bidder (n.) person who makes an offer投標(biāo)人

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

　　bill 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開帳單

　　bill of entry (n.) a detailed list of goods prepared by the exporter or importer for examination by customs 報關(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 (n.) large roadside advertising poster(戶外)廣告牌

　　[例] The billboard of KFC is obvious everywhere.

　　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.

　　bond (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.

　　bonus (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 ] (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.

　　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,跳票

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

　　branch 1.(n.) local office of a large business分公司

　　[例] We have branches throughout the country.

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

　　[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)

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

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

　　[同義詞] leaflet, pamphlet, booklet

　　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

　　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.

　　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

　　[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

　　campaign [ kAm5pein ] (n.) plan of action(商業(yè))活動

　　[例] advertising campaign

　　candidate (n.) person who puts himself/herself forward for a job候選人，應(yīng)聘者

　　[例] Several managers normally interview one candidate because this increases the likelihood of making a good choice.

　　[同義詞] applicant

　　capacity (n.) amount which can be produced生產(chǎn)能力

　　[例] We are working at full capacity.

　　capital (n.) money, property and assets used in a business(投入)資本

　　[例] One company can open just one capital account in the bank according to the Chinese regulation.

　　captive market (n) a situation where buyer’s have no choice of goods or have to deal with only one seller 壟斷市場

　　[例]　This firm is the only manufacture of CD players in the country and gains a lot from such captive market. [同義詞]　monopoly

　　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現(xiàn)金

　　[例] Carrying cash is very dangerous and inconvenient for foreign travelers.

　　[同義詞] money, currency

　　2. (v.) exchange a cheque for cash兌現(xiàn)(支票)

　　catalogue [US catalog] a sales publication which lists products and prices產(chǎn)品目錄

　　[例] When doing import trading, you should get to know the exporter’s catalogue.

　　[同義詞] list, inventory

　　channel (n.) means by which goods pass from one place to another(銷售)渠道

　　[例] The main distribution channel is through supermarkets.

　　Distribution channel 分銷渠道

　　chart (n.) diagram which displays information visually 圖表

　　[例] Please draw a chart on sales volume of this month.

　　[同義詞] diagram,graph線性圖

　　bar chart uses columns to show relative heights直方圖

　　flow chart shows process from first to last step流程圖

　　organization chart (n.) a chart which shows how a job relates to other jobs and where it fits in the overall 組織機(jī)構(gòu)圖

　　[例] Please give me an organization chart of that company .

　　pie chart shows data in a circle cut up into segments圓型圖

　　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.

　　circular (n.) a copied leaflet which is sent to people 傳單，大量分發(fā)的廣告頁

　　[例] Have you seen the circular handed out in the street?

　　[同義詞] notice, advertisement

　　claim[ kleim ] 1. (n.) request for money索賠

　　[例] We put in an insurance claim after the accident.

　　2. (v.) ask for money索賠

　　[例] We claimed $50,000 for the damaged car.

　　clear (v) 1.to dispose of goods 拋售

　　[例] The stock sold their goods at cost price in an attempt to clear old stock.

　　2.to pass goods through customs 清關(guān)

　　[例] clear the goods

　　client (n.) person or company buying a service客戶

　　[例] Nowadays good service is a very important aspect to the bank’s clients.

　　commercial (adj.) of or relating to commerce 商業(yè)的

　　[例] commercial area

　　[同義詞] trading, mercantile

　　commission (n.) proportionate amount of money paid to a sales person/agent, usually a percentage of the sales made傭金

　　[例] We offered the agent a 10% commission.

　　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補(bǔ)償

　　[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 賠償(金)

　　condition (n.) 1. general state 狀態(tài)2. term of a contract 條款

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