back [ bAk ] 1. (n.) opposite of front背面
[例] Please sign the cheque on the back.
[同义词] rear, reverse
2. (adj.) from the past过去的、拖欠的
[例] We have a lot of back orders.
3. (v.) support资助
[例] The bank backed my new venture.
[同义词] support, encourage
backdate [bAk5deIt] (v.) to put a date on a document that is earlier than the real date, so that it is valid from that earlier date 倒填日期
[例] He backdated the bill so that it can be valid.
back order (n.) an order for goods that have not yet been produced or supplied积压定单
[例] After a long vacation, I found myself in a huge stack of back orders.
back out (v) to give up or not do something after agreeing to do it不履行
[例] You will be charged for sure if you back out of the contract.
backer [5bAkE(r)] (n.) person who supports financially资助者
[例] The company has some big backers.
[同义词] patron, sponsor, benefactor
backing [ 5bAkiN ] (n.) support, usually financial one资助
[例] Strong governmental baking makes the project very profitable.
backhander [5bAkhAndE(r)] (n. inf.) a bribe, money given under the table贿赂
[例] The chief director was arrested for his involvement in some backhander affairs.
backlog [5bAklR^] (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 support 支持
[例] You should back up all claims you make.
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 document 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.
bad faith (n.) having a dishonest intention 欺诈
[例] Bad faith will bring disasters to a cooperation in the long run.
[反义词] integrity ，good-will
balance [5bAlEns] (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 USD.
[同义词] equilibrium, equipoise, evenness
balance 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资产平衡表
ban (v) to forbid something ; to forbid someone to do something 禁止
[例] Public advertisement on tobacco is banned in China, but some crafty tobacco companies are successful in circumventing this ban.
bank (v) to deposit something in a bank 存入
[例] You have to bank a certain amount of money in order to avoid being overdrawn.
BA (bank acceptance ) a bill of exchange that is accepted by a bank for a fee.银行承兑汇票
[例] We will issue a bank acceptance for the payment.
bank book (n.) a book that lists all payments into and withdrawals from a customer’s bank account 存折
[例] You can insert your bank book into this machine which will automatically update it.
bank holiday (n.) a day, not a Saturday or Sunday, when banks are closed and which is also a general holiday(英国)银行假日
[例] You have to wait till the day after tomorrow for your opening account in the Bank of London because tomorrow is a bank holiday.
bank statement (n.) written statement showing transactions and balance of an account银行结单
bankrupt [ 5bANkrQpt ]1. (adj.) unable to pay debts破产的
[例] He was declared bankrupt.
2. (v.) force someone to become bankrupt使破产
[例] The high interest rates have bankrupted my business.
bankruptcy [ 5bANkrEp(t)si ] (n.) state of being bankrupt破产
bar 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 supermarkets
bargain [ 5bB:^in ]1. (v.) discuss in order to reach agreement on price conditions讨价还价
[同义词] haggle, negotiate
2. (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 [ 5bB:^iniN ] (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.
barrister [ 5bAristE ] (n.) a person who is qualified to speak in a higher court of law大律师
[例] He is a top barrister specializing in financing law.
[同义词] lawyer ,solicitor, bar, counsel
b/e (abbr) bill of exchange 汇票
basic [ 5beisik ] (adj.) minimum that can be expected; what everything else depends on基本的
[例] Older workers will, of course, still be interested in basic pay.
[同义词] fundamental, essential, elementary,
batch [ bAtF ] (n.) group of items made at same time一批
[例] This batch of goods will be delivered by UPS .
batch process (n.) production process based on converting a quantity of items at the same time批处理
batch size (n.) number of items in a batch批量
bear market (n.) period when share prices are falling熊市
[例] Unfortunately, you confronted bear market.
beat [ bi:t ] (v.) win over (someone) in a fight胜过
[例] We have beaten our competitors to be the first on the market.
[同义词] defeat, hit
behave[ bi5heiv ] (v.) act举止
[例] You should behave yourself when attending such important banquet.
below-the-line (adj.) below-the-line advertising; advertising which is not paid for页底的(广告)
[例] Below-the-line activities refers to sales promotion or marketing research which a marketing department buys directly.
benchmarking (n.) to measure (a rival's product) according to specified standards in order to compare it with and improve one's own product比较和改进自己的产品
[例] Benchmarking has become one of the fashionable words in current management discussion.
benefit [ 5benifit ] 1. (n.) advantage; profit 好处,利益
[例] It will be our mutual benefit to come to an agreement.
2. (n.) money provided as a right under a state or private insurance scheme, e.g. disability benefit.津贴,救济金
3. (v.) to profit, gain advantage from有益于,受益于
disability benefit (n.) payment made to a person unable to work because of permanent or long-term physical handicap残疾抚恤金
sickness benefit (n.) payments made while a person is on sick leave病假补助
fringe benefits (n.) extra benefits such as a car, private health insurance provided by a company附加福利
[例] Fringe benefits should be firmly incorporated within the payment policy and administered by the personnel department.
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 [ 5bidE ] (n.) person who makes an offer投标人
[例] The company will go to the highest bidder.
bill [ 5bidE ] 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 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 arrival.提单
billboard [ 5bilbC:d ] (n.) large roadside advertising poster(户外)广告牌
[例] The billboard of KFC is obvious everywhere.
billing [ 5biliN ] (n.)1. process of invoicing 开帐单
2. advertising; promotion 广告，促销
[例] The product needed better billing to outsell its competitors.
bill of materials (n.) list of all raw materials and parts that go into an end product材料清单
billion [5biljEn ] (n.) US:one thousand million(美)十亿; GB: one million million(英)万亿
black [ blAk ] (adj.) not allowed by law黑市的，非法交易的
black market (n.) a situation of illegal trading in goods, currencies or services黑市
[例] He bought some pirate CDs on the black market.
in the black in credit(银行存款)有赢余
black list list of goods, companies, people who are prohibited from trading黑名单
[例] The customer is in the system black list so we can not provide trading service for him.
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.
blue-collar (adj.) relating to manual work体力劳动者
[例] Your local newspaper is usually the best source of blue-collar jobs.
board meeting (n) a gathering of the directors of a company to discuss important company business董事会
[例] He will chair the board meeting tomorrow on the takeover issues.
board of directors (n.) group of people chosen by the shareholders to develop company policy董事会议
[例] This proposal has been approved by the board of directors.
bond [ bCnd ] (n.) contract document 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.
bonded goods (n) imported items on which customs duties must be paid before they can be collected by the imported or exported again保税货物
[例] We need permission to release these bonded goods to the importer.
bonded house (n) a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or exported again 保税仓库
[例] The cargo is still in the bonded house.
bonus [ 5bEunEs ] (n.) additional payment奖金，红利
[例] Our department manager has been given an annual bonus for his good performance.
book [ buk ] (v.) to arrange for (tickets 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 company’s books帐面价值
[例] Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.
bookkeeper [ 5buk7ki:pE ] (n.) person who keeps the financial records of a company会计员
boom [ bu:m ] (n.) time when business activity is increasing繁荣
[例] We must take advantage of the economic boom.
[同义词] prosper, thrive, flourish
boost (v) to increase the strength or value of something, to help and encourage something 推动
[例] Lower interest rates will greatly boost the economy.
bottleneck [ 5bCtl7nek ] (n.) a restriction in the normal work flow瓶颈，障碍
[例] We’ve got a bottleneck in our supply operations.
bottom [5bRtEm]1.(adj.) lowest最底处的
[例] rock-bottom price
2. (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 the payer’s account支票被银行退票
[例] Two of my cheques were bounced last week.
brainstorm [ 5brein7stC:m ] (n. and v.) an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an issue集体讨论
[例] The members of the board gave a brainstorm during the meeting held yesterday.
branch [ brB:ntF ]1.(n.) local office of a large business分公司
[例] We have branches throughout the country.
2.(v.) To enlarge the scope of one's interests, business, or activities扩展
[例] The partners are looking into branching out into Europe.
brand [ brAnd ] (n.) product which can be recognized by a name品牌
[例] The brand establishment needs a very long time and will bring long- term benefits.
branding (n.) the process of giving brand names to products品牌命名
[例] How is the branding of that new product going on?
brand leader brand with the biggest market share品牌领导.者
[例] IBM is the brand leader in the field of portable computer.
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 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
breakthrough [ 5breik5Wru: ] (n.) an act of overcoming or penetrating an obstacle or restriction突破
[例] It is up to both of us to try our best to make a breakthrough in the present negotiations.
brief [ bri:f ] (v.) to give concise preparatory instructions, information, or advice to简要介绍
[例] The CEO briefed his senior managers on the project that is supposed to be the turning point for the fate of the firm.
[同义词] abstract, synopsis, outline
bring forward (v.) make earlier提前
[例] We brought the launch date forward to June 1st.
bring up (v.) mention, introduce提出
[例] The chairman brought up the question of holidays.
brochure [ brEu5FjuE ] (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, booklet
broke[ brEuk ] (adj, inf) without/out of money破产的，一文不名的
[例] He was broke until he won the lottery.
broker [ 5brEukE ] (n.) person who buys and sells shares/currency etc.经纪人
[例] That firm is acting as a broker.
[同义词] agent, middleman
brown goods(n) items such as television sets and radios that are sold in cabinets made of wood or similar materials 茶色电器
[例] There are bloody competitions on China’ brown goods market.
b-school ( business school ) (n) a college or a department of a university providing business courses to students商学院
[例] He graduated from a top-ten b-school in US.
budget[ 5bQdVit ] (n.) plan of forecast income and expenditure收支预算
[例] Generally a functional budget is draw up for each functional area within an organization.
bulk [ bQlk ]1. (n.) large quantity(of goods)大量
2.(adj.)大量的 We can offer you a discount for bulk purchase.
bulk carrier (n) a ship designed to carry bulk goods散货船
[例] Due to the on-going strike , our goods can only be delivered by bulk carrier.
bull market (n.) period when share prices are rising牛市(行情看涨的市场)
[例] She sold all her bonds in bull market.
bull position (n) a situation in which a dealer keeps hold of a particular stock or share because he expects a rise in price多头
[例] in a bull position
bust [ bQst ] (adj inf) bankrupt破产的
[例] The f irm went bust.
buyout (n.)the purchase of a company or business购买下
[例] If the workers do approve the buyout, their company will become the nation's largest employee-owned enterprise.
buy up (v)to buy all or nearly all of what is available of something 尽可能买断
[例] In order to benchmark their products, they bought up all lines of their rivals.
buyer’s market (n) a situation where certain products are in plentiful supply, resulting in low price and good credit term for buyers 买方市场
[例] Too many entrants into this market created a buyer’s market in TVs.
[反义词] seller’s marker
by-product [5baIprRdQkt] (n.) substance produced during the making of sth else 副产品
[例] Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.
byte (n) a unit of computer information consisting of a number of bits or binary digits 字节
[例] The speed of download is about 1 m bytes per second.