- A+
??商务英语bec考试必备词汇
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aabroad?? adv.?? 在国外，出国，广泛流传absence?? n.? 缺席，离开absent?? adj.? 不在，不参与absenteeism?? n.??? （经常性）旷工，旷职absorb??? v.?? 吸收，减轻（冲击、困难等）作用或影响abstract n.?????? 摘要access?? n.?? 接近（或进入）的机会，享用权???????v.?????? 获得使用计算机数据库的权利accommodation?? n.??? 设施，住宿account?? n.?????? 会计帐目accountancy? n.??? 会计工作accountant? n.?????? 会计accounts???? n.??? 往来帐目account for??????????????? 解释，说明account executive?????? n.?????? （广告公司）客户经理*accruals n.?????? 增值，应计achieve??? v.??? 获得或达到，实现，完成acknowledge?? v.?? 承认，告知已收到（某物），承认某人acquire?? v.?? 获得，得到*acquisition??? n.?????? 收购，被收购的公司或股份acting???? adj.?????? 代理的activity??? n.?????? 业务类型actual?? adj.?? 实在的，实际的，确实的adapt?? v.??? 修改，适应adjust?? v.? 整理，使适应administration?? n.? 实施，经营，行政administer?? v. 管理，实施adopt?? v.?? 采纳，批准，挑选某人作候选人advertise?? v.? 公布，做广告ad???? n.?? 做广告，登广告advertisement?? n.? 出公告，做广告advertising? n.?????? 广告业after-sales service??? n.?????? 售后服务agenda??? n.?????? 议事日程agent?? n.?? 代理人，经纪人allocate?? v.?? 分配，配给amalgamation? n.??? 合并，重组ambition? n.?????? 强烈的欲望，野心*amortise???????? v.???? 摊还analyse? v?? 分析，研究analysis??? n.? 分析，分析结果的报告analyst??? n.? 分析家，化验员annual?? adj.?? 每年的，按年度计算的annual general meeting?? （agm）? 股东年会anticipate?????? v.?????? 期望anticipated?????? adj.? 期待的appeal???????? n.?????? 吸引力apply?? v. 申请，请求；应用，运用applicant?????? n.??? 申请人application?? n.?? 申请，施用，实施appointee?? n.??????? 被任命人appraisal??? n.??????? 估量，估价appreciate?? v.?? 赏识，体谅，增值*appropriate??? v.?????? 拨出（款项）approve?? v.?? 赞成，同意，批准aptitude?? n.?????? 天资，才能*arbitrage?????? n.?????? 套利?????? arbitration?????? n.?????? 仲裁???????????????????? *arrears?? n.?? 欠帐??????????????????????????? assemble??? v.?????? 收集，集合????????????? assembly-line?????? n.?? 装配线，流水作业线assess??? v.?? 评定，估价asset???????? n.??????? 资产??????????????????????????? current asset?? n.??? 流动资产?????? fixed asset?? n.??? 固定资产????????????? frozen asset n. 冻结资产intangible assets????? n.?????? 无形资产?????? liquid assets??????? n.??? 速动资产????????????? tangible assets?????? n.??? 有形资产assist?? v.?? 援助，协助，出席audit?????? n.?????? 查账，审计?????? automate? v.? 使某事物自动操作average?? n.?? 平均，平均水准awareness??? n.?????? 意识；警觉
??????????????????????????? bbacking?? n.?????? 财务支持，赞助????????????? backhander???? n.?????? 贿赂????????????? *backlog?? n. 积压（工作或订货）?????? bad debt???????? 死账（无法收回的欠款）balance?? n.? 收支差额，余额balance of payments? n. 贸易支付差额balance sheet???????? n.??? 资产负债表??? bankrupt? adj.? 破产的bankruptcy? n.? 破产bank statement?????? n.??? 银行结算清单（给帐户的），银行对账单bar chart?? n. 条形图，柱状图?????? bargain??? v.?????? 谈判，讲价???????????????????? base?? n.? 基地，根据地batch????? n.?????? 一批，一组，一群?????? batch production???????????? 批量生产?????? bear market??? n.?????? 熊市???????????????????? beat??? v.? 超过，胜过behave??? v.?? 表现，运转behaviour?? n.? 举止，行为，运转情况below-the-line advertising?????? 线下广告，尚未被付款的广告benchmark???? n.?????? 衡量标准?????? benefit?? n.?? 利益，补助金，保险金得益fringe benefits??? n. 附加福利sickness benefit???? n.?? 疾病补助费??? bid?? n.??? 出价，投标??????????????????????????? takeover bid?????? n.???? 盘进（一个公司）的出价????????????????? bill??? n.? 账单，票据billboard? n.?????? （路边）广告牌，招贴板black?????? adj.?????? 违法的???????????????????????? in the black??????? 有盈余，贷方??? black list????? 黑名单，禁止贸易的（货物、公司及个人）名单black monday??? n.?? 黑色星期一，指1987年10月国际股票市场崩溃的日子??????? blue chips?????? n.?????? 蓝筹股，绩优股blue-collar?? adj.? 蓝领（工人）的board of directors n.?????? 董事会?????????? bond?????? n.?????? 债券??????????????????????????? bonus????? n.?????? 津贴，红利???????????????????? books????? n.?????? 公司帐目???????????????????? book value??????? n.? 账面价值，（公司或股票）净值??????????????????? bookkeeper n.??? 簿记员，记帐人??? boom?? n.?? 繁荣，暴涨boost?? v.?? 提高，增加，宣扬bottleneck?????? n.?????? 瓶颈，窄路，阻碍bottom?? adj.?? 最后的，根本的????????v.? 到达底部，建立基础bounce??? v.?????? 支票因签发人无钱而遭拒付并退回??? brainstorm?????? n./v. 点子会议，献计献策, 头脑风暴branch??? n.???? 分支，分部brand?? n.?????? 商标，品牌???????????????????? brand leader????????? n.??? 占市场最大份额的品牌，名牌brand loyalty?????? n.??? （消费者）对品牌的忠实????????????? break even????? v.?????? 收支相抵，不亏不盈break even point?????? 收支相抵点, 盈亏平衡点breakthrough???? n.?? 突破????????????? brief???? n.?????? 摘要brochure?? n.?? 小册子broker???? n.?????? 经纪人，代理人????????????? bull market??????????? 牛市???????????????????? budget???? n.?????? 预算??????????????????????????? bulk???? n.?????? 大量（货物）??????????????????????????? adj.?????? 大量的???????????????????????? bust adj.??????? 破了产的???????????????????? buyout??? n.?????? 买下全部产权???
??????????????????????? ccad(=computer aided design)?????? n.??? 计算机辅助设计???????????????????????? call?? n.?? 打电话call on??? v.? 呼吁，约请，拜访campaign?? n.?? 战役，运动candidate?? n.? 求职者，候选人?????? canteen??? n.?? 食堂canvass?? v.?????? 征求意见，劝说????????????? capacity? n.?????? 生产额，（最大）产量caption??? n.?????? 照片或图片下的简短说明capital???? n.?????? 资本，资金???????????????????? capture?? v.?? 赢得cash?? n.? 现金，现付款??????v.? 兑现cash flow??? n.? 现金流量?????????????? case study????? n.?????? 案例分析????????????? catalogue??? n.?????? 目录，产品目录?????? catastrophe?? n.?? 大灾难，大祸ceo???????? n. chief executive officer（美）总经理????????????? chain?? n.?????? 连锁店????????????????? challenger?????? n.?????? 挑战者channel?? n.? (商品流通的)渠道charge?? n.? 使承担，要（价），把……记入（账册等）chart??? n.?? 图表checkout?? n.? 付款台chief??? adj.? 主要的，首席的，总的cif, c.i.f.????????????? 成本保险费加运费circular?? n.?????? 传阅的小册子（传单等）circulate?? v.?? 传阅claim?????? n./v. 要求，索赔client?? n.?? 委托人，顾客cold? adj.??????? 没人找上门来的，生意清淡的commercialise?? v.???? 使商品化commission?????????? n.??? 佣金*commitment??? n.????? 承诺commodity?? n.? 商品，货物company?? n.? 公司limited (liability) company (ltd.)? 股份有限公司public limited company (plc)? n.??? 股票上市公司???????????????????? compensate? v.? 补偿，酬报compensation? n.? 补偿，酬金compete?? v.?? 比赛，竞争competition? n.? 比赛，竞争competitor?? n.? 竞争者，对手competitive? adj.?? 竞争性的component???? n.?????? 机器元件、组件、部件，部分concentrated marketing?????? n.?????? 集中营销策略condition??? n.? 条件，状况*configuration?? n.??? 设备的结构、组合conflict?? n.? 冲突，争论*conglomerate???????? n.??????? 综合商社，多元化集团公司*consolidate??? v.???? 帐目合并*consortium?? n.?????? 财团constant?? adj.?? 恒定的，不断的，经常的consultant?? n.?? 咨询人员，顾问，会诊医生consumables?? n.?????? 消耗品consumer durables??? n. 耐用消费品（如：洗衣机）consumer goods?????? n.??? 消费品，生活资料*contingency? n.??? 意外事件continuum??? n.??? 连续时间contract? n.?? 合同，契约contractor????? n.?????? 承办商，承建人contribute? v.? 提供，捐献contribution?? n.? 贡献，捐献，税conversion????? n.?????? 改装，改造conveyor?? n.? 运送，传递，转让core time?? n.?????? （弹性工作制的）基本上班时间（员工于此段时间必须上班，??????????弹性只对除此以外的时间有效）cost?? n. 成本fixed costs???????? 固定成本running costs?????? 日常管理费用variable costs?????? 可变成本cost-effective?????? adj.? 合算的，有效益的costing????????? n.??? 成本计算，成本会计credit????? ?n.?? 赊购，赊购制度??????????????? credit control?????????? 赊销管理（检查顾客及时付款的体系）?????????????? letter of credit?????????? 信用证????????????? credit limit?????? 赊销限额?????????????? credit rating???? 信贷的信用等级，信誉评价????????????????????? creditor?????? n.?????? 债权人，贷方??? *creditworthiness????? n.??? 信贷价值，信贷信用??????????????????????????? crisis?? n.?? 危机，转折点critical??? adj.?????? 关键的???????????????????????? *critical path analysis?? n.?????? 关键途径分析法??? currency?? n.??? 货币，流通current?? adj.? 通用的，现行的current account? 往来帐户，活期（存款）户current assets?????? n.?? 流动资产????????????? current liabilities? n.?? 流动负债?????? customise??? v.? 按顾客的具体要求制造（或改造等）；顾客化????????????? cut-throat??????? adj.? 残酷的，激烈的??? cut-price????? a.?????? 削价（出售）的??? cv(=curriculum vitae)????? n.?????? 简历，履历*cycle time???? n.?????? 循环时间
ddamages?? n.? 损害，损失deadline?? n.?? 最后期限???????????????????? deal? n.? 营业协议，数量????????????????? ?????v.?? 交易???????????????????? dealer?? n.? 商人debit???? n.? 借方，欠的钱???????????????????????? ???????v.?????? 记入帐户的借方?????????? debt?? n.??????? 欠款，债务???????????????????? to get into debt????????????? 负债????????????? to be out of debt??????? 不欠债?????????? to pay off a debt??????? 还清债务?????? debtor??? n. 债务人????????????????? aged debtors?????? 长期债务人??? declare?? v.? 申报，声明decline??? n./v. 衰退，缓慢，下降??? decrease? v.?? 减少deduct???? v.?????? 扣除，减去???????????????????? default???? n.?????? 违约，未履行?????????? defect???? n.?????? 缺陷defective??? adj.? 有缺点的??????????????????????????? defer?????? v.?????? 推迟??????????????????????????? deferred payments?? n. 延期支付deficit???? n.?????? 赤字??????????????????????????? delivery cycle??? n.??? 交货周期????????????? *demand management?? n.?????? 需求规化demotivated?????? adj.? 消极的，冷谈的??? deposit??? n.?????? 储蓄，预付（定金）?????? depot????? n.?????? 仓库??????????????????????????? depreciate?????? v.?????? 贬值，（对资产）折旧depressing?? adj.?? 令人沮丧的deputy??? n.??? 代理人，副职，代理devalue??? v.?????? 货币贬值（相对于其它货币）??????????????????????????????? diet?? n.?? 饮食，食物，特种饮食?????? differentiation??? n.????? 区分，鉴别??? dimensions?? n.? 尺寸，面积，规模direct????? v?????? 管理，指导???????????????????? director?????? n.?????? 经理，主管???????????????????? managing director? n.?????? 总经理?????????? direct cost?? n.?????? 直接成本?????? direct mail?? n.?????? （商店为招揽生意而向人们投寄的）直接邮件direct selling?????? n.??? 直销，直接销售directory??? n.? 指南，号码簿discount???? n.? 折扣，贴现dismiss??? v.?????? 让……离开，打发走??? dismissal???? n.?????? 打发走????????????????? dispatch??? n./v.? 调遣display?? n./v.? 展出，显示dispose?? v.??? 安排，处理（事务）dispose of??? 去掉，清除distribution???? n.?????? 分配，分发，分送产品*diversify?????? v.?????? 从事多种经营；多样化divest????? v.?? 剥夺??????????????????????????? dividend? n.?? 股息，红利，年息??? division?? n.?? 部门??????????????????????????? *dog?? n.?? 滞销品??????????????????????????? down-market? a./ad.????? 低档商品的??? *down-time/downtime??? n.?????? 设备闲置期dp(=data processing)??? n.?????? 计算机数据处理，计算机数据处理部门?????? dramatic?? adj.? 戏剧性的drive?????? n.?????? 积极性，能动性????????????? due??? adj.?????? 应付的，预期的????????????? dynamic?? adj.??? 有活力的???????
???????????????????? eearnings? n.? 工资???????????????????? efficiency???????? n.????? 效率????????????????? endorse?? v.?????? 背书，接受????????????? engage??? v.?????? 雇用??????????????????????????? entitle????? v.?????? 授权??????????????????????????? entitlement??? n.????? 应得的权利?????? holiday entitlement????? n.?????? 休假权??? equity????? n.?????? 股东权益???????????????????? equity capital?????? n.?? 股本????????????? equities?????????? 普通股，股票?????????? estimated demand?? n.?? 估计需求?????? evaluate?? v.?? 估价，评价????????????????? eventual?? adj.??????? 最终的????????????????? exaggerate?? v.?? 夸张exceed??? v.??? 超过exhibit?? n.?? 展览，表现expenditure???? n.?????? 花费，支出额??? expense????? n.?????? 费用，支出????????????? expense account???? n.? 费用帐户expenses???? n.?????? 费用，业务津贴?????? expertise? n.? 专长，专门知识和技能????????????????????????????????????????????? *exposure?????? n.?????? 公众对某一产品或公司的知悉；广告所达到的观众总数
ffacilities?? n.??? 用于生产的设备、器材facilities layout? n.??? 设备的布局规化、计划?????????? facilities location?? n.?? 设备安置?????? *factoring?????? n.?????? 折价购买债券?????? *fail-safe system?????? n.??? 安全系统?????? feasibility study?????? n.??? 可行性研究??? feedback?? n.?? 反馈，反馈的信息??? field?? n.?? 办公室外边，具体业务?????? file???? n.?? 文件集，卷宗，档案，文件??????????????? ??????v.?? 把文件（或资料）归档?????? fill??? v.???? 充任?????????????????????????????????? finance??? n.?????? 资金，财政?????????????????????????????????? ????????v.?????? 提供资金???????????????????? financial?????? adj.? 财政的????????????????? financing???? n.?????? 提供资金，筹借资金finished goods?????? n.??? 制成品????????????????? firm??? n.?? 公司fire? v.???? 解雇?????????????????????????????????? fix?? v.???? 确定，使固定在???????????????????? fix up?? v.? 解决，商妥fiscal?????? adj.? 国库的，财政的????????????? *flagship n.?? 同类中最成功的商品，佼佼者????????????????????????????????????????? flexible?? adj.? 有弹性的，灵活的flextime?? n.?????? 弹性工作时间制?????????? flier(=flyer)???? n.?????? 促销传单????????????? float?? v. 发行股票??????????????????????????? flop??? n. 失败?????????????????????????????????? flow shop???????? n.??? 车间?????????????????? fluctuate??? v. 波动，涨落，起伏??? fob, f.o.b????? n.?????? 离岸价??? *follow-up????? n.?????? 细节落实，接连要做的事????????????????????????????????????????? forecast?? v.?? 预测??????????????????????????? four p’s????????? 指产品product、价格price、地点place、促销promotionframework???? n.??? 框架，结构*franchise? n.? 特许经销权?????????? ??????????v.?? 特许经销，给予特许经销权??? franchisee?????? n.?????? 特许经营人??? franchiser???????? n. 授予特许经营权者fraud?????? n.?????? 欺骗??????????????????????????? *freebie?? n.?????? （非正式的）赠品，免费促销的商品??????????????????????????????? freelance? n.& adj.?? 自由职业者（的）funds????? n.?????? 资金，基金???????????????????? futures??? n.?????? 期货交易?
??????????????????? ggap? n.?? 缺口，空隙???????????????????? *gearing??? n.??????? 配称（即定息债务与股份资本之间的比率）*gimmick?????? n.?????? 好主意，好点子?????? goal?? n.?? 目标going????? adj.?????? 进行的，运转中的??? going rate??? n.?????? 产品的市场价格??? goods????? n.?????? 货物，商品???????????????????? goodwill? n.?? 声誉??????????????????????????? *go public????? v.?????? 首次公开发行股票grapple with?? v.?? 与……搏斗，尽力解决grievance??? n.?????? 申诉，抱怨????????????? gross?? adj.? 总的，毛的gross margin?????? n.??? 毛利率????????????????? gross profit n.??? 毛利?????????????????? gross yield? n.??? 毛收益??????????????? gradually??????? adv.?? 逐渐地????????????? group????? n.?????? （由若干公司联合而成的）集团?????????????????????????????????? grow?????? v.?????? 增长，扩大?????????????????????? growth? n. 增长，发展?????????? guarantee? n. 保证，保单guidelines?? n.?????? 指导方针，准则?????
?????????????????????? hhand in??? v.?????? 呈送??????????????????????????? hand in one’s notice????? 递交辞呈handle???? v.?????? 经营??????????????????????????? *hands on?????? adj.? 有直接经验的?????? hard sell? n.?????? 强行推销???????????????????? hazard???? n.?????? 危险，危害行为????????????? head?? n. 主管，负责??????????????????????????? health and safety?????? n.??? 健康和安全??? *hedge??? n.?????? 套期保值???????????????????? hidden???? adj.?????? 隐藏的，不明显的??? hierarchy??? n.??? 等级制度，统治集团，领导层hire? v.?? 雇用?????????????????????????????????? hire purchase?????? n.??? 分期付款购物法hit??? v.???? 击中，到达??????????????????????????? holder???? n.?????? 持有者???????????????????????? holding company?????? n.??? 控股公司?????? hostile???? adj.?????? 不友好的，恶意的??? hrd?????? n.?????? 人力资源发展部?????????? human resources?????? n.?????? 人力资源?????? *hype????? n.?????? 天花乱坠的（夸张）广告宣传?
????????????????????????????????? iimpact???? n.?????? 冲击，强烈影响implement?????? v.?????? 实施，执行????????????? implication???? n?????? 隐含意义????????????? incentive??? n.??????? 刺激；鼓励????????????? income??? n.?????? 工资或薪金收入，经营或投资的收入????????????????? earned income??? 劳动收入，劳动所得unearned income?????????? 非劳动收入，投资所得????????????????? increment???????? v.?????? 定期增加????????????????? incur?????? v?????? 招致，承担???????????????????? *indemnity????? n.?????? 偿还，赔偿????????????? index?????? n.?????? 指数，索引???????????????????? retail price index????????????? 零售价格指数indirect costs??? n.????? 间接成本?????????? induction?? n.?? 就职????????????? industrial? adj.? 工业的industrial action??????? n.?????? （罢工、怠工等）劳工行动?????????????????????????????????? industrial relations?? n.? 劳资关系inefficiency???? n.?????? 低效率，不称职?????? inflate????? v.?????? 抬高（物价），使通货等）膨胀?????????????????????????????????? inflation?????? n.???? 通货膨胀???????????????????? *infringe? v.?? 违法，违章????????????????? initial????? adj.? 初步的???????????????????????? innovate? v.?? 革新??????????????????????????? input?????? n.?????? 投入??????????????????????????? insolvent? adj.?????? 无清偿力的?????????? installment????? n.?????? 部分，分期付款?????? insure????? v.?????? 给……保险，投保?????? insurance??? n.?????? 保险interest??? n.?????? 利息，兴趣interest rate?? n.??? 利率interim??? n.?????? 中期，过渡期间intermittent production????? n.?????? 阶段性生产interview?? n./v.?????? 面试interviewee? n.??? 被面试的人interviewer? n.??? 主持面试的人，招聘者introduce? v.?? 介绍，提出*inventory????? n.?????? 库存buffer inventory n.?????? 用于应付突发性需求的存货capacity inventory n.?????? 用于将来某时使用的存货cycle inventory n.?????? 循环盘存decoupling inventory n.?????? 保险性存货（以应付万一）finished goods inventory n.?????? 制成品存货（盘存）pipeline inventory n.?????? 在途存货raw materials inventory n.?????? 原材料存货work-in-progress inventory?????? n.????? 在制品盘存（存货）??????????????????????????? invest????? v.?????? 投资??????????????????????????? investment? n. 投资??????????????? investor????? n.??? 投资者?????????????? invoice??? n.?????? 发票??????????????????????????? ????????v.?????? 给（某人）开发票irrevocable?????? adj.? 不可撤消的，不能改变的??????????????????????????? issue?? n.?? 发行股票????????????????? * rights issue?? n.????? 优先认股权?????? it=information technology?????? 信息技术item?? n. 货物，条目，条款??????????
jjob?? n.??? 工作??????????????????????????? job description??? 工作说明，职务说明 *job lot?????? n.??? 一次生产的部分或少数产品???????????????????????? job mobility??????? 工作流动????????????? job rotation???????? 工作轮换????????????? job satisfaction?????? 工作的满意感（自豪感）??????????????????????????? *job shop????? n.?????? 专门车间????????????? jobbing?????? n.?????? 为一次性的或小的订货需求而特设的生产制度????????????? joint? adj.?????? 联合的???????????????????????? joint bank account????????? （几个人的）联合银行存款帐户???????????????????????? journal???? n.?????? 专业杂志???????????????????? *jurisdiction??? n.?????? 管辖（权）????????????? junk bonds????? n.?????? 低档（风险）债券，垃圾债券??????????????????????????? junk mail?? n.?????? （未经收信人要求的）直接邮寄的广告宣传??????????????????????????? *just-in-time?? n.?????? 无库存制度???
??????????????????????? kkey? adj.??????? 主要的，关键的????????????? knockdown?????? adj.? （价格）很低的know-how????? n.?????? 专门技术
?
ｌlabel?? n.??????? 标签，标牌???????????????????? ??????v.???? 加标签，加上标牌??? labour???? n.?????? 劳动，工作，劳动力??? labour market????????????? 劳动力市场??? labour relations???????? 劳资关系?????? labour shortage???????? 劳动力短缺??? *launch?? v.?????? 在市场推出一种新产品????????n.?????? 新产品的推出?????? lay-off/layoff? n./v. 临时解雇?????? layout????? n.?????? 工厂的布局????????????????? lead??? v. 领先，领导???????????????????? lead time? n.?????? 完成某项活动所需的时间leaflet????? n.?????? 广告印刷传单????????????? lease???????? n.?????? 租借，租赁物?????????? legal?? adj.?????? 合法的???????????????????????? lend?? v.??????? 出借，贷款????????????????? lessee????? n.?????? 承租人???????????????????????? lessor????? n.?????? 出租人???????????????????????? *ledger??? n.?????? 分类帐???????????????????????? ??nominal ledger?????? n.??? 记名帐?????????? ??purchase ledger????? n.?????? 进货????????????? ??sales ledger?? n.??? 销货帐??????????????? *leverage??? n.?????? 杠杆比率????????????? liability?????? n.?????? 负债???????????????????? liabilities???????? n.??? 债务???????????????????? licence(us: license)???? n.?? 许可证??? license?? v.?? 许可，批准life cycle?? n.?? 寿命周期???????????????????? likely?????? adj.?????? 可能的???????????????????????? *line process????????? 流水线（组装）?????? link? n.?? 关系，联系，环liquid?????? adj.???????? 易转换成现款的??? liquidate????? v.?? 清算??????????????????? *liquidity?????? n.????? 拥有变现力liquidation?? n.?????? 清理（关闭公司），清算??????????????? liquidator????? n.??? 清算人，公司资产清理人listed?????? adj.?????? 登记注册的????????????????? listing??? n.?????? 上市公司名录????????????? literature? n.?????? （产品说明书之类的）印刷品，宣传品???????????????????? litigate???? v.?????? 提出诉讼???????????????????? loan n./v.??????? 贷款，暂借???????????????????? logo?? n. 企业的特有标记????????????????? lose? v.?? 亏损???????????????????? loser??? n.? 失败者????????????????? loss???? n.???? 损失???????????????????? lot??? n.??? 批，量???????????????????? loyalty???? n.?????? 忠诚，忠实
mmagazine??? n.?????? 杂志，期刊mailshot???? n.?????? 邮购maintain??? v.?? 维持，保持maintenance?? n.? 维持，坚持major????? adj.?????? 重大的，主要的，较大的majority shareholding???? 绝对控股make?????? n.?????? 产品的牌子或型号?????? make-to-order?? adj.? 根据订货而生产的产品make-to-stock?? adj.? 指那些在未收到订货时就已生产了的产品management?? n.?????? 管理，管理部门middle management?? n.?????? 中层管理人员senior management?? n.?????? 高层管理人员managerial?????? adj.? 管理人员的，管理方面的manager??? n.?????? 经理plant manager?????? n.??? 工厂负责人line manager?????? n.??? 基层负责人staff manager?????? n.??? 部门经理助理management accounts? n. 管理帐目matrix management?? n.?????? 矩阵管理*management information system(mis)? n.?????? 管理信息系统manning? n.? 人员配备manpower????? n.?????? 劳动力manpower resources?????? n.??? 劳动力资源manual??? adj.?????? 体力的，人工的，蓝领的manufacture?? v.?????? （用机器）制造manufacturer?????? n.??? 制造者（厂、商、公司）manufacturing???????? adj.?????? 制造的manufacturing industry????????? 制造业margin??? n.?????? 利润gross margin?????? n.??? 毛利率?????????? net margin?? n.?????? 净利润????????????????? mark-up? v.?? 标高售价，加价?????? market??? n.?????? 市场；产品可能的销量down market?????? adv./adj.? 低档商品/地的?????? up market?????? adj./adv.? 高档商品的/地????????????? marketing mix??? n.??? 综合营销策略，指定价、促销、产品等策略的配合 market leader??? n.??? 市场上的主导公司???????????????????????? *market niche?????? n.??? 小摊位，专业市场的一个小部分???????????????????????? market penetration????? n.?????? 市场渗入market segmentation????????? 市场划分market share?????? n.??? 市场占有率，市场份额???????????????????????? *mass-marketing?????? n. 大众营销术??? *master production schedule? n.?????? 主要生产计划??????????????????????????? *material requirements planning(mrp)?????? n.?? 计算生产中所需材料的方法*materials handling n.?????? 材料管理，材料控制maximise?? v. 使增至最大限度、最大化measure? n.?? 措施，步骤media????? n.?? 新闻工具，传媒mass media??????? 大众传媒（如电视、广播、报纸等）merchandising?? n.??? （在商店中）通过对商品的摆放与促销进行经营merge???? v.?????? 
联合，合并merger?? n.?????? （公司，企业等的）合并merit?????? n.?????? 优点，值得，应受method study? n.??? 方法研究middleman????? n.?????? 中间人，经纪人full milk???? n.?????? 全脂牛奶skimmed milk???????? n.??? 脱脂乳minimise? v.?????? 使减至最小限度，最小化*mission? n.?????? 公司的长期目标和原则mobility?? n.?????? 流动性，可移性moderately??????? adv. 中等地，适度地??? monopoly?????? n.?????? 垄断，独占????????????? mortgage?? n./v.?????? 抵押???????????????????? motivate? v.?? 激励，激发……的积极性motivated???????? adj.?????? 有积极性的?????????? motivation?????? n.??? 提供动机，积极性，动力??????????????????????????? motive???? n.?????? 动机?????????
?????????????????? nnegotiate? v.?? 谈判??????????????????????????? negotiable?????? adj.? 可谈判的，可转让的net?? adj.? 净的，纯的??????????????????????????? network??? n.? 网络*niche???? n.?????? 专业市场中的小摊位??? notice????? n.?????? 通知，辞职申请，离职通知
oobjective??? n.? 目标，目的obsolete?? adj.?????? 过时的，淘汰的，废弃的offer????? n.?????? 报价，发盘offer??? v.?????? 开价off-season??????
adj./adv.? 淡季的off-the-shelf?????? adj.? 非专门设计的off-the-peg?????? adj.? 标准的，非顾客化的opening?? n.?????? 空位operate??? v.?????? 操作，经营，管理operating profits??????????? 营业利润*operations chart?????? n.?????? 经营（管理）表*operations scheduling????? n.??? 生产经营进度表opportunity?? n.?? 机会*optimize?????? v.?????? 优化option???? n.?????? 选择权share option???????? n.??????? 期权organigram???? n.?????? 组织图organisation chart?????? n.?? 公司组织机构图orient????? v.?????? 定向，指引orientation?? n.??? 倾向，方向；熟悉，介绍情况outcome? n.?????? 结果outlay????? n.?????? 开销，支出，费用*outlet???? n.?????? 商店a retail outlet????????????? 零售店outgoings????????? n.??? 开支，开销outlined? adj.?? 概括，勾勒的草图output???? n.?????? 产量*outsource???? v.?????? 外购产品或由外单位制做产品outstanding?????? adj.? 未付款的，应收的over-demand?? n.??? 求过于供overdraft?? n.??????? 透支overdraft facility??????????? 透支限额overdraw?? v.???????? 透支*overhead costs?????? n.??? 营业成本*overheads???? n.?????? 企业一般管理费用overpay?? n.?????? 多付（款）overtime? n.?? 加班overview?? n.?? 概述，概观owe?? v.?? 欠钱，应付
pp.a.(=per annum)?????? n.??? 每年packaging?????? n.?????? 包装物；包装parent company?????? n.??? 母公司，总公司part-time adj.? 部分时间工作的，业余的participate?????? v.?????? 参加，分享 (in)partnership???? n.?????? 合伙（关系），合伙，合伙企业patent????? n.?????? 专利pay? n.?? 工资，酬金????v.?? 付钱，付报酬take-home pay????????????? 实得工资payroll n.?? 雇员名单，工资表peak?? n.??????? 峰值，顶点penetrate?? v.? 渗透，打入（市场）penetration??? n.????? 目标市场的占有份额pension?? n.?? 养老金，退休金perform?? v.?? 表现，执行performance?? n.??? 进行，表现工作情况performance appraisal??? n.? 工作情况评估perk?????? n.? 额外待遇（交通、保健、保险等）personnel?? n.??????? 员工，人员*petty cash???? n.?????? 零用现金phase out?? n.? 分阶段停止使用*pick????? v.?????? 提取生产用零部件或给顾客发货* picking list???? n.????? 用于择取生产或运输订货的表格pie chart??????????? n.??? 饼形图????????????????? pilot??? n.?????? 小规模试验????????????????? pipeline??? n.?? 管道，渠道????????????????? plant capacity??? n.? 生产规模，生产能力plot??????? v.?????? 标绘，策划???????????????????? *plough back?? n.??? 将获利进行再投资* point of sale (pos)???? n.?????? 销售点??? policy?? n.? 政策，规定, 保险单*portfolio?????? n.?????? （投资）组合?????????? *portfolio management?? n.?????? 组合证券管理???????????????????? post?? n.?? 邮件，邮局；职位position? n. 职位potential? n.?? 潜在力，潜势?????? power?? n.?? 能力purchasing power??? 购买力pr=public relations??????? 公共关系*preference shares?????? n.?? 优先股??? price?? n.?? 价格market price? 市场价，市价retail price? 零售价probation?? n.?? 试用期????????????????? product?? n.? 产品production cycle?????? n.?? 生产周期?????? production schedule? n.?? 生产计划product life cycle????? n.?????? 产品生命周期product mix???????? n.?? 产品组合（种类和数量的组合）?????????????????????????????????? productive?? adj.? 生产的，多产的*profile?? n.?????? 简介形象特征????????????? profit????? n.?????? 利润??????????????????????????? operating profit?????? n.??? 营业利润?????? profit and loss account?? n.?? 损益帐户project??? v.???? 预测??????????????????????????? promote??? v .? 推销??????????????????????????? promotion?? n.??? 提升，升级?????????? proposal?? n.?? 建议，计划prospect?? n.?? 预期，展望prospectus?? n.? 计划书，说明书prosperity?? n.??? 繁荣，兴隆prototype??? n.?? 原型，样品*publicity?????? n.?????? 引起公众注意?????? public?? adj.? 公众的，公开的go public 上市? public sector? 公有企业publicity?? n.? 公开场合，名声，宣传publics??? n.?????? 公众，（有共同兴趣的）一群人或社会人士????????????????? punctual? adj.? 准时的punctuality?? n.? 准时purchase??? v.? &? n.?? 购买purchaser?? n.? 买主，采购人
qqc(=quality circle)???? n.?????? 质检人员qualify???? v.?????? 有资格，胜任?????????? qualified?????? adj.? 有资格的，胜任的，合格的?????????? qualification?? n.??? 资格，资格证明quality???? n.?????? 质量????????????? quality assurance????? n.?????? 质量保证quality control?????? 质量控制，质量管理quarterly? adj./adv.?? 季度的，按季度questionnaire?? n.??? 调查表，问卷?????? quote????? n.?????? 报价，股票牌价????????????? quotation???? n.?????? 报价，股票牌价?????
???????? rｒ＆ｄ?????????? research and development 研究与开发????????????? radically? adv.?????? 根本地，彻底地??? raise?????? n.?????? （美）增加薪金????????????? ???????v.?????? 增加，提高；提出，引起range????? n.?????? 系列产品???????????????????? rank?? n./v.?????? 排名??????????????????????????? rapport??? n.?????? 密切的关系，轻松愉快的气氛?????????????????????????????????? rate? n.?? 比率，费用??????????????????????? fixed rate??????? 固定费用，固定汇率going rate?????????? 现行利率，现行汇率rating????????? 评定结果???????????????????? ratio?????? n.?????? 比率??????????????????????????? rationalise?????? v.?????? 使更有效，使更合理raw? adj.??????? 原料状态的，未加工的raw material???????? n.?? 原材料????????????? receive??? v.?????? 得到??????????????????????????? receipt n.?? 收据??????????????????????????? receiver????? n.?????? 接管人，清算人?????? accounts receivable????????????? 应收帐??? receivership?? n.????? 破产管理?????????? recession?? n.?? 萧条??????????????????????????? reckon??? v.?? 估算，认为recognise?? v. 承认??????????????????????????? reconcile?? v.?? 使……相吻合，核对，调和recoup??? v.?????? 扣除，赔偿???????????????????? recover?? v.?????? 重新获得，恢复????????????? recovery???????? n.????? 重获，恢复?????????? recruit???? v.?????? 招聘，征募?????? n. 新招收的人员?????????? recruitment n.??? 新成员的吸收?????? red?? n.? 红色?????????????????????????????????? in the red?????????? 赤字，负债????????????? reduce???? v.?????? 减少??????????????????????????? reduction??? n.?????? 减少???????????????????? redundant???????? adj.??????? 过多的，被解雇的redundancy?? n.??? 裁员，解雇?????????? reference?? n.??????? 参考，参考资料?????? reference number (ref. no.) 产品的参考号码refund???? n./v.?? 归还，偿还????????????????? region? n.?? 地区*reimburse???? v.?????? 偿还，报销reject????? n./v.?? 拒绝??????????????????????????? reliability?? n.?? 可靠性relief?????? n.?????? 减轻，解除，救济?????? relocate?? v.?? 调动，重新安置????????????? remuneration?? n.??? 酬报，酬金?????????? rent?? v. 租? n.?? 租金rep????????? （代表）的缩写????????????????? report to???????? v.???? 低于（某人），隶属，从属reposition?????? v.?????? (为商品)重新定位represent v.?? 代表，代理????????????????? representative?????? n.??? 代理人，代表reputation? n.? 名声，声望reputable adj.? 名声/名誉好的?????? reserves? n.?????? 储量金，准备金?????? resign????? v.?????? 放弃，辞去?????? resignation? n.? 辞职????????????? resistance????? n.?????? 阻力，抵触情绪?????? respond v.?????? 回答，答复???????????????????? response???? n.?????? 回答，答复????????????? restore??? v.??? 恢复result/results?? n.??? 结果，效果?????????? retail?????? n./v.?? 零售??????????????????????????? retailer n.?? 零售商???????????????????????? *retained earnings? n.?? 留存收益?????? retire?? v.?? 退休retirement? n.? 退休return????? n.?????? 投资报酬???????????????????? *return on investment (roi)?????? n.?? 投资收入，投资报酬?????????????????????????????????? revenue?? n.?? 岁入，税收?????????? review???? v./n.?? 检查???????????????????? reward??? n./v.?? 报答，报酬，奖赏*rework? v.?????? （因劣质而）重作?????? risk capital???? n.?????? 风险资本????????????? rival?????? n.?????? 竞争者，对手??? adj.?????? 竞争的???????????????????????? rocket??? v.?????? 急速上升，直线上升，飞升roi??????? return on investment 投资利润??????????????????????????? roughly?? adv.? 粗略地round????? adj.??? 整数表示的，大约 round trip?? 往返的行程royalty??? n.?????? 特许权，专利权税run? v.?? 管理，经营running?? adj.? 运转的
ｓsack?? v.?? 解雇sales force? 销售人员sample??? n.?? 样品????????v.?? 试验；抽样检验*saturation????? n.?????? （市场的）饱和（状态）saturate?? v.?????? 饱和save?? v.? 节省，储蓄savings??? n.? 存款scale???????? n. 刻度，层次scapegoat?? n.?? 替罪羊scare?????? adj.? 缺乏的，不足的*scrap???? n.?????? 废料或废品seasonal?? adj.?? 季节性的section??? n.?????? 部门sector???? n.?????? 部门*securities? n.???????? 债券及有价证券segment? n.?? 部分??????????????????????????? ????????v.???? 将市场划分成不同的部分segmentation?????? n.??? 将市场划分成不同的部门??????????????????????????????? semi-skilled?????? adj.? 半熟练的????????????? settle?????? v.?????? 解决，决定???????????????????? settlement???? n.?????? 解决，清偿，支付service?? n.? 服务，帮佣services?? n.? 专业服务settle?? v.? 安排，支付set up??? v.? 创立share?????? n.?????? 股份??????????????????????????? shareholder n.??? 股东?????????????????? *shelf-life?????? n.?????? 货架期（商品可以陈列在货架上的时间）???????????????????? shift?? n.? 轮班????????????? showroom??? n.??? 陈列室simulation?????? n.?????? 模拟???????????????????? shop???????? n.??????? 商店??????????????????????????? closed shop??????? 限制行业（只允许本工会会员）?????????????????????????????????? open shop??????????? 开放行业（非会员可从事的工作）??????????????????????????????? shop steward????????????? 工会管事?????? shopfloor?????? 生产场所????????????? shortlist???? n.?????? ……供最后选择的候选人名单??????????????????????????????? ?????????v.? 把……列入最后的候选人名单sick?? adj.?????? 病的??????????????????????????? sick leave??? 病假???????????????????? sick note???? 病假条????????????????? sick pay????? 病假工资????????????? sickness????? 生病???????????????????? skill?? n.? 技能，熟巧skilled employee? n.? 熟练工人? *skimming????? n.?????? 高额定价，撇奶油式定价?????????????????????????????????? slogan???? n.?????? 销售口号???????????????????? slump????? n.?????? 暴跌a slump in sales????????????? 销售暴跌??????????????????????????? soft-sell???? n. 劝诱销售（术），软销售（手段）?????????????????????????????????? software? n.? 软件sole???? adj.?????? 仅有的，单独的sole distributor?? 独家分销商????????????? solvent??? adj.? 有偿付能力的????????????? *sourcing???????? n.????? 得到供货????????????????? spare part?? n.?????? 零部件????????????????? specification????? n.??? 产品说明?????? split?? v.?? 分离spokesman???? n.?????? 发言人????????????????? sponsor?? n.? 赞助者（为了商品的广告宣传）spread???? n.?????? （股票买价和卖价的）差额stable???? adj.? 稳定的???????????????????????? staff??? n.?? 职员stag??? n.?????? 投机认股者????????????????? ??????v.?????? 炒买炒卖???????????????????? stagnant?? adj.? 停滞的，萧条的????????????? *statute???? n.?? 成文法????????????????? statutory?? adj.??????? 法定的?????????? steadily?? adv.? 稳定地，平稳地stock????? n.?????? 库存，股票???????????????????? stock exchange?????? n.???? 证券交易所*stockbroker?? n.????? 股票经纪人????????????? stock controller????????????? 库房管理者??? storage? n.? 贮藏，库存量strategy???? n. 战略??????????????????????????? *streamline???? v.?????? 精简机构，提高效率stress????? n.?????? 压力，紧迫???????????????????? strike????? n.?????? 罢工??????????????????????????? structure? n.?? 结构，设备*subcontract?? v.???? 分包（工程项目），转包?????????????????????????????????? subordinate???? n.??? 下级???? adj.? 下级的??????????????? subscribe?? v. 认购??????????????????????????? subsidiary?????? n.?????? 子公司?????????? subsidise?? v. 补贴，资助???????????????????????? subsidy? n.? 补助金substantially??????? adv. 大量地，大幅度地 summarise????? v.?????? 概括，总结????????????? superior?? n.?????? 上级，长官???????????????????? supervisor????? n.?????? 监督人，管理人?????? supervisory adj.? 监督的，管理的??? supply???? n./v.??????? 供给，提供????????????? survey???? n?????? 调查???????????????????? *swot analysis?????? n.??? swot分析是分析一个公司或一个项目的优点、弱点、机会和风险*synergy n.?? 协作?
?????????????????????????????????????????????????????????????????????????????????? ｔtactic????? n.?????? 战术，兵法????????????? tailor?????? v.?????? 特制产品???????????????????? tailor made products???????? 特制产品take on 雇用takeover??? n. 接管??????????????????????????? target????? n.?????? 目标??????????????????????????? ????????v.?????? 把……作为目标?????????? tariff????????? n.?????? 关税；价目表???????????????????????? task??? n.?????? 任务，工作???????????????????? task force?? n.??? 突击队，攻关小队（为完成某项任务而在一起的一组人）tax???? n. 税，税金??????????????????????????? capital gains tax?? n.?? 资本收益税??? corporation tax????? n.??? 公司税，法人税income tax? n. 所得税???????????? value added tax????????? 增值税?????????? tax allowance????????????? 免减税?????????? tax avoidance????????????? 避税????????????? taxable??????? 可征税的???????????????????? taxation?????? 征税???????????????????? tax-deductible?????? 在计算所得税时予以扣除的??????????????????????????? telesales???? n.?? 电话销售，电话售货temporary?????? adj.? 暂时的????????????????? temporary post??????? 临时职位?????? tender???? n./v.???????? 投标??????????? territory???? n.?????? （销售）区域?????????? tie?? n.?? 关系，联系throughput????? n.?????? 工厂的总产量?????? tqc(=total quality control)??????? n.??? 全面质量管理??????????????????????????? *track record? n.??? 追踪记录，业绩?????? trade????? n./v.? 商业，生意；交易，经商balance of trade????????????? 贸易平衡?????? trading profit????????????? 贸易利润?????? insider trading????????????? 内部交易?????? trade mark????? 商标??????????????????? trade union????? 工会????????????????? trainee???? n.?????? 受培训者???????????????????? *transaction??? n.?????? 交易，业务????????????? transfer?? n./v.?????? 传输，转让?????????? *transformation?????? n.??? 加工????????????? transparency? n.??? (投影用)透明胶片treasurer? n.?????? 司库，掌管财务的人?????? *treasury??? n.?????? 国库，财政部??? trend??? n.? 趋势，时尚*trouble-shooting???? n.??? 解决问题turnover??????? n.?????? 营业额，员工流动的比率?????? staff turnover????????????? 人员换手率??? stock turnover????????????? 股票换手率???
uundertake???????? v.?????? 从事、同意做某事undifferentiated marketing?????? n.?????? 无差异性营销策略uneconomical??? adj.?? 不经济的，浪费unemployment????????? n.??????? 失业unemployment benefit? n.?????? 失业津贴unit? n.?? 单位unit cost???? n.?????? 单位成本update???? v.?????? 使现代化up to date??????? adj./adv.?????? 流行的，现行的，时髦的upgrade?? v.? 升级，增加upturn???? n.?????? 使向上，使朝上usp??????? 唯一的销售计划
vvacancy? n.?????? 空缺vacant adj.? 空缺的value?????? n./v. 价值，估价valuation???? n.?????? 价值value-added? n.??? 增加值variable?? n.?????? 可变物variation? n.?????? 变化，变更variety???? n.?????? 多样化 a variety of? 多种多样的vary??? v.?? 改变，修改vat??????? value added tax 增值税vendor??? n.?????? 卖主（公司或个人）venture??? n.?????? 冒险，投机venue????? n.?????? 地点，集合地点viable????? adj.?????? 可行的viability?????? n.?????? 可行性????????????????? vision????? n.?????? 设想，公司的长期目标vocation? n.?? 行业，职业????????????????? vocational?????? adj.? 行业的，职业的?????????
??????????????????????????????????????? wwage?????? n.?????? （周）工资???????????????????? wage freeze??????? n.??? 工资冻结?????? warehouse????? n.?????? 仓库，货栈????????????? wealth? n.?? 财富，资源wealthy?? adj.?? 富裕的，丰富的welfare??? n.?????? 福利??????????????????????????? white-collar?????????? 白领阶层????????????? white goods??? n.?????? 如冰箱和洗衣机等用在厨房中的产品??????????????????????????? wholesale??????? n./adj./adv.?????? 批发????????????? wholesaler????????? 批发商??? *wind up?? v. 关闭公司????????????? withdraw?? v. 拿走，收回，退出??? withdrawal??? n.??? 拿走，收回，退出wholesale????????? n./a. 批发；批发的?????????????wholesaler?? n.??? 批发商? work?????????n.?????? 工作???????????????????? working conditions?????? n.??? 工作条件?????? work-in-progress??????? n.?? 工作过程??? workload??? n.?????? 工作量????????????????? work order??? n.??? （包括原料、半成品、成品的）全部存货总量??????????????? work station????????????? 工作位置????????????? *working capital?????? n.??? 营运资本，营运资金???????????????????? write off??? v.??????? 取消???????????????????? write-off??????? n.??? 债务的取消???????
?????????? y*yield????? n.?????? 有效产量?????????????
??????? z*zero defect??? n.?????? 合格产品*zero inventory?????? n.??? 零存货????
