1、acquire （v.） buy, obtain购得、占有例 We acquired a company, shares, etc.同义词 obtain, get, procureacquisition the act of acquiring 收购例 The good news from TCL: the acquisition of Schneider!同义词 merger, takeoveradministration （n.） organization and control of a company经营、管理例 The administration power of a compan
2、y also shows the internal control of the company.同义词 managementadminister （v.） organize, control: 管理同义词 manageafter-sales service （n.） service offered by a supplier to a customer to maintain or repair the product supplied售后服务例 Nowadays many enterprises began to compete in the field of after-sales se
3、rvice.against all risks （adv.） （of a marine insurance policy） providing insurance for all types of loss or damage全保险.例 We insuranced the cargo against all risks.agent （n.） person who represents a company代理（商）例 Our companys agent in Middle East has developed a widespread and mature business there.同义词
4、 representative, deputyallocate （v.） give money or other resources in certain proportions分配例 In the budget we allocated most of the money to marketing.同义词 assign, designate, allotallowance （n.） something, such as money, given at regular intervals or for a specific purpose津贴例 An expenses allowance is
5、 paid monthly to each trainee.Housing allowance 住房津贴Dressing allowance 服装津贴Education allowance 教育津贴anti-dumping （adj.） of ways in which a country protects its economy by preventing other countries from dumping in it. 反倾销例 anti-dumping lawsapplication form （n.） pre-printed form to make a request for
6、a job申请表例 Please fill in this application form at first.appoint （v.）choose someone for a job任命例 We have decided to appoint a new sales manager.同义词 assign, designateappointee （n.） person chosen for a position or job被任命者例 He is lucky to be the appointee of this project.appointment （n.） 1. choice of so
7、meone for a new job任命例 The appointment of area financial controller implies he has been promoted.2. arrangement for a meeting约定（会议）例 We fixed an appointment at four oclock.arbitration （n.） process of settling a dispute仲裁例 We shall have to resort to arbitration.同义词 judgement, adjudicationasset （n.） s
8、omething of value which is owned by a company资产例 Their companys major asset is its property.同义词 propertyassociate company （n.） a company of which more than 20%, but less than 51% of the share capital is held by another company .联营公司例 This firm is an associate company , not a holding company.current
9、assets （n.） assets in daily use by a business 流动资产fixed assets （n.） property and machinery固定资产例 Plants and machines are fixed assets.frozen assets （n.） assets which cannot be sold, usually because there is a dispute冻结资产intangible assets （n.） assets which cannot be seen （such as goodwill, patents etc
10、.）无形资产liquid assets （n.） cash or bills which can be easily converted into cash流动资产例 The amount of liquid assets is important to a company.tangible assets （n.） assets which can be seen （such as property, machinery etc.）有形资产ATM （n.） automatic teller machine 自动取款机例 You can draw cash from any ATM at any
11、 time in Shanghai by using this Visa Card.同义词 cashpointaudit （n.） examination of the accounts of a company审计例 We require an audit confirmation from your account opening bank.auditing （n.） official process of checking the accounts of a company to see if they represent a true picture审计例 The bank is un
12、der its annual internal auditing.Bbacklog （n.） build-up of work or orders which have not been processed积压的工作（或订单）例 The failure of the project was due to backlog of superior orders.back-up（ back up ） （n,v） to make a cope in case the original one is lost or damaged 备份例 I made a back-up of that documen
13、t in case of some unforeseen damage to it.bad debt （n.） debt which will not be paid呆帐例 The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.balance （n.） amount which makes the total credits and debits equal收支平衡（差额）、结余例 Additional balance statement will charge 10
14、 USD.同义词 equilibrium, equipoise, evennessbalance of payments （n.） international financial position of a country （account of imports, exports and invisible earnings）贸易收支差额balance sheet （n.） statement of the financial position of a company or business at a certain moment资产负债表bank （v） to deposit someth
15、ing in a bank 存入例 You have to bank a certain amount of money in order to avoid being overdrawn.同义词 depositbank book （n.） a book that lists all payments into and withdrawals from a customers bank account 存折例 You can insert your bank book into this machine which will automatically update it.bank state
16、ment （n.） written statement showing transactions and balance of an account银行结单，银行对账单bankrupt 1. （adj.） unable to pay debts破产的例 He was declared bankrupt.同义词 insolvent2. （v.） force someone to become bankrupt使破产例 The high interest rates have bankrupted my business.bankruptcy （n.） state of being bankrup
17、t破产同义词 insolvencybar 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 条形码例 The invent of bar code has greatly speeded up the economy of supermarketsbargain 1. （v.） discuss in order to reach agreement on
18、price conditions讨价还价同义词 haggle, negotiate2. （n.） item at a good （cheap） price物美价廉的商品例 The cardigan is real a bargain for I just pay half of its previous price.bargaining （n.） discussing in order to reach agreement 讨价还价例 The buyer and seller finally agreed to the price level after 2 hours bargaining.
19、b/e （abbr） bill of exchange 汇票bear market （n.） period when share prices are falling熊市例 Unfortunately, you confronted bear market.bid bid （n & v） offer to buy something at a certain price出价、投标例 Those potential buyers of the company bid against each other.takeover bid （n.） 出价收购bidder （n.） person who m
20、akes an offer投标人例 The company will go to the highest bidder.bill 1. （n.） written list of money to be paid帐单例 This bill does not include VAT.2. （v.） send a bill to someone开帐单bill of entry （n.） a detailed list of goods prepared by the exporter or importer for examination by customs 报关单例 I will prepare
21、 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 arriva
22、l.提单billboard （n.） large roadside advertising poster（户外）广告牌例 The billboard of KFC is obvious everywhere.blue chips （n.） shares with the highest status as investments, usually shares of well-established companies蓝筹股，热门的股票例 Wise investors will show great interest in blue chips.bond （n.） contract docum
23、ent promising to repay money borrowed by a company or government债券例 Most bonds are unsecured and do not grant shares in an organization.bonus （n.） additional payment奖金，红利例 Our department manager has been given an annual bonus for his good performance.同义词 dividendbook buk （v.） to arrange for （tickets
24、 or lodgings, for example） in advance; reserve 预订例 The secretary has booked the manager in at the Hilton Hotel.books （n. pl） the financial records of a company公司帐目例 The books of the company clearly reveals its bad debt.book value （n.） value of assets as recorded in the companys books帐面价值例 Except at
25、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最底处的例 rock-bottom price2. （v.） bottom out, reach the lowest point 跌至底点bounce bauns （v.） refuse to pay a cheque and return it to the bearer because there is not enough money in
26、the payers account支票被银行退票例 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品牌忠诚度例 They managed to set up the brand loyalty of their consumers.break
27、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 收支平衡点brochure （n.） publicity booklet giving information about a product or service（宣传产品的）小册子例 They asked for a brochure about our services.同义词 leaflet, pamphlet, bookletbroker （n.） person who buys and sells shares/currency etc.经纪人例 That firm is acting as a broker.同义词 agent, middlemanbu
