[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. 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 [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 ( business school ) (n) a college or a department of a university providing business 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 within an organization. bulk [ ???? ]1. (n.) large quantity(of goods)大量 2.(adj.)大量的 We can offer you a discount for bulk purchase. bulk carrier (n) a ship designed to carry bulk goods散货船
[例] Due to the on-going strike , our goods can only be delivered by bulk carrier. bull market (n.) period when share prices are rising牛市（行情看涨的市场） [例] She sold all her bonds in bull market.
bull position (n) a situation in which a dealer keeps hold of a particular stock or share because he expects a rise in price多头
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[例] in a bull position [同义词]long position
bust [ ?????] (adj inf) bankrupt破产的 [例] The f irm went bust.
buyout (n.)the purchase of a company or business购买下
[例] If the workers do approve the buyout, their company will become the nation's largest employee-owned
enterprise.
buy up （v）to buy all or nearly all of what is available of something 尽可能买断 [例] In order to benchmark their products, they bought up all lines of their rivals.
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. [同义词] spin-off
byte (n) a unit of computer information consisting of a number of bits or binary digits 字节 [例] The speed of download is about 1 m bytes per second.
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C
CAD(=Computer Aided Design) (n.) design and drafting performed interactively on a computer计算机辅助设计
[例] Each student majoring in architecture should learn CAD. call [ ???? ]1. (n.) visit, telephone call访问，电话 [例] The salesman plans to make seven calls. 2. (v.) telephone打电话 call on (v.) visit拜访
[例] He will call on our major customers next week.
campaign [????????? ] (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. [同义词] applicant
canteen [ ?????????] (n.) factory restaurant食堂
[例] All the employees of the company have their lunch in the canteen.
canvass [ ??????? ] (v.) to go through (a region) or go to (persons) to solicit votes or orders游说,向… 拉选票 或拉生意
[例] Please canvass your customers for orders.
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. caption [???????? ] (n.) short description under a photograph or illustration 文字说明,字幕 [例] We have noted your letter of November 28 under the above caption. [同义词] title
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
capture[ ??????? ] (v.) take占有，夺取 [例] We captured 20% of the market.
career[ ???????] (n.) job or profession for which one is trained and which one intends to do throughout one?s life事业生涯
[例] People have to decide how important work and career are to be in their life. carrier (n) a person or business that transports goods for commercial purposes 承运人 [例] Please arrange the carrier for delivering this batch of goods. [同义词] haulier
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carry on (v.) continue坚持
[例] Your team can carry on that project from now on.
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）
cash crop (n) the produce grown by farmers who intend to sell it rather than use it themselves 经济作物 [例] Bananas are the pillar cash crop for this tropic nation.
cash flow (n.) the pattern of income and expenditures, as of a company or person, and the resulting availability of cash现金流转
[例] The cash flow of the bank?s counter is calculated at day end.
cash ratio (n) the relationship between the mount of money a bank holds in cash and the total amount it holds in deposits and investments 现金比率
[例] In order to better deal with possible bank-rush, banks should keep a reasonable cash ratio. casual labour one that serves or appears at irregular intervals, especially a temporary worker临时工人 [例] All work is done by casual labour.
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
cater for (v.) service, deal with供应
[例] We can only cater for 20 people; if there are more, there won?t be enough space. catering industry(n.) industry provide food to customers餐饮业 [例] Catering industry met depression for SARS in Asia. catch a cold to lose money in a business deal 亏本
[例] During that severe recession, many shareholders caught a cold. CBA (cost-benefit analysis)成本效益分析
certificate of origin (n) a document that shows where goods were made 原产地证书 [例] The Customs required us to show a certificate of origin for clearing the goods.
certified cheque (n) a cheque marked by the bank it is drawn on as “good for payment” 保兑支票 [例] We only accept certified cheque. [同义词] marked cheque
chain [?????? ] (n.) number of shops belonging to one company连锁店 [例] The well famous retail company has built up at least 200 chain stores in China. chair[????? ] (v.) to preside over as chairperson 主持 [例] I chaired the executive committee. [同义词] preside
challenger [ ????????????? ] (n.) company which enters a market where others are already
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established 挑战者
[例] New Asia Snack is a competitive challenger to KFC.
channel [ ?????? ] (n.) means by which goods pass from one place to another（销售）渠道 [例] The main distribution channel is through supermarkets. charge [??????? ] (n.) payment to be made for a service费用
[例] There is no service charge included in the bill – it is at your discretion! chart [???????] (n.) diagram which displays information visually 图表 [例] Please draw a chart on sales volume of this month. [同义词] diagram,graph
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 checklist (n.) a list of items to be noted, checked, or remembered清单 [例] a checklist for shopping
checkout[??????????] (n.) place where goods are paid for in a shop结帐处 [例] Where is the checkout of the supermarket?
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. chief [???????] (adj.) most important最重要的 [例] This is the chief problem.
CEO Chief Executive Officer 执行总裁
[例] Jack Welch , the former CEO of GE is the No.1 CEO in the world. CIF COST, INSURANCE AND FREIGHT到岸价格
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[ ????? ] 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.
claimant [?????????] (n.) a party that makes a claim（根据权利）提出要求者, 原告
classified advertisement (n)short ads in a newspaper or magazine placed by people offering or asking for a product or service, or who are offering or looking for employment分类广告 [例] I will place a classified ad for the coming auction. clear (v) 1.to dispose of goods 抛售
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