【正文】 s own product比較和改進(jìn)自己的產(chǎn)品[例] Benchmarking has bee one of the fashionable words in current management discussion.benefit [ 5benifit ] 1. (n.) advantage。 pl=plural。 n=noun。 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。 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。 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 電話會議[例] The scheduled meeting has been cancelled for SARS, and we are planning to hold an audioconference next week. audit [ 5C:dit ] (n.) examination of the accounts of a pany審計(jì)[例] We require an audit confirmation from your account opening bank.auditing [ 5C:ditiN ] (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 [ 5C:ditE ] (n.) person who audits審計(jì)員authenticate [ C:5Wentikeit ] (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 [ 5AvEridV ] 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 has been around 250 units.[同義詞] mean2. (adj.) middle平均的[例] the average priceaveraging [ 5AvEridViN ] (n.) trading shares from the same pany at different prices at the same time 股票平均買賣法[例] Average can maintain the price of a security. awareness [ E5wZEnis ] (n.) being conscious of something知道[例] He has no awareness about the transaction.axe 1.(v) remove or dismiss somebody 解雇[例] Several thousand of jobs will be axed next month due to the great depression. [同義詞] dismiss ,sack, lay off ,fire 2.(n)removal or dismissal 解雇[例] I will under the axe if I can’t reach the sales goal this year.Bback [ bAk ] 1. (n.) opposite of front背面[例] Please sign the cheque on the back.[同義詞] rear, reverse2. (adj.) from the past過去的、拖欠的 [例] We have a lot of back orders.3. (v.) support資助[例] The bank backed my new venture.[同義詞] support, encouragebackdate [bAk5deIt] (v.) to put a date on a document that is earlier than the real date, so that it is valid from that earlier date 倒填日期[例] He backdated the bill so that it can be valid. [同義詞] antedateback order (n.) an order for goods that have not yet been produced or supplied積壓定單 [例] After a long vacation, I found myself in a huge stack of back orders.[同義詞] backlogback out (v) to give up 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 。Glossaryadj=adjective。 (?) A5mErtaiz] (v.) to pay off a debt by saving money on a regular basis分期清償[例] The repayment of the bond is amortized in 5 years.analyse [ 5AnElaiz ] (v.) study in detail分析[例] We analysed the accounts.analysis [ E5nAlisis ] (n.) detailed study, investigation分析[例] The analysis report shows clear logics and integrity.analyst [ 5AnElist ] (n.) person who analyses分析家[例] His intelligence and diligence made him an excellent and acute marketing analyst.annual [ 5AnjuEl ] (adj.) yearly年度的[例] the annual accounts[同義詞] yearlyannual general meeting (n.) (AGM) a meeting of all the shareholders in a pan