剑桥商务英语(BEC)词汇

Glossary

adj=adjective;adv=adverb;n=noun;v=verb;inf=infbrmal;pl=plural;

abbr=abbreviation

A

Ashare(n.)anordinarysharethatdoesnotgivetheownertherighttovoteon

companyissuesA股

［例］OurcompanywillissueAsharesonmarket.

abroad［,］(adv.)to/inanothercountry国外的

［例|Thesalesdirectorisabroadonbusinesstrip.

［同义词］overseas,inforeignparts,outofthecountry

absence［］(n.)time/periodawayfromwork缺席

［伤!11Theabsenceofthechiefdirectorofthemeetingissomewhatapity.

［同义词］nonattendance,nonappearance

absent,［.］(adj.)notpresent,notatwork缺席的

［修！J］Pleaseletyoursectionheadknowifyouarelikelytobeabsentforalonger

period.

［同义词］away,off,missing

absenteeism［..］(n.)regularabsencefromworkEjTl

［例IIfmotivationdecreases,absenteeismislikelytoincrease.

absorb［］(v.)integrateasmalleritemintoalargerwhole兼并、

担负(费用)

［例|HeadOfficehasabsorbedthelossesofourFrenchsubsidiary.

absorptioncostingawayofpricinggoodsbyallowingforallcostsrelatingto

productioninthesaleprice归纳成本法

［例|Ourcompanymainlyuseabsorptioncostingtosetthesalepriceofproducts.

abstract,［］(n.)shortversionofalongerdocument摘要

［区!］|Pleasebriefyourstafftheabstractoftheprevailinggovernmentregulations.

［同义词］summary,synopsis,digest

acceptinghouse=(US)acceptingbankanorganization,oftenamerchantbank,

thatpromisetopayabillofexchangeinreturnfbrafee承兑《艮行

access［.］1.(n.)entrytosomething通道

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[伤!]]Wehaveaccesstoclassifiedinformation.

[同义词]entrance,passage

2.(v.)gainentryintocomputerdatafiles获取计算机数据(文件)

[快!]]Theyshouldn7havebeenabletoaccessthisfile.

[同义词]output

account[](n.)recordoffinancialtransactions帐户

[伤!J]Inourbank,ifnotransactiontakesplacein2years,yourpersonalaccount

willbecomeunclaimed.

accountexecutive(n.)anadvertisingexecutivewholooksafteraparticularclient

(广告或服务业)业务经理

[例]Jackistheaccountexecutiveofthisadvertisingcompany.

accountspayablealistofamountsownedtoabusinesstosuppliersofgoodsand

services应付帐款

[例|addanentrytoaccountspayable

accountancy[](n.)workofanaccountant会计工作

[例]Attheendofayear,theaccountancyofabigcompanyisalwaysvery

burdensome.

accountant[.](n.)personqualifiedtokeepacompany's

accounts会计师(员)

[修!I]Tobeagoodandcompetentaccountant,accountingprinciplesshouldbe

strictlyfollowed,

accounts[](n.pl)financialrecordsofabusiness帐目

[例]Thebankwouldliketoseetheaccounts.

accruals[](n.pl)moneyowedwhichisdueatalaterdate增

长额，利息

[例|Theaccrualsyouowehimwillbeduenextweek.

achieve[](v.)succeedindoingsomething完成

[伤!]]Thetwopartiesachievedfinalagreementsinmutualbenefits.

[同义词|accomplish,complete,finish

achievement.[](n.)thesuccessfulcompletionof

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something,somethingsuccessfullycompleted完成、成就

［同义词］accomplishment,completion,perfection

acknowledge［］(v.)confirmthatsomethinghasarrived确认

收悉」

［例|Weacknowledgereceiptoftheshipment.

［同义词］admit,accept

acknowledgement［］(n.)confirmationthat

somethinghasarrived收条

［区(I］Afteryouhavereceivedthemail,pleasereturnyouracknowledgementbyfax.

［同义词］acceptance

acquire,［］(v.)buy,obtain购得、占有

［低(J］Weacquiredacompany,shares,etc.

|同义词|obtain,get,procure

acquisition［］theactofacquiring收购

［例］ThegoodnewsfromTCL:theacquisitionofSchneider!

［同义词］merger,takeover

acting［.］(adj.)workinginthepositionofsomeoneforashorttime

代理的

［例］anactingmanager

activemoney(n.)moneythatisbeingusedbythepublicasopposedtomoneyleft

inbankaccounts.流通货币(相对于银行帐户中的货币)

［区(I］Theinflationincreasesactivemoney.

activity.［］(n.)typeofbusiness业务

［例|Ourmainactivityisexport/importtrade.

［同义词Ibusiness

actofGod(n.)anunexpectedorunavoidableeventsuchasastorm,aflood,and

earthquake,etcmentionedinsomeinsurancecontractsasacauseoflossordamage

不可抗力

［例］WewillincludethetermofactofGodinthisinsurancepolicytoagainstsome

uncertainfactors.

［同义词］forcemajeure

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actual［］(adj.)real实际的

［例］Ouractualresultswerebetterthanforecast.

actualloss(n.)therealcostofsomethingasopposedtoasumofmoneystatedon

paper实际损美(相对于帐面损失)

［区!］|Intherecession,forthelatestfiscalyear,ouractuallossismuchgreaterthan

thepaperloss.

［相关词汇］paperloss

actuals(n.)goodsthatcanbepurchasedandused,asopposedtogoodstradedona

futurescontractthatarerepresentedbydocuments实货(相对于期货)

［伤!11Themerchantisespeciallyinterestedinthetradingoffutures,notactuals.

［同义词］physicals

adapt(to)［.］(v.)tomakesuitabletoorfitforaspecificuseor

situation.使适应

［伤!］］theabilitytoadaptquicklytoanewsituation

［同义词］adjust

addendum,［.］(n.)anextrasectionthatisattachedto,orfollows,

aletter,report,ect附录，附件

［例］writeanaddendumtoareport

［同义词］叩pendix

address［］(v.)l.dealwith处理

［伤!I］addresspublicconcerns

2.givespeechto演说

［例］addressaudienceonabusinessproject

adjourn［］(v)tostop(acourtcase,ameeting,etc.)fdratime

beforebeginningagain延期，休会

［修！J］Theboardmeetinghasbeenadjournedtoanuncertaindate,

［同义词］postpone

adjust［］(v)tosettleaninsuranceclaim理算保险索赔

［伤!J］Afterthecaraccident,hemadeaninsuranceclaimthatwillbeadjustedsoon.

administration［］(n.)organizationand

controlofacompany经营、管理

［例］Theadministrationpowerofacompanyalsoshowstheinternalcontrolofthe

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company.

［同义词］management

admin(n.)abbreviationforadministration经营、管理

administer.［］(v.)organize,control:管理

［同义词］manage

adopt［］(v.)choose,decideon采用

［例］Weadoptedanewstrategy.

advance［］(n.)moneypaidbeforeitisdue,orfbrworkonly

partiallycompleted预付款

［忻(J］YesterdayIreceivedanadvanceonmymonthlywage.

(v)1.toincrease提高

［低(J］Onbullmarket,sharesareadvancingrapidly.

［同义词］increase

2.topaysomethingbeforeitisdue预付

［例］Thepublishinghouseadvancedmeonroyalties.

advancebill(n.)abillofexchangethathasbeenwrittenbeforethegoodshavebeen

sento任预付(开)票据

［例IDearcustomer,wewillsendyoutheadvancebillforthatbatchbyair

expressmailtoday.

adversebalance(n.)anamountofdebtshownonanaccount赤字

［例］Withtherapidgrowthofourturnover,ouradversebalancewillbe

eliminatedverysoon.

［同义词Ideficit

advertise［］(v.)announcesomethingisfbrsale做广告

［例］ThesoapisadvertisedonTVforitsspecialflavor.

［同义词］announce

ad(n,inf)shortfbradvertisement

advalorem(adj.)oftaxthatiscalculatedasapercentageofthevalueofthegoods

从价征税一

［例|VATisakindofvaloremtax.

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advertisement［.］(n.)notice/announcementthat

somethingisforsale广"告

［修！11Ifyouwantyourhousesold,youshouldhaveputyouradvertisementina

morepopularnewspaper.

advertiser［］(n.)person/companywhichadvertises广告

商

［例］Advertisersusevariouswaysandmediatopromotetheirproducts.

advertising,［.］(n.)thebusinessofdesigningads广告业

［例］Shefsinadvertising,

advice.［］(n.)recommendation(s)aboutwhatyoushoulddo建

议、通知(书)

［例］Hisadvicewastoclosethefactory.

|同义词|counsel,recommendation,opinion

advicenote(n.)anotetothereceiverofgoodsfromthesenderthatgivesdetailsof

thequantityanddescriptionofgoodsandwhenandhowtheywillbetransported通

知单

［例］Beforeyoudeliverthegoods,pleasefaxusanadvicenoteforour

confirmation.

advise.［］(v.)recommendwhatshouldbedone建议、通知

［同义词］counsel,recommend,suggest

after-salesservice(n.)serviceofferedbyasuppliertoacustomertomaintainor

repairtheproductsupplied售后服务

［忻(J］Nowadaysmanyenterprisesbegantocompeteinthefieldofafter-salesservice,

affiliate［.］(n.)apersonoranorganizationthatisattachedtoa

largerorganization成员，联号

［区!!］Thatcompanyisanaffiliateofaprestigiousholdinggroup.

［同义词］member

(v.)toattach(apersonoranorganization)toalargerorganization附属于

［例］ThebusinessisaffiliatedtoTCLGroup.

afmd(abbr.)aforementioned上述的

［例］Youcanrefertoafmdpostaddressforthedispatch.

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aftermarket［'］(n.)asituationwhereanewlyissued

securityistradedbeforeitsrealpricehasbeenestablishedinthestockmarket.二级

市场

［例］Buysharesonahealthyaftermarket.

aftersight(adv)writtenonabillofexchangetoshowthatthebillshouldbepaid

withinaspecifiedtimeafterthepayerispresentedwithinit见票后付款

［例］Thebillshouldbepaidat60daysaftersight.

againstallrisks(adv.)(ofamarineinsurancepolicy)providinginsuranceforall

typesoflossordamage全保险.

［忻(J］Weinsurancedthecargoagainstallrisks.

agenda,［.］(n.)orderoftopicstobediscussedatameeting会议

议程

［例|Thefirsttopicontheagendaissalaries.

agent［］(n.)personwhorepresentsacompany代理(商)

［例］Ourcompany\agentinMiddleEasthasdevelopedawidespreadandmature

businessthere.

［同义词|representative,deputy

agiotage［］(n.)thebusinessofbuyingandthenlater

sellingforeigncurrencies套汇

［例|Thatguymakesabigfortunebyagiotage.

［同义词］arbitrage

airline［］(n.)abusinessprovidingasystemofscheduledair

transport航空公司

［例|UnitedAirlines

airtime(n.)timegiventoadvertiseonTVorradio电视(收音)广告节目时间

［例］Theairtimeofthisnewproductwillbeprolongedfor10seconds.

allocate,［］(v.)givemoneyorotherresourcesincertain

proportions分酉己

［区！］|Inthebudgetweallocatedmostofthemoneytomarketing.

［同义词］assign,designate,allot

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allotment[](n.)thedistributionofnewcompanysharesto

thepeoplewhohaveappliedforthem酉己股

[伤!j]Allotmenthasbeenmadebyrandomdrawbecauseofoversubscription.

allowance,[.](n.)something,suchasmoney,givenatregular

intervalsorforaspecificpurpose津贴

[例]Anexpensesallowanceispaidmonthlytoeachtrainee.

amalgamation,[](n.)atypeofreorganization

wheretwoormorecompaniesarecombinedintoonecompany合并

[例|Theamalgamationofthethreecompaniesstrengthenedthecorporation.

[同义词]combination,merger

ambitionJ.](n.)strongdesiretosucceedinlifeorinajob雄/心

[仞!]|MysisterhasanambitionanddesirestogetMBA.

[同义词]aspiration,desire,yearning

amenity[](n.)afeaturethatincreasesattractivenessor

value,especiallyofapieceofrealestateorageographiclocation生活福禾!J设施

[例]asunnyapartmentwithamenitiesincludingairconditioning

[同义词|facility,convenience

amortize[...](v.)topayoffa

debtbysavingmoneyonaregularbasis分期清偿

[例]Therepaymentofthebondisamortizedin5years.

analyse[](v.)studyindetail分析

[例|Weanalysedtheaccounts.

analysis[.](n.)detailedstudy,investigation分析

[例|Theanalysisreportshowsclearlogicsandintegrity.

analyst,[](n.)personwhoanalyses分析家

[修!J]Hisintelligenceanddiligencemadehimanexcellentandacutemarketing

analyst.

annual,[](adj.)yearly年度的

[例]theannualaccounts

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［同义词］yearly

annualgeneralmeeting(n.)(AGM)ameetingofalltheshareholdersinacompany

年度股东大会

annul［］(v.)tocancelsomethingorstopitfrombeinglegallyeffective

废除，取消

［例］Thecontractwasannulled.

［同义词］nullify

annulment［］(n.)theactofcancelingsomethingorstopping

itfrombeinglegallyeffective废除，取消

［例］Thedisagreementoftwopartsresultedintheannulmentofthecontract

signedattheverybeginningoftheircooperation.

antedate［］(v.)toputanearlierdate(onadocument,

letter,cheque,etc)thanthedateatthetimeofwriting彳到填日期

［伤!］］Tomakethischequelegal,youshouldantedateitby7days.

［同义词］backdate

anti-dumping(adj.)ofwaysinwhichacountryprotectsitseconomybypreventing

othercountriesfromdumpinginit.反倾销

［例］anti-dumpinglaws

apology［］(n.)anacknowledgmentexpressingregretor

askingpardonforafaultoroffense.致歉

［例Jaletterofapology

appeal［,］1.(n.)beingattractive吸弓I力

［例|Thisproducthasappealforyoungpeople.

［同义词］attraction,charm

2.(v.)beattractiveto吸引人的

［同义词］attract,allure

appendix［］(n.)acollectionofsupplementarymaterial,

usuallyattheendofabook附录

［例］touseanappendixforanyinformation

［同义词］addendum

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apply,［.］(v.)askforsomething(inwriting)(书面的)申请

［同义词］Weappliedforaloan.

applicant^］(n.)personwhoapplies申请人

［区(J］Theapplicantshowsoutstandingadvantagesamongthecandidatespool.

application［］(n.)actofapplying申请

applicationform(n.)pre-printedformtomakearequestforajob申请表

［例］Pleasefillinthisapplicationformatfirst.

appoint1］(v.)choosesomeoneforajob任命

［忻!J|Wehavedecidedtoappointanewsalesmanager.

［同义词］assign,designate

appointee［］(n.)personchosenforapositionorjob被任命

i

［例］Heisluckytohetheappointeeofthisproject.

appointment［］(n.)1.choiceofsomeoneforanewjob

任命

［例|Theappointmentofareafinancialcontrollerimplieshehasbeenpromoted.

2.arrangementforameeting约定(会议)

［例］Wefixedanappointmentatfouro"clock.

appraisal,［.］(n.)calculationofthevalueofsomebodyor

something估价

［例|TheirappraisalofthenecklaceisaboutRMB1,000.

［同义词］evaluation,valuation,assessment

appraise［］(v.)tojudgethevalueofsomebodyorsomething估

价

［例|Theyappraiseditwasonlyworth$1.

［同义词］evaluate,assess

appraiser^］(n.)personwhojudges鉴定者，估价官

［例］Whowillbetheappraiser?

appreciate［］(v.)1.bethankfulfor感激

io

［伤!］］Iappreciatedyourhelp.

2.understand理解

［例|Iappreciateyourproblems.

3.increaseinvalue增值

［例］Myshareshaveappreciatedby10%,

apprentice［］(n.)youngpersonwhoislearningaskill学徒

［例］DonYlistentohim.Jackisonlyanapprentice.

［同义词］learner,beginner

apprenticeship［］(n.)periodoftimespentlearning

askill学徒年限，学徒身份

［例］Jackservedanapprenticeshipwithacarpenter.

appropriate［］(v.)toputanamountofmoneyasidefor

aspecialpurpose拨出(款项)

［例|Theyappropriated$10,000forbribery.

approve［］(v.)agreetopassofficially比准

［例］TheyBoardapprovedthenewplan.

［同义词］accept

approval［.］(n.)agreement扑匕准

aptitude［］(n.)naturalability(todoatask)天资

［忻！J］Shehadahighaptitudeforbusiness.

arbitrage［］(n.)thepurchaseofsecuritiesononemarket

forimmediateresaleonanothermarketinordertoprofitfromapricediscrepancy套

利

［例|Hemadebigfortunebyarbitrage.

arbitration［］(n.)processofsettlingadispute仲

裁

［例］Weshallhavetoresorttoarbitration.

［同义词］judgement,adjudication

area［.］(n.)region区域

［例］HissalesareaistheNorthEast.

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［同义词］district,region,territory

arrears［］(n.)moneywhichisowedandhasnotbeenpaidontime

到期未付帐

［伤(J］Thepaymentinarrearsamountsto$100.

［同义词］arrearage,debt,liabilities

arrivalnotice(n.)anotesentbyacarriertothereceiver(consignee)sayingthat

goodshavearrived至!］货通知［例］Afteryourreceiptofthearrivalnoticefromthe

carrier--COSCO,pleasearrangethepicking-upofthegoodsatthedock.

artiflcalperson(n.)acompanyconsideredashavingaseparatelegalidentityfrom

thepeoplewhoworkforit,althoughsomeofthesepeoplewillrepresentthewillof

thecompany法人

［例］Thecompanyisregardedlegallyasanartificalperson.

［同义词］fictitiousperson,juristicperson

asper(adv)accordingto根据

［例］Asperyourrequestthatismadeinyourlastmail,wearewritingtoconfirm

ourpointconcerningtheprice.

asapassoonaspossible及早

［伤！J1Afterthecargoreachesyourdock,pleaseinformusbyfaxoremailasap.

assemble.［］(v.)l.put(aproduct)togetherfromcomponentparts

装配

［仞(I］Aftertheinternalinnovation,theefficiencyofworkersfassemblingmachines

hasgreatlyimproved.

2.tobringorcalltogetherintoagrouporwhole集合

［伤!11Askyourcolleaguestoassembleinthemeetingroomat10:15.

assembly-line(n.)layoutofworkersandmachineswheretheworkpassesfromone

workertothenext,usuallyonamovingbelt,untilitisfinished装配线

［例］Alltheworkersshouldtakecareoftheassemblyline.

assembly［］(n.)putting(aproduct)together装酉己

［例］Wehaveautomatedassemblyline.

assemblypoint(n.)aplacewherepeopleshouldgatherinanemergency.集合地点

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assentedstock(n.)anitemoffinancialvalue,eganordinaryshare,thatbelongsto

someonewhohasagreedtotheconditionsofatakeoverbid同意股票

assess,［］(v.)estimatethevalueof估价

［例|Thepropertywasassessedat£20,000.

［同义词］value,evaluate

assessment［.］(n.)calculationofvalue估价

［例］ataxassessment

［同义词|evaluation,appraisal

asset,［］(n.)somethingofvaluewhichisownedbyacompany资产

［例］Theircompany3majorassetisitsproperty.

［同义词］property

assetbacking(n.)thetotalvalueoftheassetsofacompanydividedbythenumber

ofordinarysharesissues.资产保证

［低(j］Wemustensureasolidassetbackingforourcompany.

associatecompany(n.)acompanyofwhichmorethan20%,butlessthan51%of

thesharecapitalisheldbyanothercompany.联营公司

［例］Thisfirmisanassociatecompany,notaholdingcompany.

currentassets(n.)assetsindailyusebyabusiness流动资产

fixedassets(n.)propertyandmachinery固定资产

［区(I］Plantsandmachinesarefixedassets.

frozenassets(n.)assetswhichcannotbesold,usuallybecausethereisadispute冻

结资产

intangibleassets(n.)assetswhichcannotbeseen(suchasgoodwill,patentsetc.)无

形资产

liquidassets(n.)cashorbillswhichcanbeeasilyconvertedintocash流动资产

［例］Theamountofliquidassetsisimportanttoacompany.

tangibleassets(n.)assetswhichcanbeseen(suchasproperty,machineryetc.)有形

资产

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atpar(adj/adv)ofashareorothersecuritythathasthesamevalueonthemarket

asthevaluewrittenontheshareitself平价(市值等于票面值)

[例]Sheboughtthesharesatpar.

ATM(n.)automatictellermachine自动取款机

[区(J]YoucandrawcashfromanyATMatanytimeinShanghaibyusingthisVisa

Card.

[同义词]cashpoint

attempt[]l.(n.)trial,effort努力、尝试

[伤!11Wehavemadeanattempttoenteranewmarket.

2.(v.)try

attn(abbr)fbrtheattentinof交由某人亲启

[例|HewroteATTNMr.Johnson.ontheenvelop.

auction(n.)thewayofsellinginwhicheachitemissoldatanopenmeetingtothe

personwhomakesthehighestbid拍卖

[例]Hesoldhisvillaintheauctionat200,000dollars.

auction[](v.)tosellsomethingtothepersonwhomakesthe

highestoffer;sellsomethingbyauction拍卖

[伤！J]Hishousewasauctionedlastweek.

audio-conference(n.)ameetingwithpeoplewhocannotallbetogetheratthesame

time,usingaudio(telephone)equipment卜目话会议

[仞！I]ThescheduledmeetinghasbeencancelledforSARS,andweareplanningto

holdanaudio-conferencenextweek,

audit[.](n.)examinationoftheaccountsofacompany审计

[低(J]Werequireanauditconfirmationfromyouraccountopeningbank.

auditing[](n.)officialprocessofcheckingtheaccountsofa

companytoseeiftheyrepresentatruepicture审计

[修!J]Thebankisunderitsannualinternalauditing.

auditor{,](n.)personwhoaudits审计员

authenticate[](v.)proofthatsomethingisrealor

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true认i正

［例］Youshouldaskaskilledattorneytoauthenticatethesignatureatthebottom

ofthisdocumentincasethatitisaforgedone.

［同义词］certify

average［］1.(n.)thenumberwhichiscalculatedbyadding

severalfigurestogetherandthendividedbythenumberoffigures均数

［例］Thesalesaveragehasbeenaround250units.

［同义词］mean

2.(adj.)middle平均的

［例Jtheaverageprice

averaging［］(n.)tradingsharesfromthesamecompanyat

differentpricesatthesametime股票平均买卖法

［例］Averagecanmaintainthepriceofasecurity.

awareness［］(n.)beingconsciousofsomething知道

［伤!］］Hehasnoawarenessaboutthetransaction.

axel.(v)removeordismisssomebody解雇

［伤！J］Severalthousandofjobswillbeaxednextmonthduetothegreatdepression,

［同义词］dismiss,sack,layoff,fire

2.(n)removalordismissal解雇

［例］Iwillundertheaxeif1can'treachthesalesgoalthisyear.

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back［］1.(n.)oppositeoffront背面

［例］Pleasesignthechequeontheback.

［同义词］rear,reverse

2.(adj.)fromthepast过去的、拖欠的

［例|Wehavealotofhackorders,

3.(v.)support资助

［例］Thebankbackedmynewventure.

［同义词］support,encourage

backdate［］(v.)toputadateonadocumentthatisearlierthan

therealdate,sothatitisvalidfromthatearlierdate倒填日期

［例］Hebackdatedthebillsothatitcanbevalid.

［同义词］antedate

backorder(n.)anorderforgoodsthathavenotyetbeenproducedorsupplied积压

定单

［例］Afteralongvacation,Ifoundmyselfinahugestackofbackorders.

［同义词］backlog

backout(v)togiveupornotdosomethingafteragreeingtodoit不履行

［区！］|Youwillhechargedforsureifyoubackoutofthecontract.

［同义词］default

backer［.］(n.)personwhosupportsfinancially资助者

［例|Thecompanyhassomebighackers,

［同义词］patron,sponsor,benefactor

backing.［］(n.)support,usuallyfinancialone资助

［伤!11Stronggovernmentalbakingmakestheprojectveryprofitable.

backhander［.］(n.inf.)abribe,moneygivenunderthe

table贿赂

［例］Thechiefdirectorwasarrestedforhisinvolvementinsomebackhander

affairs.

［同义词］bribe

backlog［］(n.)build-upofworkororderswhichhavenotbeen

processed积压的工作(或订单)

16

［伤!］］Thefailureoftheprojectwasduetobacklogofsuperiororders.

backupsupport支持

［快!］］Youshouldbackupallclaimsyoumake.

back-up(backup)(n,v)tomakeacopeincasetheoriginaloneislostordamaged

备份、

［伤!］］Imadeaback-upofthatdocumentincaseofsomeunforeseendamagetoit.

baddebt(n.)debtwhichwillnotbepaid呆巾K

［区！I］Theobviousdecreaseofbaddebtavoidedthebankruptcyofthebignation

ownedenterprise.

badfaith(n.)havingadishonestintention欺诈

［例］Badfaithwillbringdisasterstoacooperationinthelongrun.

［反义词］integrity,good-will

balance［］(n.)amountwhichmakesthetotalcreditsanddebits

equal收金平衡(差额)、结余

［例］Additionalbalancestatementwillcharge10USD.

［同义词］equilibrium,equipoise,evenness

balanceofpayments(n.)internationalfinancialpositionofacountry(accountof

imports,exportsandinvisibleearnings)贸易收支差额

balancesheet(n.)statementofthefinancialpositionofacompanyorbusinessata

certainmoment资产平衡表

ban(v)toforbidsomething;toforbidsomeonetodosomething禁止

［例|PublicadvertisementontobaccoisbannedinChina,butsomecraftytobacco

companiesaresuccessfulincircumventingthisban.

［同义词］forbid

bank(v)todepositsomethinginabank存入

［例］Youhavetobankacertainamountofmoneyinordertoavoidbeing

overdrawn.

［同义词］deposit

BA(bankacceptance)abillofexchangethatisacceptedbyabankforaBe.银行

17

承兑汇票

[区!]]Wewillissueahankacceptanceforthepayment.

bankbook(n.)abookthatlistsallpaymentsintoandwithdrawalsfroma

customer'sbankaccount存折

[例|Youcaninsertyourbankbookintothismachinewhichwillautomatically

updateit.

bankholiday(n.)aday,notaSaturdayorSunday,whenbanksareclosedand

whichisalsoageneralholiday(英国)银行假日

[区！I]Youhavetowaittillthedayaftertomorrowforyouropeningaccountinthe

BankofLondonbecausetomorrowisahankholiday,

bankstatement(n.)writtenstatementshowingtransactionsandbalanceofan

account银行结单

bankrupt[]1.(adj.)unabletopaydebts破产的

[例]Hewasdeclaredbankrupt.

[同义词]insolvent

2.(v.)forcesomeonetobecomebankrupt使破产

[伤!]]Thehighinterestrateshavebankruptedmybusiness.

bankruptcy[](n.)stateofbeingbankrupt破产

[同义词]insolvency

barcode(n.)aseriesoflinesprintedonaproductthatcanbereadbyamachine

connectedtoacomputersystemtogiveapriceorreferencenumber条形码

[区(I]Theinventofbarcodehasgreatlyspeededuptheeconomyofsupermarkets

bargain[]1.(v.)discussinordertoreachagreementonprice

conditions讨价还价

[同义词]haggle,negotiate

2.(n.)itematagood(cheap)price物美价廉的商品

[例|ThecardiganisrealabargainforIjustpayhalfofitspreviousprice.

bargaining[](n.)discussinginordert