【正文】 ll 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 has been around 250 units.[同義詞] mean2. (adj.) middle平均的[例] the average priceaveraging (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(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 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(guò)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 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 (n.) person who supports financially資助者[例] The pany has some big backers.[同義詞] patron, sponsor, benefactorbacking (n.) support, usually financial one資助 [例] Strong governmental baking makes the project very profitable.backhander (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 (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 (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 。 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 (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(guò)[例] We have beaten our petitors to be the first on the market.[同義詞] defeat, hitbehave(v.) act舉止[例] You should behave yourself when attending such important banquet.belowtheline (adj.) belowtheline advertising。s product) according to specified standards in order to pare it with and improve one39。 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。 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 (n.) US:one thousand million（美）十億。 reserve 預(yù)訂 [例] The secretary has booked the manager in at the Hilton Hotel.books (n. pl) the financial records of a pany公司帳目[例] The books of the pany clearly reveals its bad debt.book value (n.) value of assets as recorded in the pany’s books帳面價(jià)值[例] Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.bookkeeper (n.) person who keeps