[大家网bbs.TopSage.com] Bank charges 银行手续费
e.g.One significant expense is bank charges, which all businees are forced to pay.费用中的很大的一笔是手续费，所有的企业都必须支付。
Banking busine 金融业，银行业
e.g.Credit lyonnais is in the banking busine.里昂信贷银行从事金融业务。
Bank on 依赖……获利
e.g.bank on brand 依赖品牌获利
bank statement 银行结帐，银行水单
e.g.The bank statement should be checked against the cash book to make sure the figures are the same and there are no discrepancies.银行结帐单应与现金账簿核对，确保两者数字一致无不符之处。
Banner towing 条幅广告
Banqueting manager （酒店的）宴会经理
Bar chart 矩形图，条形图，直方图 也称bar graph or histogram （是以宽度相同的长条，按其长短或高低来表示指标或数值大小的一种图形。 有单式。复式和分段式三种。其中纵轴线称为vertical axis,横轴线称为horizontal axis.）
e.g.Last year‟s sales figures for all our markets are shown on this bar chart.我
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[大家网bbs.TopSage.com] 们所有市场去年的销售数字都显示在这个条形图上。
e.g.The bar chart below shows the cost of buying three different photocopiers.以下条形图显示购买三种不同复印机所需的费用。
Bar code （打印在商品上，与电脑系统连接可读出商品价格和参考数据的）条形码，条码
e.g.The shop aistant scanned the bar code to check the price.店员对条形码扫描以核对价格。
Bar graph 矩形图，条形图，直方图，也称bar chart 或histogram
e.g.the bar graph shows the sales of cars in different countries during August, September and October.该条形图显示了八月，九月，十月这三个月里公司在不同国家的汽车销售情况。
Barrier crash （汽车）障碍试验
Barrister （英国、澳大利亚）（有资格出席高等法院）律师，出庭律师，大律师，相当于美国的attorney
e.g.He is a barrister specializing in employment law.他是对劳工法有专门研究的大律师。
Base pay 基本工资
e.g.To know how much can be spent on benefits, you start with Base Pay.要
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[大家网bbs.TopSage.com] 了解有多少钱可用于享受福利，须先看基本工资
Bancaurance 银行保险业, 亦作bankaurance
e.g.The job loes stem largely from the amalgamation of TSB‟s bank and insurance operations into a unified „bancaurance‟.丧失工作岗位主要是由于信托储蓄银行的银行业务和保险业务合并成为统一的银行保险业而引起的
Bill 要求……支付
e.g.Michigan officials are planning to bill the federal government for the state‟s fire-fighting costs.密歇根州的官员们打算要求联邦政府支付该州的消防费用。
Billboard 露天大广告牌
e.g.Saturn has chosen to price their car rather inexpensively, has promoted the car mainly through television advertisements and billboards and distributes the car exclusively through Saturn dealerships.“土星”汽车选择了低价位政策，主要利用电视广告和露天广告牌促销并通过独家经销商销售。
e.g.There are American flags visible EVERYWHERE, on the rooftops, on cars, on the billboards, on the boats.在屋顶、车上、广告牌上、船上，美国旗到处可见。
Bill of entry 报关单
e.g.they are preparing bill of entry for customs.他们正在为海关准备报关
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[大家网bbs.TopSage.com] 单。
Bill of lading 提单
e.g.documentation for export shipments includes the bill of lading.出口货物运输所需文件包括提单。
e.g.the full contract details appear on the back of the bill of lading.提单背面印有全部和约的细则。
Binding machine 装订机
e.g.A binding machine fixes sheets of paper together like a book.装订机用来把成叠的纸按图书装订
from tomorrow on, I will knock off the chinese sentence explaination parts.if any buddy have any question about it, we\'ll discu it together.:)
Bingo card 宾戈卡（出版者随杂志发出的已付邮资的明信片，读者可凭卡免费函索广告中有关产品的信息）
Bioengineered food 生物工程食品
e.g.Bioengineered food is the brave new wave of the future, but should consumers ask more questions? 生物工程食品是未来绚丽夺目的新浪潮，但消费者是否应该多问一点问题？
Biotech 生物技术，亦作 biotechnology
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[大家网bbs.TopSage.com] e.g.Biotech is the industry most apt to confuse fantasy with reality.生物技术很容易把幻想和显示混为一谈。
Biotechnology 生物技术，同上
e.g.the number of alliances between the pharmaceutical companies and biotechnology groups is increasing.制药公司和生物技术公司的结盟日益增加。
Black economy 黑市经济 （指为逃税而隐瞒收入的地下经济）
e.g.the part of an economy which is not declared to the tax authorities is known as the black economy.不向税务部门申报的经济领域被称为黑市经济。
Black Friday （尤指经济领域内灾难性的）黑色星期五，灾难性的一天
Boardroom 2 (早期证券经济行中)置放最新价格的房间，行情室
Body language 身体语言
e.g.Some people signal their anxiety by their body language.Sweat on the upper lip, false smiles and nervous hand movements all indicate discomfort.
Book launch 图书发行会
e.g.There will be a book launch next Sunday
Billboard 露天大广告牌
e.g.Saturn has chosen to price their car rather inexpensively, has promoted the
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[大家网bbs.TopSage.com] car mainly through television advertisements and billboards and distributes the car exclusively through Saturn dealerships.“土星”汽车选择了低价位政策，主要利用电视广告和露天广告牌促销并通过独家经销商销售。
這句的時態就很費解, 不過好像學時態的時候是一回事, 進入文章了, 甚麼將來進行時啊, 一般時啊, 現在完成時, 過去時都是隨便用, 哦, 應該是按意境用, 但是自己用的時候恐怕就不知道如何靈活用了 Book value 账面价值（反映在账簿上的资产值）
e.g.The old photocopier is still useful, although its book value is almost nothing.
Boring and repetitive 单调重复的
e.g.In general, the computer serves best in doing all the jobs which are boring and repetitive, such as producing invoices and statements.
Bottom-end of the market 低端市场
e.g.A large computer hardware retailer positioned itself at the bottom-end of the market by undercutting all its competitors.
Bottom line 账本底线，盈亏一览结算线
e.g.You run millions of dollars through all that and you come out with nothing on the bottom line.
e.g.we never lost sight of the bottom line.
Bounce （电子邮件）弹回，退回
Bounce meage （电子邮件器给发信人的）退件通知
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[大家网bbs.TopSage.com] Bounced cheque 拒付支票
e.g.Charges can be very high for bounced cheque, and administration fees are charged each time the debt increases.
Boundaryle marketing 无界营销
e.g.The notion of boundaryle marketing was fist used by Jack Welch, chairperson and CEO of General Electric.
Bourse 证券交易所，证券市场
e.g.Shares at China‟s two bourses fell nearly 20 percent, although a few so-called WTO plays, such as Tianjin Port, still held retail interest
之前那个解释没经过大脑，请忽略
e.g.shares at china‟s two bourses fell nearly 20 percent, although a few so-called wto plays, such as tianjin port, still held retail interest.
中国两大证券交易市场股票下跌近一成,但一些象\"天津港\"之类的\"世贸股\"仍受股民青睐.
retail adj.original meaning is 零售的.引申一下, 股市里,以零售的,零散的形式购买的,只有中小股民了box file 文件盒
eg: The invoice is in the box file marked \"invoice\".这张发票在标明„发票‟的文件盒里
brainstorming 集思广益
eg: Brainstorming can produce a lot of ideas very quickly .
[大家网bbs.TopSage.com]
[大家网bbs.TopSage.com] 通过大家自由讨论可以迅速收集多种意见
brainstorming seion 集体讨论会
eg: 1.We\'re holding a brainstroming seion on our new product next Tuesday.
下周二召开集体讨论会，研究我们的新产品
2.A brainstorming seion between the managing director, the marketing director and their accountant produced a new name for the company.
在一次由总经理，营销主管及公司会计师参加的三人集体讨论会上，公司有了新名称
branch office 分公司
eg: A decision must be made about whether the branch office is to hold stock or not.
必须作出决策是否让分公司持有股份
branch out 拓展业务
eg: They are branching out to locations around the world.
他们正在世界各地迅速拓展业务
brand preference
eg: We\'re collecting information about people\'s brand preferences for the study of different kinds of food products.
brandstretching
eg: They are stretching their brands into new markets .
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bridging loan
eg: If you want to buy something quickly you can borrow money on your aets by taking out a bridging loan.You pay back the loan after you sell some aets.
briefcase
briefing
eg: We usually hold our weekly sales briefings on Friday morning
1.bright collor 亮领,成功职业人士
2.brochure
a.They provide free travel brochures
他们免费提供旅游小册子
b.All holidays described in our brochure are advertised by us in good faith and every care is taken to ensure their accuracy.
小册子中所宣传的均为我们诚意推广的度假计划,我们尽量保证内容准确无误.
3.broken lot 零星散股
4.broker
The broker will tell you which policy he or she thinks you should take out.
经纪人会告诉你应该办理哪种保险
5.broker\'s commiion
To deal in shares on the Internet incurs none of the regular broker\'s commiion and investors can therefore easily afford to buy and sell shares more regularly.
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在网上进行股票交易无须按常规付经纪人佣金,从而使投资者得以更为长期轻松地买卖股票
6.brokerage fee
One reliable way of managing investments is through a broker, who charges a brokerage fee in the form of a percentage of the money invested.
投资理财的一个可靠的途径是通过经纪人办理,他们按投资额的某个百分比收取佣金
bulletin
The Internet is very flexible and allows companis to update their news bulletins very
quickly.
bulletin board
America Online is home to hundreds of electronic bulletin boards.1.bullet point “弹头“圆点，弹点，文件中用来导引各要点的园点符号，亦作bullet。
e.g.These points for discuion are indicated by bullet points.
这些讨论要点由“弹头”圆点标明。
9.busine concept 经营理念
e.g.This busine concept has proved over the years to be extremely popular with British and international tourists alike.
多年来实践证明，这种经营理念得到英国及外国游客的普遍欢迎。
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10.busine district 商务地段，商务区（指写字楼、办公场所、银行、商店集中的区域或地段），亦作commercial district, commercial area, corporate busine area
e.g.The hotel is only a five-minute walk from the busine and shopping districts.
本饭店步行仅5分钟即可到达商务购物区
7.busine cla （飞机、车、船等的）公务舱，头等舱，亦作first cla，与条件稍次、票价较低的economy cla（经济舱）相对
e.g.The small airline has beaten the huge Royal Dutch KLM airline, and other national state air companies, to win the title of Europe\'s best usine cla service.
那家小型航空公司击败强手英国皇家荷兰航空公司及其他国家级豪华航空公司，荣获欧洲最佳商务舱服务的称号。
3.busine-format franchising 经营模式特许权（特许授予者向特许经营者提供一个完整的经营模式，其中包括商标的使用、提供销售的商品或服务，经营手法、品质控制、市场策划、选择经营地点及其他必要的服务等，较显著的例子是麦当劳餐厅）
4.busine hours 营业时间、办公时间
e.g.Normal busine hours are between 9 am and 5 pm.
正常营业时间是上午9点到下午5 点。
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2.busine overdraft 商业透支，业务透支（银行提供给客户的短期贷款，使客户可支取多于其在银行帐户的金额）
e.g.A busine overdraft would be most suitable for short-term loans.
商业透支项目最适合短期贷款。
3.busine partner 商业伙伴
e.g.We work for lasting relationship with our busine partners.
我们努力与商业伙伴建立永久关系。
4.busine plan 经营计划（包括在一定时期提高销量、开发新产品，以及如何筹措资金、资源等）
e.g.The bank manager wants to see a busine plan before agreeing to lend money.
银行经理要求先看该公司的业务规划再考虑是否准予贷款。
5.busine practice 经营方式
e.g.Changing busine practice have encouraged companies to move to brand-new premises.
不断变化的经营方式促使企业向新建场所搬迁。
6.busine proce(ing) re-engineering 业务流程重组，简称BPR
7.busine sense 商业头脑，经商能力
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e.g.We need to employ someone with (a) good busine sense and social skills.
我们需要雇用懂得经商之道及社交技巧的人。
8.busine teams 企业管理团队
e.g.Today‟s busine teams take many forms and handle many tasks.
当今企业管理团队有多种形式，担当多种任务。
9.Busine Telecard International 国际商务电话卡，简称BTI
e.g.You can use your Busine Telecard International at any card phone in the UK.
在英国任何一部卡式电话机上，都可以使用国际商务电话卡。
10.busine trip 公务旅行，出差
e.g.She‟s gone to Paris on a busine trip.
她出差到巴黎去了1.buyer\'s market （供过于求的）买方市场
e.g.An unusually good summer created a buyer\'s market in tomatoes.
夏季气候特别好，形成了番茄的买方市场。
When there is a buyer\'s market, the provision of a bond can be made an eential condition for the granting of the contract.
如果是买方市场，则提供保函可作为同意签订合同的必要条件。
2.buy-out 全面收购（产权或股份等），全部买下市场产品
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e.g.The buy-out seemed to benefit both companies, sending shares in both soaring around 15%.
该全面收购行为似乎队两个公司都有利，双方股票均飞升了约15％。
5.capacity 生产能力
e.g.There will be the capacity problem when the company is already producing the maximum quantity poible, but there is demand for more.
公司在生产产量上已经达到最大限度，但仍满足不了需求，这时便出现生产能力问题。
6.capital allowance 投资税额减免（给予某些资本投资，如机器、车辆等折旧的减免优惠）
e.g.To encourage greater capital investment the government has announced higher [capital allowances in the coming year.
为鼓励更多的资本投资，政府宣布来年增加投资税额减免。
7.capital aet 资本资产（属于企业、预期可以长期使用的土地、机器、车辆等）
e.g.The company has capital aets worth ￡3 million.
公司拥有价值300万英镑的资本资产。
8.capital expenditure 资本投资，基本建设投资（用于生产所需的土地、建筑物、机器、运输工具及原料等）
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e.g.The capital expenditure in the canteen, sports center and staff room will benefit the whole company.
用在食堂、健身中心和休息室的基本建设投资将为整个公司带来好处。
9.capital growth 资本增值
e.g.An investment in shares with a low income may be acceptable if the chances of capital growth look good.
如果资本增值潜力大，即便是投资收益股票也可以接受。
10.capital-intensive 资本密集
e.g.“Capital-intensive” refers to an industry needing a large amount of capital to produce its products, e.g.the petroleum industry, the electricity industry.
“资本密集”指的是需要大量资本投入产品生产的产业，比如石油产业和电力产业
1.capital investment 资本投资，基本建设投资（用于生产所需的机器、厂房等）
e.g.Capital investment for the year stands at ￡6000.
当年的基本建设投资额为6000英镑。
2.capital sum （保险公司在指定日期给被保险人的）一次性总付，总括性付款
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[大家网bbs.TopSage.com] e.g.When the insurance policy matures, the insured person will receive the capital sum agreed.
保险单到期时，投保人会得到一笔总括性付款。
3.captive market 垄断市场（产品或供应商方面缺乏选择）
e.g.The water company which supplies the region, having no competitors, enjoys a captive market.
这个地区的自来水供应公司没有竞争对手，独享垄断市场。
4.cardaholic 习惯用信用卡透支购物的人
5.career development 职业发展
e.g.Most employees have come to accept that career development is not always the same thing as upward promotion and a higher salary.
如今大多数员工已普遍认为，职业发展并不完全等同于升职和加薪。
2.7.carriage （列车）车厢
e.g.I was lucky to get a seat in the carriage.
很幸运我在车厢里找到了一个位置。
8.car sharing 合伙用车，亦作car pool
e.g.We encourage the organization of car sharing.
我们鼓励员工合伙用车上班。
9.cartridge （打印机、复印机的）墨盒，（钢笔）笔芯，墨水囊
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e.g.We ordered 20 printer ink cartridges, but you didn‟t send any to us at all.
我们预订了20个打印机墨盒，但你方一个也没有寄来。
10.case 理由陈述（诉讼或争执之一方），诉讼，案件
e.g.He has a strong case.
他拥有极其充分可为自己辩护的理由
1.case study 案例分析，个案研究
e.g.They are conducting a case study of the real work situation.
他们正在对实际工作环境进行个案研究。
e.g.More than 100 case studies are analysed, showing how the Internet\'s strengths have been succefully exploited.
书中分析了100多个案例，说明网络优势如何被人们成功利用。
2.cash advances 预付现金
e.g.The main benefits of the new system are that cash advances will no longer be neceary and administrative time can be reduced.
新系统的主要好处在于公司无需预付现金，而且可以减少用于行政管理的时间。
3.cash card 现金卡，自动提款卡，银行卡
e.g.Cash card are electronic currency that, in theory, could eliminate the need to carry bills and coins altogether.
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现金卡是理论上可以省去携带钞票和硬币麻烦的电子货币。
e.g.Cheques are being used le and le, replaced by the cash card.
支票如今用得越来越少，取而代之得是现金卡。
accommodation 1 适应性调节
例：Legislation requires employers to make reasonable accommodations for the handicapped in hiring and other ways.
accommodation 2 （应急的）短期贷款
例：We\'re going to request a short-term accommodations from the bank to cover these payments until we can find other funds
acceories 装饰品，首饰，衣饰
例1：I would like to thank you for the interest you expreed in our range of children\'s and teenage fashion sportswear and acceories.
例2：As Potter-mania sweeps the nation, add a magical touch to your mobile with these fun Harry Potter-themed phone acceories.
acceory apartment 附属房（个人独立住宅中供出租的多余房屋）
例：In other countries, acceory apartments are not just tolerated but encouratged.Britain and Germany, for instance, offer tax breaks to homeowners who rent out portions of their houses.
accident frequency rate 意外伤亡事故频率（按每百万工作小时计）
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例：Steps are being taken to cut down the accident frequency rate.
accident report book 事故记录本
acce fee 使用费
例：They have cut the acce fee long-distance providers pay to local phone companies.
acquire 购入,取得所有权
例: This is Cuons\' newly acquired factory in Poland.
acquisition 收购
例: The accelerated rate of globalisation has left companies desperately seeking overseas acquisitions in order to remain competitive.
acro-the-board 全面,全体
例1: They have decided to increase prices by 4% acro-the-board.
例2: To save money, identify current problems, and make the old company more dfficient, the new president ordered an acro-the-board examination of expenditures and operational procedures in every department.
action figure (仿真)玩具人,活动人
activewear 运动服
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[大家网bbs.TopSage.com] 例: Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.
activity 经营项目, 经营业务
例: The main activities of the company are manufacturing computer components and direct retailing to consumers
Achilles\' heel 原意为阿基里斯的脚踵,引申为致命弱点
例: However, an Achilles\' heel can usually be found that allows the headhunter to persuade them that they are, in fact, wanting to change.
acid test 决定性的考验
例: The acid test is whether or not somebody will actually buy the product.add-on 附加装置（可以是硬件或软件，目的为改进或增加功能），附加部分，亦作add-in
例1：It\'s better to use a computer with add-on/in.
例2：Various add-ons/ins can be purchased to increase the output of the machine.
addre 1 满足（需求）
例：Every effort is made to addre costomer needs.
addre 2 作正式讲话，发表演说，向……汇报
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[大家网bbs.TopSage.com]
例：The media relations manager addreed shareholders prior to the company\'s merger with a Swedish company.
addre 3 处理，解决
例：In an attempt to addre this problem, major banks are about to offer start-up packages to aist new busine.
addre book 通讯簿
例：Mke sure you have everybody\'s name in your addre book.
addreing machine 通讯地址打印机
adjoining bedroom （两间毗连的）套间
administration charges 行政管理费，亦作administration fees
例: If you\'re just starting up, many banks offer special packages with no administration charges for the first year.
administrative expenses 行政管理费用
例：The secretary\'s salary, and expenses incurred in the office are shown as administrative expenses.
adult day-care centre 成人日托服务中心
例：Adult day-care centres, which provide supervision in a group setting for aged or disabled people who live at home, have multiplied tenfold in the past
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[大家网bbs.TopSage.com] decade.
好了，今天就不唱歌了，上自习去了
advantageous 有利的
例:Applicants with a background in engineering or proceing would be highly advantageous.
adversarial relationship 长期敌对关系,长期关系紧张
例:Top management called on the company\'s division heads to start acting like members of the same team rather than displaying an adversarial relationship.
advertising agency 广告公司
例: You need to employ an advertising agency to create a product image.
advertising busine 广告业
例: Dentsu is in the advertising busine.(Dentsu日本电通公司)
advertising campaign 广告宣传活动
例1: If one advertises exceively, the advertising campaign could suffer from wearout.
例2: The automobile company created a maive advertising campaign to increase interest in its new electric cars.
advertising consultancy busine 广告咨询公司
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[大家网bbs.TopSage.com]
例:He now plans to set up his own advertising consultancy busine.
advertising selection 广告甄选(法)
例: Adervertising selection, which is placing an advertisement in newspaper or magazine, is most suitable for those vacancies which do not require particularly high levels of specialised knowledge.
advice note 通知单(供货商给收货人,列明货物性质、数量、运输日期及方式等)
例：We have received an advice note for the goods we ordered.
advid 自荐录像带（拟考大学或求职的人将自己的专长或优点录制在录像带上供学校或聘用单位考虑录取或录用）
advisory board 咨询委员会
例：You will benefit from establishing an advisory board of experienced busine people who can guide you through the growth proce.
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