BEC词汇表(是上海新东方老师精心总结的)由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“新东方整理的bec词汇”。
Gloary adj=adjective;adv=adverb;n=noun;v=verb;inf=informal;pl=plural;abbr=abbreviation A A share(n.)an ordinary share that does not give the owner the right to vote on company iues A股
[例]
Our company will iue A shares on market.abroad [ ](adv.)to/in another country国外的 [例]
The sales director is abroad on busine trip.[同义词]
overseas, in foreign parts, out of the country
absence [ ](n.)time/period away from work缺席 [例]
The absence of the chief director of the meeting is somewhat a pity.[同义词] nonattendance, nonappearance absent [](adj.)not present, not at work缺席的 [例]
Please let your section head know if you are likely to be absent for a longer period.[同义词] away, off, miing
absenteeism [](n.)regular absence from work旷工
[例]
If motivation decreases, absenteeism is likely to increase.absorb [ ](v.)integrate a smaller item into a larger whole兼并、担负（费用）
[例]
Head Office has absorbed the loes of our French subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 归纳成本法
[例]
Our company mainly use absorption costing to set the sale price of products.abstract [ ] (n.)short version of a longer document摘要
[例]
Please brief your staff the abstract of the prevailing government regulations.[同义词]
summary, synopsis, digest accepting house =(US)accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兑银行
acce [ ] 1.(n.)entry to something通道 [例]
We have acce to claified information.[同义词]
entrance, paage 2.(v.)gain entry into computer data files获取计算机数据（文件）[例]
They shouldn‟t have been able to acce this file.[同义词]
output
account [ ](n.)record of financial transactions帐户 [例]
In our bank, if no transaction takes place in 2 years, your personal account will become unclaimed.account executive(n.)an advertising executive who looks after a particular client（广告或服务业）业务经理
[例]
Jack is the account executive of this advertising company.accounts payable a list of amounts owned to a busine to suppliers ofgoods and services 应付帐款
[例]
add an entry to accounts payable
accountancy [ ](n.)work of an accountant会计工作
[例]
At the end of a year, the accountancy of a big company is always very burdensome.accountant [ ] (n.)person qualified to keep a company‟s accounts会计师（员）
[例]
To be a good and competent accountant, accounting principles should be strictly followed.accounts [ ](n.pl)financial records of a busine帐目
[例]
The bank would like to see the accounts.accruals [](n.pl)money owed which is due at a later date 增长额，利息
[例]
The accruals you owe him will be due next week.achieve [ ](v.)succeed in doing something完成 [例]
The two parties achieved final agreements in mutual benefits.[同义词]
accomplish, complete, finish
achievement [ ] (n.)the succeful completion of something，something succefully completed 完成、成就
[同义词]
accomplishment, completion, perfection
acknowledge [ ](v.)confirm that something has arrived确认收悉
[例]
We acknowledge receipt of the shipment.[同义词]
admit, accept
acknowledgement [
] (n.)confirmation that something has arrived收条
[例]
After you have received the mail, please return your acknowledgement by fax.[同义词]
acceptance
acquire [ ](v.)buy, obtain购得、占有 [例]
We acquired a company, shares, etc.[同义词]
obtain, get, procure acquisition [ ] the act of acquiring 收购
[例]
The good news from TCL: the acquisition of Schneider![同义词]
merger, takeover
acting [ ](adj.)working in the position of someone for a short time代理的 [例]
an acting manager
active money(n.)money that is being used by the public as opposed to money left in bank accounts.流通货币（相对于银行帐户中的货币）
[例]
The inflation increases active money.activity [ ](n.)type of busine业务 [例]
Our main activity is export /import trade.[同义词]
busine act of God(n.)an unexpected or unavoidable event such as a storm , a flood , and earthquake ,etc mentioned in some insurance contracts as a cause of lo or damage 不可抗力
[例]
We will include the term of act of God in this insurance policy to against some uncertain factors.[同义词]
force majeure
actual [ ](adj.)real实际的 [例]
Our actual results were better than forecast.actual lo(n.)the real cost of something as opposed to a sum of money stated on paper实际损失（相对于帐面损失）
[例]
In the receion, for the latest fiscal year, our actual lo is much greater than the paper lo.[相关词汇] paper lo
actuals(n.)goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents实货（相对于期货）
[例] The merchant is especially interested in the trading of futures , notactuals.[同义词] physicals
adapt(to)[ ](v.)to make suitable to or fit for a specific use or situation.使适应
[例]
the ability to adapt quickly to a new situation [同义词]
adjust addendum [](n.)an extra section that is attached to ,or follows , a letter , report,ect 附录，附件
[例]
write an addendum to a report [同义词]
appendix
addre [ ](v.)1.deal with 处理 [例]
addre public concerns
2.give speech to 演说
[例]
addre audience on a busine project
adjourn [ ] (v)to stop(a court case, a meeting , etc.)for a time before beginning again 延期，休会
[例]
The board meeting has been adjourned to an uncertain date.[同义词]
postpone
adjust [ ](v)to settle an insurance claim 理算保险索赔
[例]
After the car accident, he made an insurance claim that will be adjusted soon.administration [ ] (n.)organization and control of a company经营、管理
[例]
The administration power of a company also shows the internal control of the company.[同义词]
management
admin(n.)abbreviation for administration 经营、管理
administer [ ](v.)organize, control: 管理 [同义词]
manage
adopt [ ](v.)choose, decide on采用 [例]
We adopted a new strategy.advance [ ](n.)money paid before it is due, or for work only partially completed 预付款
[例]
Yesterday I received an advance on my monthly wage.(v)1.to increase 提高
[例]
On bull market , shares are advancing rapidly.[同义词]
increase
2.to pay something before it is due 预付
[例]
The publishing house advanced me on royalties.advance bill(n.)a bill of exchange that has been written before the goods have been sent off 预付（开）票据
[例]
Dear customer, we will send you the advance bill for that batch by air expre mail today.adverse balance(n.)an amount of debt shown on an account赤字
[例]
With the rapid growth of our turnover, our adverse balance will be eliminated very soon.[同义词]
deficit
advertise [](v.)announce something is for sale做广告
[例]
The soap is advertised on TV for its special flavor.[同义词]
announce
ad(n, inf)short for advertisement
ad valorem(adj.)of tax that is calculated as a percentage of the value of the goods从价征税
[例]
VAT is a kind of valorem tax.advertisement [
] (n.)notice/announcement that something is for sale广告
[例]
If you want your house sold, you should have put your advertisement in a more popular newspaper.advertiser [ ] (n.)person/company which advertises广告商
[例]
Advertisers use various ways and media to promote their products.advertising [](n.)the busine of designing ads广告业
[例]
She‟s in advertising.advice [ ] (n.)recommendation(s)about what you should do建议、通知（书）
[例]
His advice was to close the factory.[同义词]
counsel, recommendation, opinion
advice note(n.)a note to the receiver of goods from the sender that gives details of the quantity and description of goods and when and how they will be transported 通知单
[例]
Before you deliver the goods, please fax us an advice note for our confirmation.advise [ ](v.)recommend what should be done建议、通知
[同义词] counsel, recommend, suggest
after-sales service(n.)service offered by a supplier to a customer tomaintain or repair the product supplied售后服务
[例] Nowadays many enterprises began to compete in the field of after-sales service.affiliate [ ](n.)a person or an organization that is attached to a larger organization 成员，联号
[例]
That company is an affiliate of a prestigious holding group.[同义词] member(v.)to attach(a person or an organization)to a larger organization 附属于
[例]
The busine is affiliated to TCL Group.afmd(abbr.)aforementioned 上述的[例]
You can refer to afmd post addre for the dispatch.aftermarket [`] (n.) a situation where a newly iued security is traded before its real price has been established in the stock market.二级市场
[例]
Buy shares on a healthy aftermarket.after sight(adv)written on a bill of exchange to show that the bill should be paid within a specified time after the payer is presented within it见票后付款
[例]
The bill should be paid at 60 days after sight.against all risks(adv.)(of a marine insurance policy)providing insurance for all types of lo or damage全保险.[例]
We insuranced the cargo against all risks.agenda [](n.)order of topics to be discued at a meeting会议议程
[例]
The first topic on the agenda is salaries.agent [ ] (n.)person who represents a company代理（商）
[例]
Our company‟s agent in Middle East has developed a widespread and mature busine there.[同义词]
representative, deputy
agiotage [ ](n.)the busine of buying andthen later selling foreign currencies 套汇 [例]
That guy makes a big fortune by agiotage.[同义词]
arbitrage
airline [ ](n.)a busine providing a system of scheduled air transport航空公司
[例]
United Airlines
air time(n.)time given to advertise on TV or radio电视(收音)广告节目时间
[例] The air time of this new product will be prolonged for 10 seconds.allocate [ ](v.) give money or other resources in certain proportions分配
[例]
In the budget we allocated most of the money to marketing.[同义词]
aign, designate, allot
allotment [ ] (n.)the distribution of new company shares to the people who have applied for them配股 [例]
Allotment has been made by random draw because of oversubscription.allowance [](n.)something, such as money, given at regular intervals or for a specific purpose津贴
[例]
An expenses allowance is paid monthly to each trainee.amalgamation [ ] (n.)a type of reorganization where two or more companies are combined into one company合并
[例]
The amalgamation of the three companies strengthened the corporation.[同义词]
combination, merger
ambition [](n.)strong desire to succeed in life or in a job雄心
[例]
My sister has an ambition and desires to get MBA.[同义词]
aspiration, desire, yearning
amenity [ ] (n.)a feature that increasesattractivene or value, especially of a piece of real estate or a geographic location 生活福利设施
[例]
a sunny apartment with amenities including air conditioning [同义词]
facility, convenience
amortize [](v.)to pay off a debt by saving money on a regular basis分期清偿 [例]
The repayment of the bond is amortized in 5 years.analyse [ ](v.)study in detail分析 [例]
We analysed the accounts.analysis [ ](n.)detailed study, investigation分析 [例]
The analysis report shows clear logics and integrity.analyst [ ](n.)person who analyses分析家 [例]
His intelligence and diligence made him an excellent and acute marketing analyst.annual [ ](adj.)yearly年度的[例]
the annual accounts [同义词]
yearly
annual general meeting(n.)(AGM)a meeting of all the shareholders in a company年度股东大会
annul [ ](v.)to cancel something or stop it from being legally effective 废除,取消 [例]
The contract was annulled.[同义词]
nullify
annulment [](n.)the act of canceling something or stopping it from being legally effective 废除，取消
[例]
The disagreement of two parts resulted in the annulment of the contract signed at the very beginning of their cooperation.antedate [ ](v.)to put an earlier date(on a document, letter, cheque, etc)than the date at the time of writing 倒填日期
[例]
To make this cheque legal, you should antedate it by 7days.[同义词]
backdate
anti-dumping(adj.)of ways in which a country protects its economy by preventing other countries from dumping in it.反倾销 [例] anti-dumping laws
apology [ ] (n.)an acknowledgment expreing regret or asking pardon for a fault or offense.致歉 [例]
a letter of apology
appeal [ ] 1.(n.)being attractive吸引力 [例]
This product has appeal for young people.[同义词]
attraction, charm 2.(v.)be attractive to吸引人的 [同义词]
attract, allure
appendix [ ] (n.)a collection of supplementary material, usually at the end of a book附录 [例]
to use an appendix for any information [同义词]
addendum
apply [](v.)ask for something(in writing)（书面的）申请
[同义词]
We applied for a loan.applicant [ ](n.)person who applies申请人 [例]
The applicant shows outstanding advantages among the candidates pool.application [ ](n.)act of applying申请
application form(n.)pre-printed form to make a request for a job申请表
[例]
Please fill in this application form at first.appoint [ ](v.)choose someone for a job任命 [例]
We have decided to appoint a new sales manager.[同义词]
aign, designate
appointee [](n.)person chosen for a positionor job被任命者
[例]
He is lucky to be the appointee of this project.appointment [ ](n.)1.choice of someone for a new job任命
[例]
The appointment of area financial controller implies he has been promoted.2.arrangement for a meeting约定（会议）[例]
We fixed an appointment at four o‟clock.appraisal [](n.)calculation of the value of somebody or something 估价
[例]
Their appraisal of the necklace is about RMB 1,000.[同义词]
evaluation, valuation, aement
appraise [ ] (v.)to judge the value of somebody or something估价
[例]
They appraised it was only worth $1.[同义词]
evaluate, ae appraiser [ ](n.)person who judges鉴定者，估价官
[例]
Who will be the appraiser?
appreciate [ ](v.)1.be thankful for感激 [例]
I appreciated your help.2.understand理解
[例]
I appreciate your problems.3.increase in value增值
[例]
My shares have appreciated by 10%.apprentice [ ](n.)young person who is learning a skill学徒
[例]
Don‟t listen to him.Jack is only an apprentice.[同义词]
learner, beginner
apprenticeship[ ] (n.)period of time spent learning a skill学徒年限，学徒身份
[例]
Jack served an apprenticeship with a carpenter.appropriate [ ](v.)to put an amount of money aside for a special purpose拨出（款项）[例]
They appropriated $10,000 for bribery.approve [ ](v.)agree to pa officially批准 [例]
They Board approved the new plan.[同义词]
accept
approval [ ](n.)agreement批准
aptitude [ ](n.)natural ability(to do a task)天资
[例] She had a high aptitude for busine.arbitrage [ ](n.)the purchase of securities on one market for immediate resale on another market in order to profit from a price discrepancy套利
[例]
He made big fortune by arbitrage.arbitration [ ](n.)proce of settling a dispute仲裁
[例] We shall have to resort to arbitration.[同义词] judgement, adjudication
area [ ](n.)region区域 [例]
His sales area is the North East.[同义词]
district, region, territory
arrears [] (n.)money which is owed and has not been paid on time到期未付帐
[例]
The payment in arrears amounts to$100.[同义词]
arrearage, debt, liabilities
arrival notice(n.)a note sent by a carrier to the receiver(consignee)saying that goods have arrived 到货通知[例]
After your receipt of the arrival notice from the carrier---COSCO, please arrange the picking-up of the goods at the dock.artifical person(n.)a company considered as having a separate legal identity from the people who work for it, although some of these peoplewill represent the will of the company 法人
[例]
The company is regarded legally as an artifical person.[同义词]
fictitious person, juristic person
as per(adv)according to根据
[例]
As per your request that is made in your last mail, we are writing to confirm our point concerning the price.asap as soon as poible 及早
[例]
After the cargo reaches your dock,please inform us by fax or email asap.aemble [ ](v.)1.put(a product)together from component parts装配
[例]
After the internal innovation, the efficiency of workers‟ aembling machines has greatly improved.2.to bring or call together into a group or whole集合
[例]
Ask your colleagues to aemble in the meeting room at 10:15.aembly-line(n.)layout of workers and machines where the workpaes from one worker to the next, usually on a moving belt, until it is finished装配线
[例]
All the workers should take care of the aembly line.aembly [ ](n.)putting(a product)together装配 [例]
We have automated aembly line.aembly point(n.)a place where people should gather in an emergency.集合地点
aented stock(n.)an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票
ae [ ](v.)estimate the value of估价 [例]
The property was aeed at ￡20,000.[同义词] value, evaluate aement [ ](n.)calculation of value估价 [例]
a tax aement [同义词] evaluation, appraisal
aet [ ](n.)something of value which is owned by a company资产
[例]
Their company‟s major aet is its property.[同义词] property
aet backing(n.)the total value of the aets of a company divided by the number of ordinary shares iues.资产保证
[例]
We must ensure a solid aet backing for our company.aociate company(n.)a company of which more than 20%, but le than 51% of the share capital is held by another company.联营公司 [例]
This firm is an aociate company , not a holding company.current aets(n.)aets in daily use by a busine 流动资产
fixed aets(n.)property and machinery固定资产 [例]
Plants and machines are fixed aets.frozen aets(n.)aets which cannot be sold, usually because there is adispute冻结资产
intangible aets(n.)aets which cannot be seen(such as goodwill, patents etc.)无形资产
liquid aets(n.)cash or bills which can be easily converted into cash流动资产
[例]
The amount of liquid aets is important to a company.tangible aets(n.)aets which can be seen(such as property, machinery etc.)有形资产
at par(adj/ adv)of a share or other security that has the same value on the market as the value written on the share itself 平价（市值等于票面值）
[例]
She bought the shares at par.ATM(n.)automatic teller machine 自动取款机
[例]
You can draw cash from any ATM at any time in Shanghai by using this Visa Card.[同义词] cashpoint
attempt [ ] 1.(n.)trial, effort努力、尝试 [例]
We have made an attempt to enter a new market.2.(v.)try
attn(abbr)for the attentin of交由某人亲启 [例]
He wrote ATTN Mr.Johnson.on the envelop.auction(n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍卖
[例]
He sold his villa in the auction at 200,000 dollars.auction [ ] (v.)to sell something to the person who makes the highest offer;sell something by auction拍卖
[例]
His house was auctioned last week.audio-conference(n.)a meeting with people who cannot all be together at the same time, using audio(telephone)equipment 电话会议 [例]
The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference next week.audit [ ](n.)examination of the accounts of a company审计
[例]
We require an audit confirmation from your account opening bank.auditing [ ] (n.)official proce of checking the accounts of a company to see if they represent a true picture审计 [例]
The bank is under its annual internal auditing.auditor [] (n.)person who audits审计员
authenticate [ ](v.)proof that something is real or true 认证
[例]
You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.[同义词]
certify
average [ ] 1.(n.)the number which is calculated by adding several figures together and then divided by the number offigures均数
[例]
The sales average has been around 250 units.[同义词] mean 2.(adj.)middle平均的 [例]
the average price
averaging [ ](n.)trading shares from the same company at different prices at the same time 股票平均买卖法 [例]
Average can maintain the price of a security.awarene [ ](n.)being conscious of something知道
[例]
He has no awarene about the transaction.axe 1.(v)remove or dismi somebody 解雇
[例]
Several thousand of jobs will be axed next month due to the great depreion.[同义词]
dismi ,sack, lay off ,fire 2.(n)removal or dismial 解雇
[例]
I will under the axe if I can‟t reach the sales goal this year.31 B back [ ] 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 [](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.[同义词]
antedate
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.32 [同义词] backlog
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.[同义词]
default
backer [](n.)person who supports financially资助者 [例]
The company has some big backers.[同义词] patron, sponsor, benefactor
backing [ ](n.)support, usually financial one资助
[例]
Strong governmental baking makes the project very profitable.backhander [] (n.inf.)a bribe, money given under the table贿赂
[例]
The chief director was arrested for his involvement in some backhander affairs.[同义词] bribe
backlog [](n.)build-up of work or orders which have not been proceed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 [] (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, evenne
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 busine 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 succeful in circumventing this ban.[同义词] forbid
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.[同义词]
deposit
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 iue 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 [ ]1.(adj.)unable to pay debts破产的 [例]
He was declared bankrupt.36 [同义词] insolvent 2.(v.)force someone to become bankrupt使破产 [例]
The high interest rates have bankrupted my busine.bankruptcy [ ](n.)state of being bankrupt破产
[同义词] insolvency
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 [ ]1.(v.)discu 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.37 bargaining [ ] (n.)discuing 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 [ ](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 [ ] (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, eential, elementary，batch [ ](n.)group of items made at same time一批 [例]
This batch of goods will be delivered by UPS.38 batch proce(n.)production proce 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[ ](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.39
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 discuion.benefit [ ] 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
sickne 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 [ ](n.)person who makes an offer投标人 [例]
The company will go to the highest bidder.bill [ ] 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.41 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 [ ](n.)large roadside advertising poster（户外）广告牌
[例]
The billboard of KFC is obvious everywhere.billing [ ](n.)1.proce 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 [](n.)US:one thousand million（美）十亿;GB: one million million（英）万亿
black [ ](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 discu
important company busine董事会
[例] He will chair the board meeting tomorrow on the takeover iues.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 [ ](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 permiion 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 [ ](n.)additional payment奖金，红利 [例]
Our department manager has been given an annual bonus for his good performance.[同义词] dividend
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 aets as recorded in the company‟s books帐面价值
[例]
Except at the time of purchase of the aet, the book value of the aet is seldom the same as its market value.45 bookkeeper [ ] (n.)person who keeps the financial records of a company会计员
boom [ bu:m ](n.)time when busine 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 [ ] (n.)a restriction in the normal work flow瓶颈，障碍
[例]
We‟ve got a bottleneck in our supply operations.bottom []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 [ ](n.and v.)an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an iue集体讨论
[例] The members of the board gave a brainstorm during the meeting held yesterday.branch [ ]1.(n.)local office of a large busine分公司
[例]
We have branches throughout the country.2.(v.)To enlarge the scope of one's interests, busine, or activities扩展 [例]
The partners are looking into branching out into Europe.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.47
branding(n.)the proce 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 lo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 [ ](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.48
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 [ ] (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[ ](adj, inf)without/out of money破产的，一文不名的49 [例]
He was broke until he won the lottery.[同义词] insolvent
broker [] (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.[反义词]white goods
b-school(busine school)(n)a college or a department of a university providing busine courses to students商学院
[例] He graduated from a top-ten b-school in US.budget[ ](n.)plan of forecast income and expenditure收支预算
[例]
Generally a functional budget is draw up for each functional area
