(biāo)人

　　[例] The company will go to the highest bidder.

　　bill [ 5bidE ] 1. (n.) written list of money to be paid帳單

　　[例] This bill does not include VAT.

　　2. (v.) send a bill to someone開(kāi)帳單

　　bill of entry (n.) a detailed list of goods prepared by the exporter or importer for examination by customs 報(bào)關(guān)單

　　[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.提單

　　billboard [ 5bilbC:d ] (n.) large roadside advertising poster(戶外)廣告牌

　　[例] The billboard of KFC is obvious everywhere.

　　billing [ 5biliN ] (n.)1. process of invoicing 開(kāi)帳單

　　2. advertising; promotion 廣告，促銷

　　[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材料清單

　　billion [5biljEn ] (n.) US:one thousand million(美)十億; GB: one million million(英)萬(wàn)億

　　black [ blAk ] (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(銀行存款)有贏余

　　black list list of goods, companies, people who are prohibited from trading黑名單

　　[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(lán)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(dòng)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(huì)

　　[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(huì)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(cāng)庫(kù)

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

　　bonus [ 5bEunEs ] (n.) additional payment獎(jiǎng)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(yù)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(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 [ 5buk7ki:pE ] (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 [ 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(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 [ 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.

　　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 [ 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 [ 5breik5Wru: ] (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 [ brEu5FjuE ] (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[ brEuk ] (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 [ 5brEukE ] (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[ 5bQdVit ] (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.

　　bulk [ bQlk ]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 [ bQst ] (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 [5baIprRdQkt] (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.