【正文】 : Money paid(per hour or day or week)to manual workers : A fixed regular payment made by employers, usually, for professional or office or perks: Advantages that e with a job, apart from wages or : To be raised to a higher rank or better security: Knowing that there is little risk of losing one?s : Having particular abilities, acquired by : Any pany that provides goods or services for another one : Any of the pieces or parts that make up a product, machine, or contracting out : Buying products or processed materials from other panies rather than manufacturing them : The(maximum)rate of output that can be achieved from a production process : The buildings, machines, equipment and other facilities used in the production process : The geographical situation of a factory or other facility: : The stock of any item or resource used in an organization(including raw materials, parts, supplies, work in process and finished products) time : The time needed to perform an activity( manufacture or deliver something) channel: all the panies or individuals involved in moving a particular kind of goods or service from the producer to the launch a product: to introduce a new product onto the opportunities: possibilities of filling unsatisfied needs in sectors in which a pany can profitably produce goods or services research: collecting, analyzing and reporting data relevant to a specific marketing situation(such as a proposed new product) segmentation: dividing a market into distinct groups of buyers who have different requirements or buying habits : wrappers and containers in which products are sold of sale: places where goods are sold to the public – shops, stores, kiosks, market stalls, concept: an idea for a new product, which is tested with target consumers before the actual product is developed features: attributes or characteristics of a product: quality, price, reliability, representative: someone who contacts existing and potential customers, and tries to persuade them to buy goods or services advertising: free advertising, when satisfied customers remend products to their or prestige advertising: advertising that mentions a pany?s name but not specific agencies: panies that handle advertising for account: a contract with a pany to produce its advertising budget: the amount of money a pany plans to spend in developing its advertising and buying media time or brief: the statement of objectives of an advertising campaign that a client works out with an advertising campaign: the advertising of a particular product or service during a particular period of customers or target market: a defined set of customers whose needs a pany plans to planners: the people who choose where to advertise, in order to reach the right threshold effect: the fact that a certain amount of advertising is necessary to attract a prospective customer?s parativeparity method: choosing to spend the same amount on advertising as one?s advertising: advertising during periods or seasons when sales are normally relatively : writing down the details of transactions(debits and credits): keeping financial records, recording ine and expenditure, valuing assets and liabilities, and so on accounting: preparing budgets and other financial reports necessary for management accounting: working out the unit costs of products, including materials, labor and all other expenses accounting: calculating an individual?s or a pany?s liability for tax : inspection and evaluation of accounts by a second set of accountants 61.?Creative accounting?: using all available accounting procedures and tricks to disguise the true financial position of a pany or stockholders : A pany?s owners or ine : The revenues received by a pany during a given period, minus thecost of sales, operating expenses, and taxes : All the money that a pany will have to pay to someone else in the future, including taxes, debts, and interest and mortgage payments : The amount of business done by a pany over a year : Anything owned by a business(cash investments, buildings, machines, and so on)that can be used to produce goods or pay liabilities or amortization : The reduction in value of a fixed asset during the years it is in use(charged against profits) or accounts receivable : Sums of money owed by customers for goods or services purchased on credit or accounts payable :Sums of money owed to suppliers for purchases made on credit or inventory :(The value of)raw materials, work in progress, and finished products stored ready for sale or overhead : The various expenses of operating a business that cannot be charged to any one product, process or department : an arrangement by which a customer can withdraw more from a bank account than has been deposited in it, up to an agreed limit。interest on the debt is calculated card: a card which guarantees payment for goods and services purchased by the cardholder, who pays back the bank or finance pany at a later dispenser or ATM: a puterized machine that allows bank customers to withdraw money, check their balance, and so on : a fixed sum of money on which interest is paid, lent for a fixed period, and usually for a specific purpose order or direct debit: an instruction to a bank to pay fixed sums of money to certain people or organizations at stated : a loan, usually to buy property, which serves as a security for the loan card: a plastic card issued to bank customers for use in cash dispensers banking: doing banking transactions by telephone or from one?s own personal puter or checking account: one that generally pays little or no interest, but allows the holder to withdraw his or her cash without any restrictions or time or notice account: one that pays interest, but usually cannot be used for paying cheques(GB)or checks(US), and on which notice is often required to withdraw money : to place money in a bank。or money placed in a bank currencies: the money used in countries other than one?s own :