2023年劍橋商務(wù)英語BEC中高級(jí)詞匯含例句版1

Glossaryadj=adjective;adv=adverb;n=noun;v=verb;inf=informal;pl=plural;abbr=abbreviationAAshare(n.)anordinarysharethatdoesnotgivetheownertherighttovoteoncompanyissuesA股[例]OurcompanywillissueAsharesonmarket.abroad(adv.)to/inanothercountry國外旳[例]Thesalesdirectorisabroadonbusinesstrip.[同義詞]overseas,inforeignparts,outofthecountryabsence(n.)time/periodawayfromwork缺席[例]Theabsenceofthechiefdirectorofthemeetingissomewhatapity.[同義詞]nonattendance,nonappearanceabsent(adj.)notpresent,notatwork缺席旳[例]Pleaseletyoursectionheadknowifyouarelikelytobeabsentforalongerperiod.[同義詞]away,off,missingabsenteeism(n.)regularabsencefromwork曠工[例]Ifmotivationdecreases,absenteeismislikelytoincrease.absorb(v.)integrateasmalleritemintoalargerwhole吞并、肩負(fù)（費(fèi)用）[例]HeadOfficehasabsorbedthelossesofourFrenchsubsidiary.absorptioncostingawayofpricinggoodsbyallowingforallcostsrelatingtoproductioninthesaleprice歸納成本法[例]Ourcompanymainlyuseabsorptioncostingtosetthesalepriceofproducts.abstract(n.)shortversionofalongerdocument摘要[例]Pleasebriefyourstafftheabstractoftheprevailinggovernmentregulations.[同義詞]summary,synopsis,digestacceptinghouse=(US)acceptingbankanorganization,oftenamerchantbank,thatpromisetopayabillofexchangeinreturnforafee承兌銀行access1.(n.)entrytosomething通道[例]Wehaveaccesstoclassifiedinformation.[同義詞]entrance,passage2.(v.)gainentryintocomputerdatafiles獲取計(jì)算機(jī)數(shù)據(jù)（文獻(xiàn)）[例]Theyshouldn’thavebeenabletoaccessthisfile.[同義詞]outputaccount(n.)recordoffinancialtransactions帳戶[例]Inourbank,ifnotransactiontakesplacein2years,yourpersonalaccountwillbecomeunclaimed.accountexecutive(n.)anadvertisingexecutivewholooksafteraparticularclient（廣告或服務(wù)業(yè)）業(yè)務(wù)經(jīng)理[例]Jackistheaccountexecutiveofthisadvertisingcompany.accountspayablealistofamountsownedtoabusinesstosuppliersofgoodsandservices應(yīng)付帳款[例]addanentrytoaccountspayableaccountancy(n.)workofanaccountant會(huì)計(jì)工作[例]Attheendofayear,theaccountancyofabigcompanyisalwaysveryburdensome.accountant(n.)personqualifiedtokeepacompany’saccounts會(huì)計(jì)師（員）[例]Tobeagoodandcompetentaccountant,accountingprinciplesshouldbestrictlyfollowed.accounts(n.pl)financialrecordsofabusiness帳目[例]Thebankwouldliketoseetheaccounts.accruals(n.pl)moneyowedwhichisdueatalaterdate增長額，利息[例]Theaccrualsyouowehimwillbeduenextweek.achieve(v.)succeedindoingsomething完畢[例]Thetwopartiesachievedfinalagreementsinmutualbenefits.[同義詞]accomplish,complete,finishachievement(n.)thesuccessfulcompletionofsomething，somethingsuccessfullycompleted完畢、成就[同義詞]accomplishment,completion,perfectionacknowledge(v.)confirmthatsomethinghasarrived確認(rèn)收悉[例]Weacknowledgereceiptoftheshipment.[同義詞]admit,acceptacknowledgement(n.)confirmationthatsomethinghasarrived收條[例]Afteryouhavereceivedthemail,pleasereturnyouracknowledgementbyfax.[同義詞]acceptanceacquire(v.)buy,obtain購得、占有[例]Weacquiredacompany,shares,etc.[同義詞]obtain,get,procureacquisitiontheactofacquiring收購[例]ThegoodnewsfromTCL:theacquisitionofSchneider![同義詞]merger,takeoveracting(adj.)workinginthepositionofsomeoneforashorttime代理旳[例]anactingmanageractivemoney(n.)moneythatisbeingusedbythepublicasopposedtomoneyleftinbankaccounts.流通貨幣（相對(duì)于銀行帳戶中旳貨幣）[例]Theinflationincreasesactivemoney.activity(n.)typeofbusiness業(yè)務(wù)[例]Ourmainactivityisexport/importtrade.[同義詞]businessactofGod(n.)anunexpectedorunavoidableeventsuchasastorm,aflood,andearthquake,etcmentionedinsomeinsurancecontractsasacauseoflossordamage不可抗力[例]WewillincludethetermofactofGodinthisinsurancepolicytoagainstsomeuncertainfactors.[同義詞]forcemajeureactual(adj.)real實(shí)際旳[例]Ouractualresultswerebetterthanforecast.actualloss(n.)therealcostofsomethingasopposedtoasumofmoneystatedonpaper實(shí)際損失（相對(duì)于帳面損失）[例]Intherecession,forthelatestfiscalyear,ouractuallossismuchgreaterthanthepaperloss.[有關(guān)詞匯]paperlossactuals(n.)goodsthatcanbepurchasedandused,asopposedtogoodstradedonafuturescontractthatarerepresentedbydocuments實(shí)貨（相對(duì)于期貨）[例]Themerchantisespeciallyinterestedinthetradingoffutures,notactuals.[同義詞]physicalsadapt(to)(v.)tomakesuitabletoorfitforaspecificuseorsituation.使適應(yīng)[例]theabilitytoadaptquicklytoanewsituation[同義詞]adjustaddendum(n.)anextrasectionthatisattachedto,orfollows,aletter,report,ect附錄，附件[例]writeanaddendumtoareport[同義詞]appendixaddress(v.)1.dealwith處理[例]addresspublicconcerns2.givespeechto演說[例]addressaudienceonabusinessprojectadjourn(v)tostop(acourtcase,ameeting,etc.)foratimebeforebeginningagain延期，休會(huì)[例]Theboardmeetinghasbeenadjournedtoanuncertaindate.[同義詞]postponeadjust(v)tosettleaninsuranceclaim理算保險(xiǎn)索賠[例]Afterthecaraccident,hemadeaninsuranceclaimthatwillbeadjustedsoon.administration(n.)organizationandcontrolofacompany經(jīng)營、管理[例]Theadministrationpowerofacompanyalsoshowstheinternalcontrolofthecompany.[同義詞]managementadmin(n.)abbreviationforadministration經(jīng)營、管理administer(v.)organize,control:管理[同義詞]manageadopt(v.)choose,decideon采用[例]Weadoptedanewstrategy.advance(n.)moneypaidbeforeitisdue,orforworkonlypartiallycompleted預(yù)付款[例]YesterdayIreceivedanadvanceonmymonthlywage.(v)1.toincrease提高[例]Onbullmarket,sharesareadvancingrapidly.[同義詞]increase2.topaysomethingbeforeitisdue預(yù)付[例]Thepublishinghouseadvancedmeonroyalties.advancebill(n.)abillofexchangethathasbeenwrittenbeforethegoodshavebeensentoff預(yù)付（開）票據(jù)[例]Dearcustomer,wewillsendyoutheadvancebillforthatbatchbyairexpressmailtoday.adversebalance(n.)anamountofdebtshownonanaccount赤字[例]Withtherapidgrowthofourturnover,ouradversebalancewillbeeliminatedverysoon.[同義詞]deficitadvertise(v.)announcesomethingisforsale做廣告[例]ThesoapisadvertisedonTVforitsspecialflavor.[同義詞]announcead(n,inf)shortforadvertisementadvalorem(adj.)oftaxthatiscalculatedasapercentageofthevalueofthegoods從價(jià)征稅[例]VATisakindofvaloremtax.advertisement(n.)notice/announcementthatsomethingisforsale廣告[例]Ifyouwantyourhousesold,youshouldhaveputyouradvertisementinamorepopularnewspaper.advertiser(n.)person/companywhichadvertises廣告商[例]Advertisersusevariouswaysandmediatopromotetheirproducts.advertising(n.)thebusinessofdesigningads廣告業(yè)[例]She’sinadvertising.advice(n.)recommendation(s)aboutwhatyoushoulddo提議、告知（書）[例]Hisadvicewastoclosethefactory.[同義詞]counsel,recommendation,opinionadvicenote(n.)anotetothereceiverofgoodsfromthesenderthatgivesdetailsofthequantityanddescriptionofgoodsandwhenandhowtheywillbetransported告知單[例]Beforeyoudeliverthegoods,pleasefaxusanadvicenoteforourconfirmation.advise(v.)recommendwhatshouldbedone提議、告知[同義詞]counsel,recommend,suggestafter-salesservice(n.)serviceofferedbyasuppliertoacustomertomaintainorrepairtheproductsupplied售后服務(wù)[例]Nowadaysmanyenterprisesbegantocompeteinthefieldofafter-salesservice.affiliate(n.)apersonoranorganizationthatisattachedtoalargerorganization組員，聯(lián)號(hào)[例]Thatcompanyisanaffiliateofaprestigiousholdinggroup.[同義詞]member(v.)toattach(apersonoranorganization)toalargerorganization附屬于[例]ThebusinessisaffiliatedtoTCLGroup.afmd(abbr.)aforementioned上述旳[例]Youcanrefertoafmdpostaddressforthedispatch.aftermarket(n.)asituationwhereanewlyissuedsecurityistradedbeforeitsrealpricehasbeenestablishedinthestockmarket.二級(jí)市場[例]Buysharesonahealthyaftermarket.aftersight(adv)writtenonabillofexchangetoshowthatthebillshouldbepaidwithinaspecifiedtimeafterthepayerispresentedwithinit見票后付款[例]Thebillshouldbepaidat60daysaftersight.againstallrisks(adv.)(ofamarineinsurancepolicy)providinginsuranceforalltypesoflossordamage全保險(xiǎn).[例]Weinsurancedthecargoagainstallrisks.agenda(n.)orderoftopicstobediscussedatameeting會(huì)議議程[例]Thefirsttopicontheagendaissalaries.agent(n.)personwhorepresentsacompany代理（商）[例]Ourcompany’sagentinMiddleEasthasdevelopedawidespreadandmaturebusinessthere.[同義詞]representative,deputyagiotage(n.)thebusinessofbuyingandthenlatersellingforeigncurrencies套匯[例]Thatguymakesabigfortunebyagiotage.[同義詞]arbitrageairline(n.)abusinessprovidingasystemofscheduledairtransport航空企業(yè)[例]UnitedAirlinesairtime(n.)timegiventoadvertiseonTVorradio電視(收音)廣告節(jié)目時(shí)間[例]Theairtimeofthisnewproductwillbeprolongedfor10seconds.allocate(v.)givemoneyorotherresourcesincertainproportions分派[例]Inthebudgetweallocatedmostofthemoneytomarketing.[同義詞]assign,designate,allotallotment(n.)thedistributionofnewcompanysharestothepeoplewhohaveappliedforthem配股[例]Allotmenthasbeenmadebyrandomdrawbecauseofoversubscription.allowance(n.)something,suchasmoney,givenatregularintervalsorforaspecificpurpose津貼[例]Anexpensesallowanceispaidmonthlytoeachtrainee.amalgamation(n.)atypeofreorganizationwheretwoormorecompaniesarecombinedintoonecompany合并[例]Theamalgamationofthethreecompaniesstrengthenedthecorporation.[同義詞]combination,mergerambition(n.)strongdesiretosucceedinlifeorinajob雄心[例]MysisterhasanambitionanddesirestogetMBA.[同義詞]aspiration,desire,yearningamenity(n.)afeaturethatincreasesattractivenessorvalue,especiallyofapieceofrealestateorageographiclocation生活福利設(shè)施[例]asunnyapartmentwithamenitiesincludingairconditioning[同義詞]facility,convenienceamortize(v.)topayoffadebtbysavingmoneyonaregularbasis分期清償[例]Therepaymentofthebondisamortizedin5years.analyse(v.)studyindetail分析[例]Weanalysedtheaccounts.analysis(n.)detailedstudy,investigation分析[例]Theanalysisreportshowsclearlogicsandintegrity.analyst(n.)personwhoanalyses分析家[例]Hisintelligenceanddiligencemadehimanexcellentandacutemarketinganalyst.annual(adj.)yearly年度旳[例]theannualaccounts[同義詞]yearlyannualgeneralmeeting(n.)(AGM)ameetingofalltheshareholdersinacompany年度股東大會(huì)annul(v.)tocancelsomethingorstopitfrombeinglegallyeffective廢除,取消[例]Thecontractwasannulled.[同義詞]nullifyannulment(n.)theactofcancelingsomethingorstoppingitfrombeinglegallyeffective廢除，取消[例]Thedisagreementoftwopartsresultedintheannulmentofthecontractsignedattheverybeginningoftheircooperation.antedate(v.)toputanearlierdate(onadocument,letter,cheque,etc)thanthedateatthetimeofwriting倒填日期[例]Tomakethischequelegal,youshouldantedateitby7days.[同義詞]backdateanti-dumping(adj.)ofwaysinwhichacountryprotectsitseconomybypreventingothercountriesfromdumpinginit.反傾銷[例]anti-dumpinglawsapology(n.)anacknowledgmentexpressingregretoraskingpardonforafaultoroffense.致歉[例]aletterofapologyappeal1.(n.)beingattractive吸引力[例]Thisproducthasappealforyoungpeople.[同義詞]attraction,charm2.(v.)beattractiveto吸引人旳[同義詞]attract,allureappendix(n.)acollectionofsupplementarymaterial,usuallyattheendofabook附錄[例]touseanappendixforanyinformation[同義詞]addendumapply(v.)askforsomething(inwriting)（書面旳）申請(qǐng)[同義詞]Weappliedforaloan.applicant(n.)personwhoapplies申請(qǐng)人[例]Theapplicantshowsoutstandingadvantagesamongthecandidatespool.application(n.)actofapplying申請(qǐng)applicationform(n.)pre-printedformtomakearequestforajob申請(qǐng)表[例]Pleasefillinthisapplicationformatfirst.appoint(v.)choosesomeoneforajob任命[例]Wehavedecidedtoappointanewsalesmanager.[同義詞]assign,designateappointee(n.)personchosenforapositionorjob被任命者[例]Heisluckytobetheappointeeofthisproject.appointment(n.)1.choiceofsomeoneforanewjob任命[例]Theappointmentofareafinancialcontrollerimplieshehasbeenpromoted.2.arrangementforameeting約定（會(huì)議）[例]Wefixedanappointmentatfouro’clock.appraisal(n.)calculationofthevalueofsomebodyorsomething估價(jià)[例]TheirappraisalofthenecklaceisaboutRMB1,000.[同義詞]evaluation,valuation,assessmentappraise(v.)tojudgethevalueofsomebodyorsomething估價(jià)[例]Theyappraiseditwasonlyworth$1.[同義詞]evaluate,assessappraiser(n.)personwhojudges鑒定者，估價(jià)官[例]Whowillbetheappraiser?appreciate(v.)1.bethankfulfor感謝[例]Iappreciatedyourhelp.2.understand理解[例]Iappreciateyourproblems.3.increaseinvalue增值[例]Myshareshaveappreciatedby10%.apprentice(n.)youngpersonwhoislearningaskill學(xué)徒[例]Don’tlistentohim.Jackisonlyanapprentice.[同義詞]learner,beginnerapprenticeship(n.)periodoftimespentlearningaskill學(xué)徒年限，學(xué)徒身份[例]Jackservedanapprenticeshipwithacarpenter.appropriate(v.)toputanamountofmoneyasideforaspecialpurpose撥出（款項(xiàng)）[例]Theyappropriated$10,000forbribery.approve(v.)agreetopassofficially同意[例]TheyBoardapprovedthenewplan.[同義詞]acceptapproval(n.)agreement同意aptitude(n.)naturalability(todoatask)天資[例]Shehadahighaptitudeforbusiness.arbitrage(n.)thepurchaseofsecuritiesononemarketforimmediateresaleonanothermarketinordertoprofitfromapricediscrepancy套利[例]Hemadebigfortunebyarbitrage.arbitration(n.)processofsettlingadispute仲裁[例]Weshallhavetoresorttoarbitration.[同義詞]judgement,adjudicationarea(n.)region區(qū)域[例]HissalesareaistheNorthEast.[同義詞]district,region,territoryarrears(n.)moneywhichisowedandhasnotbeenpaidontime到期未付帳[例]Thepaymentinarrearsamountsto$100.[同義詞]arrearage,debt,liabilitiesarrivalnotice(n.)anotesentbyacarriertothereceiver(consignee)sayingthatgoodshavearrived到貨告知[例]AfteryourreceiptofthearrivalnoticefromthecarrierCOSCO,pleasearrangethepicking-upofthegoodsatthedock.artificalperson(n.)acompanyconsideredashavingaseparatelegalidentityfromthepeoplewhoworkforit,althoughsomeofthesepeoplewillrepresentthewillofthecompany法人[例]Thecompanyisregardedlegallyasanartificalperson.[同義詞]fictitiousperson,juristicpersonasper(adv)accordingto根據(jù)[例]Asperyourrequestthatismadeinyourlastmail,wearewritingtoconfirmourpointconcerningtheprice.asapassoonaspossible及早[例]Afterthecargoreachesyourdock,pleaseinformusbyfaxoremailasap.assemble(v.)1.put(aproduct)togetherfromcomponentparts裝配[例]Aftertheinternalinnovation,theefficiencyofworkers’assemblingmachineshasgreatlyimproved.2.tobringorcalltogetherintoagrouporwhole集合[例]Askyourcolleaguestoassembleinthemeetingroomat10:15.assembly-line(n.)layoutofworkersandmachineswheretheworkpassesfromoneworkertothenext,usuallyonamovingbelt,untilitisfinished裝配線[例]Alltheworkersshouldtakecareoftheassemblyline.assembly(n.)putting(aproduct)together裝配[例]Wehaveautomatedassemblyline.assemblypoint(n.)aplacewherepeopleshouldgatherinanemergency.集合地點(diǎn)assentedstock(n.)anitemoffinancialvalue,eganordinaryshare,thatbelongstosomeonewhohasagreedtotheconditionsofatakeoverbid同意股票assess(v.)estimatethevalueof估價(jià)[例]Thepropertywasassessedat￡20,000.[同義詞]value,evaluateassessment(n.)calculationofvalue估價(jià)[例]ataxassessment[同義詞]evaluation,appraisalasset(n.)somethingofvaluewhichisownedbyacompany資產(chǎn)[例]Theircompany’smajorassetisitsproperty.[同義詞]propertyassetbacking(n.)thetotalvalueoftheassetsofacompanydividedbythenumberofordinarysharesissues.資產(chǎn)保證[例]Wemustensureasolidassetbackingforourcompany.associatecompany(n.)acompanyofwhichmorethan20%,butlessthan51%ofthesharecapitalisheldbyanothercompany.聯(lián)營企業(yè)[例]Thisfirmisanassociatecompany,notaholdingcompany.currentassets(n.)assetsindailyusebyabusiness流動(dòng)資產(chǎn)fixedassets(n.)propertyandmachinery固定資產(chǎn)[例]Plantsandmachinesarefixedassets.frozenassets(n.)assetswhichcannotbesold,usuallybecausethereisadispute凍結(jié)資產(chǎn)intangibleassets(n.)assetswhichcannotbeseen(suchasgoodwill,patentsetc.)無形資產(chǎn)liquidassets(n.)cashorbillswhichcanbeeasilyconvertedintocash流動(dòng)資產(chǎn)[例]Theamountofliquidassetsisimportanttoacompany.tangibleassets(n.)assetswhichcanbeseen(suchasproperty,machineryetc.)有形資產(chǎn)atpar(adj/adv)ofashareorothersecuritythathasthesamevalueonthemarketasthevaluewrittenontheshareitself平價(jià)（市值等于票面值）[例]Sheboughtthesharesatpar.ATM(n.)automatictellermachine自動(dòng)取款機(jī)[例]YoucandrawcashfromanyATMatanytimeinShanghaibyusingthisVisaCard.[同義詞]cashpointattempt1.(n.)trial,effort努力、嘗試[例]Wehavemadeanattempttoenteranewmarket.2.(v.)tryattn(abbr)fortheattentinof交由某人親啟[例]HewroteATTNMr.Johnson.ontheenvelop.auction(n.)thewayofsellinginwhicheachitemissoldatanopenmeetingtothepersonwhomakesthehighestbid拍賣[例]Hesoldhisvillaintheauctionat200,000dollars.auction(v.)tosellsomethingtothepersonwhomakesthehighestoffer;sellsomethingbyauction拍賣[例]Hishousewasauctionedlastweek.audio-conference(n.)ameetingwithpeoplewhocannotallbetogetheratthesametime,usingaudio(telephone)equipment會(huì)議[例]ThescheduledmeetinghasbeencancelledforSARS,andweareplanningtoholdanaudio-conferencenextweek.audit[(n.)examinationoftheaccountsofacompany審計(jì)[例]Werequireanauditconfirmationfromyouraccountopeningbank.auditing(n.)officialprocessofcheckingtheaccountsofacompanytoseeiftheyrepresentatruepicture審計(jì)[例]Thebankisunderitsannualinternalauditing.auditor(n.)personwhoaudits審計(jì)員authenticate(v.)proofthatsomethingisrealortrue認(rèn)證[例]Youshouldaskaskilledattorneytoauthenticatethesignatureatthebottomofthisdocumentincasethatitisaforgedone.[同義詞]certifyaverage1.(n.)thenumberwhichiscalculatedbyaddingseveralfigurestogetherandthendividedbythenumberoffigures均數(shù)[例]Thesalesaveragehasbeenaround250units.[同義詞]mean2.(adj.)middle平均旳[例]theaveragepriceaveraging(n.)tradingsharesfromthesamecompanyatdifferentpricesatthesametime股票平均買賣法[例]Averagecanmaintainthepriceofasecurity.awareness(n.)beingconsciousofsomething懂得[例]Hehasnoawarenessaboutthetransaction.axe1.(v)removeordismisssomebody解雇[例]Severalthousandofjobswillbeaxednextmonthduetothegreatdepression.[同義詞]dismiss,sack,layoff,fire2.(n)removalordismissal解雇[例]IwillundertheaxeifIcan’treachthesalesgoalthisyear.Bback1.(n.)oppositeoffront背面[例]Pleasesignthechequeontheback.[同義詞]rear,reverse2.(adj.)fromthepast過去旳、拖欠旳[例]Wehavealotofbackorders.3.(v.)support資助[例]Thebankbackedmynewventure.[同義詞]support,encouragebackdatev.)toputadateonadocumentthatisearlierthantherealdate,sothatitisvalidfromthatearlierdate倒填日期[例]Hebackdatedthebillsothatitcanbevalid.[同義詞]antedatebackorder(n.)anorderforgoodsthathavenotyetbeenproducedorsupplied積壓定單[例]Afteralongvacation,Ifoundmyselfinahugestackofbackorders.[同義詞]backlogbackout(v)togiveupornotdosomethingafteragreeingtodoit不履行[例]Youwillbechargedforsureifyoubackoutofthecontract.[同義詞]defaultbacker(n.)personwhosupportsfinancially資助者[例]Thecompanyhassomebigbackers.[同義詞]patron,sponsor,benefactorbacking(n.)support,usuallyfinancialone資助[例]Stronggovernmentalbakingmakestheprojectveryprofitable.backhander(n.inf.)abribe,moneygivenunderthetable賄賂[例]Thechiefdirectorwasarrestedforhisinvolvementinsomebackhanderaffairs.[同義詞]bribebacklog(n.)build-upofworkororderswhichhavenotbeenprocessed積壓旳工作（或訂單）[例]Thefailureoftheprojectwasduetobacklogofsuperiororders.backupsupport支持[例]Youshouldbackupallclaimsyoumake.back-up(backup)(n,v)tomakeacopeincasetheoriginaloneislostordamaged備份[例]Imadeaback-upofthatdocumentincaseofsomeunforeseendamagetoit.baddebt(n.)debtwhichwillnotbepaid呆帳[例]Theobviousdecreaseofbaddebtavoidedthebankruptcyofthebignationownedenterprise.badfaith(n.)havingadishonestintention欺詐[例]Badfaithwillbringdisasterstoacooperationinthelongrun.[反義詞]integrity，good-willbalance(n.)amountwhichmakesthetotalcreditsanddebitsequal收支平衡（差額）、結(jié)余[例]Additionalbalancestatementwillcharge10USD.[同義詞]equilibrium,equipoise,evennessbalanceofpayments(n.)internationalfinancialpositionofacountry(accountofimports,exportsandinvisibleearnings)貿(mào)易收支差額balancesheet(n.)statementofthefinancialpositionofacompanyorbusinessatacertainmoment資產(chǎn)平衡表ban(v)toforbidsomething;toforbidsomeonetodosomething嚴(yán)禁[例]PublicadvertisementontobaccoisbannedinChina,butsomecraftytobaccocompaniesaresuccessfulincircumventingthisban.[同義詞]forbidbank(v)todepositsomethinginabank存入[例]Youhavetobankacertainamountofmoneyinordertoavoidbeingoverdrawn.[同義詞]depositBA(bankacceptance)abillofexchangethatisacceptedbyabankforafee.銀行承兌匯票[例]Wewillissueabankacceptanceforthepayment.bankbook(n.)abookthatlistsallpaymentsintoandwithdrawalsfromacustomer’sbankaccount存折[例]Youcaninsertyourbankbookintothismachinewhichwillautomaticallyupdateit.bankholiday(n.)aday,notaSaturdayorSunday,whenbanksareclosedandwhichisalsoageneralholiday(英國)銀行假日[例]YouhavetowaittillthedayaftertomorrowforyouropeningaccountintheBankofLondonbecausetomorrowisabankholiday.bankstatement(n.)writtenstatementshowingtransactionsandbalanceofanaccount銀行結(jié)單bankrupt1.(adj.)unabletopaydebts破產(chǎn)旳[例]Hewasdeclaredbankrupt.[同義詞]insolvent2.(v.)forcesomeonetobecomebankrupt使破產(chǎn)[例]Thehighinterestrateshavebankruptedmybusiness.bankruptcy(n.)stateofbeingbankrupt破產(chǎn)[同義詞]insolvencybarcode(n.)aseriesoflinesprintedonaproductthatcanbereadbyamachineconnectedtoacomputersystemtogiveapriceorreferencenumber條形碼[例]Theinventofbarcodehasgreatlyspeededuptheeconomyofsupermarketsbargain1.(v.)discussinordertoreachagreementonpriceconditions討價(jià)還價(jià)[同義詞]haggle,negotiate2.(n.)itematagood(cheap)price物美價(jià)廉旳商品[例]ThecardiganisrealabargainforIjustpayhalfofitspreviousprice.bargaining(n.)discussinginordertoreachagreement討價(jià)還價(jià)[例]Thebuyerandsellerfinallyagreedtothepricelevelafter2hours’bargaining.barrister(n.)apersonwhoisqualifiedtospeakinahighercourtoflaw大律師[例]Heisatopbarristerspecializinginfinancinglaw.[同義詞]lawyer,solicitor,bar,counselb/e(abbr)billofexchange匯票basic(adj.)minimumthatcanbeexpected;whateverythingelsedependson基本旳[例]Olderworkerswill,ofcourse,stillbeinterestedinbasicpay.[同義詞]fundamental,essential,elementary,batch(n.)groupofitemsmadeatsametime一批[例]ThisbatchofgoodswillbedeliveredbyUPS.batchprocess(n.)productionprocessbasedonconvertingaquantityofitemsatthesametime批處理batchsize(n.)numberofitemsinabatch批量bearmarket(n.)periodwhensharepricesarefalling熊市[例]Unfortunately,youconfrontedbearmarket.beat[bi:t](v.)winover(someone)inafight勝過[例]Wehavebeatenourcompetitorstobethefirstonthemarket.[同義詞]defeat,hitbehave(v.)act舉止[例]Youshouldbehaveyourselfwhenattendingsuchimportantbanquet.below-the-line(adj.)below-the-lineadvertising;advertisingwhichisnotpaidfor頁底旳（廣告）[例]Below-the-lineactivitiesreferstosalespromotionormarketingresearchwhichamarketingdepartmentbuysdirectly.benchmarking(n.)tomeasure(arival'sproduct)accordingtospecifiedstandardsinordertocompareitwithandimproveone'sownproduct比較和改善自己旳產(chǎn)品[例]Benchmarkinghasbecomeoneofthefashionablewordsincurrentmanagementdiscussion.benefit1.(n.)advantage;profit好處,利益[例]Itwillbeourmutualbenefittocometoanagreement.2.(n.)moneyprovidedasarightunderastateorprivateinsurancescheme,e.g.disabilitybenefit.津貼,救濟(jì)金3.(v.)toprofit,gainadvantagefrom有益于,受益于disabilitybenefit(n.)paymentmadetoapersonunabletoworkbecauseofpermanentorlong-termphysicalhandicap殘疾撫恤金sicknessbenefit(n.)paymentsmadewhileapersonisonsickleave病假補(bǔ)助fringebenefits(n.)extrabenefitssuchasacar,privatehealthinsuranceprovidedbyacompany附加福利[例]Fringebenefitsshouldbefirmlyincorporatedwithinthepaymentpolicyandadministeredbythepersonneldepartment.bid[bid](n&v)offertobuysomethingatacertainprice出價(jià)、投標(biāo)[例]Thosepotentialbuyersofthecompanybidagainsteachother.takeoverbid(n.)出價(jià)收購bidder(n.)personwhomakesanoffer投標(biāo)人[例]Thecompanywillgotothehighestbidder.bill1.(n.)writtenlistofmoneytobepaid帳單[例]ThisbilldoesnotincludeVAT.2.(v.)sendabilltosomeone開帳單billofentry(n.)adetailedlistofgoodspreparedbytheexporterorimporterforexaminationbycustoms報(bào)關(guān)單[例]Iwillprepareabillofentry,togetherwithotherrequireddocumentsforthedeclarationofthisbatchofimportedgoods.billoflading(B/L)(n.)adocumentthatshowsdetailsofgoodsbeingtransported.Itisareceiptfromthetransportertothesenderandentitlesthereceivertocollectthegoodsonarrival.提單billboard(n.)largeroadsideadvertisingposter（戶外）廣告牌[例]ThebillboardofKFCisobviouseverywhere.billing(n.)1.processofinvoicing開帳單2.advertising;promotion廣告，促銷[例]Theproductneededbetterbillingtooutsellitscompetitors.billofmaterials(n.)listofallrawmaterialsandpartsthatgointoanendproduct材料清單billion(n.)US:onethousandmillion（美）十億;GB:onemillionmillion（英）萬億black(adj.)notallowedbylaw黑市旳，非法交易旳blackmarket(n.)asituationofillegaltradingingoods,currenciesorservices黑市[例]HeboughtsomepirateCDheblackincredit（銀行存款）有贏余blacklistlistofgoods,companies,peoplewhoareprohibitedfromtrading黑名單[例]Thecustomerisinthesystemblack