1、beginning inventory :期初存货cost of goods sold :销货成本depreciation :n.折旧distribution :n.配销freight :n.运费gross margin :毛利income statement :损益表net income :净损益，净收入net sales :销货净额operating expense :营业费用sales revenue :销货收入batch :n.一批glitch :n.缺失inspection :n.检查leave out :遗漏QC history :品管记录QC procedure :品管流程qua
2、lity standard :质量标准random sampling :随机抽样recall :v.回收reject :v.拒收；退回simulation test :模拟测试cash discount :现金折扣consignment :n.寄售( 货品卖出才付款)direct deposit :直接汇款extend :v.展延open account :记帐交易payment in advance :预先付款refundable :a.可退还的shipment :n.装运；装载的货物wire transfer :电汇转帐bulk order :大量订购commission :n.佣金com
3、petitive edge :竞争优势deal :n.交易hot seller :畅销品；热卖商品in stock :库存lead time :交货期 (从订货到取货所需的时间)market share :市场占有率product line :产品线proceeds :n.净收入；净所得( 此义恒作复数)quantity discount :大量订购折扣quotation :n.报价单sales pitch :营销辞令；营销手法specs (specifications) :n.规格swear by :保证；强力推荐baggage claim :行李提领处baggage handler :行李
4、搬运员boarding pass :登机证business suite :商务套房carry-on luggage :随身行李Immigration :n.入境管理处；移民itinerary :n.行程表jet lag :时差不适on business :出差；洽公R宣传品sign :n.标志trade show :商展turnout :n.出席者；参观人数visible :a.显眼的bond fund :债券型基金closed-end fund :封闭型derivative :n.衍生商品equity fund :股票型基金fund manager :基金经理人futures :n.期货he
5、dge fund :避险基金index fund :指数型基金leverage :n.杠杆management fee :管理费mutual fund :共同基金offshore fund :海外基金option :n.选择权REIT (Real Estate Investment Trust) :不动产投资信托基金trust :n.信托warrant :n.认股凭证affordable :a.负担得起的bargain :v.议价discount :n.折扣going rate :现行价格；现在行情in bulk :大量outrageous :a.荒唐的；骇人听闻的preferential p
6、rice :优惠价格price war :价格战；削价竞争profit margin :毛利( 率)profitable :a.有利润的；有赚头的quantity :n.数量；数额quote :n.报价reflect :v.反映throw in :外加；额外赠送allowance :n.折让；备抵distribute :v.经销；代理distribution network :经销网distributorship :n.代理权；经销权exclusive :a.独家的hammer out :敲定minimum :a.最低的normally :adv.通常；一般情形null and void :(
7、法律上 )无效的third party :第三方written consent :书面同意书charitable donation :慈善捐款deduction :n.扣除；扣除额dependent :n.被抚养人e-filing :n.网络报税exemption :n.免税额filing status :报税身分head of household :户长married filing separately :已婚分报return :n.退税；收益tax arrears :欠税，滞纳税金tax credit :税款扣抵额tax evasion :逃( 漏)税tax return :报税单tax
8、saving :节税unearned income :非劳动收入badminton :n.羽毛球belly dance :肚皮舞bowl :v.打保龄球ceramics :n.陶艺Chinese checkers :n.跳棋concert :n.音乐会；演奏会couch potato :老是坐在沙发上看电视的懒骨头craft :n.手工艺DIY (Do It Yourself) :自己动手作flea market :跳蚤市场foot massage :脚底按摩free time :休闲时间golf :n.高尔夫球green thumb :擅长园艺gym :n.健身房hobby :n.嗜好jig
9、saw puzzle :拼图游戏jog :v.慢跑knitting :n.编织leisure activity :休闲活动movie theater :电影院night market :夜市outdoor :a.户外的；喜欢户外活动的outing :n.远足，郊游pastime :n.消遣，娱乐photography :n.摄影pool :n.撞球resort :n.度假村，旅游胜地rock climbing :攀岩sauna :n.蒸汽浴snorkeling :n.浮潜soccer :n.足球sports :n.运动sunbathe :v.作日光浴suntan :n.晒黑surf the I
10、nternet :上网surfing :n.冲浪table tennis :桌球tai chi :太极tap dance :踢踏舞tennis :n.网球theme park :主题乐园valet service :泊车服务briefing :n.简报business card :名片comfortable :a.舒适的；自在的demonstration :n.展示expect :v.等待impress :v.使留下深刻印象interpreter :n.翻译员introduce :v.介绍overseas visitor :外宾pick up :接送reception desk :接待处；柜台
11、see off :送机tour :n.参观；游览welcoming party :欢迎派对break :n.(短暂)休息时间bulletin board :公布栏company policy :公司政策effective :a.生效的；有效力的incentive program :奖励制度leave of absence :事假on-the-job training :在职训练seniority :n.资历；资深sexual harassment :性骚扰sick day :有给薪病假take over :接替；接管temp :n.临时雇员CEO :n.执行长chief of staff :人
12、事总务主管counselor :n.顾问division :n.事业部entrepreneur :n.企业家executive :n.高阶主管human resources :人力资源jurisdiction :n.管辖范围leadership :n.领导sales representative :业务代表，业务员assignment :n.分派；任务audit :n.稽查；稽核authority :n.权限bankruptcy :n.破产corner the market :垄断市场corporate culture :企业文化development :n.发展；开发diversify :v
13、.多角化;多样化downsize :v.缩编innovation :n.创新merger :n.合并；并购operation :n.营运risk :n.危机；风险strategy :n.策略subordinate :n.下属track record :绩效纪录assemble :v.聚集，组装customer satisfaction :客户满意(度)customer service hotline :客服热线defer payment :延后付款delivery :n.递送installation :n.安装long-standing :a.长期的manual :n.使用手册membersh
14、ip :n.会员身分，会员资格model number :型号part missing :缺零件place order :下订单receipt :n.收据subscribe :v.订购bubble economy :泡沫经济current account :经常帐deficit :n.赤字；逆差domestic demand :国内需求economic growth :经济成长economic statistics :经济统计export-oriented economy :出口导向经济foreign exchange reserve :外汇存底GDP :n.国内生产毛额index :n.指数
15、indicator :n.指标liberalization :n.自由化macroeconomics :n.总体经济学market economy :市场经济standard of living :生活水平undersupply :n.供给不足budget bill :预算案budget deficit :预算赤字economic policy :经济政策economic reform :经济改革electricity :n.电力infrastructure :n.基础建设investment environment :投资环境monetary policy :货币政策real estate
16、:房地产subsidy :n.补助，补贴unemployment rate :失业率come down to :最重要的是conclude :v.作总结condition :v.影响；调整divide :v.分成；分开forecast :n.预测fruits of (ones) labor :努力的成果goal :n.目标；目的handout :n.讲稿；讲义keep up the good work :好好继续保持make it big :大获成功overview :n.概观；大要reverse :v.反转；逆转revolutionary :a.革命性的running :adv.连续地sel
17、ling point :卖点team up with :与合作total sales :总销售额video :n.影片wrap up :完成；结束brainstorm :v.脑力激荡clarify :v.澄清debate :n.辩论disagree :v.不同意elaborate :v.详述；详加说明finalize :v.完成；敲定fire away :尽管说；尽管问吧floor :n.发言权input :n.(建设性的 )意见、评论interrupt :v.打断；插嘴motion :n.临时动议nominate :v.提名objective :n.目的point fingers :(轻蔑地
18、)指责pros and cons :利弊得失reconvene :v.再召开；再召集resolution :n.(会议等的)决议summarize :v.摘要；扼要说明table :v.搁置unanimous :a.一致同意的；无异议的youre up :该你了；轮到你了pick someones brain :听取意见或建议consensus :n.(意见等的一致；共识decision :n.决定；裁决get down to business :开始办正事implement :v.实施；执行minutes :n.会议记录postpone :v.延期tie up loose ends :处理枝
19、节问题unresolved :a.未解决的barrier :n.障碍bilateral :a.双边的boycott :v.抵制dumping :n.倾销free trade :自由贸易Normal Trade Relations :正常贸易关系protectionism :n.保护主义trade agreement :贸易协议trade friction :贸易磨擦trade imbalance :贸易不均衡trade surplus :贸易出超trade talk :贸易会谈cash on delivery :货到付款delay :v.延迟free on board :船上交货ground
20、delivery :海陆运输letter of credit :信用状lump sum :一次付清Net 30 :货到后三十日付款net weight :净重pallet :n.(装卸、搬运货物用的)货板rush order :紧急订单；急件shipment :n.货运物；货运cashiers check:本票check:n.支票clearing house:票据交换所；清算所endorse:v.背书financial institution:金融机构mature:v.(定存、票据等)到期money order:汇票paycheck:n.薪资支票stop payment:止付postdated
21、 check:远期支票travelers check:旅行支票big bang approach :全面导入法cash flow :现金流量custom-made :a.客制的ERP :企业资源规划(EnterpriseResourcePlanning)financial statement :财务报表franchising strategy :分点推广法GAAP(generally accepted accounting principles) :公认会计原则integrated :a.整合的slam dunk approach :强力置入法coinsurance :n.共同保险(金)com
22、pensation :n.赔偿co-payment :n.定额手续费deductible :n.自负额escape clause :免责条款exclusion :n.排除给付out-of-pocket :a.自掏腰包的payout :n.保险给付额validity :n.正当性；有效性drawer :n.抽屉filing cabinet :档案柜flip through :以指头轻触搜寻label :v.贴上标签paper clip :回形针paper punch :钉孔机sleeve :n.(透明 )档案夹staple :v.用订书机装钉staple remover :钉书针移除器back
23、up :备份bookmark :v.加入书签browser :n.浏览器crash :v.当机defragment :v.磁盘重整down :a.挂了；无法运作filename :n.檔名folder :n.档案夹graphics file :图档hard drive :硬盘input method :输入法install :v.安装key combination :组合功能键log on :登入memory :n.内存offline :a.离线的online :a.联机的pop up :突然出现；跳出来power button :电源按钮；电源键restart :v.重新开机search :
24、n.搜寻update :v.更新virus :n.病毒wizard :n.高手；奇才accumulated depreciation :备抵折旧asset :n.资产balance sheet :资产负债表contributed capital :实缴股本fixed asset :固定资产liability :n.负债notes payable :应付票据prepaid expense :预付款项retained earnings :保留盈余stockholders equity :股东权益assembly line :装配线automated :a.自动化的breakthrough :n.突
25、破capacity utilization :产能利用component :n.零件electronics :n.电子产品farm produce :农业产品global warming :全球暖化high-tech industry :高科技产业labor-intensive :a.劳力密集的manufacturing :n.制造mass production :大量制造offshoring :n.产业外移outsource :v.外包power failure :停电production capacity :产能production process :生产流程recycling :n.回收
26、；再生semiconductor :n.半导体service industry :服务业waste disposal :废弃物处理customs duty :关税duty-free :a.免税的export :n.出口import ban :进口禁令import restriction :进口限制import substitution :进口替代non-tariff barrier :非关税壁垒quarantine :n.检疫；隔离quota :n.配额smuggling :n.走私currency :n.货币，通货devalue :v.贬值downward :a.下降的，向下的exchang
27、e rate :汇率float :v.浮动fluctuation :n.变动，波动foreign exchange :外汇foreign exchange loss :汇兑损失in dollar terms :以美元换算intervention :n.干预；介入peg :n.连动；紧盯(某货币)purchasing power parity :购买力平价selling pressure :卖压volatile :a.不稳定的；易波动announce :v.宣布chairman :n.主席conference room :会议室document :n.文件equipment :n.设备forma
28、l :a.正式的location :n.地点meeting notice :会议通知participate :v.参加reschedule :v.重新安排attention :n.注意compared to :与相比erratic :a.不稳定的；无规律的figure :n.数字fluctuate :v.波动；震荡level out :持平make up :占了；凑足pick up :(销售等)开始好转、增加plateau :n.(上升后的)稳定水平(或时期)share :n.占有率sliver :n.薄片transparency :n.投影片国际经济Unit 15 Claim 索赔1. Pl
29、ease give our claim your favorable consideration.请合理考虑我们的索赔要求。2. Please examine the matter and send us the goods to meet the shortage as soon as possible.请调查此事，并尽快将货物发给我们以弥补数量的不足。3. As regards inferior quality of your goods, we claim a compensation of U.S.$10,000.至于你方产品的品质低劣问题，我方要求你方赔偿一万美元。4. We sha
30、ll lodge a claim for all the losses incurred as a consequence of your failure to ship our order in time.由于你方未能及时交货，我方将向你方提出由此而遭受的全部损失的索赔。5. Any complaint about the quality of the products should be lodged within 15 days after their arrival.任何有关该产品质量问题的申诉应该在货物到达后的十五天内提出。6. Our customers are complaini
31、ng of the inferior quality of our products.我们的客户投诉我们的产品质量低劣。7. This seems to be a very clear case and we hope you will see your way to make a prompt settlement.看来情况已十分清楚，我们希望你能设法尽快解决问题。8. We regret that your claim on shortage cannot be accepted.很遗憾，我们无法接受你方关于货物短装的索赔。9. Our investigation shows that i
32、mproper packing caused damage. Therefore we have to refer this matter to you.我方检验证明，货物受损是由于包装不当而造成的。因此，我们不得不将此事提交你处解决。10. As the goods are inferior in quality, we are returning the whole of the 20 cases and must ask you to replace them.由于这些产品质量低劣，所以我方把 20 箱全部退回， 并务 必请贵方 更换这些产品。11. We very much regre
33、t the mistake in article number, which resulted in your receiving the wrong goods.因货号有误，致使到货错误。对此，我们深表歉意。12. The goods weve received do not tally with the sample on which we ordered.我们收到的货物与订货样品不符。13. In view of the long business relations between us, we wish to meet you half way to settle the claim
34、.考虑到我们之间长期的业务关系，我们愿意各让一半解决这项索赔。14. We hope this unfortunate incident will not affect the relationship between us.我们希望这一不幸事件将不会影响到我们双方之间的关系。15. Apparently, the shortage is due to omission in packing.很明显，货物短缺系包装遗漏所致。16. In view of our friendly business relations, we are prepared to meet your claim for
35、 the 25 tons shortage weight.考虑到我们之间的业务关系，我们准备接受 25 吨短装的索赔。17. We are sorry that the quality of our goods did not turn out to your satisfaction.我们很抱歉你们不满意我们货物的质量。18. We can assure you that such a thing will not happen again in future deliveries.我们保证在以后的交货中不会出现类似的事件。19. Enclosed is the surveyors repo
36、rt on the three damaged cases.内附有鉴定人对这破损的三箱货物的鉴定报告。20. Heres a survey report by a well-known lab in Houston, whose testimony is absolutely reliable.这是由休斯顿的一个著名实验室提供的一份检验报告，证据绝对可靠。Unit 14 Shipment 装运1. How long does it usually take you to make a delivery?通常你方需要多长时间交货？2. As a rule, we deliver all our
37、orders within three months afterreceipt of the covering L/C.一般说来，我们在收到有关的信用证后三个月内可交货。3. Could you possibly advance shipment further more?你方能不能再提前一点交货？4. I hope that the goods can be shipped promptly after you get our L/C.我希望你们能在收到我方信用证后马上装运。5. Shipment should be made before October，otherwise we are
38、not able to catch the season.十月底前必须交货，否则就赶不上季节了。6. The earliest shipment we can make is early March.三月初是我们能够做到的最早交货日期。7. Im sorry，we cant advance the time of shipment.很抱歉，我们不能提前交货。8. The order is so urgently required that we must ask you to expedite shipment.我方迫切需要这次订货，故请贵方加快装运。9. We are confident o
39、f being able to ship the goods to you by the end of next month.我们相信能在下月底前将货物装运给你们。10. The goods ordered are all in stock and we assure you that the first steamer will make the shipment available in November.贵公司订购的货物我方均有现货，可保证在十一月份将货物装上第 一条便船。11. Please see to it that the goods are shipped per PEACE
40、sailing on or about October 15th.请确保货物由十月十五日左右启航的“和平 轮“ 装运。12. Shipment by the middle of October will be too late for us.十月中旬交货太晚了。13. Well try our best to advance shipment to September.我们会尽最大努力将交货期提前到九月。14. When is the earliest possible date you can ship the goods?你们最早什么时候可以装运？15. I wonder whether
41、you can make shipment in September.我想知道你们能否在九月份装运。16. How long will the delivery take from here to Canada by sea freight?从这里到加拿大海运需多长时间？17. I dont think I can promise you any January shipments.我不能保证一月份发货。18. Please be informed that the shipment of the cargo (your purchase order No. 123) was sent yes
42、terday, airway bill No.123.特此通知这批货物（你方订单号码是 No.123）昨天已装运，航 空货物的领取号码是 No.123。19. In case you do not receive the goods on or before December 12, please let us know.万一你方没有在 12 月 12 日或之前收到货物，请告知我方。20. We will do all we can to fill your order so that the goods will be shipped before October 15.我方将尽全力履行此订单，将于10 月 15 日前安排这些货 物装船。
