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businessandbusinesses商業(yè)和公司

Abusiness,company,orfirmisanorganizationthatsellsgoodsorservices.Abusinessmayalsobereferredtoformallyasaconcern.Businessistheproduction,buying,andsellingofgoodsandservices.

Abusinessmaybereferredtoapprovinglyasanenterprisetoemphasizeitsadventurous,risk-takingqualities,andbusinessingeneralmaybereferredtointhesameway,forexampleincombinationssuchasfreeenterpriseandprivateenterprise.

Businessisalsoreferredtoascommerce.Thisword,anditsrelatedadjectivecommercial,areoftenusedtodistinguishthebusinessspherefromotherareassuchasgovernmentorthearts,ortodistinguishitfromnonmoney-makingactivities.

注釋:

Business商業(yè);生意;公司Company公司;商號(hào)

Firm(合伙的)商號(hào);商行Concern康采恩(壟斷企業(yè)形式之一)

Commerce商業(yè);商務(wù)Commercial商業(yè)的;商務(wù)的;商用的

Enterprise企事業(yè)單位FreeEnterprise自由企業(yè)

PrivateEnterprise私人企業(yè)

二、Frommultinationalstosmallfirms從跨國(guó)公司到小型企業(yè)

Largecompaniesarereferredtoascorporations,especiallyintheUnitedStates.Corporateisusedtodescribethingsrelatingtoacorporation,ortocorporationsingeneral,inexpressionsliketheonesinthenextexercise.Largecompaniesoperatinginmanycountriesaremultinationals.

Bigbusinesscanrefertolargebusinessorganizationsortoanybusinessactivitythatmakesalotofmoney.Smallcompaniesarereferredtoassmallbusinessesorsmallfirms.

Unlikesomelanguages,Englishdoesnothaveaneverydaytermforsmallandmedium-sizedcompanies,apartfromthisratherclumsyexpression.

注釋:

Corporation大公司;股份有限公司Corporate法人;團(tuán)體

Multinational跨國(guó)的;多國(guó)的Bigbusiness大型企業(yè);大公司

Smallandmediumsizedcompanies中小規(guī)模的公司

Smallbusiness小公司Smallfirm小公司

三、Industriesandsectors工業(yè)及其部門

Businessesmaybeclassifiedaccordingtowhichindustrytheyarein:forexampleconstruction,oil,banking,food.

Sectorissometimesusedtomeanindustryinthesameway,particularlybyspecialistssuchasfinancialjournalists,butitismoreoftenusedtotalkaboutdifferentpartsoftheeconomyincombinationssuchaspublicsectorandprivatesector,orabouttypesofbusinessinexpressionslikeservicesectorandmanufacturingsector.

注釋:

Industry工業(yè);產(chǎn)業(yè)Sector部門;部分

Publicsector公共部門Privatesector私營(yíng)部門

manufacturingsector制造部門Servicesector服務(wù)部門

四、Publicsectorandprivate公共部門和私營(yíng)部門

Whenaprivatecompanyisboughtbythestateandbroughtintothepublicsector,itisnationalizedinaprocessofnationalization.Anationalizedcompanyisstate-owned.Whenthestatereturnsacompanytotheprivatesectorinasell-off,itisprivatized.Thisisprivatization.

Thefirsttobesoldoffinaprivatizationprogramareoftenthecompaniesresponsibleforthepublicsupplyofelectricity,waterandgas:theutilities.

注釋:

Nationalized國(guó)有化的Nationalization國(guó)有化

Privatized私有化的Privatization私有化

State-owned國(guó)有的Selloff廉價(jià)出清

Utilities公用事業(yè);公用事業(yè)部門

五、Stakes份額;股份

IfCompanyAownssharesorequityinCompanyB,Ahasorholdsastake,holdingorshareholdinginB.IfAownslessthanhalfthesharesinB,ithasaminoritystakeinB.

IfAownsmorethanhalfthesharesinB,ithasamajoritystakeorcontrollingstakeinB.Ifyouhavesharesinacompanyyouareashareholder.

注釋:

Shares/stake份額;股份Equity股份;產(chǎn)權(quán);普通股票

Holding持有;股票額Shareholding持有股票數(shù)

Shareholder股東Holdastake持有份額

Majoritystake大股東(50%以上)Controllingstake大股東

Minoritystake小股東

原作者:MBA100

商務(wù)英語重點(diǎn)詞匯(2)

一、Parentsandsisters母公司和姐妹公司

Aholdingorholdingcompanyisonethatholdsstakesinoneormoresubsidiaries.Ifitownsallthesharesinasubsidiary,thesubsidiaryisawholly-ownedone.

Aholdingcompany'srelationshiptoitssubsidiariesisthatofparentcompany,andthesubsidiariesrelationshiptoeachotheristhatofsistercompanies.Aholdinganditssubsidiariesformagroup.

Aconglomerateisagroupcontainingalotofdifferentcompaniesindifferentbusinesses.Journalistsalsorefertolargegroupsasgiants.

注釋:

Holdingcompany控股公司Subsidiary子公司

Wholly-ownedsubsidiary全資子公司Parentcompany母公司

Sistercompany姐妹公司Group集團(tuán)公司

Conglomerate聯(lián)合大企業(yè)Giant大企業(yè);企業(yè)巨人(新聞?dòng)谜Z)

二、Predators,raiders,andwhiteknights掠奪者、搶劫者和善意合作者

Thetakeoverprocessisoftendescribedintermsofoneanimalhuntinganother:acompanyorindividualseekingtotakeoveranothercompanymaybereferredtoasapredator,andthetargetcompanyastheprey.Predatorsarealsoreferredtoasraidersorcorporateraiders.

Acompanywishingtoresist,wardoff,orfendoffbeingtakenoverhasanumberofoptions.Itmaydeviseplansthatgiveexistingshareholdersspecialrights,oritmaymakeitselflessattractivetobiddersbysellingoffavaluablepartofthecompany,orholdingontoanunattractiveone.Actionslikethesearepoisonpills.

Oritmaypersuadeafriendlypartner,awhiteknight,totakeastakeinthecompany,thuspreventingacompletetakeoverbyahostilebidder.Biddersmayagreetowithdrawtheirbidifpaidenoughmoneyforthesharestheyholdinthetargetcompany.Thisisgreenmail.

注釋:

Predator掠奪者(惡意吞并其它企業(yè))Prey獵物(被惡意并購(gòu)的企業(yè))

Raider掠奪者(惡意并購(gòu)其它企業(yè))Corporateraider合伙掠奪者

Fendoffabid阻止收購(gòu)Wardoffabid阻止收購(gòu)

Poisonbill毒藥(公司通過給予股東某些特權(quán)、或賣掉部分有價(jià)值資產(chǎn),而持有或購(gòu)進(jìn)價(jià)值不大的資產(chǎn),從而減少自己對(duì)并購(gòu)公司的吸引力)

WhiteKnight

指購(gòu)買公司部分股份以免遭兼并企業(yè)完全兼并的善意和或者。

Greenmail綠函交易

指兼并企業(yè)以增加股票價(jià)值為條件撤回自己向標(biāo)的企業(yè)投標(biāo)的交易。

三、Leveragedbuy-outsandjunkbonds杠桿收購(gòu)和垃圾債券

Inaleveragedbuyout,orLBO,acompanyisacquiredbyagroupofinvestors,oftenfinancedbyheavyborrowing.Thedebtisthenpaidoutofthetargetcompany'soperatingrevenuesorbysellingitsassets.

TheborrowinginvolvedinLBOsisoftenhigh-riskdebtcalledjunkbonds.

LBOsfinancedbyjunkwerefrequentinthe1980sandafteranabsencefollowingtheexcessesofthatperiod,theyarenowoccurringagain.

注釋:

Leveragedbuy-out杠杠收購(gòu)LBO=Leveragedbuy-out

Junkbonds高風(fēng)險(xiǎn)債券

四、Jointventuresandalliances合資與聯(lián)盟

Twoormorecompaniesmaydecidetoworktogetherbysettingupajointventureorallianceinwhicheachholdsastake.

注釋:

Jointventure合資企業(yè)Alliance企業(yè)聯(lián)盟

五、Mergers兼并

Whentwocompaniescombine,usuallyvoluntarily,theymergeinamerger.

注釋:

Mergers兼并Merger兼并

商務(wù)英語重點(diǎn)詞匯(3)

一、Restructuring企業(yè)重組(1)

Agroupcontainingmanytypesofbusinessisdiversified.Agroup'sbasicbusinessactivity,perhapstheoneitoriginallystartedwith,isitscorebusiness.Separatebusinessactivitiesmaybeviewedasprofitcenters,eachresponsibleforgeneratingprofit.

Businessesareoftenencouragedtoconcentrateorfocusontheircoreactivitiesandtoselloff,spinoff,ordisposeofnon-essentialassets.Theseassetsareoftenreferredtoasnon-coreassets.

Asaleofassetsinthiswayisreferredtoasasell-off,spin-off,ordisposal.Aspin-offcanalsorefertoabusinessthathasbeenspunoff.

注釋:

Diversified多樣化;多角化Corebusiness核心經(jīng)營(yíng)

Profitcenter利潤(rùn)中心Focus集中經(jīng)營(yíng)

Assets資產(chǎn);基金Non-coreassets空心資本

Selloff拋售Spinoff剝離;拆分

Disposeof處理;變賣Disposal處理;變賣

二、Managementbuy-outs管理層收購(gòu)

Whenagroupisrestructured,themanagersofabusinessthatistobesoldoffmaywanttobuyitthemselvesinamanagementbuy-outorMBO,usuallyincombinationwithanorganizationprovidingfinanceintheformofventurecapital.

注釋:

Managementbuyout=MBO管理層收購(gòu)Venturecapital風(fēng)險(xiǎn)投資

三、Entrepreneursandtycoons企業(yè)家和金融巨頭

Anentrepreneur(企業(yè)家)isusuallysomeonewhobuildsupacompanyfromnothing:astart-up(新創(chuàng))company.

Entrepreneursmayonedaybecometycoons(實(shí)業(yè)界/金融界巨頭),magnates(產(chǎn)業(yè)大王)ormoguls(工商巨擘):richandsuccessfulpeoplewithpowerandinfluencewhoheadbigorganizations,usuallyonestheyhavebuiltupthemselvesandinwhichtheyhavealargepersonalstake.

四、Managersandexecutives經(jīng)理和董事

Amanagerissomeoneinapositionofresponsibilityinanorganization.Anexecutive(總經(jīng)理;董事)isusuallyamanageratquiteahighlevel.Executivesarealsoexecs,aninformalexpression.Peopleattheheadofanorganizationareseniorexecutives(高級(jí)董事/主管)orseniormanagers(高層管理者/總經(jīng)理),topexecutives(高層領(lǐng)導(dǎo)者)ortopmanagers(總經(jīng)理).

五、Ladiesandgentlemenoftheboard董事會(huì)成員

Thepeoplelegallyresponsibleforacompanyareitsboardorboardofdirectors(理事會(huì)/董事會(huì)).

IntheUS,theheadofacompanymayhavethetitlepresident(總裁/董事長(zhǎng)).Again,theresponsibilitiesofthispostvaryfromcompanytocompany,andthepostmaybecombinedwithanother.

IntheUS,aseniormanagerinchargeofafunctionmayhavethetitlevice-president(副總裁/副董事長(zhǎng))andmaybeontheboard.Onevicepresidentmayhaveresponsibilityforrunningthecompany,ormaybenot,asthelastexamplebelowindicatesonlytoowell.

Executivedirectors(執(zhí)行董事)onaboardarehighlevelmanagersofthecompany.Otherdirectorsarenon-executivedirectors(非常務(wù)董事),perhapsbringingtheirknowledgeandexperiencetoseveralcompanyboards.

商務(wù)英語重點(diǎn)詞匯(4)

一、Headhunting獵頭

Headhunters(獵頭者)arespecialistconsultantswhosearchforhighlevel,oftenboard-level,executivesandtrytopersuadethemtoleavetheircurrentjobinordertogotoworkinanothercompany.Managersfoundinthiswayareheadhuntedinaprocessofheadhunting.

Executivesmaybepersuadedtomovecompanybythepromiseofagoldenhello(見面禮):alargesumofmoneyorsomeotherfinancialenticementofferedbythecompanytheymoveto.

二、Executivepay主管人員的收入

Whentalkingaboutexecutivepay,compensation(薪水)canrefer,confusingly,totwodifferentthings:

*whattopexecutivesgetforrunningacompany.

*whattheygetonleavingacompany.

Apartfromsalary,anexecutive'scompensationpackage(工資袋)caninclude:

*bonuses:extrapayments,sometimes,butnotalways,relatedtothefirm'sperformance.

*benefits(福利;津貼)andperks(額外津貼)rangingfromshareoptions(優(yōu)先股票權(quán)),therighttobuythecompany'ssharesatanadvantageousprice,toachauffeur-drivencar.

Remuneration(待遇)isalsousedtotalkaboutexecutives'salaryandbenefits.

三、Executivepay-offs主管人員的遣散費(fèi)

Acompensationpackageforanexecutiveleavingacompanyisalsoknownasagoldengoodbye(黃金再見),goldenhandshake(黃金握別),orgoldenparachute(黃金降落).

Compensationforsomeoneleavingacompanymaybereferredtoasacompensationpayment,compensationpayoff,orcompensationpayout(賠償金).

Thesepaymentsmayformpartofaseverancepackage(解雇金).

Severancepaymentscanbethesubjectofcomplexnegotiationswhenanexecutiveleaves,orisousted(免職):forcedtoleave.

Whenexecutivesareousted,peoplemaytalkaboutcompaniesgivingthemthegoldenboot(給被解職/離職的主管人員的補(bǔ)償金).

四、Numberspeople計(jì)算數(shù)值的人

Businessorganizationsobviouslyneedpeoplewhoaregoodwithnumbersandcomputers.

Peoplerefer,slightlyoffensively,toaccountantsandothernumeratespecialistsasbean-counters(數(shù)值計(jì)算專家/會(huì)計(jì))ornumbercrunchers(數(shù)值計(jì)算專家).

Rocketscientists(這里指由金融機(jī)構(gòu)聘請(qǐng)的專門處理最新的、極為復(fù)雜的金融工具的數(shù)學(xué)及相關(guān)學(xué)科的高級(jí)專門人才)arepeoplewithadvancedqualificationsinmathematicsandrelatedsubjectsrecruitedbyfinancialinstitutionstoworkonnewandextremelycomplexfinancialproducts.

五、Managementandlabour勞資雙方

Peopleworkingforacompanyarereferredtoasitsworkforce(勞動(dòng)力),employees(雇工),staff(職員),ofpersonnel(雇員)andareonitspayroll(工資發(fā)放名冊(cè)).

Insomecontexts,especiallymoreconservativeones,employeesandworkforcerefertothoseworkingontheshopfloor(車間)ofafactoryactuallymakingthings.Similarly,staffissometimesusedtoreferonlytomanagersandofficebasedworkers.

Thistraditionaldivisionisalsofoundintheexpressionswhite-collar(白領(lǐng))andblue-collar(藍(lán)領(lǐng)).

Anothertraditionaldivisionisthatbetweenmanagement(資方)andlabor(勞方).

商務(wù)英語重點(diǎn)詞匯(5)

一、Personnelorhumanresources?職員還是人力資源

Thepeopleworkingforanorganizationare,formally,itspersonnel(職員/人事).Inlargeorganizations,administrationofpeopleisdonebythepersonneldepartment(人事部),althoughthisexpressionisnowsometimesrejected.Companiestalkinsteadabouttheirhumanresources(人力資源)orHRandhumanresourcemanagement(人力資源管理)orHRM.

二、Hiringandfiring雇傭和解雇

Personneldepartmentsareusuallyinvolvedinfindingnewstaffandrecruiting(招聘)them,hiring(雇傭)them,ortakingthemon,inaprocessofrecruitment.Someonerecruitedisarecruit(新進(jìn)人員),orinAmericanEnglishonly,ahire.Theyarealsoinvolvedwhenpeoplearemadetoleavetheorganization,orfired(被解雇).Theseresponsibilitiesarereferredto,relativelyinformally,ashiringandfiring(雇傭和解雇).Ifyouleaveajobvoluntarily,youquit(辭職).

三、Delayeringanddownsizing延緩和精簡(jiǎn)編制

Middlemanagers(中程主管)arethoseinthehierarchybetweenseniormanagementandfront-linemanagers(基層管理人員)orlinemanagers(生產(chǎn)線管理人員),thepeoplemanagingemployees.

Middlemanagersarenowmostoftenmentionedinthecontextofre-engineering(流程再造),delayering(延緩),downsizing(精簡(jiǎn)編制),orrightsizing:alltheseexpressionsdescribetherecenttrendforcompaniestoreducethenumbersofpeopletheyemploy,oftenbygettingridoflayersofmanagersfromthemiddleofthehierarchy.Anorganizationthathasundergonethisprocessislean(精干的)anditshierarchyflat(扁平的)

四、Empowerment授權(quán)

Organizationssaythattheyareeliminatingmiddlelevelsoftheirhierarchiessoastoempower(授權(quán))ordinaryworkersandemployees.

Thisprocessofempowermentisdesignedtogivethemtheauthoritytomakedecisionsthatwerepreviouslytakenbymiddlemanagers.

五、Gettingthesack解雇

Whenpeoplelosetheirjobs,theyaredismissed(被開除)ormaderedundant(被解雇).Whenpeoplearelaidoff(被辭退)likethis,commentatorstalkaboutthenumberofdismissals(裁員)orredundancies(勞力過剩)involved.

六、Stress工作壓力

Thepeopleleftinanorganisationafterithasbeendownsizedoftenhavemoretodo.Stressisacombinationoftensionandanxietyoftencausedbyoverwork(工作過度).workingtoomuch.Peoplesaythattheyareunderstress,stressed,orstressedoutwhentheyareoverworked.Peoplewhohavebeenundersomuchstressthattheyareunlikelytorecoverenoughtodotheirjobsproperlyagainaredescribedasburnedout(筋疲力盡),orinBritishEnglishonly,burntout.

七、Outplacement獲任新職(公司為其被解雇員工在另一公司找到工作)

Outplacementiswhenacompanyhelpspeopleitismakingredundantfindnewjobsinotherorganizationsabandonaclaim

放棄索賠

abandon

委付;放棄

abandonasunsalvageable

無法搶救而放棄

abandonoption

放棄期權(quán)

abandonproperty

廢棄財(cái)產(chǎn)

abandonrate

掛斷率

abateaprice

降價(jià)

abatement

沖消;折扣

abdication

放棄權(quán)利

abidebythecontract

遵守合同

abilityofbearingtaxation

負(fù)稅能力

ablility-to-payprinciple

負(fù)稅能力原則

ablilitytocommunicate

交流能力

abjectpoverty

赤貧

able-adult

壯丁

abnormaldepreciation

特別折舊

abnormalprofit

超額利潤(rùn)

abnormalrisk

特殊風(fēng)險(xiǎn)

abnormalspoilage

非正常破損

abode

營(yíng)業(yè)所;住所

abolish

廢除;取消

abortive

不能

aboriginalcost

原始成本

abovemarket

高于市價(jià)

abovepar

超出面值

aboveparvalue

高與平價(jià)

abrasion

磨損

absenceofconsideration

缺對(duì)價(jià)

absentfromwork

缺勤;曠工

absenteeism

曠工;缺勤

absoluteacceptance

無條件承兌

absoluteadvantage

絕對(duì)利益;絕對(duì)優(yōu)勢(shì)

absoluteassignment

絕對(duì)轉(zhuǎn)讓

absoluteendorsement

無條件背書

absoluteinterest

絕對(duì)產(chǎn)權(quán);絕對(duì)利益

absolutequotas

絕對(duì)配額

absolutespread

絕對(duì)差額

absolve

豁免;免除

absorbedcosts

歸入成本;已分?jǐn)偝杀?/p>

absorbeddeclination

以分?jǐn)偟鴥r(jià)差額

absorbedexpenses

以分?jǐn)傎M(fèi)用

absorptionaccount

費(fèi)用分?jǐn)値?/p>

abstaining

棄權(quán)

abstention

棄權(quán)

abstracttitle

產(chǎn)權(quán)說明

academicintelligence

學(xué)術(shù)方面的才智

academicinterests

學(xué)術(shù)界

academicsmarts

學(xué)術(shù)方面的才能

acceleratedlearning

速成學(xué)習(xí)

accept

承兌

acceptancecommission

承兌手續(xù)費(fèi)

acceptancecredit

承兌信用

acceptancedraft

承兌匯票

acceptancefinancing

承兌融資

acceptancesampling

驗(yàn)收抽樣

access

使用;享用權(quán);進(jìn)入

accessfee

使用費(fèi)

accessiontotheWTO

加入世界貿(mào)易組織

accessories

裝飾品;首飾;衣飾

accessoryapartment

附屬房(個(gè)人獨(dú)立住宅中供出租的多余房屋)

accidentfrequencyrate

意外傷亡事故頻率(按每百萬工作小時(shí)計(jì))

accidentreportbook

事故記事本

accommodation

適應(yīng)性調(diào)節(jié);(應(yīng)急的)短期貸款

accommodationaddress

臨時(shí)通信地址

account

帳戶;客戶,生意往來關(guān)系

accountability

會(huì)計(jì)責(zé)任

accountable

負(fù)會(huì)計(jì)責(zé)任的

accountancy

會(huì)計(jì)工作(專業(yè))

accounting

會(huì)計(jì)學(xué)

accountcontrol

會(huì)計(jì)控制

accountofpayments

支出帳戶

accountofreceipts

收入帳戶

accommodationbill

融資票據(jù)

accounts

賬目

accountsmanager

會(huì)計(jì)部經(jīng)理

accountspayable

應(yīng)付賬款

accountsreceivable

應(yīng)收賬款

accountsindebit

借項(xiàng)賬戶

accountconvention

會(huì)計(jì)慣例

accountcurrent

往來賬戶

accountdealing

記賬交易

accountofpayable

應(yīng)付賬款

accountpurchase

賒購(gòu)

accountreceivable

應(yīng)收賬款

accountantship

會(huì)計(jì)道德

accrual

增加額

accruedassets

應(yīng)計(jì)資產(chǎn)

accrueddividend

應(yīng)計(jì)股利

accrueddepreciation

應(yīng)計(jì)折舊

accruedexpense

應(yīng)計(jì)費(fèi)用

accruedinterest

待付利息

accruedpayables

應(yīng)計(jì)未付款項(xiàng)

accruedtaxes

應(yīng)計(jì)稅款

accumulateddeficit

累計(jì)虧損

accumulateddepreciation

累計(jì)折舊

accumulationofcapital

資本積累

achieve

獲得;實(shí)現(xiàn);達(dá)到

achievable

切實(shí)可行的;可達(dá)到的

acidtest

決定性的考驗(yàn)

acknowledgementofliability

承認(rèn)債務(wù)

acquiescence

默許,默認(rèn)

acquiredsurplus

既得盈余滾動(dòng)

acquiredright

既得利益;既得權(quán)益

acquiringcorporation

收買股權(quán)公司

acquisiton

收購(gòu);兼并

acquisitoncosts

購(gòu)置成本

acrosstheUK

橫跨英國(guó)

actofGod

天災(zāi);不可抗力

actionatlaw

法律訴訟

actionfigure

(仿真)玩具人;活動(dòng)人

actionitem

暢銷貨

activeassets

流動(dòng)資產(chǎn)

activebalanceofpayments

國(guó)際收支順差

activecapital

流動(dòng)資本

activedemand

旺盛需求

activewear

運(yùn)動(dòng)服

activity

經(jīng)營(yíng)項(xiàng)目;經(jīng)營(yíng)業(yè)務(wù)

actualdepreciation

實(shí)際折舊

actualdishonor

拒絕承兌

actualliabilities

實(shí)際負(fù)債

actualquotation

暗盤

actualrate

實(shí)際匯率

actualsolvency

實(shí)際償付能力

actuals

現(xiàn)貨;實(shí)際數(shù)字(相對(duì)于估計(jì)的數(shù)目)

actuary

精算師

adaptation

重新打造以適應(yīng),本土化

addvaluetax

增值稅

addeditemsofexpenditure

追加支出

addingtoaposition

增加頭寸

additionalassured

附加被保險(xiǎn)人

additionalbenefit

附加利益

AdditionalBenefitFunding

附加福利基金(??睿?/p>

additionalbudget

追加預(yù)算

additionalcharge

附加費(fèi)

additionalclause

附加條款

additionalcollateral

附加擔(dān)保品

additionalcommitments

追加的承諾;追加的投資

additionalconditions

附加條件

additionalcost

額外費(fèi)用;追加費(fèi)用

additionalfinance

額外資金

additionalfreight

附加運(yùn)費(fèi)

additionalmargin

追加保證金

additionaloutlay

額外開支

additionalpremium

附加保險(xiǎn)費(fèi)

additionalprotocol

附加議定書

additionaltax

追加稅

address

滿足(需求);發(fā)表演說;向……匯報(bào);處理

addressbook

通訊簿

addressingmachine

通訊地址打印機(jī)

adjoiningbedroom

(兩間毗連的)套間

adjudicateadispute

裁決爭(zhēng)端

adjudicationofbankruptcy

宣告破產(chǎn)

adjunctaccounts

增價(jià)賬戶

adjustablepeg

可調(diào)固定匯率

adjustablepolicy

可調(diào)整保險(xiǎn)單

adjustablepremium

可調(diào)整保險(xiǎn)費(fèi)

adjustedCDrate

可調(diào)整存款單利率

adjustedC.I.F.price

調(diào)整的到岸價(jià)

adjustedsellingprice

調(diào)整后的銷售價(jià)

adjuster

理算師

adjustmentcosts

理算費(fèi)用

adman

廣告掮客

administeredprice

管制價(jià)格

dministrationcharges

行政管理費(fèi)

dministrationfees

行政管理費(fèi)

administrative

行政的;管理的

administrativeexpenses

行政管理費(fèi)用

administrator

行政主管;行政管理人員

admissibleassets

可稅資產(chǎn)

admissiontemporaire

免稅進(jìn)口

admittobail

準(zhǔn)許交保

adultday-carecenter

成人日托服務(wù)中心

adulterant

偽劣商品

adulteratedgoods

冒牌貨

advance

預(yù)付款;墊款

advanceagainstcollateral

需要擔(dān)保的貸款

advanceagainstgoods

商品抵押的預(yù)付款

advancecorporationtax

公司預(yù)付稅

advanceallocation

預(yù)付撥款

advancebyoverdraft

透支

advancecapitalforbusiness

墊本

advancedeposits

進(jìn)口保證金

advanceofroyalties

預(yù)付版稅

advancepayment

預(yù)付款

advancepublicity

前期宣傳

advanceremittance

預(yù)付匯款

advancereservationclerk

客房預(yù)訂接待員

advancedcharge

已預(yù)付的費(fèi)用

advancedorders

預(yù)訂貨量

advancement

進(jìn)步

advantageous

有利的

adventure

投機(jī)買賣

adversarialrelationship

長(zhǎng)期敵對(duì)關(guān)系,長(zhǎng)期關(guān)系緊張

adverseexchange

逆匯

adversetradebalance

入超;貿(mào)易逆差

advertisement

廣告

advertising

登廣告

advertisingagency

廣告公司

advertisingbusiness

廣告業(yè)

advertisingcampaign

廣告宣傳活動(dòng)

advertisingselection

廣告甄選(法)

advertisingservice

廣告業(yè)務(wù)

adagent

廣告代理商

adcraft

廣告業(yè)者

adreferendumcontract

草約

adsolicitor

廣告掮客

advaloremduty

從價(jià)關(guān)稅

adviceforcollection

托收委托書

advicenote

(發(fā)貨)通知單

adviceofarrival

到貨通知

adviceofauthoritytopay

授權(quán)付款通知書

adviceofbillaccepted

承兌票據(jù)通知書

adviceofbillcollected

票據(jù)收款通知書

adviceofbillpaid

票據(jù)付款通知書

adviceofdrawing

匯票通知書

adviceofsettlement

結(jié)算通知書

advicesheet

外匯交易報(bào)告書

advisingfunds

信用資金

advid

自薦錄像帶

advisoryboard

咨詢委員會(huì)

advisoryservice

咨詢服務(wù)部

affidavitofmeans

償債能力證明書

affidavitofservice

送達(dá)證明書

affiliatedcompany

附屬公司;分公司

affiliatedinterests

聯(lián)營(yíng)股權(quán)

affiliation

聯(lián)營(yíng)公司;附屬機(jī)構(gòu)

affinity(group)card

團(tuán)體組織卡

affirmationofcontract

批準(zhǔn)合同

aforementioned

上述;前面提及的

aftercost

后續(xù)成本

afterdelivery

交貨后

afterservice

售后服務(wù)

aftersightbill

見票后付款匯票

after-careservice

售后服務(wù)

after-market

次級(jí)市場(chǎng)

after-saleswarranty

售后保單

after-taxincome

稅后收入

againstallrisks

保全險(xiǎn)

agency

代理行;經(jīng)銷處;公眾服務(wù)機(jī)構(gòu);代理公司

agencyagreement

代理協(xié)議書

agencybills

代理票據(jù)

agencycommission

代理傭金

agencycontract

代理合同

agencyendorsement

代理背書

agencyfunds

代管基金

agencyreceipt

待收款收據(jù)

agencyrecruitment

通過職業(yè)介紹所招聘

agency-clientrelationship

主顧關(guān)系

agentservice

代理業(yè)務(wù)

agentslien

代理人留置權(quán)

aggregatebalancesheet

合并資產(chǎn)負(fù)債表

aggregateliability

債務(wù)總額

aggregatelosses

累計(jì)損失

aggregatedrebates

總回扣

aggrievedparty

受損害的一方

agio

貼水

agiotage

套利差額;股票投機(jī)

agreedparvalue

約定平價(jià)

agreedrate

協(xié)定運(yùn)費(fèi)率

agreedreturns

約定退費(fèi)

agreementofreimbursement

償付協(xié)議

agreementonbuyingoption

優(yōu)先購(gòu)買權(quán)協(xié)議

aggressivereporting

樂觀高估的財(cái)務(wù)報(bào)告

agribusiness

農(nóng)業(yè)綜合企業(yè)

agriculturalscienceofpark

農(nóng)業(yè)科技園區(qū)

agro-industrialcomplex

農(nóng)工聯(lián)合企業(yè)

agro-industry

農(nóng)用工業(yè)

aidaccount

經(jīng)援帳戶

air-bornetrade

空運(yùn)貿(mào)易

air-conditionedcontainer

空調(diào)集裝箱

airfreightoperator

空運(yùn)公司

airline

航空公司

airlinebusiness

航空業(yè)

airlines

航空公司(多用于航空公司名稱中)

airmiles

里程獎(jiǎng)

air-milesawards

里程獎(jiǎng)

airtime

通話時(shí)間

air(transportation)waybill

空運(yùn)單

airways

航空公司

alcometer

酒精檢測(cè)儀

all-expenses-paidtrip

免費(fèi)旅行

all-riskpolicy

全險(xiǎn);綜合險(xiǎn);全險(xiǎn)保單

allrightsreserved

保留所有權(quán)利

allrisksinsurance

全保險(xiǎn)

allroundprice

各種費(fèi)用在內(nèi)價(jià)

allsortsofgoodsinstock

貨色齊備

allsquared

結(jié)清

alltold

全部容量

allocatedquota

分配配額

allocation

分配;撥款

allocationofrisks

風(fēng)險(xiǎn)分擔(dān)

allocationofshares

股金分配

allotment

配股

allotmentmoney

認(rèn)購(gòu)資金

alternative

非主流的

aluminiumcan

易拉罐

amalgamate

合并

amassingknowledge

積累的知識(shí)

amend

修正

amendment

修正件

amenities

生活福利設(shè)施;舒適條件;宜人之處

AmericanExpress

美國(guó)運(yùn)通信用卡

Americanplan

美式酒店服務(wù);美式收費(fèi)制

amicableallowance

友好讓價(jià)

amortization

攤銷;分期償還

amountbroughtforward

上期結(jié)轉(zhuǎn)金額

amountceded

分出金額

amountcovercharge

保險(xiǎn)費(fèi)金額

amountdiffer

金額不符

amountinfigures

小寫金額

amountinforce

有效金額

amountinwords

大寫金額

amountinsured

保險(xiǎn)金額

amountofthecredit

賒帳金額;信用證金額

amountofinstrument

票據(jù)金額

amountofoverpaid

多付款項(xiàng)

amountofundercharged

少算款項(xiàng)

amountunder-collected

少收款項(xiàng)

amusementshares

娛樂股票

analysis

分析

analyst

(經(jīng)濟(jì))分析員

angel

投資天使

angelinvestor

天使投資者

annex

附錄;附加

announcementoftender

招標(biāo)通告

annoyance

令人討厭的事或人

annualgeneralmeeting

年度股東大會(huì)

annualgrowthrate

年增長(zhǎng)率

annualincome

年收入

annualpremium

年度保險(xiǎn)金

annualproduction

年產(chǎn)量

annualprofit

年收益;年利潤(rùn)

annualreport

年報(bào)

annualreturn

年利潤(rùn);(納稅)年度申報(bào)表

annualstatement

年度決算書

annualization

年工時(shí)制

annuities

年金債券

answeringmachine

錄音電話

answerphone

留言機(jī);電話錄音機(jī)

antecedentmoney

押金

antedate

倒填日期

anticipatedacceptance

預(yù)期承兌

anticipatedbuying

預(yù)期定價(jià)

anticipatoryL/C

預(yù)支信用證

anticipatorypricing

預(yù)期定價(jià)

anti-dumpingduties

反傾銷

anti-dumpinglaw

反傾銷法

anti-fraudtechnique

反壟斷

anti-subsidyduty

反貼補(bǔ)

anti-takeovertactics

反接管手法

antitrust

反托拉斯

anyotherbusiness

任何其他議題

a/o(accountof)

入帳內(nèi)

AOB(anyotherbusiness)

其他事項(xiàng)

A/P(authoritytopurchase)

委托購(gòu)買證

p.(AdditionalPremium)

附加保險(xiǎn)費(fèi)

a/p(accountpaid)

帳目已付

aperitif

開胃酒

apparentrate

表面費(fèi)率

appeal

吸引力

appendix

附錄

applicant

申請(qǐng)人;投保人

applicantforadiscount

貼現(xiàn)人

applicantforthecredit

信用證申請(qǐng)人

applicationforinsurance

投報(bào)單

applicationmoney

認(rèn)購(gòu)新股款權(quán)

applicationform

申請(qǐng)表

appreciate(v)appreciation(n)

增值

apprentice

學(xué)徒

apprenticeship

學(xué)徒工期;學(xué)徒制

approach

手段;方法;(想親近的)嘗試

approachtodialogue

談話方式

approximate

大約的

approximation

近似值

aptitude

才能;天分;天資

arrears

欠款

arrivalnotice

到貨通知

articles

(在法律事務(wù)所)培訓(xùn)期;律師實(shí)習(xí)

areamanager

分區(qū)經(jīng)理

AshareA

股股票

ASAP

盡快

asis

按現(xiàn)狀出售,概不保證

askingprice

索要價(jià);要價(jià)

asleepattheswitch

玩忽職守;坐失良機(jī)

asof

自……起

asper

按照;依據(jù)

aspirationalgroup

帶領(lǐng)性消費(fèi)群體;領(lǐng)導(dǎo)性消費(fèi)群體

asseen

看貨買賣,現(xiàn)場(chǎng)交易

assembly

裝配

assemblyline

裝配線

assemblyplant

裝配廠

assemblypoint

組裝點(diǎn);安全點(diǎn)

assessment

(法律)評(píng)估;估價(jià)

asset

資產(chǎn)

assign

分派

assignment

分配的任務(wù)(職責(zé))

assistant

助手;助理

assistantpersonnelofficer

人事助理

associate

合伙人;同事

association

協(xié)會(huì);學(xué)會(huì)

assume

承擔(dān)

atshortnotice

提前很短時(shí)間通知

attach

附上

attendance

出勤率

attest

證明某事真實(shí)可信

attituderesearch

傾向調(diào)研,民意調(diào)查

attorney

法律事務(wù)代理人;律師

attribute

品質(zhì);特性

attrition

人員自然損耗;人員自然削減

audio-typist

錄音打字員

authentic

已公正的

authorize

授權(quán)

asset

資產(chǎn)

auction

拍賣

auctioneer

拍賣師;拍賣商

audit

審計(jì)

auditor

審計(jì)員

authentictext

正本

authorize

批準(zhǔn);核定;認(rèn)可

authorizeddealer

特約經(jīng)銷商;授權(quán)經(jīng)銷商

authorizedsharecapital

法定股本

autohirecompany

汽車出租公司

autoinsurance

汽車保險(xiǎn)

autobiography

個(gè)性化定制

automaticfeed

自動(dòng)進(jìn)紙功能;自動(dòng)送紙功能

automaticredialling

(電話,傳真號(hào)碼)自動(dòng)重?fù)?/p>

automaticright

理所當(dāng)然應(yīng)該享有的權(quán)利

automatictellermachine

自動(dòng)出納機(jī)

automotive

汽車制造的

autonomouscompany

具有自主經(jīng)營(yíng)權(quán)的公司

availability

可銷售能力

available

可獲得的

averagelife

平均壽命

averagepropensitytoconsume

平均消費(fèi)傾向

averagepropensitytoimport

平均輸入傾向

averagepropensitytosave

平均儲(chǔ)蓄傾向

averagerate

平均匯率;平均價(jià)

averagetotalcost

平均總成本

averagevariablecosts

平均可變成本

aviation

航空制造業(yè)

aviationinsurance

航空保險(xiǎn)

aviationliabilityinsurance

航空責(zé)任保險(xiǎn)

avoid

撤銷;避免

avoidcreditors

躲債

avoidobsolescence

防止過時(shí)

avoidance

避免;免除;撤銷

avoidanceclause

宣告無效的條款

avoidanceofcontract

撤銷合同

avoidanceoftax

逃稅

avoidancewithoutdeclaration

未經(jīng)聲明的廢止

await

等候,期待

awaitofbid

決標(biāo)

award

裁決

awardsdinner

頒發(fā)宴會(huì)

award-winning

成功的,優(yōu)等的,一流的

awareness

意識(shí),認(rèn)識(shí)程度

awayfromthemarket

限價(jià);不按市價(jià)

awkward

尷尬的;為難的;不按市價(jià)

axe

大幅削減;裁員

babybreak

產(chǎn)假,停職育嬰期

back

支持,資助,贊助

backdate

倒填日期

backer

資助人

backlog

積壓,積壓的工作

backpack

背包

backpay

補(bǔ)發(fā)工資

backup

備份,備用件,為......備份

back-upfacility

支持設(shè)備,輔助設(shè)備

baddebt

壞帳,呆帳,倒帳

badpublicity

負(fù)面宣傳

baggageallowance

行李重量限額

bagstuffer

廣告?zhèn)鲉?小型宣傳品

balance

余額,平衡

balanceofpayment

國(guó)際收支,簡(jiǎn)稱BOP

balanceoftrade

國(guó)際貿(mào)易差額

balancesheet

資產(chǎn)負(fù)債表,決算表,平衡表

ballpark

活動(dòng)領(lǐng)域,可變通范圍;大致正確的

bancassurance

銀行保險(xiǎn)業(yè)

bankcharges

銀行手續(xù)費(fèi)

bankingbusiness

金融業(yè),銀行業(yè)

bankon

依賴......獲利

bankstatement

銀行結(jié)單,銀行水單

bannertowing

條幅廣告

banquetingmanager

宴會(huì)經(jīng)理

barcharge

矩形圖,條形圖,直方圖

barcode

條形碼,條碼

bargraph

矩形圖,條形圖,直方圖

barriercrash

障礙試驗(yàn)

barrister

律師,出庭律師,大律師

basepay

基本工資

baserate

基本利率,基礎(chǔ)利率

batch

成批的產(chǎn)品,一批的量

bathmat

浴室腳墊

bearmarket

熊市

benchmark

參考標(biāo)準(zhǔn),基準(zhǔn)尺度

beneficiary

受益人

benefitpremium

福利津貼

benefitspackage

一攬子福利,福利套餐

best-sellingauthor

暢銷書作家

BigBlue

藍(lán)色巨人,美國(guó)IBM公司的俗稱

big-ticket

高價(jià)的,昂貴的

bilingual

具備雙語能力的,熟悉兩種語言的

bill

要求......支付

billboard

露天大廣告牌

billofentry

報(bào)關(guān)單

billoflading

提單,提貨單

bindingmachine

裝訂機(jī)

bingocard

賓戈卡

bioengineeredfood

生物工程食品

biotech

生物技術(shù)

biotechnology

生物技術(shù)

blackeconomy

黑色經(jīng)濟(jì)

BlackFriday

黑色星期五,災(zāi)難性的一天

BlackMonday

黑色星期一

blockbuster

大力促銷,生意興旺

blackrelease

短期脫產(chǎn)進(jìn)修

bluechip1

藍(lán)籌股;績(jī)優(yōu)股

blue-collar

藍(lán)領(lǐng)的;體力勞動(dòng)的;普通工人的

board

董事會(huì)

boardgame

董事會(huì)競(jìng)賽游戲,管理競(jìng)賽游戲

boardmeeting

董事會(huì)議

boardofdirectors

董事會(huì)

boardroom

會(huì)議室

bodylanguage

身體語言

bond

債券

bonus

獎(jiǎng)金,紅利

bonuspoint

消費(fèi)(獎(jiǎng)勵(lì))積分

bonusshare

紅利股

bookforvisitor'ssuggestions

顧客留言本

booklaunch

圖書發(fā)行會(huì)

bookvalue

賬面價(jià)值

book-entrysecurity

記賬式證券

bookingmanager

訂房(票)部經(jīng)理

boringandrepetity

單調(diào)重復(fù)的

bottomline

賬本底線,盈虧一覽結(jié)算線

bottom-endofthemarket

低端市場(chǎng)

bouncemessage

(電子郵遞器給發(fā)信人的)退信通知

bounce

(電子郵件)彈回,退回

bouncedcheque

拒付支票

boundarylessmarketing

無界營(yíng)銷

bourse

證券交易所,證券市場(chǎng)

boxfile

文件盒

brainstorming

集思廣益(法),頭腦風(fēng)暴(法),腦力震蕩(法)

brainstormingsession

獻(xiàn)計(jì)獻(xiàn)策會(huì),思維碰撞會(huì),集體討論會(huì)

branchoffice

分公司

branchout

拓展業(yè)務(wù)

brandconsultants

品牌咨詢公司,品牌顧問公司

brandenhancing

品牌提升

brandextension

品牌延伸

brandidentification

品牌識(shí)別

brandimage

品牌形象

brandleader

領(lǐng)導(dǎo)品牌,暢銷品牌

brandloyalty

品牌忠誠(chéng),對(duì)品牌的信賴感

brand-making

創(chuàng)品牌

brandname

品牌名稱

brandpreference

品牌偏好

brandstretching

品牌延伸

breach

破壞,違反,侵害

breachdown

故障,停止運(yùn)轉(zhuǎn)

breachdownrescue

故障搶救

breakeven

收支平衡

break-even

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