【正文】 or not do something after agreeing to do it不履行[例] You will be charged for sure if you back out of the contract. [同義詞] default backer [5bAkE(r)] (n.) person who supports financially資助者[例] The pany has some big backers.[同義詞] patron, sponsor, benefactorbacking [ 5bAkiN ] (n.) support, usually financial one資助 [例] Strong governmental baking makes the project very profitable.backhander [5bAkhAndE(r)] (n. inf.) a bribe, money given under the table賄賂[例] The chief director was arrested for his involvement in some backhander affairs.[同義詞] bribebacklog [5bAklR^] (n.) buildup of work or orders which have not been processed積壓的工作（或訂單）[例] The failure of the project was due to backlog of superior orders.back up support 支持[例] You should back up all claims you make.backup( back up ) (n,v) to make a cope in case the original one is lost or damaged 備份 [例] I made a backup of that document in case of some unforeseen damage to it.bad debt (n.) debt which will not be paid呆帳[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.bad faith (n.) having a dishonest intention 欺詐[例] Bad faith will bring disasters to a cooperation in the long run. [反義詞] integrity ，goodwillbalance [5bAlEns] (n.) amount which makes the total credits and debits equal收支平衡（差額）、結(jié)余[例] Additional balance statement will charge 10 USD.[同義詞] equilibrium, equipoise, evennessbalance of payments (n.) international financial position of a country (account of imports, exports and invisible earnings)貿(mào)易收支差額balance sheet (n.) statement of the financial position of a pany or business at a certain moment資產(chǎn)平衡表ban (v) to forbid something 。s product) according to specified standards in order to pare it with and improve one39。 promotion 廣告，促銷[例] The product needed better billing to outsell its petitors.bill of materials (n.) list of all raw materials and parts that go into an end product材料清單billion [5biljEn ] (n.) US:one thousand million（美）十億。 profit 好處,利益[例] It will be our mutual benefit to e to an agreement.2. (n.) money provided as a right under a state or private insurance scheme, . disability ,救濟(jì)金3. (v.) to profit, gain advantage from有益于,受益于disability benefit (n.) payment made to a person unable to work because of permanent or longterm physical handicap殘疾撫恤金sickness benefit (n.) payments made while a person is on sick leave病假補(bǔ)助fringe benefits (n.) extra benefits such as a car, private health insurance provided by a pany附加福利 [例] Fringe benefits should be firmly incorporated within the payment policy and administered by the personnel department.bid [ bid ] (n amp。 what everything else depends on基本的[例] Older workers will, of course, still be interested in basic pay.[同義詞] fundamental, essential, elementary,batch [ bAtF ] (n.) group of items made at same time一批[例] This batch of goods will be delivered by UPS .batch process (n.) production process based on converting a quantity of items at the same time批處理batch size (n.) number of items in a batch批量 bear market (n.) period when share prices are falling熊市[例] Unfortunately, you confronted bear market.beat [ bi:t ] (v.) win over (someone) in a fight勝過[例] We have beaten our petitors to be the first on the market.[同義詞] defeat, hitbehave[ bi5heiv ] (v.) act舉止[例] You should behave yourself when attending such important banquet.belowtheline (adj.) belowtheline advertising。 abbr=abbreviation A133A share (n.) an ordinary share that does not give the owner the right to vote on pany issues A股[例] Our pany will issue A shares on market.abroad [ E5brC:d ] (adv.) to/in another country國(guó)外的[例] The sales director is abroad on business trip.[同義詞] overseas, in foreign parts, out of the countryabsence [ 5AbsEns ] (n.) time/period away from work缺席[例] The absence of the chief director of the meeting is somewhat a pity.[同義詞] nonattendance, nonappearanceabsent [ 5AbsEnt ] (adj.) not present, not at work缺席的[例] Please let your section head know if you are likely to be absent for a longer period.[同義詞] away, off, missingabsenteeism [AbsEn5ti:Iz(E)m] (n.) regular absence from work曠工[例] If motivation decreases, absenteeism is likely to increase. absorb [ Eb5sC:b ] (v.) integrate a smaller item into a larger whole兼并、擔(dān)負(fù)（費(fèi)用）[例] Head Office has absorbed the losses of our French subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 歸納成本法[例] Our pany mainly use absorption costing to set the sale price of products.abstract [ 5AbstrAkt ] (n.) short version of a longer document摘要[例] Please brief your staff the abstract of the prevailing government regulations.[同義詞] summary, synopsis, digestaccepting house = (US) accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兌銀行access [ 5Akses ] 1. (n.) entry to something通道[例] We have access to classified information.[同義詞] entrance, passage2. (v.) gain entry into puter data files獲取計(jì)算機(jī)數(shù)據(jù)（文件）[例] They shouldn’t have been able to access this file.[同義詞] outputaccount [ E5kaunt ] (n.) record of financial transactions帳戶[例] In our bank, if no transaction takes place in 2 years, your personal account will bee unclaimed.account executive (n.) an advertising executive who looks after a particular client（廣告或服務(wù)業(yè)）業(yè)務(wù)經(jīng)理[例] Jack is the account executive of this advertising pany.accounts payable a list of amounts owned to a business to suppliers of goods and services 應(yīng)付帳款[例] add an entry to accounts payable accountancy [ E5kauntEnsi ] (n.) work of an accountant會(huì)計(jì)工作[例] At the end of a year, the accountancy of a big pany is always very burdensome.accountant [ E5kauntEnt ] (n.) person qualified to keep a pany’s accounts會(huì)計(jì)師（員）[例] To be a good and petent accoun