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1.credit n. 赊购,赊购制度 信任,信用短语credit card 信用卡credit sales 赊购credit note 信用票据;贷项凭单(公司向退还货物的客户发出的贷记凭证,可用于购买该公司的货物)letter of credit 信用证例Please pay attention-an automatic 30-day credit on all orders.请注意所有的定单都有30天的缴款延缓期。Im sorry but we dont accept credit, please pay now in cash.非常抱歉,我们概不赊欠,请付现金。2.creditor n. 债权人,贷方短语unsecured creditor 无担保债权人creditor nation 债权国secure a creditor 为信贷作保例Creditors have better memories than debtors.【谚】债主的记性比债户强。His main creditor is demanding payment.他的主要债权人正要求他还钱。The company has gone bankrupt and cant pay its creditors.公司已破产,无法偿还债务。3.creditworthiness n. 信贷价值,信贷信用4.crisis n. 危机 转折点短语an economic crisis 经济危机a financial crisis 金融危机crisis of confidence 信任危机cyclical economic crisis 周期性经济危机monetary crisis 货币危机例We must bring things to a crisis.我们必须采取步骤促使事情达到决定阶段。5.critical adj. 关键的短语critical moment 危机;紧要关头,关键时刻a critical decision 重大的决定critical path analysis 关键途径分析法例Having enough fund is the critical element of the plan.拥有足够的资金是计划中的必要条件。6.conversion n. 改装,改造 变换;转化短语bond conversion 债券兑换conversion of securities 证券转换conversion of the bill 汇票的收款conveyor n. 运送,传递 转让例Train is one of the largest conveyors of passenger traffic.火车是最大的客运工具之一。core time 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)7.cost n. 成本短语fixed costs 固定成本running costs 日常管理费用variable costs 可变成本acquisition cost 取得成本,购置成本,招揽成本,照原价actual cost 实际代价例Clerk wanted, able to cost.招聘职员,须能计算成本者。相关cost-consciousness n. 成本意识cost-recovering n. 收回成本costing n. 成本计算,成本会短语absorption costing 全部成本计算法full costing 归纳成本法batch costing 分批成本计算法direct costing 直接成本法8.continuum n. 连续时间短语decision-making continuum 决策维持性9.contract n. 合同,契约v. 订约;承包短语draw up a contract 草拟合同negotiate a contract 缔结契约make a contract with 与签定合同例The contract still holds.契约仍然有效。The firm has contracted to build a double-purpose bridge across the river.他们公司已签约承建一座横跨大江的两用大桥。Under the contract the building work must be completed within eighteen months.按照合同,该建筑工程必须在18个月之内完工。10.contractor n. 承办商,承建人短语general contractor 总承包者,建筑公司prime contractor 总承包人project contractor 工程承包11.contribute v. 提供;捐献短语contribute to several charities 捐助一些慈善团体例She seldom contributes to the discussion.她在讨论中很少发言。12.contribution n. 贡献,捐献 税短语additional special contribution 额外特别捐款fiduciary contribution 信托投资general average contributions 共同海损分担额joint contribution 共同出资profit contribution 毛利13.construction n. 建造,构筑,建设短语the construction industry 建筑业under construction 在建设中例They work for the construction industry.他们在建筑业工作。The bridge is under construction.该桥尚在建设中。14.consultant n. 咨询人员,顾问(提供专业意见或服务,收取费用)短语a business consultant 业务顾问a financial consultant 金融顾问a management consultant 管理顾问例The consultant committee met at the call of the chairman.顾问委员会应主席的召集而开会。The company called in a tax consultant to advise them.公司征求税务顾问的意见。15.consumer n. 消费者短语consumer goods 消费品consumer durables 耐用消费品(如汽车、家具、冰箱、洗衣机、电视等)consumer protection 消费保护例Consumers have the right to return faulty goods and demand a refund from the supplier.消费者有权退回有瑕疵的商品,要求供应商退还款项。Sales in the consumer market are beginning to improve.消费品市场的销售情况开始有所改善。16.consumable adj. 消耗的,一次性的短语consumable paper products 一次性纸制品17.contingency n. 意外事件短语assessments contingency 资产估价中的意外损失claims contingency 产权要求中的意外损益expropriation contingency 紧急征用例We must always be prepared for every contingency.我们必须始终做应急准备。18.conflict v./n. 冲突,争论短语come into conflict with 和冲突in conflict with 同相冲突commodity conflict 商品争夺例All these actions by the company conflicted with the universally accepted business rules.公司的这些行动都与公认的商业规矩相抵触。19.conglomerate n. 联合企业,集团公司 跨行业公司短语a mining conglomerate 矿业集团a construction conglomerate 建筑集团例One of the oldest breweries has now joined an international conglomerate of drinks manufacturers.一家历史最悠久的酿造厂已加入国际性饮料制造商集团。20.consolidate v. 巩固,加强 账目合并 统一短语consolidate at every step 步步为营consolidated accounts 合并账目consolidated stock 统一公债例The country is now consolidating its position as a leading producer of textiles.该国正继续巩固纺织品出口的领导地位。The two banks will consolidate in July next year.这两家银行明年7月将合并。Several small businesses are planning to consolidate to form a large powerful company.几家小企业正计划合并成一家实力雄厚的大公司。We need to study the consolidated accounts to understand this group.我们需要研究合并账目才能了解整个集团。21.consortium n. 财团 银团短语banking consortium 银行(财)团consortium of underwriters 证券承受财团the Channel Tunnel consortium 英吉利海峡隧道财团例The contract was awarded to a consortium of construction and electrical generator companies.合同给了一个由建筑和发电机公司组成的财团。22.constant adj. 恒定的 不断的,经常的短语a constant companion 忠实的伙伴23.competitive adj. 竞争性的短语competitive bidding system 招标制price not competitive 价格不能与同业竞争competitive with 可与竞争的例The agency is a highly competitive sales representative.这个代理处是个有强烈竞争意识的销售代表。24.component n. 机器元件、组件、部件 部分短语components of cost (各种)生产费用an electrical component 电器零件例Each of the components is useful in its degree.每一个元件都各有程度不同的用处。The factory supplies components for the car industry.该工厂向汽车业供应零部件。concentrated marketing 集中营销策略25.condition n. 条件,状况pl. 付款方式,付款条件短语economic condition 经济景况adjunction condition 复益条件admissible condition 容许条件例I can let you have it on very favorable conditions.我愿意以非常优厚的付款条件卖给你。Conditions in the office made concentration impossible.办公室的状况根本不可能使人专心。26.configuration n. 设备的结构、组合短语computer configuration 计算机配置fixed configuration 固定的配置27.compensate v. 补偿。酬报短语compensate somebody for loss 赔偿某人损失例Management compensated us for the time we worked.资方补偿我们工作时间的报酬。The company compensates her for extra work.公司因她的额外工作而给她报酬。28.compensation n. 补偿,赔偿 酬金短语in compensation for 以为报酬/赔偿make compensation for 补偿/赔偿compensation trade 补偿贸易make compensation for somebodys losses 补偿某人的损失例Equal compensation should be given to men and women for equal work.男女应同工同酬。The airline passenger demanded compensation for the loss of all her luggage.该飞机乘客要求赔偿她所丢失的全部行李。She was given $3,000- in compensation.她获得3,00美元的赔偿金。29.compete v. 比赛,竞争短语compete with/against sb. for sth. 与某人竞争而获得某物例Japan competed with other countries for world market.日本与其他国家竞争国际市场。30.competition n. 比赛,竞争短语keep trade competition between 在之间保持剧烈的贸易竞争fair competition 公平竞争horizontal competition 同业竞争例The competition has cornered the market.竞争对手已垄断了市场。31.competitor n. 竞争者,对手例Competitors in the book trade did their best to undercut each others prices.图书市场的竞争者们竞相压价。This firm is one of our biggest competitors.这家商行是我们最强的竞争对手之一。32.commission n. 佣金,回扣 代办,委托短语commission agent 代理人,经纪人commission house 证券经纪公司(交易所)endorsement commission 背书手续费例She gets 10% commission on his sales.她卖出东西可得10%的佣金。The company sells boats on commission.这家公司委托售船。Some salesmen in big shops receive a commission of 10% on everything they sell, as well as a salary.大商店有些店员不仅有薪金,而且还可抽取所售货物10%的佣金。33.commitment n. 承诺 约定,约束enter into commitment 承担义务;(商业上的)约定loan commitment 贷款承诺original commitment 原承诺款额The company has a commitment to pay $50,000 to Red Cross.这家公司有向红十字会提供5000美元的承诺。34.commodity n. 商品,货物短语a scarce commodity 短缺商品core commodity 核心商品distress(ed) commodity 赔钱货commodity broker 商品经纪人例Commodity brokers in the Corn Exchange reacted swiftly to news about crop failure in N. America.谷物交易所的商品经纪人对北美作物歉收的消息做出迅速反应。Air conditioners are one of the many commodities that Japan sells abroad.空调是日本许多出口商品中的一种。35.communication n. 联络,沟通 书信,口信pl. 交通,通讯例The tourists found communications with their hosts difficult.旅客觉得很难联络上旅游的主办单位。This letter is to confirm our recent telephone communications.这封信函旨在确认我们最近的电话谈话。The area has been devastated by the earthquake but communications are now being restored.这个地区遭受地震破坏,不过交通通讯联络正逐渐恢复。36.company n. 公司短语bankers trust company 银行信托公司bonding company 担保公司limited (liability) company (ltd.) 股份有限公司public limited company (plc) 股票上市公司37.clerical adj. 职员的,办公室工作的n. 办事员短语clerical staff (全体)职员,办事员clerical staff 文书职员clerical work 文职工作例Owing to a clerical error the document was wrongly filed.因文书工作失误,那份文件归错了档。We need a new clerical assistant to help with the typing and filing.我们需要一名新的文书协助打字和文件归档工作。38.client n. 委托人 顾客短语mail-order client 邮购户regular client 常年客户;常年委托人on behalf of a client 代表委托人例The architect is meeting a client this morning.建筑师今天上午会见一名委托人。A good hairdresser never lacks clients.出色的美发师不愁没有顾客。C/O care of 由转交(仅用于书面语)certificate of origin 原地产证明书例Mr. Brown, c/o Mr. and Mrs. Philips.由菲利普斯夫妇转交布朗先生。39.cold n./adj. 冷淡的,生意清淡的短语catch a cold 蚀本,亏本例The company lost their regular clients because of a cold reception.这家公司因为冷淡的接待而失去了常年客户。The price of shares has fallen heavily today and many recent investors are likely to catch a cold.股票价格今天大跌,相信很多新近投资者要亏本了。40.commercial adj. 商贸的 盈利的n. 广告(电视、电台、电影中的广告)短语commercial activity 商贸活动a commercial success 成功盈利a commercial break 商业广告时间例Commercial activity is expected to intensify towards Christmas.预计临近圣诞节商贸活动会逐渐频繁。Gold has been discovered by the prospectors but not in commercial quantities.勘探者发现黄金,但在数量上未足以具有商业价值。Every fifteen minutes the programme was interrupted for the showing of commercials.每隔15分钟,节目就被广告打断。41.circular n. 通告;通函 传阅的小册子(传单等)短语a circular letter 传阅文件;通知,通函circular of stock-taking 盘点存货通知circular (letter of) credit 流通信用证,巡回信用证,旅行信用证例Have you seen that circular from the new furniture centre?你见到那家本地新开的家具总汇的广告了吗?The circular was sent to everyone in the company.有关通函已发给公司里的每一个人。42.circulate v. 传阅,分送 使(货币等)流通,使周转短语a circulated cheque 流通支票例Please circulate these fliers.请分送这些传单。43.circulation n. 流通(指货物、货币等)短语come into circulation 开始流通go out of circulation 不再流通例The old banknotes are being withdrawn from circulation.旧钞票逐渐被回收,不再流通。There arent many of those old machines in circulation now.这些旧机器中仍在使用的已不多了。44.the City 伦敦城详解作为英国金融中心的伦敦老区,伦敦城是国际证券交易所、主要银行和保险公司的集中地例He works in the City.他在伦敦城工作。Reports from the City show a general fall in share prices.来自伦敦城的报告显示,股价普遍下跌。45.claim v. n. 索赔 要求(权利)短语counter claim 反索赔,反诉freight claim 货物赔偿的要求make a claim for damages 要求赔偿损害admit a claim 同意赔款have a claim on 有对的要求权例Did you claim on the insurance after your house fire?你家失火后你要求保险公司赔偿了吗?The oil-rig workers are claiming a 12% pay rise.石油钻井工人要求增加12%的工资。The made a claim for higher pay.他们提出更高报酬的要求。The trade union put in a claim for a shorter working week.工会提出缩短每周工作时间的要求。46.chart n. 图表短语bar chart 柱状图,条形图pie chart 饼图break-even chart 损益平衡表,两平(图)表program flow chart 程序流程图progress chart 进行图,进度表sales break-even chart 销售收支两平表例The chart shows how our sales figures have improved over the last six months.图表显示销售数字在过去六个月的增长情况。47.charter n. 凭照,特许状(市镇、大学或其他机构建制的特许状); 章程,宪章 包租(船、飞机、火车或长途汽车等)短语corporate charter 公司执照,公司注册证charter of concession 特许证例A charter was granted to the town many years ago.该市镇多年前已获得特许状。Under the new charter all employees must sign a contract of employment.根据公司新章程,所有雇员必须签订雇佣合约。The next plane due to arrive is a charter from Bombay.下一班到达的飞机是从孟买来的包机。48.check (=cheque)n. 支票 餐馆的账单v. 核对 检查短语check in 登记(在旅馆、机场、工作单位登记)check out 结账;登记离去the check-in 登记柜台the checkout 结账处checkout counter 付账柜台例Ask the waiter for the check.向服务员要账单吧。Ill just check if there are any more in the storeroom.我要核实一下仓库里是否还有存货。We arrived at the hotel and checked in.我们到达旅馆就登记住宿。Departing guests are asked to check out by noon.离开旅馆的宾客须在中午前办理结账手续。49.chief n. 首领adj. 主要的,首席的,总的短语chief of finance 财务处长in chief 主要地,尤其chief of all 最主要的是例Slow speed is the chief drawback of sea shipment.海运最大的缺点是速度慢。CIF c.i.f. Cost Insurance and Freight 到岸价格(成本保险费+运费)50.certify v. 以书面形式证明短语certified accountant 注册会计师certified copy 经验证核实的副本例The student asked the college to certify a copy of the examination results.那名学生请大学出具证明考试成绩的副本。The accounts were certified correct.账目经查核无误。51.chain n. 连锁店 一系列短语contract chain 契约连锁店effective network chain 有效网链store chains 商店连锁chain store 连锁商店例He owned a hotel chain.他拥有多家旅馆。Its a chain store, so you will be able to change the shirt in your town if it does not fit.这是连锁店,你的衬衫不合身,可以到你所在的城镇去换。Marks and Spencers is a chain store.玛莎百货公司是连锁店。52.challenger n. 挑战者短语a challenger of established authority 向确定的权威挑战的人53.channel n. (商品流通的)渠道短语through (the) proper channel 通过正当的途径,办理规定手续black-marketeering channel 黑市交易渠道commodity circulation channel 商品流通渠道common-user channel 共用信道例Jean got those files from a reliable channel of information.简通过可靠的信息渠道得到了那些文件。54.charge n. 价钱,费用 控告v. 收费,索价 控告短语in charge of 管理,负责;具有对的控制或责任的carrying charge 与房地产有关的费用;(分期付款购货的)附加价格cover charge (某些国家餐馆或夜总会的)附加费,服务费advance charge 预付款例What is the charge for left luggage?寄存行李收费多少?Cheques may now be cashed at most hotels for a small charge.现在大多数旅馆可兑现支票,只向顾客收取少许手续费。The treasurer is facing a charge of theft.司库面临盗窃的指控。That seaside hotel charges exorbitant prices during the summer holidays.那家海滨旅馆在夏天休假期间漫天要价。Dont forget to charge the money of the shoes to my account.别忘了把鞋钱记在我账上。The police have charged them with fraud警方指控他们犯欺诈罪。55.catastrophe n. 大灾难,大祸例The food was cold, and the guests quarreled-the whole dinner was a catastrophe.食物是冷的,客人们又吵了起来整个晚宴是一次彻底的失败。56.catering n. 餐饮服务短语the catering business/industry 餐饮业restaurant catering 旅馆膳食供应例Catering at major sports events is becoming increasingly profitable.为大型体育活动提供饮食的盈利日益增加。57.caterer n. 饮食供应商(为大型活动提供服务)例The caterers arrived early to set up their tables before the guests appeared.饮食供应商倒得早,在客人抵达前把餐桌准备好了。CEO n. Chief Executive Officer (美)总经理58.certificate n. 证书,证明书短语certificate of insurance 保险凭证certificate of origin 原产地证书例She received a certificate to show that she had attended the training course.她参加培训班后获得证书。59.caption n. (照片或图片下的)简短说明vt. 加上标题,加上说明短语caption of account 会计科目,账户名称60.capital n. 资本,资金短语big capital 垄断资本;大企业commercial capital 商业资本,商品经营资本credit capital 信贷资本capital market 资本市场(涉及长期投资,来源包括私人投资者、银行、保险公司等)capital account 资本账目(记录用于购置土地、建筑物、机器等的开支)make capital out of 捞取资本例The company has grown rapidly but needs more capital to obtain further growth.公司发展迅速,不过需要更多的资金才能进一步发展。The government is eager to attract foreign capital.政府正急于吸引外资。61.capture v. 获得,赢得例The police have not captured the thief yet.警方尚未将该盗贼抓获。This advertisement will capture the attention of readers everywhere.这个广告将可引起各处读者的注意。62.cash n. 现金,现付款v. 兑现短语in cash 有现钱,用现款付的cash on arrival 货到付现,货到付款cash flow 现金流量cash a cheque 兑付支票cash in 兑成现金cash up (店铺)计算每日收取的金额例The company is short of cash at the moment.眼下公司缺少现钱。The shop has a cash flow of $30,000 a month.这家商店的流动现金为每月三万美元。Excuse me, but Ive no cash on me. Can I pay by cheque?对不起,我身边没带现钱,能不能用支票支付?Ive decided to cash in my share certificates, as they dont bring me much money.我的股票赚不了钱,我已决定把它们兑现。相关cash card 自动提款卡(由银行发给存户,可用以从自动提款机提款)cash point 自动提款机cash crop 商品作物,经济作物(为供出售而种植)cash price 现金价格(用现金付款的价格)cash discount 现付折扣(支付现金所获得的折扣)63.catalogue n. 目录,产品目录短语an exhibition catalogue 展览目录list something in a catalogue 将某事物列入目录例After studying the catalogue, we decided to order a set of furniture.我们仔细看了目录以后,决定订购一套家具。Please send for our free catalogue.欢迎来函索取免费目录。64.cancel v. 取消,注销,撤销 废除例Owing to a strike by railway workers all train journeys have been cancelled.因铁路工人罢工,所有车次都被取消。If you are dissatisfied with the goods you have a right to cancel the order and receive a full refund.如果对货物不满意,你有权撤销订单,货款如数退还。65.candidate n. 求职者 候选人 申请人短语master candidate 候补大师presidential candidate 校长候选人相关candidateship n. 候选(人)资格/身份例Tom offered himself as a candidate for a post.汤姆自荐为某职位的候选人。The company is being forced to reduce staff and I fear I am a likely candidate.公司被迫裁员,恐怕我是其中之一。There are six candidates for the post of senior clerk.有六个人申请高级职员。66.canteen n. 职工食堂例The canteen serves meals between 12 noon and 2 pm.职工食堂在正午12点至下午2点时供应午餐。67.canvass v. 向拉票或拉生意,拉订单 细查短语canvass for subscriptions 招徕订货例He canvassed the papers, hunting for notices of jobs.他仔细查阅报纸,寻找招工广告。68.capacity n. 生产额,(最大)产量 职位,资格短语at full capacity 全力in ones capacity as/in the capacity of 作为;以资格/身份/职位purchasing capacity 购买力例Tom will visit factories which were operated below capacity.汤姆将要查看未满负荷运转的工厂。69.budget n. 预算,预算案 预算拨款,专款v. 拨款 (为)节省金钱短语budget plan 分期付款capital budget 资本预算,资本支出预算cash budget 现金预算comprehensive budget 总预算annual budget 年度预算例The financial director is responsible for the firms budgets.财务主任负责公司预算?A new car will not be part of our budget this year.买一辆新车不在我们今年的预算之内。She was given a budget of $25,000 to launch the magazine.她获得25000美元拨款作创办杂志之用。Business is bad so well have to budget carefully.生意惨淡,我们必须谨慎做出预算。We are budgeting for a new van.我们为买新的箱式货车节约用钱。70.bulk n. 大量(货物)短语break bulk 开始卸货in bulk 散装;大量批发sell in bulk 原舱出售;整批出售,批发a bulk buy 大量购买例The bulk of the work has been done.工作大部分已经完成。Because of their bulk these filling cabinets are very difficult to move.这些文件柜形体巨大,要移动十分困难。Grain is often transported in bulk.谷物常以散装运输。bull market 牛市(行情看涨的证券或货币市场)短语a bull market for US dollars 美元牛市71.bust adj. 破产的n. 破产 缺钱n. 萧条时期大范围的经济不景气的时间或阶段例Several companies have threatened to bust out of their high-wage contracts by the dubious technique of declaring bankruptcy.(Washington Post)“几家公司威胁要通过宣告破产的可疑手段来破坏他们的高额合同。”(华盛顿邮报)Bankers consider the regions diversified econom

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