商英名词解释
商务英语词汇
商务英语词汇大全（精华）abroad adv. 在国外，出国，广泛流传absence n. 缺席，离开absent adj. 不在，不参与absenteeism n.（经常性）旷工，旷职absorb v. 吸收，减轻（困难等）作用或影响abstract n. 摘要access n. 接近（或进入）的机会，享用权v.获得使用计算机数据库的权利accommodation n.设施，住宿account n.会计账目accountancy n会计工作accountant n.会计accounts n.往来账目account for解释，说明account executive n.（广告公司）客户经理accruals n. 增值，应计achieve v. 获得或达到，实现，完成acknowledge v. 承认，告知已收到（某物），承认某人acquire v.获得，得到acquisition n收购，被收购的公司或股份acting adj. 代理的activity n.业务类型actual adj. 实在的，实际的，确实的adapt v. 修改，适应adjust v.整理，使适应administration 实施，经营，行政administer v.管理，实施adopt v. 采纳，批准，挑选某人作候选人advertise v. 公布，做广告ad n.做广告，登广告advertisement n.出公告，做广告advertising n.广告业after-sales service n.售后服务agenda n.议事日程agent n.代理人，经纪人allocate v.分配，配给amalgamation n合并，重组ambition n. 强烈的欲望，野心amortize v. 摊还analyze v 分析，研究analysis n.分析，分析结果的报告analyst n. 分析家，化验员annual adj.每年的，按年度计算的annual general meeting （AGM）股东年会anticipate v. 期望商务英语词汇大全anticipated adj. 期待的appeal n.吸引力apply v. 申请，请求；应用，运用applicant n. 申请人application n.申请，施用，实施appointee n.被任命人appraisal n.估量，估价appreciate v. 赏识，体谅，增值appropriate v.拨出（款项）approve v. 赞成，同意，批准aptitude n.天资，才能arbitrage n.套arbitration n.仲裁arrears n. 欠账assemble v.收集，集合assembly line n. 装配线，流水作业线assess v. 评定，估价asset n. 资产current asset n.流动资产fixed asset n.固定资产frozen asset n. 冻结资产intangible assets n.无形资产liquid assets n.速动资产tangible assets n.有形资产assist v. 援助，协助，出席audit n. 查账，审计automate v. 使某事物自动操作average n.平均，平均水准awareness n. 意识；警觉backing n.财务支持，赞助backhander n. 贿赂backlog n. 积压（工作或订货）bad debt 死账（无法收回的欠款）bad debtbalance n. 收支差额，余额balancebalance of payments n. 贸易支付差额balance of payments balance sheet n. 资产负债表balance sheetbankrupt adj.破产的bankruptbankruptcy n.破产bankruptcybank statement n. 银行结算清单（给帐户的），银行对账单bar chart n. 条形图，柱状图bar chartbargain v. 谈判，讲价bargainbase n. 基地，根据地basebatch n. 一批，一组，一群batchbatch production批量生产batch productionbear market n.熊市beat v. 超过，胜过bear marketbehave v. 表现，运转behavebehavior n. 举止，行为，运转情况behaviorbelow-the-line advertising 线下广告，尚未被付款的广告below-the-line advertesingbenchmark 衡量标准benchmarkbenefit n. 利益，补助金，保险金得益beneficfringe benefits附加福利fringe benefitsSickness benefit 疾病补助费Sickness benefitbid n. 出价，投标bidtakeover bid n. 盘进（一个公司）的出价bill n.账单，票据takeover bid billboard n. （路边）广告牌，招贴板black adj.违法的in the black 有盈余，贷方black list黑名单，禁止贸易的（货物、公司及个人）名单black Monday n.黑色星期一，指1987年10月国际股票市场崩溃的日子blue chips蓝筹股，绩优股blue-collar adj.蓝领（工人）的Board of Directors n.董事会Bond n.债券Bonus n. 津贴，红利books公司账目book value n. 账面价值，（公司或股票）净值bookkeeper n. 簿记员，记账人boom n. 繁荣，暴涨boost v. 提高，增加，宣扬bottleneck n. 瓶颈，窄路，阻碍bottom adj. 最后的，根本的v. 到达底部，建立基础bounce v. 支票因签发人无钱而遭拒付并退回brainstorm n./v.点子会议，献计策, 头脑风暴branch n. 分支，分部brand n. 商标，品牌brandbrand leader n.占市场最大份额的品牌，名牌brand leader brand loyalty n.（消费者）对品牌的忠实brand loyalty break even v. 收支相抵，不亏不盈break evenbreak even point 收支相抵点, 盈亏平衡点break even point breakthrough n. 突破breakthoughbrief n. 摘要briefbrochure n. 小册子brochurebroker n. 经纪人，代理人brokerbull market 牛市bull marketbudget n. 预算budgetbulk n. 大量（货物）adj. 大量的bulkbust adj. 破了产的bustbuyout n. 买下全部产权buyoutCAD(=Computer Aided Design) 计算机辅助设计call n. 打电话callcall on v. 呼吁，约请，拜访call oncampaign 战役，运动campaigncandidate n.求职者，候选人candidatecanteen n. 食堂canteencanvass v. 征求意见，劝说canvasscapacity n. 生产额，（最大）产量capacitycaption n. 照片或图片下的简短说明captioncapital n. 资本，资金capitalcapture v. 赢得capturecash n. 现金，现付款v. 兑现cachcash flow n. 现金流量cash flowcase study n. 案例分析cash studycatalogue n. 目录，产品目录cataloguecatastrophe n. 大灾难，大祸catastropheCEO=Chief Executive Officer（美）总经理chief executive officer chain n. 连锁店chainchallenger n.挑战者challengerchannel n.(商品流通的)渠道channelcharge n. 使承担，要（价），把…记入… chargechart n. 图表chartcheckout n.付款台check outchief adj. 主要的，首席的，总的chiefCIF, c.i.f.成本保险费加运费cifcircular n.传阅的小册子（传单等）circuluarcirculate v.传阅circulateclaim n./v.要求，索赔claimclient n.委托人，顾客clientcold adj. 没人找上门来的，生意清淡的coldcommercialize v.使商品化commercialiszecommission n.佣金commissioncommitment n.承诺comitmentcommodity 商品，货物commoditycompany n. 公司companylimited (liability) company 股份有限公司limited liability company public limited company (plc) n.股票上市公司public limited company compensate v. 补偿，酬报compensatecompensation n补偿，酬金compensationcompete v.比赛，竞争competecompetition n.比赛，竞争competitioncompetitor n.竞争者，对手competitorcompetitive adj.竞争性的competivecomponent n. 机器元件、组件、部件，部分component concentrated marketing n. 集中营销策略concentrated marketing condition n.条件，状况conditionconfiguration n.设备的结构、组合configutationconflict n. 冲突，争论conflictconglomerate n. 综合商社，多元化集团公司conglomerate consolidate v. 账目合并consolidateconsortium n.财团consortiumconstant adj. 恒定的，不断的，经常的constantconsultant n. 咨询人员，顾问，会诊医生consultant consumables n.消耗品consulmblesconsumer durables n.耐用消费品(如：洗衣机) consumer durable consumer goods n.消费品，生活资料consumer goods contingency n. 意外事件contingencycontinuum n.连续时间continuumcontract n. 合同，契约contractcontractor n.承办商，承建人contractorcontribute v. 提供，捐献contributecontribution n贡献，捐献，税contributionconversion n. 改装，改造convertionconveyor n. 运送，传递，转让conveyorcore time n.（弹性工作制的）基本上班时间（员工于此段时间必须上班，弹性只对除此以外的时间有效）core timecost n. 成本fixed costs固定成本costrunning costs 日常管理费用running costsvariable costs可变成本variable costcost-effective adj.合算的，有效益的cost-effectivecosting n.成本计算，成本会计costingcredit n.赊购，赊购制度creditcredit control 赊销管理（检查顾客及时付款的体系）credit controlletter of credit信用证letter of creditcredit limit赊销限额credit limitcredit rating 信贷的信用等级，信誉评价creditor n.债权人，贷方credit rating creditworthiness n.信贷价值，信贷信用crisis n.危机，转折点creditworthinedd crisiscritical adj. 关键的*critical criticalpath analysis n. 关键途径分析法path analysiscurrency n.货币，流通currencycurrent adj. 通用的，现行的currentCurrent account 往来账户，活期（存款）户current accountcurrent assets n.流动资产current assetscurrent liabilities n. 流动负债cuttent liabilitiescustomize v. 按顾客的具体要求制造（或改造等）；顾客化customize\cut-throat adj. 残酷的，激烈的out-throatcut-price a. 削价（出售）的out-priceCV(=curriculum vitae)n. 简历，履历curriculum vitaecycle time n.循环时间cycle timedamages n.损害，损失damagesdeadline n. 最后期限deadlinedeal n. 营业协议，数量v. 交易dealdealer n. 商人dealerdebit n. 借方，欠的钱v.记入账户的借方debitdebt n. 欠款，债务debtto get into debt 负债to get into debtto be out of debt 不欠债to be out of debtto pay off a debt 还清债务to pay off a debtdebtor n.债务人debtoraged debtors 长期债务人aged debtorsdeclare v.申报，声明declaredecline n./v. 衰退，缓慢，下降declinedecrease v. 减少decreassdeduct v.扣除，减去deductdefault n. 违约，未履行defaultdefect n. 缺陷defectdefective adj.有缺点的defectivedefer v. 推迟deferdeferred payments n. 延期支付deferred paymentdeficit n. 赤字deficitdelivery cycle n.交货周期delivry cycledemand management n.需求规划demand management decorticated adj. 消极的，冷谈的decorticateddeposit n. 储蓄，预付（定金）depositdepot n. 仓库depotdepreciate v.贬值，（对资产）折旧depreciatedepressing adj. 令人沮丧的depressingdeputy n. 代理人，副职，代理deputydevalue v. 货币贬值（相对于其它货币）devaluediet n. 饮食，食物，特种饮食dietdifferentiation n. 区分，鉴别defferentiation dimensions n. 尺寸，面积，规模demmensionsdirect v管理，指导directdirector n.经理，主管directorManaging Director n.总经理manageing directordirect cost n. 直接成本direct costdirect mail n.（商店为招揽生意而向人们投寄的）直接邮件directmaildirect selling n.直销，直接销售direct sellingdirectory n.指南，号码簿directorydiscount n.折扣，贴现discountdismiss v.让……离开，打发走dismissdismissal n. 打发走dismissaldispatch n./v. 调遣dispatchdisplay n./v. 展出，显示displaydispose v.安排，处理（事务）disposedispose of 去掉，清除disepose ofdistribution n分配，分发，分送产品distrubutiondiversify v.从事多种经营；多样化diversifydivest v.剥夺divestdividend n. 股息，红利，年息dividenddivision n. 部门divisiondog n. 滞销品dogdown-market a./ad.低档商品的down-marketdown-time/downtime n. 设备闲置期downtimeDP(=Data Processing) n. 计算机数据处理，计算机数据处理部门dramatic adj. 戏剧性的dramaticdrive积极性，能动drivedue adj. 应付的，预期的duedynamic 有活力的dynamicearnings n. 工资,收入earningsefficiency n. 效率effeciencyendorse v.背书，接受endorseengage v. 雇用engageentitle v. 授权entitleentitlement n.应得的权利entitlementholiday entitlement n. 休假权holiday entitlementequity n.股东权益equityequity capital股本equity capitalequities 普通股，股equitiesestimated demand n.估计需求estimatwd demand evaluate v. 估价，评价evaluateeventual adj.最终eventualexaggerate v. 夸张exaggerateexceed v. 超过exceedexhibit n.展览，表现exhibitexpenditure n花费，支出额expenditureexpense n.费用，支出expenseexpense account n. 费用帐户expense accountexpenses n.费用，业务津贴expensesexpertise n.专长，专门知识和技能expertiseexposure n.公众对某一产品或公司的知悉；广告所达到的观众总数exposurefacilities n.用于生产的设备、器材facilitiesfacilities layout n.设备的布局规划、计划facilities location n.设备安置factoring n.折价购买债券factoringfail-safe system n.安全系统fail-safe systemfeasibility study n.可行性研究feasibilitu studyfeedback n. 反馈，反馈的信息feedbackfield n.办公室外边，具体业务fieldfile n. 文件集，卷宗，档案，文件v. 归档filefill v. 充任fillfinance n. 资金，财政v. 提供资金financefinancial adj. 财政的financialfinancing n. 提供资金，筹借资金fanicingfinished goods n. 制成品finished goodsfirm n. 公司firmfire v. 解雇firefix v. 确定，使固定在fixfix up v. 解决，商妥fix upfiscal adj. 国库的，财政的fiscalflagship n. 同类中最成功的商品，佼佼者flagshipflexible adj. 有弹性的，灵活的flexibleflextime n. 弹性工作时间制flextimeflier(=flyer) n. 促销传单flierfloat v. 发行股票floatflop n. 失败flopflow shop n. 车间flow shopfluctuate v. 波动，涨落，起伏fluctuateFOB, f.o.b n. 离岸价follow-up n. 细节落实，接连要做的事follow upforecast v. 预测forecastfour P's 指产品produce、价格price、地点place、促销promotion framework n. 框架，结构frameworkfranchise n. 特许经销权v.特许经销franchisee n. 特许经营人franchiser n.授予特许经营权者franchiserfraud n. 欺骗fraudfreebie n.(非正式的）赠品，免费促销的商品freebie freelance n.& adj. 自由职业者（的）freelancefunds n. 资金，基金fundsfutures n. 期货交易futuresgap n. 缺口，空隙gapgearing n. 配称（即定息债务与股份资本之间的比率）gearing gimmick n. 好主意，好点子gimmickgoal n. 目标goalgoing adj. 进行的，运转中的goinggoing rate n. 产品的市场价格going rategoods n. 货物，商品goodsgoodwill n. 声誉goodwillgo public v. 首次公开发行股票go publicgrapple with v. 与……搏斗，尽力解决grapple with grievance n. 申诉，抱怨grievancegross adj. 总的，毛的grossgross margin n. 毛利率gross margingross profit n. 毛利gross profitgross yield n. 毛收益gross yieldgradually adv. 逐渐地graduallygroup n. （由若干公司联合而成的）集团groupgrow v. 增长，扩大growgrowth n. 增长，发展growthguarantee n. 保证，保单guaranteeguidelines n. 指导方针，准则guidelineshand in v. 呈送hand inhand in one's notice 递交辞呈hand in one’s noticehandle v. 经营handlehands on adj. 有直接经验的hands onhard sell n. 强行推销hard sellhazard n. 危险，危害行为hazardhead n. 主管，负责headhealth and safety n. 健康和安全health and safetyhedge n. 套期保值hedgehidden adj. 隐藏的，不明显的hiddenhierarchy n. 等级制度，统治集团，领导层heerachyhire v. 雇用hirehire purchase n. 分期付款购物法hire purchasehit v. 击中，到达hitholder n. 持有者holderholding company n. 控股公司holding companyhostile adj. 不友好的，恶意的hostileHRD n. 人力资源发展部HRDhuman resources n. 人力资源human resourceshype n. 天花乱坠的（夸张）广告宣传hypeimpact n. 冲击，强烈影响Impactimplement v. 实施，执行implementimplication n 隐含意义implicationincentive n. 刺激；鼓励incentiveincome n. 工资或薪金收入，经营或投资的收入income earned income 劳动收入，劳动所得earned income unearned income 非劳动收入，投资所得unearned income increment v. 定期增加incrementincur v 招致，承担incurindemnity n. 偿还，赔偿indemnityindex n. 指数，索引indexretail price index 零售价格指数tetail price indexindirect costs n. 间接成本indirect costsinduction n. 就职inductindustrial adj. 工业的industrialindustrial action n.（罢工、怠工等）劳工行动industrial action industrial relations n. 劳资关系industrial relations inefficiency n. 低效率，不称职inefficiencyinflate v. 抬高（物价），使通货等）膨胀inflateinflation n. 通货膨胀inflationinfringe v. 违法，违章infringeinitial adj. 初步的initialinnovate v. 革新innovateinput n. 投入inputinsolvent adj. 无清偿力的insolventinstallment n. 部分，分期付款installmentinsure v. 给……保险，投保insureinsurance n. 保险insuranceinterest n. 利息，兴趣intrestinterest rate n. 利率intrest rateinterim n. 中期，过渡期间interimintermittent production n. 阶段性生产intermettent productioninterview n./v. 面试interviewinterviewee n. 被面试的人interviweeinterviewer n. 主持面试的人，招聘者interviewer introduce v. 介绍，提出introduceinventory n. 库存inventorybuffer inventory 用于应付突发性需求的存货buffer inventory capacity inventory 用于将来某时使用的存货ca pacity inventorycycle inventory n. 循环盘存cycle inventorydecoupling inventory保险性存货（以应付万一）decounping inventoryfinished goods inventory制成品存货（盘存）finished goods inventorypipeline inventory n. 在途存货pipeline inventoryraw materials inventory n. 原材料存货raw materials inventorywork-in-progress inventory在制品盘存（存货）work-in-progress inventoryinvest v. 投资investinvestment n. 投资investmentinvestor n. 投资者investorinvoice n. 发票v. 给（某人）开发票invoice irrevocable adj. 不可撤消的，不能改变的irrevocableissue n. 发行股票issuerights issue n. 优先认股权rights issueIT=Information Technology 信息技术information technology item n. 货物，条目，条款itemjob n. 工作jobjob description 工作说明，职务说明job descriptionjob lot n. 一次生产的部分或少数产品job lotjob mobility 工作流动job mobilityjob rotation 工作轮换job rotationjob satisfaction 工作的满意感（自豪感）job satisfactionjob shop n. 专门车间job shopjobbing n. 为一次性的或小的订货需求而特设的生产制度jobbingjoint adj. 联合的jointjoint bank account（几人的）联合银行存款账户joint bank accountjournal n. 专业杂志journaljurisdiction n. 管辖（权）jurisdictionjunk bonds n. 低档（风险）债券，垃圾债券junk bondsjunk mail n.（未经收信人要求的）直接邮寄的广告宣传junk mailjust-in-time n. 无库存制度just-in-timekey adj. 主要的，关键的keyknockdown adj. （价格）很低的knockdownknow-how n. 专门技术kown-howlabel n. 标签，标牌v.加标签，加上标牌lablelabor n. 劳动，工作，劳动力laborlabor market 劳动力市场labor maketlabor relations 劳资关系labor relationslabor shortage 劳动力短缺labor shortagelaunch v.推出一种新产品n. 新产品的推出launchlay-off/layoff n./v. 临时解雇lay offlayout n. 工厂的布局layoutlead v. 领先，领导leadlead time n. 完成某项活动所需的时间lead timeleaflet n. 广告印刷传单leafletlease n. 租借，租赁物leaselegal adj. 合法的legallend v. 出借，贷款lendlessee n. 承租人lesseelesser n. 出租人lesserledger n. 分类帐ledgenominal ledger n. 记名帐moninal ledgerpurchase ledger n. 进货purchase ledgersales ledger n. 销货帐sales ledgerleverage n. 杠杆比率leverageliability n. 负债liabilityliabilities n. 债务liabilitieslicense n. 许可证lecenselicense v. 许可，批准licenselife cycle n. 寿命周期life cyclelikely adj. 可能的likelyline process 流水线（组装）line progresslink n. 关系，联系，环linkliquid adj. 易转换成现款的liquidliquidate v. 清算liquidateliquidity n. 拥有变现力liquidityliquidation n. 清理（关闭公司），清算liquidation liquidator n. 清算人，公司资产清理人liquidatorlisted adj. 登记注册的listedlisting n. 上市公司名录listingliterature n. （说明书类的）印刷品，literature 宣传品litigate v. 提出诉讼litigateloan n./v. 贷款，暂借loanlogo n. 企业的特有标记logolose v. 亏损loseloser n. 失败者loserloss n. 损失losslot n. 批，量lotloyalty n. 忠诚，忠实loyaltymagazine n. 杂志，期刊magazinemail shot n. 邮购mail shotmaintain v. 维持，保持maintainmaintenance n. 维持，坚持maintainancemajor adj. 重大的，主要的，较大的majormajority shareholding 绝对控股majority shareholding make n. 产品的牌子或型号makemake-to-order adj. 根据订货而生产的产品make-to-order make-to-stock adj. 指那些在未收到订货时就已生产了的产品make-to-stockmanagement n. 管理，管理部门managementmiddle management n. 中层管理人员middle management senior management n. 高层管理人员senior management managerial adj. 管理人员的，管理方面的managerial manager n. 经理managerplant manager n. 工厂负责人plant managerline manager n. 基层负责人line managerstaff manager n. 部门经理助理staff manager management accounts n. 管理帐目management accounts matrix management n. 矩阵管理matrix management management information system(MIS) n. 管理信息系统management information systemmanning n. 人员配备manningmanpower n. 劳动力manpowermanpower resources n. 劳动力资源manpower resources manual adj. 体力的，人工的，蓝领的manual manufacture v. （用机器）制造manufacture manufacturer n. 制造者（厂、商、公司）manufacturer manufacturing adj. 制造的manufacturing manufacturing industry 制造业manufacturing industry margin n. 利润margingross margin n. 毛利率gross marginnet margin n. 净利润net marginmark-up v. 标高售价，加价mark upmarket n. 市场；产品可能的销量marketdown market adv./ adj. 低档商品地/的down marketup market adj./adv. 高档商品的/地up marketmarketing mix n. 综合营销策略，指定价、促销、产品等策略的配合marketing mixmarket leader n. 市场上的主导公司market leadermarket niche n. 小摊位，专业市场的一个小部分market niche market penetration n. 市场渗入market penetrationmarket segmentation 市场划分market segmentation market share n. 市场占有率，市场份额market sharemass-marketing n. 大众营销术mass-marketingmaster production schedule n.主要生产计划master produnctionmaterial requirements planning(MRP) n.计算生产中所需材料的方法material requirements planning materials handling n. 材料管理，材料控制materails handling maximize v. 使增至最大限度、最大化maximizemeasure n. 措施，步骤measure。
商务英语重点词汇
商务英语重点词汇一、business and businesses商业和公司A business,company,or firm is an organization that sells goods or services .A business may also be referred to formally as a concern.Business is the production,buying,and selling of goods and services.A business may be referred to approvingly as an enterprise to emphasize its adventurous, risk-taking qualities, and business in general may be referred to in the same way, for example in combinations such as free enterprise and private enterprise.Business is also referred to as commerce. This word, and its related adjective commercial, are often used to distinguish the business sphere from other areas such as government or the arts, or to distinguish it from nonmoney-making activities.注释：Business 商业；生意；公司Company 公司；商号Firm (合伙的)商号；商行Concern 康采恩（垄断企业形式之一）Commerce 商业；商务Commercial 商业的；商务的；商用的 Enterprise 企事业单位Free Enterprise 自由企业Private Enterprise 私人企业二、From multinationals to small firms 从跨国公司到小型企业Large companies are referred to as corporations, especially in the United States. Corporate is used to describe things relating to a corporation, or to corporations in general, in expressions like the ones in the next exercise. Large companies operating in many countries are multinationals.Big business can refer to large business organizations or to any business activity that makes a lot of money. Small companies are referred to as small businesses or small firms.Unlike some languages, English does not have an everyday term for small and medium-sized companies, apart from this rather clumsy expression.注释：Corporation 大公司；股份有限公司Corporate 法人；团体Multinational 跨国的；多国的Big business 大型企业；大公司Small and medium sized companies中小规模的公司 Small business 小公司Small firm 小公司三、Industries and sectors 工业及其部门Businesses may be classified according to which industry they are in: for example construction, oil, banking, food.Sector is sometimes used to mean industry in the same way, particularly by specialists such as financial journalists, but it is more often used to talk about different parts of the economy in combinations such as public sector and private sector, or about types of business in expressions like service sector and manufacturing sector.注释：Industry 工业；产业Sector 部门；部分 Public sector 公共部门Private sector 私营部门manufacturing sector 制造部门Service sector 服务部门四、Public sector and private 公共部门和私营部门When a private company is bought by the state and brought into the public sector, it is nationalized in a process of nationalization. A nationalized company is state-owned. When the state returns a company to the private sector in a sell-off, it is privatized. This is privatization.The first to be sold off in a privatization program are often the companies responsible for the public supply of electricity, water and gas: the utilities.注释：Nationalized 国有化的Nationalization 国有化Privatized 私有化的Privatization 私有化State-owned 国有的Sell off 廉价出清 Utilities 公用事业；公用事业部门五、Stakes 份额；股份If Company A owns shares or equity in Company B, A has or holds a stake, holding or shareholding in B. If A owns less than half the shares in B, it has a minority stake in B.If A owns more than half the shares in B, it has a majority stake or controlling stake in B. If you have shares in a company you are a shareholder.注释：Shares/stake 份额；股份Equity 股份；产权；普通股票Holding 持有；股票额Shareholding 持有股票数Shareholder 股东Hold a stake 持有份额Majority stake 大股东（50%以上）Controlling stake 大股东Minority stake 小股东商务英语重点词汇(2)一、Parents and sisters 母公司和姐妹公司A holding or holding company is one that holds stakes in one or more subsidiaries. If it owns all the shares in a subsidiary, the subsidiary is a wholly-owned one.A holding company's relationship to its subsidiaries is that of parent company, and the subsidiaries relationship to each other is that of sister companies. A holding and its subsidiaries form a group.A conglomerate is a group containing a lot of different companies in different businesses. Journalists also refer to large groups as giants.注释：Holding company 控股公司Subsidiary 子公司Wholly-owned subsidiary 全资子公司Parent company 母公司Sister company 姐妹公司Group 集团公司 Conglomerate 联合大企业Giant 大企业；企业巨人（新闻用语）二、Predators,raiders,and white knights 掠夺者、抢劫者和善意合作者The takeover process is often described in terms of one animal hunting another: a company or individual seeking to take over another company may be referred to as a predator, and the target company as the prey. Predators are also referred to as raiders or corporate raiders.A company wishing to resist, ward off, or fend off being taken over has a number of options. It may devise plans that give existing shareholders special rights, or it may make itself less attractive to bidders by selling off a valuable part of the company, or holding on to an unattractive one. Actions like these are poison pills.Or it may persuade a friendly partner, a white knight, to take a stake in the company, thus preventing a complete takeover by a hostile bidder. Bidders may agree to withdraw their bid if paid enough money for the shares they hold in the target company. This is green mail.注释：Predator 掠夺者(恶意吞并其它企业) Prey 猎物(被恶意并购的企业)Raider 掠夺者(恶意并购其它企业) Corporate raider 合伙掠夺者Fend off a bid 阻止收购Ward off a bid 阻止收购Poison bill毒药(公司通过给予股东某些特权、或卖掉部分有价值资产，而持有或购进价值不大的资产，从而减少自己对并购公司的吸引力)White Knight指购买公司部分股份以免遭兼并企业完全兼并的善意和或者。
商务英语专业英文简介
商务英语专业英文简介全文共四篇示例，供读者参考第一篇示例：商务英语是一门专门研究商务活动中英语应用的学科，旨在培养学生具备运用英语进行商务交流和沟通的能力。
商务英语专业涵盖了商务英语听、说、读、写等多方面的技能，并且广泛涉及到商务管理、市场营销、国际贸易、金融等领域的知识，帮助学生掌握商务领域的专业术语和实际运用的技能。
商务英语专业英文简介：The study of Business English provides students with the fundamental language skills needed to succeed in the global business environment. It equips students with the ability to effectively communicate ideas, negotiate contracts, participate in meetings, write reports and business correspondence, and make presentations in English. These skills are essential for professionals working in multinational companies, engaging in international trade, or pursuing careers in variousbusiness-related fields.第二篇示例：商务英语是一门涵盖商业领域的英语专业，着重培养学生在商务交流、商务谈判、商务合同等方面的英语能力。
这门专业旨在培养学生具备优秀的商务沟通能力、商业实践能力和跨文化交际能力，使其能够胜任国际商务环境下的各种工作。
商务英语专业主要包括商务英语基础知识、商务英语口语表达、商务写作、商务汉语、国际商务沟通、商务礼仪和跨文化交际等课程。
商务英语翻译理论
对于翻译的标准，自1898年严复提出“信 达雅”的翻译主张以来，人们一直讨论不 断，争论不休，呈现出仁者见仁，智者见 智的现象。但是，在各种声音出现的同时， 我们发现，近一个多世纪以来，尽管对严 复先生的“信达雅”的翻译标准褒者有之， 贬者亦有之，但我国翻译界对这一翻译标 准的论述，很少有人超出“信达雅”的范 围。我们也认为，严复先生的翻译主张可 以完全作为各种文本的翻译标准。
1. What is translation? (翻译的定义)
The Oxford English Dictionary: to turn from one language into another (从一种语言转换成另一种语言); Webster’s third New International Dictionary of the English Language: to turn into one’s own or another language (转换成本族语或另一种语言)。 翻译是一种“语言转换”活动。
翻译 艺术文体翻译 4. 按处理方式分类：全译 节译 摘译 编译 译述
3. Criteria of Translation
Yan Fu’ s (严复) “three-character guide” 三字标准 , which was first proposed in 1898, is the principle of • Faithfulness (信) • Expressiveness (达) • Elegance (雅) • “译事三难：信、达、雅”
翻译是一种跨语言、跨文化的信息与情感 交流过程(translation is an intercommunicative process of crosslinguistic, cross-cultural information and sentiments )。它通过把一种语言(即 原语)表达的信息用另一种语言(即 译语)再 现出来的方式帮助译语使用者了解原作者 意欲传达的信息内容并获得与原语使用者 大致相同的感受，以达到帮助操不同语言 的交际者进行信息与情感交流的目的。
商务英语专业术语
商务英语专业术语1．询盘inquiry。
2．发盘offer。
3．还盘counter-offer。
4．接受acceptance。
5．商品品质quality of goods。
6．商品数量quantity of goods。
7．装运shipment。
8．装运日期date of shipment。
9．贸易术语trade terms。
10．付款方式terms of payment。
11．保险insurance。
12．索赔claims。
13．不可抗力force majeure。
14．仲裁arbitration。
15．合同合同contract。
16．销售代理sales agent。
17．购货协议purchase agreement。
18．贸易伙伴trading partner。
19．佣金commission。
20．海运提单maritime Bill of Lading。
21．供应链管理supply chain management。
22．跨国企业multinational corporation。
23．对外贸易foreign trade。
24．关税tariff。
25．贸易制裁trade sanctions。
26．贸易战trade war。
27．经济全球化economic globalization。
28．跨境电商cross-border e-commerce。
29．互联网金融internet finance。
30．一带一路Belt and Road Initiative。
31．贸易展览会trade fair。
32．商务洽谈business negotiation。
33．市场营销marketing。
34．品牌建设brand building。
35．企业文化corporate culture。
36．人力资源management personnel。
37．职位招聘job recruitment。
38．绩效评估performance appraisal。
商务英语词汇术语
最惠国待遇
most-favorednationtreatment-MFNT
-------------------价格条件----------------------
价格术语tradeterm(priceterm)运费freight
单价price码头费wharfage
分三个月，每月平均装运inthreeequalmonthlyshipments
立即装运immediateshipments
即期装运promptshipments
收到信用证后30天内装运shipmentswithin30daysafterreceiptofL/C
允许分批装船partialshipmentnotallowedpartialshipmentnotpermitted
IMF(InternationalMonetaryFund)国际货币基金组织
CTG(CouncilforTradeinGoods)货币贸易理事会
EFTA(EuropeanFreeTradeAssociation)欧洲自由贸易联盟
AFTA(ASEANFreeTradeArea)东盟自由贸易区
JCCT(China-USJointCommissiononCommerceandTrade)中美商贸联委会
发盘(发价)offer
发实盘offerfirm
询盘(询价)inquiry;enquiry
指示性价格priceindication
速复replyimmediately
参考价referenceprice
习惯做法
交易磋商
不受约束
业务洽谈
usualpractice
剑桥商务英语初级完整(词汇)
《新编剑桥商务英语初级学生用书》-VocabularyUnit 1a Job descriptionfrozen:：adj. 冷冻的，冷藏的；pharmaceutical：adj. 制药的；vaccine：n.疫苗，菌苗；authority：n.权利，行政管理机构；recruit：v. 招收，招聘（新成员）output：n.产量；balance sheet：决算表，平衡表；short-list：被列入初选名单；packing：n.包装，包装材料；newsletter：n.（公司、学会等刊印的）业务通讯；qualified：adj.合格的，称职的；publicity：n.宣传、宣扬；court：n.（三面有房屋的）短街；work as an accountant responsible for checking companies’ accountinvolve giving financial advice deal with questions/problem give advice provide a service interview an applicant attend meeting keep a record organize a conference give a presentation attend training session keep a diary organize holidayUnit 1b Working conditionsefficiently：adv. 效率高的；bonus：n.奖金；performance：n.进行，施行；consult：v.咨询，请教；sales performance：销售情况；overtime：n.超时工作，加班；bread down：坏掉，损坏，出毛病；presentation：n.表现、呈现，描述；overall：n.工作服；regulation：n.章程，规则；due：预定的，约定的；term：n.条款，条件；commence：v. 开始，着手；inform sb. of sth. 通知某人某事line manager：部门经理in operation：工作中，生效，实施中arrange…..with：与（同）…一起协商安排consult sb. about sth：向谁请教，咨询，与….商量at the current overtime rate：按现行的加班工资标准Unit 2a Company historyjoint venture：合资企业take over：接收，接管subsidiary：n.子公司roll off：驶离globalization：全球化AG：agent general 总经理turnover：n.营业额，销售比率bn：n.& adj. 十亿shareholder：股东stake：n.股份merchandise：n.商品，货物MNE：multinational enterprise：跨国企业brochure：n.小册子a public limited company：一家上市有限公司Unit 2b Company activitiestotal investment：总投资diagram：n.图标，示意图；van：n.带蓬小型货车，客货两用车assembly plant：装配厂extract：n.摘录，选段grant：n。
商英一级必会术语
常用商务词汇Group 11.寻购，询盘2.订购，订单3.报价，报盘4.承认收到5.收付差额，余额6.交货期7.随函寄出8.由于9.报价，10.与。
做生意Keys to Group 11. enquire for… (v,) enquiry (n)2.order n. v. , place an order on ….3.offer n. v. , empty offer, firm offer4.acknowledge receipt of …5. a balance sheet6.date of delivery7.enclose the catalogue and sample of the products8.due to …9.quote v. quotation n.10.trade with常用商务短语与搭配Group 11. 汇票是由出票人发出的2. 资产负债表，账面价值3. 用信用证来进行支付4．我们接受你方的付款交单还盘5．考虑到与贵公司的长远的业务联系Keys to Group11. The draft is drawn by seller2. The balance sheet (B.C.)，book value3. payment is to be made by letter of credit4．we accept your counter-offer by D/P.5．Taking into the consideration our long-standing business relations with youGroup26．要求我们报的最低价ＣＩＦ7．推销他们的产品8．随函附上目录以供参考9．银行会收到，按发票金额开来的汇票10．订单是要求卖方提供特定的产品Keys to Group26．asks us to quote them the lowest price of CIF7．advertising their products8．enclosing catalogue for our reference9．bank will receive the draft on the document at sight for the amount of your invoice. 10．An order is a request to supply a specified quantity of goodsGroup311．附函告知获悉12．根据你方的寻盘13．寄给你方商品的目录和样本14．价格包含你方5%的佣金15．根据买方要求提供货物Keys to Group311．acknowledging your enclosing letter of Nov.11th12．As per your enquiry13．send you the catalogue and the sample of the products14．The price is inclusive o f your 5 percent commission.15．supply goods on the terms which the buyer statesGroup416．我们订货的条件。
商务英语词汇
商务英语词汇大全abroad adv. 在国外，出国，广泛流传absence n. 缺席，离开absent adj. 不在，不参与absenteeism n.（经常性）旷工，旷职absorb v. 吸收，减轻（困难等）作用或影响abstract n. 摘要access n. 接近（或进入）的机会，享用权v.获得使用计算机数据库的权利accommodation n.设施，住宿account n.会计账目accountancy n会计工作accountant n.会计accounts n.往来账目account for解释，说明account executive n.（广告公司）客户经理accruals n. 增值，应计achieve v. 获得或达到，实现，完成acknowledge v. 承认，告知已收到（某物），承认某人acquire v.获得，得到acquisition n收购，被收购的公司或股份acting adj. 代理的activity n.业务类型actual adj. 实在的，实际的，确实的adapt v. 修改，适应adjust v.整理，使适应administration 实施，经营，行政administer v.管理，实施adopt v. 采纳，批准，挑选某人作候选人advertise v. 公布，做广告ad n.做广告，登广告advertisement n.出公告，做广告advertising n.广告业after-sales service n.售后服务agenda n.议事日程agent n.代理人，经纪人allocate v.分配，配给amalgamation n合并，重组ambition n. 强烈的欲望，野心amortize v. 摊还analyze v 分析，研究analysis n.分析，分析结果的报告analyst n. 分析家，化验员annual adj.每年的，按年度计算的annual general meeting （AGM）股东年会anticipate v. 期望anticipated adj. 期待的appeal n.吸引力apply v. 申请，请求；应用，运用applicant n. 申请人application n.申请，施用，实施appointee n.被任命人appraisal n.估量，估价appreciate v. 赏识，体谅，增值appropriate v.拨出（款项）approve v. 赞成，同意，批准aptitude n.天资，才能arbitrage n.套arbitration n.仲裁arrears n. 欠账assemble v.收集，集合assembly line n. 装配线，流水作业线assess v. 评定，估价asset n. 资产current asset n.流动资产fixed asset n.固定资产frozen asset n. 冻结资产intangible assets n.无形资产liquid assets n.速动资产tangible assets n.有形资产assist v. 援助，协助，出席audit n. 查账，审计automate v. 使某事物自动操作average n.平均，平均水准awareness n. 意识；警觉backing n.财务支持，赞助backhander n. 贿赂backlog n. 积压（工作或订货）bad debt 死账（无法收回的欠款）balance n. 收支差额，余额balance of payments n. 贸易支付差额balance sheet n. 资产负债表bankrupt adj.破产的bankruptcy n.破产bank statement n. 银行结算清单（给帐户的），银行对账单bar chart n. 条形图，柱状图bargain v. 谈判，讲价base n. 基地，根据地batch n. 一批，一组，一群batch production批量生产bear market n.熊市beat v. 超过，胜过behave v. 表现，运转behavior n. 举止，行为，运转情况below-the-line advertising 线下广告，尚未被付款的广告benchmark 衡量标准benefit n. 利益，补助金，保险金得益fringe benefits附加福利Sickness benefit 疾病补助费bid n. 出价，投标takeover bid n. 盘进（一个公司）的出价bill n.账单，票据billboard n. （路边）广告牌，招贴板black adj.违法的in the black 有盈余，贷方black list黑名单，禁止贸易的（货物、公司及个人）名单black Monday n.黑色星期一，指1987年10月国际股票市场崩溃的日子blue chips蓝筹股，绩优股blue-collar adj.蓝领（工人）的Board of Directors n.董事会Bond n.债券Bonus n. 津贴，红利books公司账目book value n. 账面价值，（公司或股票）净值bookkeeper n. 簿记员，记账人boom n. 繁荣，暴涨boost v. 提高，增加，宣扬bottleneck n. 瓶颈，窄路，阻碍bottom adj. 最后的，根本的 v. 到达底部，建立基础bounce v. 支票因签发人无钱而遭拒付并退回brainstorm n./v.点子会议，献计策, 头脑风暴branch n. 分支，分部brand n. 商标，品牌brand leader n.占市场最大份额的品牌，名牌brand loyalty n.（消费者）对品牌的忠实break even v. 收支相抵，不亏不盈break even point 收支相抵点, 盈亏平衡点breakthrough n. 突破brief n. 摘要brochure n. 小册子broker n. 经纪人，代理人bull market 牛市budget n. 预算bulk n. 大量（货物）adj. 大量的bust adj. 破了产的buyout n. 买下全部产权CAD(=Computer Aided Design) 计算机辅助设计call n. 打电话call on v. 呼吁，约请，拜访campaign 战役，运动candidate n.求职者，候选人canteen n. 食堂canvass v. 征求意见，劝说capacity n. 生产额，（最大）产量caption n. 照片或图片下的简短说明capital n. 资本，资金capture v. 赢得cash n. 现金，现付款v. 兑现cash flow n. 现金流量case study n. 案例分析catalogue n. 目录，产品目录catastrophe n. 大灾难，大祸CEO=Chief Executive Officer（美）总经理chain n. 连锁店challenger n.挑战者channel n.(商品流通的)渠道charge n. 使承担，要（价），把…记入…chart n. 图表checkout n.付款台chief adj. 主要的，首席的，总的CIF, 成本保险费加运费circular n.传阅的小册子（传单等）circulate v.传阅claim n./v.要求，索赔client n.委托人，顾客cold adj. 没人找上门来的，生意清淡的commercialize v.使商品化commission n.佣金commitment n.承诺commodity 商品，货物company n. 公司limited (liability) company 股份有限公司public limited company (plc) n.股票上市公司compensate v. 补偿，酬报compensation n补偿，酬金compete v.比赛，竞争competition n.比赛，竞争competitor n.竞争者，对手competitive adj.竞争性的component n. 机器元件、组件、部件，部分concentrated marketing n. 集中营销策略condition n.条件，状况configuration n.设备的结构、组合conflict n. 冲突，争论conglomerate n. 综合商社，多元化集团公司consolidate v. 账目合并consortium n.财团constant adj. 恒定的，不断的，经常的consultant n. 咨询人员，顾问，会诊医生consumables n.消耗品consumer durables n.耐用消费品(如：洗衣机) consumer goods n.消费品，生活资料contingency n. 意外事件continuum n.连续时间contract n. 合同，契约contractor n.承办商，承建人contribute v. 提供，捐献contribution n贡献，捐献，税conversion n. 改装，改造conveyor n. 运送，传递，转让core time n.（弹性工作制的）基本上班时间（员工于此段时间必须上班，弹性只对除此以外的时间有效）cost n. 成本 fixed costs固定成本running costs 日常管理费用variable costs可变成本cost-effective adj.合算的，有效益的costing n.成本计算，成本会计credit n.赊购，赊购制度credit control 赊销管理（检查顾客及时付款的体系）letter of credit信用证credit limit赊销限额credit rating 信贷的信用等级，信誉评价creditor n.债权人，贷方creditworthiness n.信贷价值，信贷信用crisis n.危机，转折点critical adj. 关键的*criticalpath analysis n. 关键途径分析法currency n.货币，流通current adj. 通用的，现行的Current account 往来账户，活期（存款）户current assets n.流动资产current liabilities n. 流动负债customize v. 按顾客的具体要求制造（或改造等）；顾客化cut-throat adj. 残酷的，激烈的cut-price a. 削价（出售）的CV(=curriculum vitae)n. 简历，履历cycle time n.循环时间damages n.损害，损失deadline n. 最后期限deal n. 营业协议，数量v. 交易dealer n. 商人debit n. 借方，欠的钱v.记入账户的借方debt n. 欠款，债务to get into debt 负债to be out of debt 不欠债to pay off a debt 还清债务debtor n.债务人aged debtors 长期债务人declare v.申报，声明decline n./v. 衰退，缓慢，下降decrease v. 减少deduct v.扣除，减去default n. 违约，未履行defect n. 缺陷defective adj.有缺点的defer v. 推迟deferred payments n. 延期支付deficit n. 赤字delivery cycle n.交货周期demand management n.需求规划decorticated adj. 消极的，冷谈的deposit n. 储蓄，预付（定金）depot n. 仓库depreciate v.贬值，（对资产）折旧depressing adj. 令人沮丧的deputy n. 代理人，副职，代理devalue v. 货币贬值（相对于其它货币）diet n. 饮食，食物，特种饮食differentiation n. 区分，鉴别dimensions n. 尺寸，面积，规模direct v管理，指导director n.经理，主管Managing Director n.总经理direct cost n. 直接成本direct mail n.（商店为招揽生意而向人们投寄的）直接邮件direct selling n.直销，直接销售directory n.指南，号码簿discount n.折扣，贴现dismiss v.让……离开，打发走dismissal n. 打发走dispatch n./v. 调遣display n./v. 展出，显示dispose v.安排，处理（事务）dispose of 去掉，清除distribution n分配，分发，分送产品diversify v.从事多种经营；多样化divest v.剥夺dividend n. 股息，红利，年息division n. 部门dog n. 滞销品down-market a./ad.低档商品的down-time/downtime n. 设备闲置期DP(=Data Processing) n. 计算机数据处理，计算机数据处理部门dramatic adj. 戏剧性的drive积极性，能动due adj. 应付的，预期的dynamic 有活力的earnings n. 工资,收入efficiency n. 效率endorse v.背书，接受engage v. 雇用entitle v. 授权entitlement n.应得的权利holiday entitlement n. 休假权equity n.股东权益equity capital股本equities 普通股，股estimated demand n.估计需求evaluate v. 估价，评价eventual adj.最终exaggerate v. 夸张exceed v. 超过exhibit n.展览，表现expenditure n花费，支出额expense n.费用，支出expense account n. 费用帐户expenses n.费用，业务津贴expertise n.专长，专门知识和技能exposure n.公众对某一产品或公司的知悉；广告所达到的观众总数facilities n.用于生产的设备、器材facilities layout n.设备的布局规划、计划facilities location n.设备安置factoring n.折价购买债券fail-safe system n.安全系统feasibility study n.可行性研究feedback n. 反馈，反馈的信息field n.办公室外边，具体业务file n. 文件集，卷宗，档案，文件v. 归档fill v. 充任finance n. 资金，财政v. 提供资金financial adj. 财政的financing n. 提供资金，筹借资金finished goods n. 制成品firm n. 公司fire v. 解雇fix v. 确定，使固定在fix up v. 解决，商妥fiscal adj. 国库的，财政的flagship n. 同类中最成功的商品，佼佼者flexible adj. 有弹性的，灵活的flextime n. 弹性工作时间制flier(=flyer) n. 促销传单float v. 发行股票flop n. 失败flow shop n. 车间fluctuate v. 波动，涨落，起伏FOB, n. 离岸价follow-up n. 细节落实，接连要做的事forecast v. 预测four P's 指产品produce、价格price、地点place、促销promotionframework n. 框架，结构franchise n. 特许经销权v.特许经销franchisee n. 特许经营人franchiser n.授予特许经营权者fraud n. 欺骗freebie n.(非正式的）赠品，免费促销的商品freelance n.& adj. 自由职业者（的）funds n. 资金，基金futures n. 期货交易gap n. 缺口，空隙gearing n. 配称（即定息债务与股份资本之间的比率）gimmick n. 好主意，好点子goal n. 目标going adj. 进行的，运转中的going rate n. 产品的市场价格goods n. 货物，商品goodwill n. 声誉go public v. 首次公开发行股票grapple with v. 与……搏斗，尽力解决grievance n. 申诉，抱怨gross adj. 总的，毛的gross margin n. 毛利率gross profit n. 毛利gross yield n. 毛收益gradually adv. 逐渐地group n. （由若干公司联合而成的）集团grow v. 增长，扩大growth n. 增长，发展guarantee n. 保证，保单guidelines n. 指导方针，准则hand in v. 呈送hand in one's notice 递交辞呈handle v. 经营hands on adj. 有直接经验的hard sell n. 强行推销hazard n. 危险，危害行为head n. 主管，负责health and safety n. 健康和安全hedge n. 套期保值hidden adj. 隐藏的，不明显的hierarchy n. 等级制度，统治集团，领导层hire v. 雇用hire purchase n. 分期付款购物法hit v. 击中，到达holder n. 持有者holding company n. 控股公司hostile adj. 不友好的，恶意的HRD n. 人力资源发展部human resources n. 人力资源hype n. 天花乱坠的（夸张）广告宣传impact n. 冲击，强烈影响implement v. 实施，执行implication n 隐含意义incentive n. 刺激；鼓励income n. 工资或薪金收入，经营或投资的收入earned income 劳动收入，劳动所得unearned income 非劳动收入，投资所得increment v. 定期增加incur v 招致，承担indemnity n. 偿还，赔偿index n. 指数，索引retail price index 零售价格指数indirect costs n. 间接成本induction n. 就职industrial adj. 工业的industrial action n.（罢工、怠工等）劳工行动industrial relations n. 劳资关系inefficiency n. 低效率，不称职inflate v. 抬高（物价），使通货等）膨胀inflation n. 通货膨胀infringe v. 违法，违章initial adj. 初步的innovate v. 革新input n. 投入insolvent adj. 无清偿力的installment n. 部分，分期付款insure v. 给……保险，投保insurance n. 保险interest n. 利息，兴趣interest rate n. 利率interim n. 中期，过渡期间intermittent production n. 阶段性生产interview n./v. 面试interviewee n. 被面试的人interviewer n. 主持面试的人，招聘者introduce v. 介绍，提出inventory n. 库存buffer inventory 用于应付突发性需求的存货capacity inventory 用于将来某时使用的存货cycle inventory n. 循环盘存decoupling inventory保险性存货（以应付万一）finished goods inventory制成品存货（盘存）pipeline inventory n. 在途存货raw materials inventory n. 原材料存货work-in-progress inventory在制品盘存（存货）invest v. 投资investment n. 投资investor n. 投资者invoice n. 发票v. 给（某人）开发票irrevocable adj. 不可撤消的，不能改变的issue n. 发行股票rights issue n. 优先认股权IT=Information Technology 信息技术item n. 货物，条目，条款job n. 工作job description 工作说明，职务说明job lot n. 一次生产的部分或少数产品job mobility 工作流动job rotation 工作轮换job satisfaction 工作的满意感（自豪感）job shop n. 专门车间jobbing n. 为一次性的或小的订货需求而特设的生产制度joint adj. 联合的joint bank account（几人的）联合银行存款账户journal n. 专业杂志jurisdiction n. 管辖（权）junk bonds n. 低档（风险）债券，垃圾债券junk mail n.（未经收信人要求的）直接邮寄的广告宣传just-in-time n. 无库存制度key adj. 主要的，关键的knockdown adj. （价格）很低的know-how n. 专门技术label n. 标签，标牌v.加标签，加上标牌labor n. 劳动，工作，劳动力labor market 劳动力市场labor relations 劳资关系labor shortage 劳动力短缺launch v.推出一种新产品n. 新产品的推出lay-off/layoff n./v. 临时解雇layout n. 工厂的布局lead v. 领先，领导lead time n. 完成某项活动所需的时间leaflet n. 广告印刷传单lease n. 租借，租赁物legal adj. 合法的lend v. 出借，贷款lessee n. 承租人lesser n. 出租人ledger n. 分类帐nominal ledger n. 记名帐purchase ledger n. 进货sales ledger n. 销货帐leverage n. 杠杆比率liability n. 负债liabilities n. 债务license n. 许可证license v. 许可，批准life cycle n. 寿命周期likely adj. 可能的line process 流水线（组装）link n. 关系，联系，环liquid adj. 易转换成现款的liquidate v. 清算liquidity n. 拥有变现力liquidation n. 清理（关闭公司），清算liquidator n. 清算人，公司资产清理人listed adj. 登记注册的listing n. 上市公司名录literature n. （说明书类的）印刷品，宣传品litigate v. 提出诉讼loan n./v. 贷款，暂借logo n. 企业的特有标记lose v. 亏损loser n. 失败者loss n. 损失lot n. 批，量loyalty n. 忠诚，忠实magazine n. 杂志，期刊mail shot n. 邮购maintain v. 维持，保持maintenance n. 维持，坚持major adj. 重大的，主要的，较大的majority shareholding 绝对控股make n. 产品的牌子或型号make-to-order adj. 根据订货而生产的产品make-to-stock adj. 指那些在未收到订货时就已生产了的产品management n. 管理，管理部门middle management n. 中层管理人员senior management n. 高层管理人员managerial adj. 管理人员的，管理方面的manager n. 经理plant manager n. 工厂负责人line manager n. 基层负责人staff manager n. 部门经理助理management accounts n. 管理帐目matrix management n. 矩阵管理management information system(MIS) n. 管理信息系统manning n. 人员配备manpower n. 劳动力manpower resources n. 劳动力资源manual adj. 体力的，人工的，蓝领的manufacture v. （用机器）制造manufacturer n. 制造者（厂、商、公司）manufacturing adj. 制造的manufacturing industry 制造业margin n. 利润gross margin n. 毛利率net margin n. 净利润mark-up v. 标高售价，加价market n. 市场；产品可能的销量down market adv./ adj. 低档商品地/的up market adj./adv. 高档商品的/地marketing mix n. 综合营销策略，指定价、促销、产品等策略的配合market leader n. 市场上的主导公司market niche n. 小摊位，专业市场的一个小部分market penetration n. 市场渗入market segmentation 市场划分market share n. 市场占有率，市场份额mass-marketing n. 大众营销术master production schedule n.主要生产计划material requirements planning(MRP) n.计算生产中所需材料的方法materials handling n. 材料管理，材料控制maximize v. 使增至最大限度、最大化measure n. 措施，步骤media n. 新闻工具，传媒mass media 大众传媒（如电视、广播、报纸等）merchandising n. （在商店中）通过对商品的摆放与促销进行经营merge v. 联合，合并merger n. （公司，企业等的）合并merit n. 优点，值得，应受method study n. 方法研究middleman n. 中间人，经纪人full milk n. 全脂牛奶skimmed milk n. 脱脂乳minimize v. 使减至最小限度，最小化mission n. 公司的长期目标和原则mobility n. 流动性，可移性moderately adv. 中等地，适度地monopoly n. 垄断，独占mortgage n./v. 抵押motivate v. 激励，激发……的积极性motivated adj. 有积极性的motivation n. 提供动机，积极性，动力motive n. 动机negotiate v. 谈判negotiable adj. 可谈判的，可转让的net adj. 净的，纯的network n. 网络niche n. 专业市场中的小摊位notice n. 通知，辞职申请，离职通知objective n. 目标，目的obsolete adj. 过时的，淘汰的，废弃的offer n. 报价，发盘offer v. 开价off-season adj./adv. 淡季的off-the-shelf adj. 非专门设计的off-the-peg adj. 标准的，非顾客化的opening n. 空位operate v. 操作，经营，管理operating profits营业利润operations chart n.经营（管理）表operations scheduling n. 生产经营进度表opportunity n. 机会optimize v. 优化option n. 选择权share option n. 期权organigram n. 组织图organization chart n. 公司组织机构图orient v. 定向，指引orientation n. 倾向，方向；熟悉，介绍情况outcome n. 结果outlay n. 开销，支出，费用outlet n. 商店a retail outlet 零售店outgoings n. 开支，开销outlined adj. 概括，勾勒的草图output n. 产量outsource v. 外购产品或由外单位制做产品outstanding adj. 未付款的，应收的over-demand n. 求过于供overdraft n. 透支overdraft facility 透支限额overdraw v. 透支overhead costs n. 营业成本overheads n. 企业一般管理费用overpay n. 多付（款）overtime n. 加班overview n. 概述，概观owe v. 欠钱，应付.(=per annum) n. 每年packaging n. 包装物；包装parent company n. 母公司，总公司part-time adj. 部分时间工作的，业余的participate v. 参加，分享 (in)partnership n. 合伙（关系），合伙，合伙企业patent n. 专利pay n. 工资，酬金v. 付钱，付报酬take-home pay 实得工资payroll n. 雇员名单，工资表peak n. 峰值，顶点penetrate v. 渗透，打入（市场）penetration n. 目标市场的占有份额pension n. 养老金，退休金perform v. 表现，执行performance n. 进行，表现工作情况performance appraisal n. 工作情况评估perk n. 额外待遇（交通、保健、保险等）personnel n. 员工，人员petty cash n. 零用现金phase out n. 分阶段停止使用pick v. 提取生产用零部件或给顾客发货picking list n. 用于择取生产或运输订货的表格pie chart n. 饼形图pilot n. 小规模试验pipeline n. 管道，渠道plant capacity n. 生产规模，生产能力plot v. 标绘，策划plough back n. 将获利进行再投资point of sale (POS) n. 销售点policy n. 政策，规定, 保险单portfolio n. （投资）组合portfolio management n. 组合证券管理post n. 邮件，邮局；职位position n. 职位potential n. 潜在力，潜势power n. 能力purchasing power 购买力PR=Public Relations 公共关系preference shares n. 优先股price n. 价格market price 市场价，市价retail price 零售价probation n. 试用期product n. 产品production cycle n. 生产周期production schedule n. 生产计划product life cycle n. 产品生命周期product mix n.产品组合（种类和数量的组合）productive adj. 生产的，多产的profile n. 简介形象特征profit n. 利润operating profit n. 营业利润profit and loss account n. 损益账户project v. 预测promote v . 推销promotion n. 提升，升级proposal n. 建议，计划prospect n. 预期，展望prospectus n. 计划书，说明书prosperity n. 繁荣，兴隆prototype n. 原型，样品publicity n. 引起公众注意public adj. 公众的，公开的go public 上市public sector 公有企业publicity n. 公开场合，名声，宣传publics n.公众，（有共同兴趣的）人或社会人士punctual adj. 准时的punctuality n. 准时purchase v. & n. 购买purchaser n. 买主，采购人QC(=Quality Circle) n. 质检人员qualify v. 有资格，胜任qualified adj. 有资格的，胜任的，合格的qualification n. 资格，资格证明quality n. 质量quality assurance n. 质量保证quality control 质量控制，质量管理quarterly adj./adv. 季度的，按季度questionnaire n. 调查表，问卷quote n. 报价，股票牌价quotation n. 报价，股票牌价Ｒ＆ＤResearch and Development 研究与开发radically adv. 根本地，彻底地raise n.（美）增薪v.增加，提高；提出，引起range n. 系列产品rank n./v. 排名rapport n. 密切的关系，轻松愉快的气氛rate n. 比率，费用fixed rate 固定费用，固定汇率going rate 现行利率，现行汇率rating 评定结果ratio n. 比率rationalize v. 使更有效，使更合理raw adj. 原料状态的，未加工的raw material n. 原材料receive v. 得到receipt n. 收据receiver n. 接管人，清算人accounts receivable 应收帐receivership n. 破产管理recession n. 萧条reckon v. 估算，认为recognize v. 承认reconcile v. 使……相吻合，核对，调和recoup v. 扣除，赔偿recover v. 重新获得，恢复recovery n. 重获，恢复recruit v. 招聘，征募n. 新招收的人员recruitment n. 新成员的吸收red n. 红色in the red 赤字，负债reduce v. 减少reduction n. 减少redundant adj. 过多的，被解雇的redundancy n. 裁员，解雇reference n. 参考，参考资料reference number (Ref. No.) 产品的参考号码refund n./v. 归还，偿还region n. 地区reimburse v. 偿还，报销reject n./v. 拒绝reliability n. 可靠性relief n. 减轻，解除，救济relocate v. 调动，重新安置remuneration n. 酬报，酬金rent v. 租 n. 租金rep （代表）的缩写report to v. 低于（某人），隶属，从属reposition v. (为商品)重新定位represent v. 代表，代理representative n. 代理人，代表reputation n. 名声，声望reputable adj. 名声/名誉好的reserves n. 储量金，准备金resign v. 放弃，辞去resignation n. 辞职resistance n. 阻力，抵触情绪respond v. 回答，答复response n. 回答，答复restore v. 恢复result/results n. 结果，效果retail n./v. 零售retailer n. 零售商retained earnings n. 留存收益retire v. 退休retirement n. 退休return n. 投资报酬return on investment (ROI) n. 投资收入，投资报酬revenue n. 岁入，税收review v./n. 检查reward n./v. 报答，报酬，奖赏rework v. （因劣质而）重作risk capital n. 风险资本rival n. 竞争者，对手adj.竞争的rocket v. 急速上升，直线上升，飞升ROI Return on Investment 投资利润roughly adv. 粗略地round adj. 整数表示的，大约round trip 往返的行程royalty n. 特许权，专利权税run v. 管理，经营running adj. 运转的sack v. 解雇sales force 销售人员sample n. 样品v. 试验；抽样检验saturation n. （市场的）饱和（状态）saturate v. 饱和save v. 节省，储蓄savings n. 存款scale n. 刻度，层次scapegoat n. 替罪羊scare adj. 缺乏的，不足的scrap n. 废料或废品seasonal adj. 季节性的section n. 部门 sector n. 部门securities n. 债券及有价证券segment n. 部分v. 将市场划分成不同的部分segmentation n. 将市场划分成不同的部门semi-skilled adj. 半熟练的settle v. 解决，决定settlement n. 解决，清偿，支付service n. 服务，帮佣services n. 专业服务settle v. 安排，支付set up v. 创立share n. 股份shareholder n. 股东shelf-life n. 货架期（商品可以陈列在货架上的时间shift n. 轮班showroom n. 陈列室simulation n. 模拟shop n. 商店closed shop 限制行业（只允许本工会会员）open shop 开放行业（非会员可从事的工作）shop steward 工会管事shop floor 生产场所shortlist n.供最后选择的候选人名单v. 把……列入最后的候选人名单sick leave 病假sick note 病假条sick pay 病假工资skilled employee n. 熟练工人skimming n. 高额定价，撇奶油式定价slogan n. 销售口号slump n. 暴跌a slump in sales 销售暴跌soft-sell n.劝诱销售（术），软销售（手段）software n. 软件sole adj. 仅有的，单独的sole distributor 独家分销商solvent adj. 有偿付能力的sourcing n. 得到供货spare part n. 零部件specification n. 产品说明split v. 分离spokesman n. 发言人sponsor n. 赞助者（为了商品的广告宣传）spread n. （股票买价和卖价的）差额stable adj. 稳定的staff n. 职员stag n. 投机认股者v. 炒买炒卖stagnant adj. 停滞的，萧条的statute n. 成文法statutory adj. 法定的steadily adv. 稳定地，平稳地stock n. 库存，股票stock exchange n. 证券交易所stockbroker n. 股票经纪人stock controller 库房管理者storage n. 贮藏，库存量strategy n. 战略streamline v. 精简机构，提高效率stress n. 压力，紧迫strike n. 罢工structure n. 结构，设备subcontract v. 分包（工程项目），转包subordinate n. 下级adj.下级的subscribe v. 认购subsidiary n. 子公司subsidize v. 补贴，资助subsidy n. 补助金substantially adv. 大量地，大幅度地summarize v. 概括，总结superior n. 上级，长官supervisor n. 监督人，管理人supervisory adj. 监督的，管理的supply n./v. 供给，提供survey n 调查SWOT analysis n. SWOT分析是分析一个公司或一个项目的优点、弱点、机会和风险synergy n. 协作tactic n. 战术，兵法tailor v. 特制产品tailor made products 特制产品take on 雇用takeover n. 接管target n. 目标v. 把……作为目标tariff n. 关税；价目表task n. 任务，工作task force n. 突击队，攻关小队（为完成某项任务而在一起的一组人）tax n. 税，税金capital gains tax n. 资本收益税corporation tax n. 公司税，法人税income tax n. 所得税value added tax 增值税tax allowance 免减税tax avoidance 避税taxable 可征税的taxation 征税tax-deductible 在计算所得税时予以扣除的telesales n. 电话销售，电话售货temporary adj. 暂时的temporary post 临时职位tender n./v. 投标territory n. （销售）区域tie n. 关系，联系throughput n. 工厂的总产量TQC(=Total Quality Control) n.全面质量管理track record n. 追踪记录，业绩trade n./v. 商业，生意；交易，经商balance of trade 贸易平衡trading profit 贸易利润insider trading 内部交易trade mark 商标trade union 工会trainee n. 受培训者transaction n. 交易，业务transfer n./v. 传输，转让transformation n. 加工transparency n. (投影用)透明胶片treasurer n. 司库，掌管财务的人treasury n. 国库，财政部trend n. 趋势，时尚trouble-shooting n. 解决问题turnover n. 营业额，员工流动的比率staff turnover 人员换手率stock turnover 股票换手率undertake v.从事、同意做某事undifferentiated marketing n. 无差异性营销策略uneconomical adj. 不经济的，浪费unemployment n. 失业unemployment benefit n.失业津贴unit n. 单位unit cost n. 单位成本update v. 使现代化up to date adj./adv.流行的，现行的，时髦的upgrade v. 升级，增加upturn n. 使向上，使朝上USP 唯一的销售计划vacancy n. 空缺vacant adj. 空缺的value n./v. 价值，估价valuation n. 价值value-added n. 增加值variable n. 可变物variation n. 变化，变更variety n. 多样化a variety of 多种多样的vary v. 改变，修改VAT Value Added Tax 增值税vendor n. 卖主（公司或个人）venture n. 冒险，投机venue n. 地点，集合地点viable adj. 可行的viability n. 可行性vision n. 设想，公司的长期目标vocation n. 行业，职业vocational adj. 行业的，职业的wage n. （周）工资wage freeze n. 工资冻结warehouse n. 仓库，货栈wealth n. 财富，资源wealthy adj. 富裕的，丰富的welfare n. 福利white-collar 白领阶层white goods n. 如洗衣机等用在厨房中的产品wholesale n./adj./adv. 批发wholesaler 批发商wind up v. 关闭公司withdraw v. 拿走，收回，退出withdrawal n. 拿走，收回，退出wholesale n./a. 批发；批发的wholesaler n. 批发商work n. 工作working conditions n. 工作条件work-in-progress n. 工作过程workload n. 工作量work order n. （包括原料、半成品、成品的）全部存货总量work station 工作位置working capital n. 营运资本，营运资金write off v. 取消write-off n. 债务的取消yield n. 有效产量zero defect n. 合格产品zero inventory n. 零存货。
商务英语基础知识
（2008-10-30）
一、各类货运提单名词解释 1)提单 BILL OF LADING（简写B/L）是指一种用以证明海上运输合同和货物由承运人接管或装船，以及承运人据以保证在目的港交付的单证。 2)货运提单 HOUSE B/L 是指由货运代理人签发的提单。货运提单往往是货物从内陆运出并运至内陆时签发的。国际货代通常都使用此种提单。一般货代为满足客户的倒签或其他船东无法满足的要求时也使用这种提单。 3)船东提单MASTER B/L 是指由船东签发的提单。 4)已装船提单 SHIPPED OR BOARD B/L 指承运人向托运人签发的货物已经装船的提单。 5)收货待运提单或待运提单 RECEIVED FOR SHIPPING B/L 指承运人虽已收到货物但尚未装船时签发的提单。 6)直达提单 DIRECT B/L 指货物自装货港装船后，中途不经换船直接驶到卸货港卸货而签发的提单。 8)联运提单或称转船提单 THROUGH B/L 指承运人在装货港签发的中途得以转船运输而至目的港的提单。 9)多式联运提单 MT B/L 指货物由海上、内河、铁路、公路、航空等两种或多种运输方式进行联合运输而签的适用于全程运输的提单。 10)班轮提单 LINER B/L 班轮是在一定的航线上按照公布的时间表，在规定的港口间连续从事货运的船舶。班轮可分定线定期和定线不定期两种。 11)租船合同提单 CHARTER PARTY B/L 一般指用租船承运租船人的全部货物，船东签给租船人的提单，或者并非全部装运租船人的货物，而由船东或租船人所签发的提单。 12)记名提单 STRAIGHT B/L 是指只有提单上指名的收货人可以提货的提单，一般不具备流通性。
二．汇票条款 汇票属于金融单据(Financial Documents)，是一种可转让的有价证券。目前绝大多数跟单信用证都有凭汇票支付款项的规定。汇票的各项内容必须严格符合有关条款的规定 ，不得随意涂改。下面是一些国外来证中所常见的汇票条款，供参考。 例1 All drafts must be marked“Drawn under the Royal Bank Of Canada， Montreal L／C No．XXX dated XXX and Banco de Chile， Santiago Credit No．XXX dated XXX．”上述出票条款(Drawn Clause)中有两家银行、两个信用证号码，两个开证日期。前者是转开证行也是指定的付款行或保兑行，后者是原始开证行。由于原始开证行与通知行无代理关系，因此通过另一家银行转开信用证，这样就出现两家银行、两个证号、和两个开证日期的条款，出口人在开立汇票时须按该条款的要求缮制。 注；在一般正常的情况下，出票条款中只打：一家开证行 、一个证号及一个开证日期。 例2 Draft must be drawn for HK$ equivalent of invoice value (RMB)converted at negotiating bank’s buying rate of exchange on day of negotiation． 上述条款摘自香港来证，信用证及买卖合同的币制均为外汇人民币，因汇票须在香港银行以港币支付，所以来证加列上述条款：，我可按议付日中国银行的港币买入价将外汇人民币折成港币开立汇票。例3 Draft to be enfaced with the following clause： "Payable with interest at bank’s current rate of interest pertaining to the currency of this bill from date hereof to the date of payment. 上述条款要求在汇票上注明开证行自汇票开发的日期(即议付日期)起至其转向进口人收回垫款之日止这段时间的利息 ，开证人应按条款规定偿付给开证行。事实上这是开证行与进口人之间的利息结算，与出口人无关。但出口人须按此条款缮制汇票，以符合信用证要求(一般由银行代加)。 例4 Draft at 90 days sight． We are authorized to pay interest at the rate of 9 ％ p．a． for full invoice value at maturity． Invoice and draft must show the amount of interest ． 上述条款是90天远期汇票，见票后起算。开证行被授权按年息9厘计息到期付款。 发票与汇票上必须显示利息金额 。此条款表明货款金额连同利息都可于见票90天后在信用证项下支付，这就是真远期加利息。在发票上应打出Plus 90 days interest XXXX 然后再把货款加利息的总金额打在下面，汇票上应打出：“The amount of 90 days interest at 9％ p．a． being XXXX is included”例5 Drafts for 50％ invoice value payable at sight and for remaining 50％payable at 30 days after sight free of interest．(L／C amount USD20，000)Documents to be released after full pay meritof invoice Value． 上述条款系即期与远期信用证结合，应开两张汇票，半数即期付款，半数见票30天后付款，不计利息。开证行于收到全部货款后放单。 例6 Drafts at 180 days after sight drawn on Snitama Bank Ltd., Tokyo Office． Usance drafts drawn Under this L／C are to be negotiated at sight basis. Discount charges and acceptance commission are for account of accountee． 上述条款由日本银行开来，汇票开立远期见票180天付款， 但可即期议付，其承兑费和贴现费均由开证人负担。对受益人来说是即期信用证，通常称为假远期信用证。 例7 Documentary Credit available with yourselves by payment against presentation of the documents detailed herein．．．．． 上述条款意为：该信用证可由通知行凭受益人提供证内所规定的单据付款，不需要提供汇票。 例8 Available by draft accompanied by the documents specified herein．上述条款需凭汇票支款，但未明确汇票的付款人。此种情况，我汇票应以开证行为付款人。 例9 90％ of the total L／C amount is payable at sight and 10％ will be payable when the buyers issue a no objection certificate for payment of this amount. 这是利比亚来证条款：90％即期付款赎单，其余10％货款 须待开证人签发“无异议证明书”后，开证行才予付款。 什么时候签发“无异议证明书”，条款未作明确规定，这就给出口人带来了事后一连串的催理工作。 例10 We hereby establish this Irrevocable Credit which is available against beneficiary’s drafts drawn induplicate on applicant at 30 days sight free of interest for 100％ of invoice value． "Document against acceptance"． 上述条款见于新加坡来证中，是真远期，见票30天付款， 不计利息，承兑交单(D／A)。这承兑交单是开证行与开证 人之间的事，与受益人无关。汇票到达开证行后经开证人承兑，银行即交付单据。至于信用证项下货款，开证行保证在30天到期时偿付与议付行。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
1. sole proprietorship: (个人企业) A business that is established, owned, operated and often financed by one person. 2. partnership: (合伙企业) An association of two or more individuals who agree to operate a business together for profit. 3. corporation: (公司) A legal entity with an existence and life separate from its owner, who therefore are not personally liable for the entity’s debts. A corporation is chartered by the state in which it is formed and can own property, enter into contracts, sue and be sued, and engage in business operations under the terms of its charter. 4. franchising: (特许企业) A form of business organization based on a business arrangement between a franchisor, which supplies the product concept, and the franchisee, who sells the goods or services of the franchisor in a certain geographic area . 5. trade credit: (商业信用) The extension for credit by the seller to the buyer between the time the buyer receives the goods or services and when it pays for them. 6. factoring: (贴现) A form of short-term financing in which a firm sells its accounts receivable outright at a discount to a factor . 7. bond: (债券) Long-term debt obligations (liabilities) issued by corporations and government. 8. preferred stock: (优先股) An equity security for which the dividend amount is set at the time the stock is issued. 9. demand deposit: (活期存款) Money kept in checking accounts that can be withdrawn by depositors on demand. 10. time deposit: (定期存款) Deposit at a bank or other financial institution that pay interest but cannot be withdrawn on demand. 11. central bank: (中央银行) Government institutions with authority over the size and growth of the national monetary stock . Central banks frequently regulate commercial banks and usually act as the government’s fiscal agent. 12. discount rate: (贴现率) The interest rate that central bank charges its member banks. 13. reserve requirement: (准备金要求) It requires banks that are members of the central bank to hold some of their deposits in cash in their vaults of in an account at a district bank. 14. balance sheet: (资产负债表) Financial statement that shows assets, liabilities, and owner’s equity on a given date; also known as a statement of financial position . 15. income statement: (损益表) Financial statement showing how a business’s revenues compare with expenses for a given period of time . 16. assets: (资产) Physical objects and intangible rights that have economic value to the owner . 17. liabilities: (负债) Debts or obligations that are owned to individuals or organizations . 18. owners’ equity: (所有者权益) Portion of a company’s assets that belongs to the owners after obligations to all creditors have been met. 19. working capital: (营运资本) Current assets minus current liabilities. 20. current ratio: (流动比率) Measure of a company’s short-term liquidity, calculated by dividing current assets by current liabilities. Current Ratio = Current Assets/Current Liabilities 21. quick ratio: (速动比率) Measure of a company’s short-term liquidity, calculated by adding cash, marketable securities, and receivables, and then dividing that sum by current liabilities; also known as the acid-test ratio. Quick Ratio = Cash + Marketable Securities + Receivables/Current Liabilities 22. return on investment: (投资收益率)
Profit from an investment as a percentage of the amount invested. 23. earnings per share: (每股收益) Measure of a company’s profitability for each share of outstanding stock, calculated by dividing net income after taxes by shares of common stock outstanding. Earnings per Share = Net Income after Taxes/Number of Average Shares Outstanding 24. price-earnings (P/E) ratio: (市盈率)
The current market price of a stock divided by its annual earnings per share. P/E Ratio = Market Price per Share of Common Stock/Earning per Share of Common Stock 25. dividend yield: (收益率)
A measure of the return on an investment calculated by dividing dividends per year by current share price. Dividend Yield = Dividends per Share of Common Stock/Market Price per Share of Common Stock 26. primary market: (一级市场)
First buying opportunity for new security; the first opportunity that investors have to buy a newly issued security. After the first purchases, subsequent trading is in the secondary market. 27. secondary market: (二级市场) The market where investors buy securities from other investors rather than from an issuing company. All stock exchanges are part of the secondary market.