(最新)劍橋商務(wù)英語(yǔ)詞匯大全

=精選公文范文，管理類，工作總結(jié)類，工作計(jì)劃類文檔，歡迎閱讀下載=（最新）劍橋商務(wù)英語(yǔ)詞匯大全.Unit 1 the 3 sectors of economy經(jīng)濟(jì)的三個(gè)部分 Infrastructure 基礎(chǔ)結(jié)構(gòu) Lean produce 精益生產(chǎn) Warehouse 倉(cāng)庫(kù) Industrial units工業(yè)區(qū) Residential building住宅區(qū) Agricultural land農(nóng)耕區(qū) Housing estate地產(chǎn) Managing director董事總經(jīng)理，總裁 Wholesale outlet批發(fā)商店 Retail outlet零售店 Calculation of price價(jià)格計(jì)算 Added value增值 Smelt熔煉，提煉 Mill磨 Weld焊接 Ex works出廠價(jià) Up stream上游 Down stream下游 Total picture全局 Maintenance保養(yǎng)，維修 Bauxite 鋁土礦 Coil線圈 Cement水泥 Labor cost勞力成本 Semi-finished半成品 Finished product成品 Department of health 衛(wèi)生部 Primary sector第一產(chǎn)業(yè) Secondary sector第二產(chǎn)業(yè) Tertiary sector第三產(chǎn)業(yè) Raw material原材料 Administration管理 Law司法 Computing 計(jì)算機(jī)操作 Personnel人事 Distribute分配，配送 Health care醫(yī)療衛(wèi)生 Logistics物流 Assemble裝配 Disassemble拆卸 Assembling line生產(chǎn)線 Iron ore鐵礦石 Division of labor勞動(dòng)分工 Heavy industry重工業(yè) Light industry輕工業(yè) Marketing市場(chǎng)營(yíng)銷 Chain of command指揮系統(tǒng)，行政管理系統(tǒng) Core technology核心技術(shù) Know-how技術(shù)訣竅 Labor-intensive勞動(dòng)密集型 Technology-intensive技術(shù)密集型 Capital-intensive資本密集型 Hinterland內(nèi)地，腹地 Initial outlay初期投資 Garments服裝 Unit 2 management 管理 Managers job= planning+ organizing+ leading+ controlling Allocate resources分配資源 Pay and promotion薪酬和晉升 Modify修正 Line manager一線經(jīng)理 Immediate line manager直接下屬的一線經(jīng)理 Top manager高層經(jīng)理 Top management高層管理 Middle management中層管理 Supplier供應(yīng)商 Public authorities政府部門 Be advised聽(tīng)取意見(jiàn) Distributor分銷商 Swiss franc瑞士法郎 Appreciate升值 Depreciate貶值 Component of economy經(jīng)濟(jì)部門 Good will resource商譽(yù) Human resource 人力資源 Natural resource 自然資源 Market share市場(chǎng)份額 Monopoly in/ of/ on壟斷，專利品 Management skills管理技能 Management tactics管理技巧 Decision-making決策 Board of directors董事會(huì) Chairman of the board董事長(zhǎng) High-performance car高性能汽車 Tangible/ physical resources有形資源 Capital resources資本資源 Superior上級(jí) Subordinate下屬 Senior manager資深經(jīng)理 Junior manager初級(jí)經(jīng)理 Corporate culture公司文化 Check and balance制衡 Hardware五金，硬件 Monopoly/ lock壟斷 Interchangement互換 Solution provider方案提供商 Chain store連鎖店 Work experience工作經(jīng)歷 Working hour工作時(shí)間 Price v.定價(jià)；比價(jià) Chief operation office首席運(yùn)營(yíng)官 Operation management作業(yè)管理 Financial management財(cái)務(wù)管理 HR management人力資源管理 Marketing management銷售管理 Logistics management物流管理 OTC= over the counter成藥 Arts文科 Science理科 Engineering工科 Simulate仿造，模仿 High-end product高端產(chǎn)品 Rock bottom price最低價(jià) Frills虛飾 Target market目標(biāo)市場(chǎng) Empowerment賦權(quán) Ad hoc特別，專門 Task force特遣部隊(duì)，特別行動(dòng)組 Cash and assets現(xiàn)金和資產(chǎn) Buffer= cushion起緩沖作用的人或物L(fēng)eeway余地，余裕 Product產(chǎn)品 Productivity生產(chǎn)率 Produce生產(chǎn)；特產(chǎn) local produce 地方特產(chǎn) Delegation代表團(tuán) Corporate statement = mission statementAim/ vision愿景 Corporate image公司形象 For here堂食 To go帶走 Focus group焦點(diǎn)小組 Innovation創(chuàng)新，革新 Manageable可管理的，可處理的 Set objective 設(shè)置目標(biāo) Safety net安全網(wǎng) 公司主旨 Dismiss解職，開(kāi)除 Expertise專門技術(shù) Merchandise商品，貨物 Verify檢驗(yàn)，核實(shí) IBM= International Business Machines The retail sector零售業(yè) Predescribed quantities預(yù)先定好的數(shù)量 Layout布局 Sales staff 銷售人員 Working environment 工作環(huán)境 Day-to-day logistics日常物流，后勤 Day-to-day running of the store商店的日常運(yùn)營(yíng) Strategic management戰(zhàn)略管理 Formulating strategy制定戰(zhàn)略 Delegation授權(quán) Parameter參數(shù) High street= main street大眾的 Replenishreplenishment補(bǔ)充 Members of staff公司職員 Voice your consent 抱怨 Inventory = stock庫(kù)存 Policy保單 Philosophy理念 Regular meeting例會(huì)，常規(guī)會(huì)議 Accountability問(wèn)責(zé)性Unit 3 company structure 公司結(jié)構(gòu) Recruitment雇傭，招募 Remuneration報(bào)酬 Department of legal affairs法務(wù)部 Purchase采購(gòu)部 IT信息技術(shù)部 R&D研發(fā)部 Tooling加工部 Immediate boss直接上司 Immediate subordinate直接下屬 Autonomous自制的 Decentralization分散化，權(quán)力下放，分權(quán) Function 功能 Hierarchy等級(jí) Line authority直線職權(quán) Report to向負(fù)責(zé) Subordinates下屬 Matrix矩陣 Assistant manager助理經(jīng)理 Manager assistant經(jīng)理助理 Functional structure機(jī)能結(jié)構(gòu) = production+ finance+ marketing市場(chǎng)營(yíng)銷+ sales+ personnel/ HR Lead time訂貨交付時(shí)間 Reorganization改組 Operating division運(yùn)營(yíng)段，運(yùn)營(yíng)分部 Overlap重疊 Commercial division商業(yè)銀行 Private banking私人理財(cái) International division國(guó)際銀行 Investment division投資銀行 Inherent problem固有的問(wèn)題 Product manager產(chǎn)品經(jīng)理 Market segment市場(chǎng)細(xì)分 Autonomy自治權(quán) Priority優(yōu)先權(quán) Dimensional四維基質(zhì)的 Sales force銷售隊(duì)伍 Commission提成 Optional features可選功能，可選裝置 Cash balance現(xiàn)金平衡 Credit facility信用工具 Profit margin利益空間 Research and development spending研發(fā)投入 Self-financing使用自有資金，自籌資金 Organization chart組織結(jié)構(gòu)圖 Market research市場(chǎng)調(diào)研 Teller出納 Advertising and promotion廣告與促銷 Publicity宣傳 Industrial belt工業(yè)帶 Corporate ethos公司風(fēng)氣 Collaboration協(xié)作 Insulated = isolated隔絕的 Fragmentation分裂 Subsidiary分公司 Openness開(kāi)放性 Downsizing裁員 Downturn下滑 Recession衰退 Chief financial officer財(cái)務(wù)總監(jiān) Unit 4 work and motivation工作和動(dòng)機(jī) Induce勸誘，促使 Incentive動(dòng)力，刺激 Labor relations勞資關(guān)系 Labor union工會(huì) Benefit福利，津貼 Perk津貼，補(bǔ)貼 Supplement額外費(fèi)用 Bureaucracy 官僚主義 Job safety工作安全性 Job security工作穩(wěn)定性 Sales promotion促銷 Remuneration薪水 Psychological well-being心理滿足 Administration行政管理 Working condition工作條件 Paid holiday帶薪假日 Sick pay病假工資 Pension養(yǎng)老金 Psychology of work工作心理學(xué) Recognition認(rèn)可，承認(rèn) Checkout till結(jié)賬柜臺(tái)的現(xiàn)金出納機(jī) Checkout結(jié)賬柜臺(tái) Till現(xiàn)金出納機(jī) Cash till收銀臺(tái) Cash register收銀處 Product line生產(chǎn)線 Product line-up 產(chǎn)品系列 User-friendly易于使用的 Go round分配 Creature comfort物質(zhì)享受 Interface界面程序 Annual bonus年度獎(jiǎng)金 Corporate culture公司文化= values價(jià)值觀+ beliefs信條+ norms標(biāo)準(zhǔn) Dead-end job沒(méi)前途的工作 Stock order = replenishment貨物補(bǔ)充 Hygiene衛(wèi)生 Play pool打臺(tái)球 Health screening program健康檢查 Sales floor店面 Trade floor交易所 Bus depot汽車總站 Profit-sharing programme收益分享 Career training職業(yè)培訓(xùn) Working week工作周 Pre-school age children學(xué)前兒童 Premise工作場(chǎng)所 Subsidize補(bǔ)貼 Tinned food罐裝食物 Piecework system計(jì)件系統(tǒng) Pay scheme薪酬計(jì)劃 Unit 5 management and cultural diversity 管理與文化多樣性 Localization本地化 Globalization全球化 Pay-for-performance績(jī)效工資 Collectivist集體主義的 Sales rep商品經(jīng)銷代理 Universalist普愛(ài)論者 Particularist排他主義者 Glocalization全球地方化 Multinational跨國(guó)公司 Unit 6 recruitment 招聘 Applicant申請(qǐng)人 Application申請(qǐng) Application form申請(qǐng)表 Candidate候選人 Curriculum vitae = resume 簡(jiǎn)歷 Employment agency職介機(jī)構(gòu) Job description職責(zé)描述 Job vacancy職務(wù)空缺 Reference 推薦信 Short-list列入最后候選名單 Covering letter= cover letter附函 Give notice預(yù)先通知 A form of headhunters獵頭公司 Follow up跟進(jìn) Preliminary selection初選 Testimonials證明書，推薦書 Synchronized sewing同步縫紉 Traineeship培訓(xùn) Referee介紹人，推薦人 Controlling stake控股權(quán) Contingency意外事件 Contingency plan應(yīng)變計(jì)劃 Contingency fund以外開(kāi)支準(zhǔn)備金 Core competence核心競(jìng)爭(zhēng)力 Home provider持家者 Stereotype成見(jiàn) Maternity leave產(chǎn)假 Sick pay病假 The trade同行 Trade union = labor union工會(huì) Working class無(wú)產(chǎn)階級(jí)，工薪族 Child-bearingChild-rearing Affirmative action傾向性法案 Positive discrimination積極差別 Corporate affairs公司事務(wù) Allowances津貼，補(bǔ)貼 Unit 7 labor relationship勞資關(guān)系 Trade union= labor union工會(huì) Motorway高速公路 Collective bargaining集體談判 Go-slow= slowdown怠工 Working-to-rule按章工作 Industrial action勞工行動(dòng) Picket糾察 Rate of production生產(chǎn)速率 Premises企業(yè)的房屋建筑及附屬場(chǎng)地 Outsource外包 Subcontract轉(zhuǎn)包 Subcontractor承包商 Out of house機(jī)構(gòu)外部的 In-house機(jī)構(gòu)內(nèi)部的 Backstreet偏僻街道 Bill開(kāi)出賬單，收取費(fèi)用 Staff levels人員配備情況 Bargaining power議價(jià)權(quán) Conglomerate聯(lián)合大公司，企業(yè)集團(tuán) Arch-rival主要競(jìng)爭(zhēng)對(duì)手 Penalty point違章扣分記錄 Pay-as-you-go打多少交多少話費(fèi) Auditor審計(jì)員 Adversary對(duì)手，敵手 Working hoursgongzuoshij Working practices 工作慣例 Uneconomic job不賺錢的工作 Tyranny專制 Deregulation解除管制 Work force勞動(dòng)力 Public sector共有部門Unit 8 production生產(chǎn) Flexible production line柔性生產(chǎn)線 Trade-off妥協(xié)，協(xié)調(diào)，平衡 Opportunity cost機(jī)會(huì)成本 Sunk cost沉沒(méi)成本 Raw materials原材料 Semi-finished半成品 Finished成品 Product defect質(zhì)量缺陷 Excess capacity剩余產(chǎn)能 Fixed cost固定成本 Variable cost可變成本 Cash flow現(xiàn)金流 Information flow 信息流 Material flow物料流 Logistics物流 Lost sales銷售損失 Market share市場(chǎng)份額 Production run生產(chǎn)周期 Mother-board主板 Hard disc硬盤 Chip芯片 Chassis底盤 Call center呼叫中心 OEM= original equipment manufacter設(shè)備原產(chǎn)商，貼牌制造商 Lean production精益生產(chǎn) = stockless production零庫(kù)存生產(chǎn) = JIT= just-in-time production 準(zhǔn)時(shí)制生產(chǎn) = continuous flow manufacture連續(xù)流程生產(chǎn) PPM= piece per million每百萬(wàn)件瑕疵率 Continuous improvement= kaizen= kaizan改善哲學(xué) Deming cycle= PDCA= plan-do-check-act德明環(huán) ERP= enterprise resources planning企業(yè)資源計(jì)劃 Scientific outlook科學(xué)發(fā)展觀 No slack無(wú)松懈，無(wú)容余 Hi-fi= high fidelity高保真 Wi-fi= wireless fidelity無(wú)線保真 Operation manager操作經(jīng)理，運(yùn)營(yíng)經(jīng)理 Lead time交付時(shí)間，訂貨到收貨時(shí)間間隔 Outsourcing= contracting out外包 Plant工廠 Subcontractor承包商，分包商 Economies of scale規(guī)模經(jīng)濟(jì) Handling搬運(yùn) Depreciation貶值 Set-up機(jī)器設(shè)置 Obsolescence 過(guò)時(shí)，廢棄 Theft盜竊，偷盜 Breakage破損 Leakage滲漏 Under-utilizing開(kāi)工不足 Defective次品 Quantity discount大宗購(gòu)買折扣 Stimulate demand刺激需求 Sabotage蓄意破壞 Throughput生產(chǎn)量，加工階段 Throughput time輸入到輸出的加工階段所需時(shí)間 Product mix產(chǎn)品組合 Product line產(chǎn)品系列，產(chǎn)品線 Product range產(chǎn)品范圍 QC department= quality department質(zhì)量部 Knock-on附帶效果，間接影響，累積效果 Knock-on effect連續(xù)反應(yīng) Circuit board電路板 Implant植入 Transplant移植 Refine process完善 Refinery精煉廠 TQM= Total quality management全面質(zhì)量管理 Assembling組裝 Distribute分銷 Equipment設(shè)備，固定資產(chǎn) Facility設(shè)備 Joint venture合資企業(yè) Location位置，選址 Operation操作，運(yùn)營(yíng) Parts零件 Recall召回 Storage 貯藏 Work in process正在進(jìn)行的工作Unit 9 products產(chǎn)品 Launch a product發(fā)布產(chǎn)品 Brand loyalty品牌忠誠(chéng)度 Brand awareness品牌知名度 Brand preference品牌偏愛(ài)度 Brand switcher轉(zhuǎn)換不同牌子的人 Product line產(chǎn)品線 Product line-up全系列產(chǎn)品 Product mix產(chǎn)品組合 Product range產(chǎn)品范圍 PLC= Product life cycle產(chǎn)品生命周期 Niche縫隙 Niche market縫隙市場(chǎng) Line-stretching產(chǎn)品線的擴(kuò)展 Line filling產(chǎn)品系列的填補(bǔ) Market segment細(xì)分市場(chǎng) Segmentation of the market市場(chǎng)細(xì)分 High-end market高端市場(chǎng) Low-end market低端市場(chǎng) Up-market向高端市場(chǎng) Down-market向低端市場(chǎng) Product image產(chǎn)品形象 Corporate image公司形象 Shelf life貨架期，存活期 Sell-by date銷售期限 Expiration date= expire date產(chǎn)品有效期 Eye-sore Around the clock24小時(shí)營(yíng)業(yè) Portion一客 Dehydrate使脫水 Shareholder= stockholder股東 Stakeholder利益一致者，風(fēng)險(xiǎn)共擔(dān)體制 Logo標(biāo)志 Slogan口號(hào) Service station服務(wù)站 Desktop machine臺(tái)式機(jī)器 Financing融資 Economics經(jīng)濟(jì)情況，經(jīng)濟(jì)因素 Color scheme色彩主題，色彩搭配 Credit facility信用工具 Warranty = guarantee保修 Maintenance維修保養(yǎng) After-sales service售后服務(wù) Brand name品牌 Brand商標(biāo)，牌子 Shelf space貨架空位 Product development產(chǎn)品研發(fā) Profitability利潤(rùn)率 Vending machine自動(dòng)售貨機(jī) Prototype原型，雛形 Augmented擴(kuò)張的 Delivery交貨，交付 Initiative主動(dòng)積極性 Market share市場(chǎng)份額，市場(chǎng)占有率 Multi-brand strategy多品牌策略 Vandalize蓄意損壞公物 Retailer零售商 Colgate高露潔 Philips飛利浦 Procter & Gamble寶潔 Unilever聯(lián)合利華 Yamaha雅馬哈Unit 10 marketing市場(chǎng)營(yíng)銷 Marketing mix市場(chǎng)營(yíng)銷組合，營(yíng)銷要素組合= product+ promotion+ price+ placePromotion 促銷= advertising+ word of mouth+ public relations+ point of sale Marketing= advertising 廣告+ personal selling 人員推銷+ sales promotion 促銷+ publicity and public relations 宣傳和公共關(guān)系 Optional選擇 Standard標(biāo)準(zhǔn) Personal selling人員推銷 Direct marketing直銷 Direct mail直郵 Business market= producer market= industrial商務(wù)市場(chǎng)，生產(chǎn)資料市場(chǎng) Consumer market消費(fèi)市場(chǎng) List price標(biāo)價(jià) = suggested retail price = recommended retail price建議零售價(jià) Management consulting管理咨詢 Tie range領(lǐng)帶系列 Texture 質(zhì)地 Lycra萊卡 Take remedial action采取補(bǔ)救措施 Qualitative analysis定性分析 Quantitive research定量分析 Internal research內(nèi)部分析 Raw/ primary/ first-hand data一手?jǐn)?shù)據(jù) Secondary/ second-hand data二手?jǐn)?shù)據(jù) Academic journal學(xué)術(shù)期刊 Trade journal行業(yè)期刊 Wine testing session品酒會(huì) Sample v. 嘗試，品嘗 Distribution channel分銷渠道，配送渠道 Market research= marketing research市場(chǎng)研究，市場(chǎng)調(diào)研 Centrality 集中性 Console 控制臺(tái) Focus group 焦點(diǎn)小組 Head office公司總部 Market opportunity市場(chǎng)機(jī)會(huì) Integration整合 Marketer營(yíng)銷人員 Publicity宣傳 Questionnaire調(diào)查問(wèn)卷 Sales promotion促銷活動(dòng) Selling推銷 Target customer目標(biāo)顧客 Hard-sell硬性推銷 Market segmentation市場(chǎng)細(xì)分 Point of sale銷售點(diǎn) Product concept 產(chǎn)品概念 Product features 產(chǎn)品功能 Sales representative銷售代理 B2B= business to business企業(yè)對(duì)企業(yè) Selling concept銷售概念 Marketing concept 行銷概念 Differential advantage差異優(yōu)勢(shì) Integrated marketing整合營(yíng)銷 Discount折扣 Payment periodCredit terms信用調(diào)侃 Product manager產(chǎn)品經(jīng)理 Brand manager品牌經(jīng)理 Annual report年報(bào) Unit11 advertising廣告 Advertising account廣告客戶 Advertising agent廣告公司 Advertising campaign廣告宣傳，廣告攻勢(shì) Brief摘要 Budget 預(yù)算 Commercial廣播或電視廣告 Comparative-parity method相對(duì)平等方法，比較奇偶方法 Cost per thousand= CPM每一千個(gè)成本 Counter-cyclical advertising非循環(huán)的廣告 Diminishing returns收益遞減 Exposure暴露 Frequency頻率 Institutional advertising 機(jī)構(gòu)廣告 = prestige advertising 聲望廣告 Media plan媒體計(jì)劃 Media space媒體空間 Message訊息，廣告詞 OTS= opportunity to see 可見(jiàn)機(jī)會(huì) Prospective customer潛在顧客 Sales revenue銷售收入 Sponsorship贊助 Target market目標(biāo)市場(chǎng) Threshold effect門檻效應(yīng) Turnover流通量，營(yíng)業(yè)額，周轉(zhuǎn) Word-of-mouth advertising口口相傳，口碑 Billboard = hoarding廣告牌 Classified advertisement 分類廣告 Paid advertising付費(fèi)廣告 Advertising strategy廣告策略 Poster海報(bào) Purchasing frequency 購(gòu)買平率 Buyer turnover 新入場(chǎng)客戶 Match追平 Excessive advertising 過(guò)度廣告 Voiceover 畫外音 Unit12 promotional tools促銷工具 Promotion tools促銷工具 = advertising 廣告+ personal selling 人員推銷+ sales promotion 提升銷量+public relations 公共關(guān)系 Brand awareness品牌知名度 Brand loyalty品牌忠誠(chéng)度 Coupon 優(yōu)惠券 Introduction stage引入期 Growth stage增長(zhǎng)期，上升階段 Maturity stage成熟期 Decline stage衰退期，下降階段 Loss leader特價(jià)商品 Planning計(jì)劃 Positioning 定位 Price-conscious 對(duì)價(jià)格敏感的 Sales force銷售隊(duì)伍 Salespeople售貨員 Sample樣品 Trial嘗試 Free trial試用 Publicity 宣傳 Paid advertising 付費(fèi)廣告 Novel product 新產(chǎn)品 Aim 指向 Reduction 降價(jià) Rebate 回扣 Promotional strategy促銷策略 Promotional tactic促銷技巧 Reduced-price pack 經(jīng)濟(jì)裝 Distributor分銷商 Retailer零售商 Dealer代理商 Off-season淡季Unit 13 accounting and financial statements 會(huì)計(jì)和財(cái)務(wù)報(bào)表 Accountancy會(huì)計(jì)師 Accountant會(huì)計(jì)師 Accounting equation會(huì)計(jì)恒等式 Accounting會(huì)計(jì)學(xué) Accrue自然增加 Accrued expenses 應(yīng)計(jì)費(fèi)用 Accumulate累計(jì) Amortization 攤銷 Annual report 年度報(bào)告 Appreciate增值 Auditing審計(jì) Bookkeeping 簿記 Capitalization資本化 Cash flow 現(xiàn)金流 Cost accounting成本會(huì)計(jì) Creative accounting粉飾財(cái)務(wù)狀況 Credit信用，貸方 Creditors債權(quán)人= accounts payable應(yīng)付賬款 Debit借方 Debt債務(wù) Debtors債務(wù)人= accounts receivable應(yīng)收賬款 Depreciation折舊 Dividend股息，紅利 Double-entry bookkeeping復(fù)式簿記，復(fù)式記賬法 Earnings收益 Expenditure支出，花費(fèi) Expenses費(fèi)用，開(kāi)支 Financial statement財(cái)務(wù)決算，財(cái)務(wù)報(bào)表 Finished products 成品，產(chǎn)品 Fixed assets固定資產(chǎn) Current assets 流動(dòng)資產(chǎn) Going concern持續(xù)經(jīng)營(yíng) Goodwill商譽(yù) Income 收益 Interest 利息 Long term liabilities 長(zhǎng)期負(fù)債 Current liabilities流動(dòng)負(fù)債，短期負(fù)債 Managerial accounting管理會(huì)計(jì) Market capitalization市場(chǎng)資本化 Nominal value票面價(jià)值 Market value市場(chǎng)價(jià)值 Quantify量化 Retained earnings留存收益 Revenue 收入 Self proprietorship獨(dú)資企業(yè) Shareholder= stockholder 股東 Stock= inventory 庫(kù)存 Liability for tax稅務(wù)負(fù)擔(dān) Transaction交易 Managerial accounting管理會(huì)計(jì) Tax accounting 稅務(wù)會(huì)計(jì) Cost accounting成本會(huì)計(jì) Prepare budget編制預(yù)算 Financial report財(cái)務(wù)報(bào)表 Value v定價(jià) Income & expenditure收入和支出 Debits & credits借與貸 Assets & liabilities資產(chǎn)與負(fù)債 Unit cost單位成本 Auditing 審計(jì) IRS= Internal Revenue Service美國(guó)稅務(wù)署 Tax authority稅務(wù)局 CPA= Certificated Public Accountant 注冊(cè)會(huì)計(jì)師 File a tax return報(bào)稅 Income tax return所得稅表 Income tax所得稅 Sales tax 銷售稅 Self-proprietorship個(gè)體戶 Partnership合伙，合股 Tax break減免稅 Turnover銷售收入，總收入 Charged against profits從利潤(rùn)中扣除 On credit賒賬 Overheads= overhead固定費(fèi)用 Variable cost可變成本 Shareholder= stockholder股東 Pay liabilities償債 Purchase price購(gòu)買價(jià) Depreciation charge折舊費(fèi) Understate低估 Overstate高估 Inflation通貨膨脹 Deflation通貨緊縮 Historical cost accounting歷史成本會(huì)計(jì) Net book value 凈賬面價(jià)值= purchase value depreciation charge Current cost accounting時(shí)價(jià)會(huì)計(jì) Replacement cost accounting重置成本會(huì)計(jì) Specify v. 規(guī)定 Profit and loss account= income statement損益表 (shows earnings & expenditure, turnover+ costs+ expensed+ overheads ) Balance sheet資產(chǎn)負(fù)債表(shows financial situation on particular date, assets+ long-term & short-term liabilities+ shareholders funds) Financial year財(cái)政年度 Assets 資產(chǎn)= debtors/ accounts receivable + intangible assets Intangible assets無(wú)形資產(chǎn)=patents 專利+ goodwill 商譽(yù)+ copyrights 版權(quán)+ trade marks 商標(biāo) Liabilities 負(fù)債=creditors/ account payable Long-term liabilities= loans 貸款+ bonds 債券 Short-term liabilities=taxes+ interests 利息 Assets=liabilities+ owners equity 資本主權(quán)，業(yè)主產(chǎn)權(quán) Assets-liabilities= owners equity/ net assets 凈資產(chǎn) Share capital股本，股份資本 Share premium= paid-in surplus股份溢價(jià) Market capitalization市場(chǎng)資本總值，市場(chǎng)資本總額 Reserves 儲(chǔ)量 profittaxation, dividend, retained profit Funds flow statement資金流量表 Source and application of funds statement資金來(lái)源和應(yīng)用表 Statement of changes in financial position 財(cái)務(wù)狀況變動(dòng)報(bào)表 Consolidated financial statement 合并財(cái)務(wù)報(bào)表 IAS= International Accounting Standards 國(guó)際會(huì)計(jì)標(biāo)準(zhǔn) Cash and cash equivalents at beginning of period 期初現(xiàn)金 Net cash from operating activities 運(yùn)營(yíng)凈現(xiàn)金 Net profit 凈利潤(rùn) Retained earnings 留存收益 Non-current assets 非流動(dòng)資產(chǎn) Pre-paid expenses 預(yù)付費(fèi)用 Treasury shares 回購(gòu)股票 Translation differences 折算差 Deferred tax liabilities 遞延稅負(fù)債 Interest-bearing liabilities 有息貸款 VAT= value added tax 增值稅 Associated company 關(guān)聯(lián)公司 Minority interests 少數(shù)股權(quán) Proceeds 所得收入U(xiǎn)nit 14 banking 銀行業(yè)務(wù) Personal banking 個(gè)人銀行業(yè)務(wù) Cash card 現(xiàn)金卡，借記卡 Credit card 信用卡 Cash dispenser= ATM= automatic teller machine 自動(dòng)取款機(jī)，自動(dòng)柜員機(jī) Home banking 家庭銀行 Loan 貸款 Mortgage 抵押貸款，按揭 Overdraft= overdraw 透支 Current account= checking account 活期賬戶 Deposit account= time account= notice account 定期賬戶 Standing order= direct debit 長(zhǎng)期委托書 The banking industry 銀行業(yè) Commercial bank= retail bank 商業(yè)銀行，零售銀行 Foreign currency 外幣 Foreign exchange 外匯 Spread= margin 差額 Credit 借貸 Note 紙幣 Cheque= check 支票 Coin 硬幣 Yield & risk 收益與風(fēng)險(xiǎn) Liquidity資產(chǎn)流動(dòng)性 Maturity到期 Investment bank= merchant bank 投資銀行 Issue securities 發(fā)行證券 Underwrite securities 包銷，分銷證券 Merger 并購(gòu) Takeover 收購(gòu)，接管 Stockbroker股票經(jīng)紀(jì)人 Portfolio management 投資組合 Fee and commission 傭金 Universal bank 綜合銀行 Central bank 中央銀行 Minimum interest rate 最低利率 Discount rate 貼現(xiàn)利率 Blue chip borrower 藍(lán)籌公司 Base rate= prime rate 基本利率 Credit standing= credit rating