【正文】 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。 pl=plural。 n=noun。 advertising which is not paid for頁底的（廣告）[例] Belowtheline activities refers to sales promotion or marketing research which a marketing department buys directly.benchmarking (n.) to measure (a rival39。 GB: one million million（英）萬億black (adj.) not allowed by law黑市的，非法交易的black market (n.) a situation of illegal trading in goods, currencies or services黑市 [例] He bought some pirate CDs on the black market.in the black in credit（銀行存款）有贏余black list list of goods, panies, people who are prohibited from trading黑名單[例] The customer is in the system black list so we can not provide trading service for him.blue chips (n.) shares with the highest status as investments, usually shares of wellestablished panies藍(lán)籌股，熱門的股票[例] Wise investors will show great interest in blue chips.bluecollar (adj.) relating to manual work體力勞動(dòng)者[例] Your local newspaper is usually the best source of bluecollar jobs.board meeting (n) a gathering of the directors of a pany to discuss important pany business董事會(huì) [例] He will chair the board meeting tomorrow on the takeover issues.board of directors (n.) group of people chosen by the shareholders to develop pany policy董事會(huì)議 [例] This proposal has been approved by the board of directors.bond n.) contract document promising to repay money borrowed by a pany or government債券[例] Most bonds are unsecured and do not grant shares in an organization.bonded goods (n) imported items on which customs duties must be paid before they can be collected by the imported or exported again保稅貨物 [例] We need permission to release these bonded goods to the importer.bonded house (n) a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or exported again 保稅倉庫[例] The cargo is still in the bonded house.bonus (n.) additional payment獎(jiǎng)金，紅利[例] Our department manager has been given an annual bonus for his good performance.[同義詞] dividendbook [ buk ] (v.) to arrange for (tickets or lodgings, for example) in advance。 to forbid someone to do something 禁止[例] Public advertisement on tobacco is banned in China, but some crafty tobacco panies are successful in circumventing this ban.[同義詞] forbidbank (v) to deposit something in a bank 存入[例] You have to bank a certain amount of money in order to avoid being overdrawn. [同義詞] depositBA (bank acceptance ) a bill of exchange that is accepted by a bank for a [例] We will issue a bank acceptance for the payment.bank book (n.) a book that lists all payments into and withdrawals from a customer’s bank account 存折[例] You can insert your bank book into this machine which will automatically update it.bank holiday (n.) a day, not a Saturday or Sunday, when banks are closed and which is also a general holiday(英國)銀行假日 [例] You have to wait till the day after tomorrow for your opening account in the Bank of London because tomorrow is a bank holiday.bank statement (n.) written statement showing transactions and balance of an account銀行結(jié)單bankrupt 1. (adj.) unable to pay debts破產(chǎn)的[例] He was declared bankrupt.[同義詞] insolvent2. (v.) force someone to bee bankrupt使破產(chǎn)[例] The high interest rates have bankrupted my business.bankruptcy (n.) state of being bankrupt破產(chǎn)[同義詞] insolvencybar code (n.) a series of lines printed on a product that can be read by a machine connected to a puter system to give a price or reference number 條形碼[例] The invent of bar code has greatly speeded up the economy of supermarketsbargain 1. (v.) discuss in order to reach agreement on price conditions討價(jià)還價(jià)[同義詞] haggle, negotiate2. (n.) item at a good (cheap) price物美價(jià)廉的商品[例] The cardigan is real a bargain for I just pay half of its previous price.bargaining (n.) discussing in order to reach agreement 討價(jià)還價(jià)[例] The buyer and seller finally agreed to the price level after 2 hours’ bargaining.barrister (n.) a person who is qualified to speak in a higher court of law大律師 [例] He is a top barrister specializing in financing law.[同義詞] lawyer ,solicitor, bar, counsel b/e (abbr) bill of exchange 匯票basic (adj.) minimum that can be expected。 Glossaryadj=adjective。 sell something by auction拍賣 [例] His house was auctioned last week.audioconference (n.) a meeting with people who cannot all be together at the same time, using audio (telephone) equipment 電話會(huì)議[例] The scheduled meeting has been cancelled for SARS, and we are planning to hold an audioconference next week. audit [(n.) examination of the accounts of a pany審計(jì)[例] We require an audit confirmation from your account opening bank.auditing (n.) official process of checking the accounts of a pany to see if they represent a true picture審計(jì)[例] The bank is under its annual internal auditing. auditor (n.) person who audits審計(jì)員authenticate (v.) proof that something is real or true 認(rèn)證[例] You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.[同義詞] certify average 1. (n.) the number which is calculated by adding several figures together and then divided by the number of figures均數(shù)[例] The sales average