bidder (n.) person who makes an offer投标人
[例] The company will go to the highest bidder.考生如果怕自己错过考试报名时间和考试时间的话，可以 免费预约短信提醒，届时会以短信的方式提醒大家报名和考试时间。
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.
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.
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.
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.
bonus (n.) additional payment奖金，红利
[例] Our department manager has been given an annual bonus for his good performance.
book ] (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 assets as recorded in the company’s books帐面价值
[例] Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.
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,跳票
[例] Two of my cheques were bounced last week.
branch 1.(n.) local office of a large business分公司
[例] We have branches throughout the country.
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 loss收支平衡
[例] We just broke even last year.
breakeven point point at which revenue equals costs 收支平衡点
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
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
budget (n.) plan of forecast income and expenditure收支预算
[例] Generally a functional budget is draw up for each functional area within an organization.
buyer’s market (n) a situation where certain products are in plentiful supply, resulting in low price and good credit term for buyers 买方市场
[例] Too many entrants into this market created a buyer’s market in TVs.
[反义词] seller’s marker
by-product (n.) substance produced during the making of sth else 副产品
[例] Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.
campaign [ kAm5pein ] (n.) plan of action(商业)活动
[例] advertising campaign
candidate (n.) person who puts himself/herself forward for a job候选人，应聘者
[例] Several managers normally interview one candidate because this increases the likelihood of making a good choice.
capacity (n.) amount which can be produced生产能力
[例] We are working at full capacity.
capital (n.) money, property and assets used in a business(投入)资本
[例] One company can open just one capital account in the bank according to the Chinese regulation.
captive market (n) a situation where buyer’s have no choice of goods or have to deal with only one seller 垄断市场
[例] This firm is the only manufacture of CD players in the country and gains a lot from such captive market. [同义词] monopoly
case study (n.) a training technique based on solving a case or problem facing an organization案例分析
[例] In MBA study, we should learn how to make good case study.
cash 1. (n.) money in notes and coins现金
[例] Carrying cash is very dangerous and inconvenient for foreign travelers.
[同义词] money, currency
2. (v.) exchange a cheque for cash兑现(支票)
catalogue [US catalog] a sales publication which lists products and prices产品目录
[例] When doing import trading, you should get to know the exporter’s catalogue.
[同义词] list, inventory
channel (n.) means by which goods pass from one place to another(销售)渠道
[例] The main distribution channel is through supermarkets.
Distribution channel 分销渠道
chart (n.) diagram which displays information visually 图表
[例] Please draw a chart on sales volume of this month.
bar chart uses columns to show relative heights直方图
flow chart shows process from first to last step流程图
organization chart (n.) a chart which shows how a job relates to other jobs and where it fits in the overall 组织机构图
[例] Please give me an organization chart of that company .
pie chart shows data in a circle cut up into segments圆型图
cheque (n.) [US check] note ordering a bank to pay money to the person/company whose name is written on the cheque支票
[例] You need to have the drawer endorsed first, then go to the bank to encash the cheque.
circular (n.) a copied leaflet which is sent to people 传单，大量分发的广告页
[例] Have you seen the circular handed out in the street?
[同义词] notice, advertisement
claim[ kleim ] 1. (n.) request for money索赔
[例] We put in an insurance claim after the accident.
2. (v.) ask for money索赔
[例] We claimed $50,000 for the damaged car.
clear (v) 1.to dispose of goods 抛售
[例] The stock sold their goods at cost price in an attempt to clear old stock.
2.to pass goods through customs 清关
[例] clear the goods
client (n.) person or company buying a service客户
[例] Nowadays good service is a very important aspect to the bank’s clients.
commercial (adj.) of or relating to commerce 商业的
[例] commercial area
[同义词] trading, mercantile
commission (n.) proportionate amount of money paid to a sales person/agent, usually a percentage of the sales made佣金
[例] We offered the agent a 10% commission.
public limited company (plc) company whose shares can be bought on the Stock Exchange股票上市公司
compensate (v.) give something such as money to someone for loss or damage补偿
[例] The director decided to compensate those who had been hurt in the working accident.
compensation (n.) something, usually money, given to someone for loss or damage 赔偿(金)
condition (n.) 1. general state 状态2. term of a contract 条款