劍橋商務(wù)英語(yǔ)詞匯大全

...Unit1the3sectorsofeconomy經(jīng)濟(jì)的三個(gè)局部

Infrastructure根底構(gòu)造Leanproduce精益生產(chǎn)Warehouse倉(cāng)庫(kù)Industrialunits

工業(yè)區(qū)Residentialbuilding

住宅區(qū)Agriculturalland

農(nóng)耕區(qū)Housingestate

地產(chǎn)Managingdirector

董事總經(jīng)理，總裁Wholesaleoutlet

批發(fā)商店Retailoutlet

零售店Calculationofprice

價(jià)格計(jì)算Addedvalue

增值Smelt

熔煉，提煉Mill

磨Weld

焊接Exworks

出廠價(jià)Upstream

上游Downstream

下游Totalpicture

全局Maintenance

保養(yǎng)，維修Bauxite

鋁土礦Coil

線圈Cement

水泥Laborcost

勞力本錢Semi-finished

半成品Finishedproduct

成品Departmentofhealth衛(wèi)生部Primarysector

第一產(chǎn)業(yè)Secondarysector

第二產(chǎn)業(yè)Tertiarysector

第三產(chǎn)業(yè)Rawmaterial

原材料Administration

管理Law

司法puting計(jì)算機(jī)操作Personnel

人事Distribute

分配，配送Healthcare

醫(yī)療衛(wèi)生Logistics

物流Assemble

裝配Disassemble

拆卸Assemblingline

生產(chǎn)線Ironore

鐵礦石Divisionoflabor

勞動(dòng)分工Heavyindustry

重工業(yè)Lightindustry

輕工業(yè)Marketing

市場(chǎng)營(yíng)銷Chainofmand

指揮系統(tǒng)，行政管理系統(tǒng)Coretechnology

核心技術(shù)Know-how

技術(shù)訣竅Labor-intensive

勞動(dòng)密集型Technology-intensive

技術(shù)密集型Capital-intensive

資本密集型Hinterland

地，腹地Initialoutlay

初期投資Garments

服裝Unit2management管理Manager’sjob=planning+organizing+leading+controllingAllocateresources

分配資源Payandpromotion

薪酬和晉升Modify

修正Linemanager

一線經(jīng)理Immediatelinemanager

直接下屬的一線經(jīng)理Topmanager

高層經(jīng)理Topmanagement

高層管理Middlemanagement

中層管理Supplier

供給商Publicauthorities

政府部門Beadvised

聽取意見Distributor

分銷商Swissfranc

瑞士法郎Appreciate

升值Depreciate

貶值ponentofeconomy

經(jīng)濟(jì)部門Goodwillresource

商譽(yù)Humanresource人力資源Naturalresource自然資源Marketshare

市場(chǎng)份額Monopolyin/of/on

壟斷，專利品Managementskills

管理技能Managementtactics

管理技巧Decision-making

決策Boardofdirectors

董事會(huì)Chairmanoftheboard

董事長(zhǎng)High-performancecar

高性能汽車Tangible/physicalresources

有形資源Capitalresources

資本資源Superior

上級(jí)Subordinate

下屬Seniormanager

資深經(jīng)理Juniormanager

初級(jí)經(jīng)理Corporateculture

公司文化Checkandbalance

制衡Hardware

五金，硬件Monopoly/lock

壟斷Interchangement

互換Solutionprovider

方案提供商Chainstore

連鎖店Workexperience

工作經(jīng)歷Workinghour

工作時(shí)間Price

v.

定價(jià)；比價(jià)Chiefoperationoffice

首席運(yùn)營(yíng)官Operationmanagement

作業(yè)管理Financialmanagement

財(cái)務(wù)管理HRmanagement

人力資源管理Marketingmanagement

銷售管理Logisticsmanagement

物流管理OTC=overthecounter

成藥Arts

文科Science

理科Engineering

工科Simulate

仿造，模仿High-endproduct

高端產(chǎn)品Rockbottomprice

最低價(jià)Frills

虛飾Targetmarket

目標(biāo)市場(chǎng)Empowerment

賦權(quán)Adhoc

特別，專門Taskforce

特遣部隊(duì)，特別行動(dòng)組Cashandassets

現(xiàn)金和資產(chǎn)Buffer=cushion

起緩沖作用的人或物L(fēng)eeway

余地，余裕Product

產(chǎn)品Productivity

生產(chǎn)率Produce

生產(chǎn)；特產(chǎn)localproduce地方特產(chǎn)Delegation

代表團(tuán)Corporatestatement=missionstatement

公司主旨Aim/vision

愿景Corporateimage

公司形象Forhere

堂食Togo

帶走Focusgroup

焦點(diǎn)小組Innovation

創(chuàng)新，革新Manageable

可管理的，可處理的Setobjective

設(shè)置目標(biāo)Safetynet

平安網(wǎng)Dismiss

解職，開除Expertise

專門技術(shù)Merchandise

商品，貨物Verify

檢驗(yàn)，核實(shí)IBM=InternationalBusinessMachinesTheretailsector

零售業(yè)Predescribedquantities

預(yù)先定好的數(shù)量Layout

布局Salesstaff銷售人員Workingenvironment工作環(huán)境Day-to-daylogistics

日常物流，后勤Day-to-dayrunningofthestore

商店的日常運(yùn)營(yíng)Strategicmanagement

戰(zhàn)略管理Formulatingstrategy

制定戰(zhàn)略Delegation

授權(quán)Parameter

參數(shù)Highstreet=mainstreet

群眾的〔商品〕Replenish→replenishment

〔貨物的〕補(bǔ)充Membersofstaff

公司職員Voiceyourconsent抱怨Inventory=stock

庫(kù)存Policy

保單〔acontractofinsurance〕Philosophy

理念Regularmeeting

例會(huì)，常規(guī)會(huì)議Accountability

問(wèn)責(zé)性Unit3panystructure公司構(gòu)造Recruitment

雇傭，招募Remuneration

報(bào)酬Departmentoflegalaffairs

法務(wù)部Purchase

采購(gòu)部IT

信息技術(shù)部R&D

研發(fā)部Tooling

加工部Immediateboss

直接上司Immediatesubordinate

直接下屬Autonomous

自制的Decentralization

分散化，權(quán)力下放，分權(quán)Function

功能Hierarchy

等級(jí)Lineauthority

直線職權(quán)Reportto

向……負(fù)責(zé)Subordinates

下屬M(fèi)atrix

矩陣Assistantmanager

助理經(jīng)理Managerassistant

經(jīng)理助理Functionalstructure

機(jī)能構(gòu)造=production+finance+marketing市場(chǎng)營(yíng)銷+sales+personnel/HRLeadtime

訂貨交付時(shí)間Reorganization

改組Operatingdivision

運(yùn)營(yíng)段，運(yùn)營(yíng)分部Overlap

重疊mercialdivision

商業(yè)銀行Privatebanking

私人理財(cái)Internationaldivision

國(guó)際銀行Investmentdivision

投資銀行Inherentproblem

固有的問(wèn)題Productmanager

產(chǎn)品經(jīng)理Marketsegment

市場(chǎng)細(xì)分Autonomy

自治權(quán)Priority

優(yōu)先權(quán)Dimensional

四維基質(zhì)的Salesforce

銷售隊(duì)伍mission

提成Optionalfeatures

可選功能，可選裝置Cashbalance

現(xiàn)金平衡Creditfacility

信用工具Profitmargin

利益空間Researchanddevelopmentspending

研發(fā)投入Self-financing

使用自有資金，自籌資金Organizationchart

組織構(gòu)造圖Marketresearch

市場(chǎng)調(diào)研〔部〕Teller

出納Advertisingandpromotion

廣告與促銷Publicity

宣傳Industrialbelt

工業(yè)帶Corporateethos

公司風(fēng)氣Collaboration

協(xié)作Insulated=isolated

隔絕的Fragmentation

分裂Subsidiary

分公司Openness

開放性Downsizing

裁員Downturn

下滑Recession

衰退Chieffinancialofficer

財(cái)務(wù)總監(jiān)

Unit4workandmotivation工作和動(dòng)機(jī)Induce

勸誘，促使Incentive

動(dòng)力，刺激Laborrelations

勞資關(guān)系Laborunion

工會(huì)Benefit

福利，津貼Perk

津貼，補(bǔ)貼Supplement

額外費(fèi)用Bureaucracy

官僚主義Jobsafety

工作平安性Jobsecurity

工作穩(wěn)定性Salespromotion

促銷Remuneration

薪水Psychologicalwell-being

心理滿足Administration

行政管理Workingcondition

工作條件Paidholiday

帶薪假日Sickpay

病假工資Pension

養(yǎng)老金Psychologyofwork

工作心理學(xué)Recognition

認(rèn)可，成認(rèn)Checkouttill

結(jié)賬柜臺(tái)的現(xiàn)金出納機(jī)Checkout

結(jié)賬柜臺(tái)Till

現(xiàn)金出納機(jī)Cashtill

收銀臺(tái)Cashregister

收銀處Productline

生產(chǎn)線Productline-up

產(chǎn)品系列User-friendly

易于使用的Goround

分配Creaturefort

物質(zhì)享受Interface

界面程序Annualbonus

年度獎(jiǎng)金Corporateculture

公司文化=values價(jià)值觀+beliefs信條+norms標(biāo)準(zhǔn)Dead-endjob

沒(méi)前途的工作Stockorder=replenishment

貨物補(bǔ)充Hygiene

衛(wèi)生Playpool

打臺(tái)球Healthscreeningprogram

安康檢查Salesfloor

店面Tradefloor

交易所Busdepot

汽車總站Profit-sharingprogramme

收益分享Careertraining

職業(yè)培訓(xùn)Workingweek

工作周Pre-schoolagechildren

學(xué)前兒童Premise

工作場(chǎng)所Subsidize

補(bǔ)貼Tinnedfood

罐裝食物Pieceworksystem

計(jì)件系統(tǒng)Payscheme

薪酬方案Unit5managementandculturaldiversity管理與文化多樣性Localization

本地化Globalization

全球化Pay-for-performance

績(jī)效工資Collectivist

集體主義的Salesrep

商品經(jīng)銷代理Universalist

普愛(ài)論者Particularist

排他主義者Glocalization

全球地方化Multinational

跨國(guó)公司Unit6recruitment招聘Applicant

申請(qǐng)人Application

申請(qǐng)Applicationform

申請(qǐng)表Candidate

候選人Curriculumvitae=resume

簡(jiǎn)歷Employmentagency

職介機(jī)構(gòu)Jobdescription

職責(zé)描述Jobvacancy

職務(wù)空缺Reference

推薦信Short-list

列入最后候選Coveringletter=coverletter

附函Givenotice

預(yù)先通知〔辭退〕Aformofheadhunters

獵頭公司Followup

跟進(jìn)Preliminaryselection

初選Testimonials

證明書，推薦書Synchronizedsewing

同步縫紉Traineeship

培訓(xùn)Referee

介紹人，推薦人Controllingstake

控股權(quán)Contingency

意外事件Contingencyplan

應(yīng)變方案Contingencyfund

以外開支準(zhǔn)備金Corepetence

核心競(jìng)爭(zhēng)力Homeprovider

持家者Stereotype

成見Maternityleave

產(chǎn)假Sickpay

病假Thetrade

同行Tradeunion=laborunion

工會(huì)Workingclass

無(wú)產(chǎn)階級(jí)，工薪族Child-bearing

Child-rearingAffirmativeaction

傾向性法案Positivediscrimination

積極差異Corporateaffairs

公司事務(wù)Allowances

津貼，補(bǔ)貼Unit7laborrelationship勞資關(guān)系Tradeunion=laborunion

工會(huì)Motorway

高速公路Collectivebargaining

集體談判Go-slow=slowdown

怠工Working-to-rule

按章工作Industrialaction

勞工行動(dòng)Picket

糾察Rateofproduction

生產(chǎn)速率Premises

企業(yè)的房屋建筑及附屬場(chǎng)地Outsource

外包Subcontract

轉(zhuǎn)包Subcontractor

承包商Outofhouse

機(jī)構(gòu)外部的In-house

機(jī)構(gòu)部的Backstreet

偏僻街道Bill

開出賬單，收取費(fèi)用Stafflevels

人員配備情況Bargainingpower

議價(jià)權(quán)Conglomerate

聯(lián)合大公司，企業(yè)集團(tuán)Arch-rival

主要競(jìng)爭(zhēng)對(duì)手Penaltypoint

違章扣分記錄Pay-as-you-go

打多少交多少話費(fèi)Auditor

審計(jì)員Adversary

對(duì)手，敵手Workinghours

gongzuoshijWorkingpractices工作慣例Uneconomicjob

不賺錢的工作Tyranny

專制Deregulation

解除管制Workforce

勞動(dòng)力Publicsector

共有部門Unit8production生產(chǎn)Flexibleproductionline

柔性生產(chǎn)線Trade-off

妥協(xié)，協(xié)調(diào)，平衡Opportunitycost

時(shí)機(jī)本錢Sunkcost

漂浮本錢Rawmaterials

原材料Semi-finished

半成品Finished

成品Productdefect

質(zhì)量缺陷Excesscapacity

剩余產(chǎn)能Fixedcost

固定本錢Variablecost

可變本錢Cashflow

現(xiàn)金流Informationflow

信息流Materialflow

物料流Logistics

物流Lostsales

銷售損失Marketshare

市場(chǎng)份額Productionrun

生產(chǎn)周期Mother-board

主板Harddisc

硬盤Chip

芯片Chassis

〔汽車〕底盤Callcenter

呼叫中心OEM=originalequipmentmanufacter

設(shè)備原產(chǎn)商，貼牌制造商Leanproduction

精益生產(chǎn)=stocklessproduction

零庫(kù)存生產(chǎn)=JIT=just-in-timeproduction

準(zhǔn)時(shí)制生產(chǎn)=continuousflowmanufacture

連續(xù)流程生產(chǎn)PPM=piecepermillion

每百萬(wàn)件瑕疵率Continuousimprovement=kaizen=kaizan

改善哲學(xué)Demingcycle=PDCA=plan-do-check-act

德明環(huán)ERP=enterpriseresourcesplanning

企業(yè)資源方案Scientificoutlook

科學(xué)開展觀Noslack

無(wú)松懈，無(wú)容余Hi-fi=highfidelity

高保真Wi-fi=wirelessfidelity

無(wú)線保真Operationmanager

操作經(jīng)理，運(yùn)營(yíng)經(jīng)理Leadtime

交付時(shí)間，訂貨到收貨時(shí)間間隔Outsourcing=contractingout

外包Plant

工廠Subcontractor

承包商，分包商Economiesofscale

規(guī)模經(jīng)濟(jì)Handling

搬運(yùn)Depreciation

貶值Set-up

機(jī)器設(shè)置Obsolescence過(guò)時(shí)，廢棄Theft

盜竊，偷盜Breakage

破損Leakage

滲漏Under-utilizing

開工缺乏Defective

次品Quantitydiscount

大宗購(gòu)置折扣Stimulatedemand

刺激需求Sabotage

蓄意破壞Throughput

生產(chǎn)量，加工階段Throughputtime

輸入到輸出的加工階段所需時(shí)間Productmix

產(chǎn)品組合Productline

產(chǎn)品系列，產(chǎn)品線Productrange

產(chǎn)品圍QCdepartment=qualitydepartment

質(zhì)量部Knock-on

附帶效果，間接影響，累積效果Knock-oneffect

連續(xù)反響Circuitboard

電路板Implant

植入Transplant

移植Refineprocess

完善Refinery

精煉廠TQM=Totalqualitymanagement

全面質(zhì)量管理Assembling

組裝Distribute

分銷Equipment

設(shè)備，〔企業(yè)除了房產(chǎn)以外的〕固定資產(chǎn)Facility

設(shè)備Jointventure

合資企業(yè)Location

位置，選址Operation

操作，運(yùn)營(yíng)Parts

零件Recall

召回Storage

貯藏〔量〕Workinprocess

正在進(jìn)展的工作Unit9products產(chǎn)品Launchaproduct

發(fā)布產(chǎn)品Brandloyalty

品牌忠誠(chéng)度Brandawareness

品牌知名度Brandpreference

品牌偏愛(ài)度Brandswitcher

轉(zhuǎn)換不同牌子的人Productline

產(chǎn)品線Productline-up

全系列產(chǎn)品Productmix

產(chǎn)品組合〔一種產(chǎn)品的不同形式〕Productrange

產(chǎn)品圍PLC=Productlifecycle

產(chǎn)品生命周期Niche

縫隙Nichemarket

縫隙市場(chǎng)Line-stretching

產(chǎn)品線的擴(kuò)展Linefilling

產(chǎn)品系列的填補(bǔ)Marketsegment

細(xì)分市場(chǎng)Segmentationofthemarket

市場(chǎng)細(xì)分High-endmarket

高端市場(chǎng)Low-endmarket

低端市場(chǎng)Up-market

向高端市場(chǎng)Down-market

向低端市場(chǎng)Productimage

產(chǎn)品形象Corporateimage

公司形象Shelflife

貨架期，存活期Sell-bydate

銷售期限Expirationdate=expiredate

產(chǎn)品有效期Eye-soreAroundtheclock

24小時(shí)營(yíng)業(yè)Portion

一客Dehydrate

使脫水Shareholder=stockholder

股東Stakeholder

利益一致者，風(fēng)險(xiǎn)共擔(dān)體制Logo

標(biāo)志Slogan

口號(hào)Servicestation

〔高速公路旁的〕效勞站Desktopmachine

臺(tái)式機(jī)器Financing

融資Economics

經(jīng)濟(jì)情況，經(jīng)濟(jì)因素Colorscheme

色彩主題，色彩搭配Creditfacility

信用工具Warranty=guarantee

保修Maintenance

維修保養(yǎng)After-salesservice

售后效勞Brandname

品牌Brand

商標(biāo)，牌子Shelfspace

貨架空位Productdevelopment

產(chǎn)品研發(fā)Profitability

利潤(rùn)率Vendingmachine

自動(dòng)售貨機(jī)Prototype

原型，雛形Augmented

擴(kuò)的Delivery

交貨，交付Initiative

主動(dòng)積極性Marketshare

市場(chǎng)份額，市場(chǎng)占有率Multi-brandstrategy

多品牌策略Vandalize

蓄意損壞公物Retailer

零售商Colgate

高露潔Philips

飛利浦Procter&Gamble

寶潔Unilever

聯(lián)合利華Yamaha

雅馬哈Unit10marketing市場(chǎng)營(yíng)銷Marketingmix市場(chǎng)營(yíng)銷組合，營(yíng)銷要素組合=product+promotion+price+place

Promotion

促銷=advertising+wordofmouth+publicrelations+pointofsaleMarketing=advertising廣告+personalselling人員推銷+salespromotion促銷+publicityandpublicrelations宣傳和公共關(guān)系Optional

選擇〔配置〕Standard

標(biāo)準(zhǔn)〔配置〕Personalselling

人員推銷Directmarketing

直銷Directmail

直郵Businessmarket=producermarket=industrial

商務(wù)市場(chǎng)，生產(chǎn)資料市場(chǎng)Consumermarket

消費(fèi)市場(chǎng)Listprice

標(biāo)價(jià)=suggestedretailprice=remendedretailprice

建議零售價(jià)Managementconsulting

管理咨詢Tierange

領(lǐng)帶系列Texture

質(zhì)地Lycra

萊卡Takeremedialaction

采取補(bǔ)救措施Qualitativeanalysis

定性分析Quantitiveresearch

定量分析Internalresearch

局部析Raw/primary/first-handdata

一手?jǐn)?shù)據(jù)Secondary/second-handdata

二手?jǐn)?shù)據(jù)Academicjournal

學(xué)術(shù)期刊Tradejournal

行業(yè)期刊Winetestingsession

品酒會(huì)Sample

v.嘗試，品嘗Distributionchannel

分銷渠道，配送渠道Marketresearch=marketingresearch

市場(chǎng)研究，市場(chǎng)調(diào)研Centrality

集中性Console

控制臺(tái)Focusgroup

焦點(diǎn)小組Headoffice

公司總部Marketopportunity

市場(chǎng)時(shí)機(jī)Integration

整合Marketer

營(yíng)銷人員Publicity

宣傳Questionnaire

調(diào)查問(wèn)卷Salespromotion

促銷活動(dòng)Selling

推銷Targetcustomer

目標(biāo)顧客Hard-sell

硬性推銷Marketsegmentation

市場(chǎng)細(xì)分Pointofsale

銷售點(diǎn)Productconcept

產(chǎn)品概念Productfeatures

產(chǎn)品功能Salesrepresentative

銷售代理B2B=businesstobusiness

企業(yè)對(duì)企業(yè)Sellingconcept

銷售概念Marketingconcept

行銷概念Differentialadvantage

差異優(yōu)勢(shì)Integratedmarketing

整合營(yíng)銷Discount

折扣Paymentperiod

Creditterms

信用調(diào)侃Productmanager

產(chǎn)品經(jīng)理Brandmanager

品牌經(jīng)理Annualreport

年報(bào)Unit11advertising廣告Advertisingaccount

廣告客戶Advertisingagent

廣告公司Advertisingcampaign

廣告宣傳，廣告攻勢(shì)Brief

摘要Budget

預(yù)算mercial

播送或電視廣告parative-paritymethod

相對(duì)平等方法，比擬奇偶方法Costperthousand=CPM

每一千個(gè)本錢Counter-cyclicaladvertising

非循環(huán)的廣告Diminishingreturns

收益遞減Exposure

暴露Frequency

頻率Institutionaladvertising

機(jī)構(gòu)廣告=prestigeadvertising

聲望廣告Mediaplan

媒體方案Mediaspace

媒體空間Message

訊息，廣告詞OTS=opportunitytosee

可見時(shí)機(jī)Prospectivecustomer

潛在顧客Salesrevenue

銷售收入Sponsorship

贊助Targetmarket

目標(biāo)市場(chǎng)Thresholdeffect

門檻效應(yīng)Turnover

流通量，營(yíng)業(yè)額，周轉(zhuǎn)Word-of-mouthadvertising

口口相傳，口碑Billboard=hoarding

廣告牌Classifiedadvertisement

分類廣告Paidadvertising

付費(fèi)廣告Advertisingstrategy

廣告策略Poster

海報(bào)Purchasingfrequency

購(gòu)置平率Buyerturnover

新入場(chǎng)客戶Match

追平Excessiveadvertising

過(guò)度廣告Voiceover

畫外音Unit12promotionaltools促銷工具Promotiontools

促銷工具=advertising

廣告+personalselling人員推銷+salespromotion提升銷量+publicrelations

公共關(guān)系Brandawareness

品牌知名度Brandloyalty

品牌忠誠(chéng)度Coupon

優(yōu)惠券Introductionstage

引入期Growthstage

增長(zhǎng)期，上升階段Maturitystage

成熟期Declinestage

衰退期，下降階段Lossleader

特價(jià)商品Planning

方案Positioning

定位Price-conscious

對(duì)價(jià)格敏感的Salesforce

銷售隊(duì)伍Salespeople

售貨員Sample

樣品Trial

嘗試Freetrial

免費(fèi)試用Publicity

宣傳Paidadvertising

付費(fèi)廣告Novelproduct

新產(chǎn)品Aim

指向Reduction降價(jià)Rebate

回扣Promotionalstrategy

促銷策略Promotionaltactic

促銷技巧Reduced-pricepack

經(jīng)濟(jì)裝Distributor

分銷商Retailer

零售商Dealer

代理商Off-season

淡季Unit13accountingandfinancialstatements會(huì)計(jì)和財(cái)務(wù)報(bào)表Accountancy

會(huì)計(jì)師Accountant

會(huì)計(jì)師Accountingequation

會(huì)計(jì)恒等式Accounting

會(huì)計(jì)學(xué)Accrue

自然增加Accruedexpenses

應(yīng)計(jì)費(fèi)用Accumulate

累計(jì)Amortization

攤銷Annualreport

年度報(bào)告Appreciate

增值A(chǔ)uditing

審計(jì)Bookkeeping

簿記Capitalization

資本化Cashflow

現(xiàn)金流Costaccounting

本錢會(huì)計(jì)Creativeaccounting

粉飾財(cái)務(wù)狀況Credit

信用，貸方Creditors債權(quán)人=accountspayable

應(yīng)付賬款Debit

借方Debt

債務(wù)Debtors債務(wù)人=accountsreceivable

應(yīng)收賬款Depreciation

折舊Dividend

股息，紅利Double-entrybookkeeping

復(fù)式簿記，復(fù)式記賬法Earnings

收益Expenditure

支出，花費(fèi)Expenses

費(fèi)用，開支Financialstatement

財(cái)務(wù)決算，財(cái)務(wù)報(bào)表Finishedproducts

成品，產(chǎn)品Fixedassets

固定資產(chǎn)Currentassets

流動(dòng)資產(chǎn)Goingconcern

持續(xù)經(jīng)營(yíng)Goodwill

商譽(yù)Ine

收益Interest

利息Longtermliabilities

長(zhǎng)期負(fù)債Currentliabilities

流動(dòng)負(fù)債，短期負(fù)債Managerialaccounting

管理會(huì)計(jì)Marketcapitalization

市場(chǎng)資本化Nominalvalue

票面價(jià)值Marketvalue

市場(chǎng)價(jià)值Quantify

量化Retainedearnings

留存收益Revenue

〔銷售〕收入Selfproprietorship

獨(dú)資企業(yè)Shareholder=stockholder

股東Stock=inventory

庫(kù)存Liabilityfortax

稅務(wù)負(fù)擔(dān)Transaction

交易Managerialaccounting

管理會(huì)計(jì)Taxaccounting

稅務(wù)會(huì)計(jì)Costaccounting

本錢會(huì)計(jì)Preparebudget

編制預(yù)算Financialreport

財(cái)務(wù)報(bào)表Value

v

定價(jià)Ine&expenditure

收入和支出Debits&credits

借與貸Assets&liabilities

資產(chǎn)與負(fù)債Unitcost

單位本錢Auditing

審計(jì)IRS=InternalRevenueService

美國(guó)稅務(wù)署Taxauthority

稅務(wù)局CPA=CertificatedPublicAccountant

注冊(cè)會(huì)計(jì)師Fileataxreturn

報(bào)稅Inetaxreturn

所得稅表Inetax

所得稅Salestax銷售稅Self-proprietorship

個(gè)體戶Partnership

合伙，合股Taxbreak

減免稅Turnover

銷售收入，總收入Chargedagainstprofits

從利潤(rùn)中扣除Oncredit

賒賬Overheads=overhead

固定費(fèi)用Variablecost

可變本錢Shareholder=stockholder

股東Payliabilities

償債Purchaseprice

購(gòu)置價(jià)Depreciationcharge

折舊費(fèi)Understate

低估Overstate

高估Inflation

通貨膨脹Deflation

通貨緊縮Historicalcostaccounting

歷史本錢會(huì)計(jì)Netbookvalue

凈賬面價(jià)值=purchasevalue–depreciationchargeCurrentcostaccounting

時(shí)價(jià)會(huì)計(jì)Replacementcostaccounting

重置本錢會(huì)計(jì)Specify

v.規(guī)定Profitandlossaccount=inestatement

損益表(showsearnings&expenditure,i.e.turnover+costs+expensed+overheads)Balancesheet

資產(chǎn)負(fù)債表(showsfinancialsituationonparticulardate,i.e.assets+long-term&short-termliabilities+shareholder’sfunds)Financialyear

財(cái)政年度Assets

資產(chǎn)=debtors/accountsreceivable+intangibleassetsIntangibleassets

無(wú)形資產(chǎn)=patents專利+goodwill商譽(yù)+copyrights+trademarks商標(biāo)Liabilities

負(fù)債=creditors/accountpayableLong-termliabilities=loans貸款+bonds債券Short-termliabilities=taxes+interests利息Assets=liabilities+owners’equity資本主權(quán)，業(yè)主產(chǎn)權(quán)〔股東對(duì)資產(chǎn)清償所有債務(wù)之后剩余價(jià)值的所有權(quán)〕Assets-liabilities=owners’equity/netassets凈資產(chǎn)Sharecapital

股本，股份資本Sharepremium=paid-insurplus

股份溢價(jià)〔超過(guò)股票票面價(jià)值的所得〕Marketcapitalization

市場(chǎng)資本總值，市場(chǎng)資本總額Reserves

儲(chǔ)量profit→taxation,dividend,retainedprofitFundsflowstatement

資金流量表Sourceandapplicationoffundsstatement

資金來(lái)源和應(yīng)用表Statementofchangesinfinancialposition

財(cái)務(wù)狀況變動(dòng)報(bào)表Consolidatedfinancialstatement

合并財(cái)務(wù)報(bào)表IAS=InternationalAccountingStandards國(guó)際會(huì)計(jì)標(biāo)準(zhǔn)Cashandcashequivalentsatbeginningofperiod

期初現(xiàn)金Netcashfromoperatingactivities

運(yùn)營(yíng)凈現(xiàn)金Netprofit

凈利潤(rùn)Retainedearnings

留存收益Non-currentassets

非流動(dòng)資產(chǎn)Pre-paidexpenses

預(yù)付費(fèi)用Treasuryshares

回購(gòu)股票Translationdifferences

折算差Deferredtaxliabilities

遞延稅負(fù)債Interest-bearingliabilities

有息貸款VAT=valueaddedtax

增值稅Associatedpany

關(guān)聯(lián)公司Minorityinterests

少數(shù)股權(quán)Proceeds

所得收入U(xiǎn)nit14banking銀行業(yè)務(wù)Personalbanking

個(gè)人銀行業(yè)務(wù)Cashcard

現(xiàn)金卡，借記卡Creditcard

信用卡Cashdispenser=ATM=automatictellermachine自動(dòng)取款機(jī)，自動(dòng)柜員機(jī)Homebanking

家庭銀行〔網(wǎng)銀+銀行〕Loan

貸款Mortgage

抵押貸款，按揭Overdraft=overdraw

透支Currentaccount=checkingaccount

活期賬戶Depositaccount=timeaccount=noticeaccount

定期賬戶Standingorder=directdebit

長(zhǎng)期委托書Thebankingindustry

銀行業(yè)mercialbank=retailbank

商業(yè)銀行，零售銀行Foreigncurrency

外幣Foreignexchange

外匯Spread=margin

差額Credit

借貸Note

紙幣Cheque=check

支票Coin

硬幣Yield&risk收益與風(fēng)險(xiǎn)Liquidity

資產(chǎn)流動(dòng)性Maturity

到期Investmentbank=merchantbank

投資銀行Issuesecurities

發(fā)行證券Underwritesecurities

包銷，分銷證券Merger

并購(gòu)Takeover

收購(gòu)，接收Stockbroker

股票經(jīng)紀(jì)人Portfoliomanagement

投資組合Feeandmission

傭金Universalbank

綜合銀行Centralbank

中央銀行Minimuminterestrate

最低利率Discountrate

貼現(xiàn)利率Bluechipborrower

藍(lán)籌公司Baserate=primerate

根本利率Creditstanding=creditrating=creditworthiness

信用評(píng)價(jià)Solvency

償付能力Collateral

抵押品，擔(dān)保物Foreignbank

外國(guó)銀行，外資銀行Eurocurrency

外國(guó)持有的歐洲貨幣Petrodollar

石油美元Unit15stocksandshares股票Unlimitedliability無(wú)限責(zé)任Limitedliability有限責(zé)任Creditor債權(quán)人Legalentity法律實(shí)體Woundup中止Liquidate清算Venturecapital風(fēng)險(xiǎn)投資MemorandumofAssociation=CertificateofIncorporation公司執(zhí)照ArticleofAssociation=bylaws公司條令Director董事Publiclistedpany=listedpany=Publiclyquotedpany上市公司Shareholder=stockholder股東Registrarofpanies公司登記處Over-the-countermarket場(chǎng)外交易市場(chǎng)AlternativeInvestmentMarket(London)另類投資市場(chǎng)NasdaqBequoted=belisted上市Stockexchange股票交易所Issueshare發(fā)行股票FirstPublicOffering=IPO=Makeaflotation=floatapany首次公開募股Investmentbank投資銀行Underwritetheissue包銷Rightsissue權(quán)利股發(fā)行Capitalize資本化Bonusissue紅股發(fā)行AnnualGeneralMeeting=AnnualMeetingofStockholders股東年會(huì)Residualvalue殘留價(jià)值Liquidation清算Secondarymarket二級(jí)市場(chǎng)Nominalvalue=facevalue=parvalue票面價(jià)值Share=stock=equity股票Bluechip藍(lán)籌Defensivestock防御性股票Growthstock成長(zhǎng)性股票Insidershare-dealing部交易Institutionalinvestor機(jī)構(gòu)投資者M(jìn)utualfund互惠基金，互利基金Market-maker造市商Portfolio組合投資Stockbroker股票經(jīng)紀(jì)人Cyclicaltrend周期性趨勢(shì)Pensionfund養(yǎng)老基金Insurancepany保險(xiǎn)公司Unit16bonds債券Obligation負(fù)債Opportunitycost時(shí)機(jī)本錢Issuebonds發(fā)行債券Bluechippany藍(lán)籌公司Rate評(píng)價(jià)，估值Ratingpany評(píng)估公司Standard&Poors標(biāo)準(zhǔn)普爾Investmentgrade投資評(píng)級(jí)Bearercertificate不記名債券Primarymarket一級(jí)市場(chǎng)Secondarybondmarket二級(jí)債券市場(chǎng)Liquid變現(xiàn)的Par面值Coupon息票Debtfinancing負(fù)債融資Equityfinancing股票融資Taxshield稅收擋避Debt-equityratio負(fù)債與權(quán)益比率Receipts收入Gilt-edgedsecurities金邊證券Treasurybond長(zhǎng)期國(guó)庫(kù)債券Short-termtreasurybill短期國(guó)庫(kù)券Circulation流通Redeem贖回Convertiblebond可轉(zhuǎn)換債券Junkbond垃圾債券Unit17futuresandderivativesFutures期貨交易，期貨合約Financialasset金融資產(chǎn)Option期權(quán)modities大宗商品Derivatives衍生物Hedging對(duì)沖，套期保值Speculation投機(jī)(Writea)Calloption看漲期權(quán)Putoption看跌期權(quán)Discountstore打折店Spotmarket現(xiàn)貨市場(chǎng)Futuresmarket期貨市場(chǎng)Forwardcontract遠(yuǎn)期合約Premium溢價(jià)Exchangerate匯率Interestrate利率LondonInternationalFinancialFuturesExchange=LIFFE倫敦國(guó)際金融期貨交易所Exerciseprice=strikeprice執(zhí)行價(jià)Swap掉期Currencyswap外匯掉期Interestrateswap利率掉期Preferentialrate優(yōu)惠匯率Profitandlossaccount損益表SecuritiesandExchangemission=SEC證券交易管理委員會(huì)InternationalSwapsandDerivativesAssociation=ISDA國(guó)際掉期與衍生物協(xié)會(huì)Enduser最終用戶Corporategovernance公司監(jiān)管Stop-losslimit止損點(diǎn)Scenarioanalysis情景分析Sensitivityanalysis敏感度分析Frontlinepersonnel一線人員Policevt.監(jiān)管Codeofconduct行為規(guī)Unsolicited主動(dòng)提供的Shootthroughthefloor漲瘋了Unit18marketstructureandpetitionDurableconsumergoods耐用消費(fèi)品Marketleader市場(chǎng)領(lǐng)導(dǎo)者M(jìn)arketfollower市場(chǎng)跟從者M(jìn)arketchallenger市場(chǎng)挑戰(zhàn)者M(jìn)arketshare市場(chǎng)份額Marketsegmentation市場(chǎng)細(xì)分Differentialadvantage差異又是Uniquesellingpoint=USP獨(dú)特賣點(diǎn)Submarket刺激市場(chǎng)Potentialcustomer潛在客戶Barriertoentry進(jìn)入門檻Cartel卡特爾Dominant-firmoligopoly寡頭壟斷Economiesofscale規(guī)模經(jīng)濟(jì)Monopolisticpetition壟斷競(jìng)爭(zhēng)Monopoly壟斷Monopsony買家壟斷Naturalmonopoly自然壟斷Oligopoly寡頭壟斷Perfectpetition完全競(jìng)爭(zhēng)Homogenous同類的，同質(zhì)的Publicutility公用事業(yè)Marginalcost邊際本錢Unit19takeovers,mergersandbuyouts

Mergersandacquisition并購(gòu)Backwardintegration向后合并Forwardintegration向前合并Horizontalintegration橫向合并Verticalintegration縱向合并Innovate創(chuàng)造創(chuàng)造Diversify多樣化Raid企圖收購(gòu)Takeover收購(gòu)出價(jià)Politics權(quán)術(shù)，勾心斗角Optimum最適宜的Scanningelectronmicroscope掃描電子顯微鏡Craftsmanship技術(shù)，技藝Leica萊卡World-classplayer世界級(jí)的玩家，世界級(jí)角色Rightsize

精簡(jiǎn)機(jī)構(gòu)人員，合理簡(jiǎn)化Onaday’snotice提前一天通知Onshortnotice突然Leveragedbuyouts=LBO杠桿收購(gòu)Managementbuyout=MBO管理層收購(gòu)Synergy協(xié)同Asset-stripping資產(chǎn)剝離Equitycapital股本Junkbond

垃圾債券UNIT20efficiencyandemploymentputerization計(jì)算機(jī)化Flexibility靈活性Publicservices公共效勞Self-employment

自我雇傭Decentralization分權(quán)Freetrade自由貿(mào)易Job-sharing工作分享Rationalization精簡(jiǎn)增效Deregulation解除管制Productivity生產(chǎn)效率Restructuring重組Structuralchange構(gòu)造改變Welfare

福利Monetarypolicy貨幣政策Privaterentsector私人租賃市場(chǎng)Downturn下滑Recession衰退Tenure任期Downsizing減員AgencyemploymentRhetoric說(shuō)辭Receivedwisdom流行觀點(diǎn)Unemploymentbenefit失業(yè)救濟(jì)Sack辭退Jobinsecurity工作不穩(wěn)定性Employability可雇傭性Structuralunemployment構(gòu)造性失業(yè)Frictionalunemployment摩擦性失業(yè)Cyclicalunemployment周期性失業(yè)Structuralshift構(gòu)造性改變Jobretentionrate工作留用率UNIT21BusinesscycleClassicaleconomictheory古典經(jīng)濟(jì)理論Welfarecapitalism福利資本主義Vitality活力Perfectpetition完全競(jìng)爭(zhēng)，自由競(jìng)爭(zhēng)Freeenterprise自由市場(chǎng)Well-being幸福Unit22theroleofgovernmentMarketforces市場(chǎng)力量HealthDepartment衛(wèi)生部NationalHealthService全民醫(yī)療Undercurrent潛流Goodsociety良性社會(huì)Stateaction國(guó)家行為Healthcare醫(yī)療效勞Underclass底層Theaffluent富人Plannedeconomy方案經(jīng)濟(jì)Centraleconomicplanning中央經(jīng)濟(jì)規(guī)劃Intervention干預(yù)Coerce

vt.強(qiáng)迫Mortician殯葬業(yè)者Ahostof很多Disposeof用掉，用光Industry實(shí)業(yè)DepartmentofTradeandIndustry=DTI貿(mào)易工業(yè)部Unit23centralbanking,moneyandtaxationFiscalpolicy財(cái)政政策M(jìn)onetarypolicy貨幣政策Openmarketoperation開放市場(chǎng)操作Bankrun擠兌Liquidityratio現(xiàn)金比率Branchofthegovernment政府部門Budgetarypolicy預(yù)算政策Budgetdeficit預(yù)算赤字USFederalReserve美聯(lián)儲(chǔ)Pricestability價(jià)格穩(wěn)定，物價(jià)穩(wěn)定Declare〔海關(guān)〕申報(bào)Levytaxat…對(duì)……征稅Inetax所得稅Directtax直接稅Indirecttax間接稅Value-addedtax增值稅Regressivetax遞減稅Progressivetax遞增稅Salestax銷售稅Capitalgainstax資本所得稅Capitaltransfertax資本轉(zhuǎn)移稅Wealthtax財(cái)富稅Taxevasion逃稅，漏稅Taxavoidance避稅Governmentexpenditure政府支出Exciseduties消費(fèi)稅，國(guó)貨物稅Corporationtax公司稅Marginalrate邊際率Blackeconomy=undergroundeconomy黑色經(jīng)濟(jì)，地下經(jīng)濟(jì)，非法經(jīng)濟(jì)Moonlighting兼差Self-employed自雇Familyfirm家庭企業(yè)Grossnationalproduction=GNP國(guó)民生產(chǎn)總值Loophole漏洞Lifeinsurance人壽保險(xiǎn)Taxshelter減免稅收合法手段Taxloss負(fù)稅虧損Capitalexpenditure資本支出，根本建立費(fèi)用Moneylaundering洗錢Unit24exchangerates外匯利率TheBrettonWoodsagreement布雷頓森林體系Fixedexchangerate固定利率Floatingexchangerate浮動(dòng)利率Pegagainst掛鉤Promissorynote本票InternationalMonetaryFund國(guó)際貨幣基金組織Devaluation貶值Revaluation升值GoldconvertibilityFreely/cleanfloatingexchangerate清潔浮動(dòng)利率Managed/dirtyfloatingexchangerate管制/骯臟浮動(dòng)利率Purchasingpowerparity=PPP購(gòu)置力平價(jià)Convertiblecurrency可兌換貨幣Europeanmonetarysystem=EMS歐洲貨幣體系Spread差價(jià)ExchangeRateMechanism=ERM匯率機(jī)制Sterling