passes bad checks 开空头支票 have a bad name 名声不佳（＝get a bad name） go to the bad 堕落；亏损 The department store was $300,000 to the bad in 1997. 那家百货公司在1997年亏损了30万美元。 The bank wrote off one million pounds in bad debts. 银行注销100万英镑坏账。 Each dealer accused the other of bad faith. 交易商相互指责对方欺诈。 It was found that the goods had been sold in bad faith. 这批货物被发现已在存心欺骗的情况下售出。 例 BEC中级词汇精选（17）
n. 收支差额，余额 v. 使均衡 balance balance sheet 资产负债表【列明公司的贷记(credit)及借记(debt)数字与差额】 balance of payments 贸易支付差额（一国出口的货物和服务总额与进口之差） 短语 a bank balance 银行余额 off balance 不稳 in the balance 悬而未决 on balance 总的来说 Our plans were left hanging in the balance. 我们的计划被搁置下来处于悬而未决的状态。 Resolution of these matters is still in the balance. 这些事情的结果尚未可知。 The balance of the wages was devoted to new books on flower culture. 剩下来的工资全用来购买花卉栽培的新书上了。 My accounts balance for the first time this year. 我的账上今年第一次出现收支平衡！ n. ①破产人 ②破产公司 v. ①使破产 adj. ①破产的 ②无力偿还债务的 例 bankrupt go bankrupt 破产 be declared bankrupt 宣告破产 短语 play the bankrupt 破产，不能偿还债务骗钱；【喻】有负别人的信托 bankrupt of 完全缺乏，完全丧失 bankrupt in 完全缺乏，完全丧失 例 The bankrupt and the men to whom he owned money arranged an accommodation. 破产者和他的债权人协议调解。
Replacing those machines now will bankrupt us. 现在要更换那些机器肯定会使我们破产。 The company went bankrupt because of its poor management. 那家公司因管理经营不善而破产。 n. 破产，无偿付能力 go into bankruptcy 破产 bankruptcy administrator 破产管理人 短语 fraudulent bankruptcy 假破产 negligent bankruptcy 过失破产 voluntary bankruptcy 自愿申请破产 例 bank statement bar chart 例 The film I work for is facing bankruptcy. 我任职的公司面临破产。 银行结算清单，银行对账单 n. 条形图，柱状图 Last year’s sales figures for all our markets are shown on this bar chart. 我们所有市场去年的销售数字都显示在这个条形图上。 bankruptcy 祥解 银行定期寄给账户持有人的清单 BEC中级词汇精选（19）
vt. 表现，运转 The witness behaved herself with great calmness. 那目击者表现得极其冷静。 How is your new company behaving? behave 例 你的新公司运转得怎样？ Did you behave yourself at the party? 你在聚会上举止得体吗？ How is your new car behaving? 你的新车跑得怎样？ n. ①举止，行为 ②运转情况 Their behaviour towards me shows that they do not agree with my plan. 从他们对我的态度可以看出他们不同意我的计划。 线下广告（不包括广告代理行收费的广告预算） Free samples are below-the-line advertising. 赠送样品属于线下广告。 n. 基准，衡量标准 These prices will act as a benchmark for other firms. 这些价格将作为其他公司的基准。 “inflation…is a great distorter of seemingly fixed economic ideas and benchmarks.” “通货膨胀……是看来稳定的经济观念和基准的严重误解。”（本杰明*M*弗里德曼）
behaviour 例 例 below-the-line advertising benchmark 例 n. ①利益 ②补助，津贴，福利 benefit public benefit 公益 common benefit 共同利益 constant benefit 不变效益 短语 incremental benefit 增量利润 long-term benefit 长期受益；长远利益 mutual benefit 互惠，互利 plow back benefit 用于再投资的利润 The new regulations will be of great benefit to us all. 例 新规章对我们大家都会大有好处。 Are you entitled to claim benefit? 你有资格申请救济金吗？ BEC中级词汇精选（20）
v./n. 出价，投标 支付 Park wants to sell his farm, and he has already had two large bids for it. 帕克想卖掉他的农场，并且已经有两个出大价钱的买主。 Bids for building the bridge were invited. 应邀参加建造那座桥梁的投标。 They lost the contract because their bid was too high. 他们因索价太高而失去了那张合同。 n. 盘进（一个公司）的出价 纽约证券交易所 She works for the Big Board. Big Board 例 她在纽约证券交易所工作。 Prices fell on the Big Board. 纽约证券交易所股价下跌。 n. 账单，票据 v. 开账单，开发票 短语 bid up 哄抬抬高出价数 bid 例 takeover bid bill a telephone bill 电话费 an electric bill 电费 a gas bill 煤气费 短语 bill of entry 报关单（进出口货物清单，报海关查验） bill of exchange 汇票 foot the bill 付账；负责 bill in three parts 三联单 The bill this week is too big for the Blacks to pay. 布莱克一家本周的账单数目太大付不起了。 Bills of exchange are a convenient way of collecting payments from overseas customers, but we prefer an irrevocable letter of credit. 汇票是从海外顾客收取款项的便利方式，但我们宁可收不可撤消信
例 用证。 Will you bill me for the materials later? 你可以稍后给我开这批材料的发票吗？ billboard n. （路边）广告牌，招贴板 BEC中级词汇精选（21）
adj. 违法的，黑市的 n. 宣布抵制，顺差 black market 黑市（非法经营商品、买卖货币或劳务） blacklist 黑名单，禁止贸易的（货物、公司及个人）名单 短语 Black Monday 黑色星期一 （1987年10月19日全球证券暴跌） in the black 有盈余；银行账户上有节余 black Our account is nicely in the black this month. 我们的账上本月颇有盈余。 The company should end the financial year in the back. 例 公司在财政年度末应该有盈余。 Don’t release the goods until the cheque has been cleared, Mr. Smith is on our blacklist of slow payers. 史密斯先生在拖延付款的黑名单上，所以支票未兑现之前别发货。 短期脱产班 We’re short-staffed at the moment as two of our team are on block release. 我们目前人员不足，因为队里有两人脱产学习。 蓝筹股（公司稳健，风险小的股票），绩优股 She put her money into blue chips. 她将金钱投资在蓝筹股上。 adj. 蓝领（工人）的 The jobs of many blue-collar workers are now done by machines. 许多蓝领工人的工作现在已由机器替代。 n. ①蓝图 ②详细规划，详细行动计划 Here’s the blueprint of my new design. blueprint 例 这是我新设计的蓝图。 It’s not finished yet; we’re only at blueprint stage. 这还没有完成，我们仅在详细计划阶段。 相关 black-market vt./vi. 做黑市买卖 adj. 黑市的 block release 例 blue chip 例 blue-collar 例 祥解 雇员在一周或几周内脱离工作到校学习 BEC中级词汇精选（22）
board 短语 n. ①董事会（由股东选举产生，负责经营管理公司，对公司负有法律责任） ②膳食 Board of Directors 董事会
board meeting 董事会议 board and lodging 膳宿 on board 在船上；在工作 across the board 包括所有团体或成员 She has been elected to the board. 她获选进入董事会。 The board is/are discussing the annual pay rise. 董事会正讨论年度工资提升。 The takeover will be discussed at the next board meeting. 收购事宜将在下次董事会上讨论。 A wage rise of 10 pounds a week across the board. 全体成员每人每周加薪10镑。 相关 短语 bond 例 boardman n. 证券交易所的经纪人 n. ①公债，债券（一般为长期、定息的，注明发行的政府或公司会偿还借款） ②法律保证书 bond paper 合同文件 bonded goods 保税货物（进口商提货或出口前必须交纳关税的进口货物） My father put all his money into Canadian Northern Railway Bonds. 我父亲把所有的钱都拿来购买加拿大北方铁路的债券。 Government bonds are usually considered to be a safe investment. 一般人认为政府债券是安全的投资。 n. ①奖金，花红，工作津贴 ②（公司发给股东的）红利 capital bonus 股票股息 cash bonus 现金分红 December bonus/year-end bonus 年终奖金 cumulative bonus 累积红利 export bonus 出口奖金 quality bonus 品质奖金，质量奖 long-service bonus 长期服务奖金 no claims bonus 无赔偿退款 share bonus （以）股票（作）红利 All staff received a Christmas bonus of $100. 全体职员都获得100美元的圣诞节花红。 Bonuses are paid on the 31st of January of each year. 公司在每年1月31日派发余利。 n. ①账簿 ②账目 counting house books 商号账簿 financial books 财务账簿 trade books 贸易书 close the books （财务年度末）总结账簿，结账 cook the books 【俚】伪造账目 The tax inspector wants to examine the books. 税务检察官要查账。 He checked the expenditures on the books.
例 短语 bonus 例 短语 books 例