【正文】 垃圾債券UNIT 20 efficiency and employmentComputerization 計(jì)算機(jī)化Flexibility 靈活性Public services 公共服務(wù)Selfemployment 并購Takeover 資產(chǎn)流動性Maturity 差額Credit 透支Current account= checking accountUnit 14 banking 銀行業(yè)務(wù)Personal banking 折算差Deferred tax liabilities 合并財(cái)務(wù)報(bào)表IAS= International Accounting Standards 國際會計(jì)標(biāo)準(zhǔn)Cash and cash equivalents at beginning of period 股份溢價(jià)（超過股票票面價(jià)值的所得）Market capitalization shortterm liabilities+ shareholder’s funds)Financial year v. 規(guī)定Profit and loss account= ine statement 凈賬面價(jià)值= purchase value – depreciation chargeCurrent cost accounting可變成本Shareholder= stockholder 稅務(wù)會計(jì)Cost accounting 稅務(wù)負(fù)擔(dān)Transaction 市場資本化Nominal value 復(fù)式簿記，復(fù)式記賬法Earnings 借方Debt 累計(jì)Amortization 會計(jì)學(xué)Accrue 代理商Offseason 優(yōu)惠券Introduction stage 公共關(guān)系Brand awareness 海報(bào)Purchasing frequency 潛在顧客Sales revenue 媒體空間Message 機(jī)構(gòu)廣告= prestige advertising 相對平等方法，比較奇偶方法Cost per thousand= CPM 摘要Budget 產(chǎn)品功能Sales representative 宣傳Questionnaire 分銷渠道，配送渠道Market research= marketing research 定量分析Internal research 直郵Business market= producer market= industrialPromotion 聯(lián)合利華Yamaha 擴(kuò)張的Delivery 貨架空位Product development 保修Maintenance 標(biāo)志Slogan 貨架期，存活期Sellby date 細(xì)分市場Segmentation of the market 轉(zhuǎn)換不同牌子的人Product line 位置，選址Operation 組裝Distribute 植入Transplant 輸入到輸出的加工階段所需時(shí)間Product mix 破損Leakage 規(guī)模經(jīng)濟(jì)Handling 操作經(jīng)理，運(yùn)營經(jīng)理Lead time 每百萬件瑕疵率Continuous improvement= kaizen= kaizan 設(shè)備原產(chǎn)商，貼牌制造商Lean production 銷售損失Market share 專制Deregulation 聯(lián)合大公司，企業(yè)集團(tuán)Archrival 勞工行動Picket 同行Trade union = labor union 意外事件Contingency plan 獵頭公司Follow up 職介機(jī)構(gòu)Job description 申請人Application 全球化Payforperformance 補(bǔ)貼Tinned food 貨物補(bǔ)充Hygiene 產(chǎn)品系列Userfriendly 收銀臺Cash register 帶薪假日Sick pay 福利，津貼Perk 裁員Downturn 協(xié)作Insulated = isolated 使用自有資金，自籌資金Organization chart 固有的問題Product manager 訂貨交付時(shí)間Reorganization下屬M(fèi)atrix 分散化，權(quán)力下放，分權(quán)Function 大眾的（商品）Replenish→replenishment 商店的日常運(yùn)營Strategic management 解職，開除Expertise 可管理的，可處理的Set objective 生產(chǎn)率Produce 最低價(jià)Frills 文科Science 財(cái)務(wù)管理HR management 方案提供商Chain store 公司文化Check and balance 資本資源Superior 高性能汽車Tangible/ physical resources 經(jīng)濟(jì)部門Good will resource 升值Depreciate 高層管理Middle management 資本密集型Hinterland指揮系統(tǒng)，行政管理系統(tǒng)Core technology 輕工業(yè)Marketing 勞動分工Heavy industry 拆卸Assembling line 技術(shù)密集型Capitalintensive 高層經(jīng)理Top management 聽取意見Distributor 決策Board of directors 董事長Highperformance car 初級經(jīng)理Corporate culture 互換Solution provider 作業(yè)管理Financial management 成藥Arts 高端產(chǎn)品Rock bottom price 產(chǎn)品Productivity 安全網(wǎng)Dismiss 日常物流，后勤Daytoday running of the store 參數(shù)High street= main street 問責(zé)性 信息技術(shù)部Ramp。 自制的Decentralization 向……負(fù)責(zé)Subordinates 機(jī)能結(jié)構(gòu) = production+ finance+ marketing市場營銷+ sales+ personnel/ HRLead time 投資銀行Inherent problem 研發(fā)投入Selffinancing 公司風(fēng)氣Collaboration 開放性Downsizing 工會Benefit 工作條件Paid holiday 現(xiàn)金出納機(jī)Cash till 沒前途的工作Stock order = replenishment 工作場所Subsidize 本地化Globalization 跨國公司Unit 6 recruitment 招聘Applicant 預(yù)先通知（辭退）A form of headhunters 控股權(quán)Contingency 病假The trade 按章工作Industrial action 機(jī)構(gòu)外部的Inhouse 議價(jià)權(quán)Conglomerate 不賺錢的工作Tyranny 固定成本Variable cost 物流Lost sales 呼叫中心OEM= original equipment manufacter 連續(xù)流程生產(chǎn)PPM= piece per million 無線保真Operation manager 承包商，分包商Economies of scale 盜竊，偷盜Breakage 生產(chǎn)量，加工階段Throughput time 電路板Implant 全面質(zhì)量管理Assembling 合資企業(yè)Location 品牌偏愛度Brand switcher 縫隙市場Linestretching 產(chǎn)品系列的填補(bǔ)Market segment 公司形象Shelf life 利益一致者，風(fēng)險(xiǎn)共擔(dān)體制Logo 信用工具Warranty = guarantee 商標(biāo)，牌子Shelf space 原型，雛形Augmented 高露潔Philips 寶潔UnileverUnit 10 marketing市場營銷Marketing mix市場營銷組合，營銷要素組合= product+ promotion+ price+ place 直銷Direct mail 定性分析Quantitive research 學(xué)術(shù)期刊Trade journal v. 嘗試，品嘗Distribution channel 集中性Console 營銷人員Publicity 銷售點(diǎn)Product concept 產(chǎn)品經(jīng)理Brand manager 廣告宣傳，廣告攻勢Brief 廣播或電視廣告Comparativeparity method 媒體計(jì)劃Media space 可見機(jī)會Prospective customer 廣告牌Classified advertisement 廣告策略Poster 免費(fèi)試用Publicity 指向Reduction 降價(jià)Rebate 促銷技巧Reducedprice pack 零售商Dealer 會計(jì)恒等式Accounting 應(yīng)計(jì)費(fèi)用Accumulate 應(yīng)付賬款Debit 股息，紅利Doubleentry bookkeeping 利息Long term liabilities 管理會計(jì)Market capitalization 庫存Liability for tax 定價(jià)Ine amp。 借與貸Assets amp。 固定費(fèi)用Variable cost 股本，股份資本Share premium= paidin surplus 非流動資產(chǎn)Prepaid expenses 關(guān)聯(lián)公司Minority interests 家庭銀行（網(wǎng)銀+電話銀行）Loan 商業(yè)銀行，零售銀行Foreign currency risk 收益與風(fēng)險(xiǎn)Liquidity 發(fā)行證券Underwrite securities 股票經(jīng)紀(jì)人Portfolio management 中央銀行Minimum interest rate 基本利率Credit standing= credit rating= creditworthinessUnit 19 takeovers, mergers and buyouts vt. 強(qiáng)迫Mortician 殯葬業(yè)者A host of 很多Dispose of 用掉，用光Industry 實(shí)業(yè)Department of Trade and Industry= DTI 貿(mào)易工業(yè)部Unit 23 central banking, money and taxationFiscal policy 財(cái)政政策M(jìn)onetary policy 貨幣政策Open market operation 開放市場操作Bank run 擠兌Liquidity ratio 現(xiàn)金比率Branch of the government 政府部門Budgetary policy 預(yù)算政策Budget deficit 預(yù)算赤字US Federal Reserve 美聯(lián)儲Price stability 價(jià)格穩(wěn)定，物價(jià)穩(wěn)定Declare （海關(guān)）申報(bào)Levy tax at… 對……征稅Ine tax 所得稅Direct tax 直接稅Indirect tax 間接稅Valueadded tax 增值稅Regressive tax 遞減稅Progressive tax 遞增稅Sales tax 銷售稅Capital gains tax 資本所得稅Capital transfer tax 資本轉(zhuǎn)移稅Wealth tax 財(cái)富稅Tax evasion 逃稅，漏稅Tax avoidance 避稅Government expenditure 政府支出Excise duties 消費(fèi)稅，國內(nèi)貨物稅Corporation tax 公司稅Marginal rate 邊際率Black economy= underground economy 黑色經(jīng)濟(jì)，地下