[例] The credit-worth chart show the relationship between the credit and profit from it. creditworthiness (n.) ability to repay money borrowed信誉度 [例] We should check your creditworthiness before we give you loans. crisis [ ???????? ] (n.) dangerous/difficult/serious situation危机 [例] a banking crisis
[同义词] emergency, exigency, dilemma
criterion [ ???????????? ] (n.) a standard, rule, or test on which a judgment or decision can be based标准
[例] Quality is our main criterion. [同义词] standard
critical path analysis (n.) network planning technique for scheduling projects关键途径分析 [例] He asked his secretary to prepare a critical path analysis.
currency [????????? ] (n.) money which is used in a particular country通货 [例] There are still some existing Chinese regulations governing foreign currency. [同义词] money, cash, legal tender
hard currency currency of a country with a stable economy 硬通货 current [ ??????? ] (adj.) referring to the present time 当前的 [例] current leaders
[同义词] presend, ongoing, prevailing
current account bank account from which a customer can withdraw money at any time 经常帐户
[例] If you want your money can bring some benefits in the bank, I advise you do a time deposit rather than
deposit it in your current account.
current liabilities (n. pl) debts which a company must repay in the short term流动负债 [例] Too many current liabilities is risky to a company.
customer [????????? ] (n.) person/company who buys goods 消费者 [例] Customers today are more rational when they are choosing and making decision. customize [?????????] (v.) to adapt a product for a particular customer定制 [例] I want to customize a new style of clothes for my fashionable sister.
cut back (v) to reduce the amount of money, staff or other resources available for a project or an organization 削减
[例] To reduce the risk involved in this project, we should cut back our investment in it cut-price (adj.) sold at a lower than normal price 打折的，廉价的 [例] Today we can taste that cut-price pizza after we finish shopping. cut-throat (adj.) fierce, intense残酷的 [例] cut-throat competition
cv [,???????;?,?????](n.) (=curriculum vitae) written statement of education and previous employment履历
[例] If you want to apply for the job, don?t forget to send in a detailed cv. cycle [ ???????] (n.) regularly repeated sequence周期
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[例] This is our normal selling cycle-it?s always quiet after Christmas.
cycle time (n.) time between entry of material into production facility and exit周期时间 [例] Cycle time should be condensed next year.
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D
D/A 1.deposit account定期存款 2.document against acceptance 承兑交单
damages [ ???????? ] (n. pl) money claimed for harm done 赔偿金 [例] We are claiming damages for unfair dismissal. [同义词] compensation,reparation
danger money (n) extra money or high wages paid to people working in hazardous conditions危险工作津贴 [例] All medical staff who were fighting SARS to save patient?s life received danger money. database [ ?????????? ] (n.) date bank 数据库
day book (n) a book containing records of invoices, credit notes, etc. 日记帐 [例] She wrote the invoice number in the day book to update the accounts.
deadline[ ???????? ] (n.) date/time by which something has to be done最终期限 [例] The deadline for the application is tomorrow morning. deal [??????]1.(n.) 1.business agreement交易 [例] We set up a deal with our agents. 2. (v.) trade, buy and sell做生意 [例] He deals in gold.
[同义词] trade, bargain, negotiate
dealer [??????? ] (n.) person who buys and sells商人 [例] a foreign exchange dealer [同义词] merchant, trader, tradesman
dear [ ??? ] (adj.) high-priced; expensive昂贵的 [例] a dear gift
[同义词] expensive, costly, pricey
dear money (n) money that is difficult to borrow because of high interest rate 高利息借贷资本 [例] Government adopted the dear money policy to restrain the overhot investment in the real estate.
debenture [??????????] (n) a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司债券
[例] The company sold the debenture for financing. debit [ ?????? ]1. (n.) money which is owed借方 [例] The debit column is the left-hand column in accounts. 2. (v.) debit an account记入借方 [例] debit＄5 against a person's account
direct debit money withdrawn automatically from a bank account for regular payments直接借记 debt [ ??? ] (n.) money owed 债务 [同义词] liability, obligation, due to get into debt 负债 to be out of debt 不欠债 to pay off a debt 偿清债务
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debt ratio (n) the relationship between the total amount of money owned by a company and the company?s shareholder?s funds负债比率
[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company. debtor [?????? ] (n.) person who owes money 债务人
aged debtors companies which owe money listed according to age of debt 长期债务人 declare[???????? ] (v.) make an official statement公布 [例] The company declared interim profits of 420 million. decline [ ???????? ]1. (n.) slow fall下滑 [同义词] decrease 2. (v.) fall slowly下滑 [同义词] decrease
[例] When the income level of the consumers declines, the market price for house will fall accordingly. deduct [ ??????? ] (v.) subtract from the total figure 扣除 [例] After deducting all the costs, we actually made a loss. [同义词] subtract, take away
deductible [ ?????????? ] (adj.) which can be deducted可扣除的 [例] tax-deductible
deduction [ ????????? ] (n.) subtraction from the total figure扣除，减除 [例] after deduction of tax
[同义词] subtraction, reduction, decrease
default [ ?????????] 1. (n.) failure to meet the terms of a contract未履行 2. (v.) to fail to meet the terms of a contract违约 [例] In the end they have to meet a default.
defect [ ????????] (n.) fault, something wrong in the design of a machine缺陷 [例] There is a small defect in this product.
defective [?????????? ] (adj.) not working properly有缺陷的 [例] The defective working line slowed down the entire production process. defer [??????? ] (v.) to put off to a later date推迟
[例] Please defer shipment until you receive our further instructions. [同义词] delay, postpone, ajourn
deferred payments (n.) payments postponed to a later date延期付款 [例] We cannot accept deferred payment.
deficit [ ?????????] (n.) amount by which expenditure is higher than income赤字 [例] They have incurred trade deficit for several years. [同义词] shortage, shortfall,deficiency
deflation [???????????n ](n) a reduction in the amount of money circulating in a country?s economy, so that prices fall or remain steady 通货紧缩
[例] Under the policy of deflation , prices have fallen back to a normal level
delegate [ ?????????] 1. (v.) to give authority and responsibility to someone to act on one?s behalf委派
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为…代表 2. (n.) person to whom authority and responsibility are given代理 3. (n.) person representing an organization at a meeting or conference大会代表
[例] We note that you will have delegated your Miss Chris to attend the Shanghai Fair. delegation [ ???????????? ] (n.) group of delegates代表团
[例] The Shanghai Trade Delegation was warmly received at Hong Kong Spring Commodities Fair. deliver [?????????] (v.) transport goods to a customer送货
[例] You as the VIP customer can choose the way how we deliver our product to you and the charge will be
free.
delivery cycle (n.) time from receipt of customer order to shipment供货周期 [例] We should try to shorten the delivery cycle.
demand [ ???????? ] (n.) 1. request for payment请求偿付 [例] First demands were issued to all late payers. 2. need for products and services at a certain price需求 [例] We are having difficulty meeting demand.
demand management (n.) series of activities to recognize and manage all the demands for products需求的监督和调节
[例] They decided to carry out demand management to get information from consumers. demotivated (adj.) not interested失去动力的
[例] The depression of economy demotivated them at last.
denationalize [??????????????] (v) to put a government-owned company or industry back into private ownership 私营化
[例] Sooner or later, China?s communication sector will be completely denationalized. [同义词] privatize
department [ ??????????? ] (n.) part of an organization部门
[例] The employment manager would like to talk to some of the company?s supervisors and department heads. [同义词] branch, division, subdivision
deposit [????????? ] (n.) 1.money placed in a bank account存款
[例] Once your deposit in our bank exceeds 50,000 USD, the monthly 20 USD account maintenance fees will
be exempted.
deposit account account earning interest有息存款，储蓄存款 [例] We require 7 days? notice of withdrawal on this deposit account. 2. money paid in advance in order to reserve a product押金 depot [ ????????????????] (n.) warehouse仓库 [例] The goods are temporally stored in the depot near the port.
depreciate[ ??????????? ] (v.) reduce the value of assets in the accounts over a certain time贬值 [例] We depreciate business equipment over 5 years. [同义词] devalue, devaluate
depreciation [ ??????????????? ] (n.) reduction in the value of an asset贬值 [同义词] devaluation, deflation
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