BEC3难词解释

Back 支持、资助、赞助
They are expecting high returns after backing the new business.
他们期望将资金投入新企业后得到高回报。
Backdated 倒填日期
Your salary increase will be backdated to January.
Backer 资助人
For thirty years this wealth American businessman was the backer of this enormously expensive project of photographing.
Backlog 积压
We are now faced with a sizeable backlog of orders.
目前我们面临的积压定单数量极大。
Backlog 积压的工作
The fact remains that our manufacturers have a heavy backlog on their hands.
Backup 1备份，备用件（文件、程序等的拷贝）
Did you make a backup copy?
你做了备份了吗？
Backup 为。。。做备份=back up
You can backup accounting records, business plans, charts, graphs or confidential information on CDs for decades-safe and secure.
把帐目记录、业务计划、图表或机密情报备份到光盘上，可以保证十年安然无恙。
Back-up facility 支持设备
The latest development is the use of the virtual office to provide essential back-up facilities to the self-employed.
目前，虚拟办公室的最新进展是用来为个体经营者提供基本的支持设备。
Bad debt 坏帐，呆帐，倒帐（无法收回的应收帐款）
The bank wrote off one million pounds in bad debts.
银行注销了100万英镑的呆帐。
Bad publicity 负面宣传
When they start to raise prices, they might create bad publicity, which could hurt their brand.
Baggage allowance 行李重量限额
If the boss is traveling with a lot of heavy equipment he will probably exceed the baggage allowance by the airline.
Balance 余额
If you choose not to use all of your Additional Benefit Funding for benefits, you will be paid the balance in cash, as part of your monthly pay.
假如员工不愿把所有附加福利金都花在支付各种福利项目上，于额将作为月工资的一部分现金支付给员工。
Balance of payment 国际收支简称BOP
It is also likely to lead to a rise in imports and problems with balance of payment.
它还可能导致增加进口产品和出现国际收支平衡问题。
Balance of trade 国际贸易差额（一国的有形出口（商品及服务）与有形进口之差）
The country has a balance of trade deficit since 1982.
Ballpark 1活动领域；（价格、观点的）可变通范围
The two sides eventually found themselves in the same general ballpark.
双方终于发现在大问题上看法已趋一致。
Ballpark 大致正确的
Unfortunately I can only give you ballpark figures today.
Bank charges 银行手续费
On significant expense is bank charges, which all business are forced to pay.
Banking business 金融业，银行业
Credit Lyonnais is in the banking business.
Bank on 依赖。。。获利
Bank on a brand
Bank statement 银行结单，银行水单
The bank statement should be checked against the cash book to make sure the figures are the same and that are no discrepancies.
银行结单应与现金帐簿核对，确保两者数字一致，无不符之处。
Banner towing
Bar chart 矩形图，条形图
Vertical axis horizontal axis
The bar chart below shows the cost of buying three different photocopiers.
Bar code 条形码
Scanned the bar code to check the price.
Bar graph=histogram
The bar graph shows the sales of cars in different countries during August, September and October.
Benefit premium (基本工资以外的)福利津贴
Your benefit premium is the additional amount over and above base pay which is provided to help fund your benefits.
福利津贴指的是基本工资以外、高于基本工资、用来资助所享福利的额外收入。
Benefit package 一揽子福利，福利套餐（指工资以外的福利，如健康保险、住房或股票等）
Because it was necessary to drive long distances
To see customers, the benefits package we offered to sales people at our company included a new car.
Batch 成批的产品，一批的量
This is the batch of watches that all have the same fault.
这就是那批有同样毛病的手表。
The first batch of applicants was being processed by the personnel department .
人事部门正在处理第一批求职者。
Bear market 熊市（通常指股市-汇市等的金融市场价格下跌或疲软）
If the market is thought to be poor and prices on the Stock Exchange are thought to be likely to fall, the market is called a bear market.
市场疲软，股票价格看跌，这种股市称为熊市。
Benchmark 基价，基准尺度，参考标准
Big ticket ( 美俚)高价的，昂贵的
Automobile is still a big-ticket item.
汽车仍然是是昂贵商品。
Bill 要求。。。支付
Michigan officials are planning to bill the federal government for the state’s firefighting costs.
密歇根州的官员们打算要求联邦政府支付该州的消防费用。
Billboard 露天大广告牌
Saturn has chosen to price their car inexpensively, has promoted the car mainly through television advertisements and billboard and distributes the car exclusively through Saturn dealerships.
“土星”汽车选择了低价位政策，主要利用电视广告和露天大广告牌促销并通过独家经销商销售。
Bill of lading 提单，提货单
Documentation for export shipments includes the bill of lading.
The full contract details appear on the back of the bill of lading.
提单背面印有全部合约细则。
Biding machine 装订机
A biding machine fixes sheets of paper together like a book.
Bioengieered food 生物工程食品
Bioengieered food is the brave new wave of future, but should consumers ask more questions?
Biotech 生物技术
The number of alliance between the pharmaceutical companies and biotechnology groups is increasing.
Black economy 黑市经济（指为逃税而隐瞒收入的地下经济。
The part of an economy which is not declared to the tax authorities is known as the black economy.
不向税务部门申报的经济领域被称为黑市经济。
Blockbuster 大力促销，生意兴旺
All the major groups are currently looking for the blockbuster remedies of the twenty-first century which will keep their profits at current levels.
Blue chip 1蓝筹股，绩优股（公司经营稳健、风险小的股票）
She put her money into blue chips.
Blue chip 2(在同行中最获利的，最赚钱的
Private investors unwilling to tolerate high levels of risk reduce this uncertainty by buying shares in blue chip companies.
不愿忍受高风险的投资者可以通过购买盈利公司的股票来避免该不稳定因素。
Board 董事会
He is chairman of board
Board meeting 董事会议
The takeover will be discussed at the next board meeting.
收购事宜将在下次董事会上讨论。
Board of directors 董事会
The board of directors is responsible for deciding on and controlling the strategy of a corporation or company.
Boardroom 1（董事会的）的会议室
The issue of ethics in the workplace is now of such importance that it needs to be incorporated into in-company development programmes for all employees, from the shop floor to the boardroom.
工作场所的道德问题如今已如此重要，有必要纳入从工场到董事会会议室的全体员工的公司内部发展计划。
Bond 债券
Government bonds are usually considered to be a safe investment.
Bonus point 消费（奖励）积分
These bonus points add up to free air miles or cash discounts.
Bonus share 红利股
Free shares given to long-term shareholders are called bonus share.
免费配送给长期股东的股票被称为红利股。
Book value 帐面价值（反映在帐簿上的资产价值）
The old photocopier is still useful, although its book value is almost nothing.
Bottom line 帐本底线，盈亏一览结算线
You run millions of dollars through all that and you come out with nothing on the bottom line.
你在那上面投资几百万元，可结果一无所获。
Bounce （电子邮件）弹回，退回
Bounced cheque 拒付 支票
Charges can be very high for bounced cheque, and administration fees are charged each time the debt increases.
对于拒付支票，银行费可能极高，另外债务每增加一次，管理费也随着逐次收取。
Bourse 证券交易所，证券市场
Shares at China’s two bourses fell nearly 10 percent, although a few so-called WTO plays, such as Tianjin Port, still held retail interest.
中国两大证券交易市场股票下跌近一成，但一些像“天津港”之类的“世贸股”仍受股民青睐。
Branch out 拓展业务
They are rapidly branching out to locations around the world.
正在世界各地迅速拓展业务。
Brand consultants 品牌咨询公司，品牌顾问公司
One company says that its on-hold marketing programme, combining messages with ‘brand enhancing’ music, reduces hang-ups by 50 per cent and increases sales by up to 20 per cent.
A recent survey of 1000 people by brand consultants Cook & Pearson concludes that shoppers will continue to buy a wider range of goods and services from supermarkets.
Brand extension = brandstretching 品牌延伸
The Coca-Cola Company might have been wiser to leave the old Coke alone and introduce New Coke as a brand extension.
Brand identification 品牌识别
Brand identification insures shelf placement and other advantages in the distribution process.
品牌识别确保了产品在货架上占有一席之地，同时也使销售过程中的其他优势得到保证。
Brand image 品牌形象
Mercedes cars have a quality brand image.
Brand-making 创名牌
Despite the Brand-Making Mystique, the Tangible Trademark is strong financial returns.
Brand name 品牌名称
The enormous strength of the McDonald’s name has helped the company to enter new markets all over the world.
麦当劳品牌名称的巨大优势使公司在世界各地不断建立新市场。
Proctor and Gamble has significant distribution power because of the strength of their brand name.
Breach 破坏，违反，侵害
Photocopying is a breach of copyright or patent protection.
Break even 收支平衡
The company just manages to break even.
Brea-even point
The company expects the product to reach break-even point within one year.
Bridging loan 临时贷款
If you want to buy sth quickly you can borrow money on you assets by taking out a bridging loan. You pay back the loan after you sell some assets.
Briefcase 公文包
Briefing 情况通报会
We usually hold our weekly sales briefings on Friday morning.
Bright collar
Brochure 小册子
They provide free travel brochures.
Broker 代理人，经纪人
The broker will tell you which policy he or she thinks you should take out.
Broker’s commission 经纪人佣金
To deal in shares on the Internet incurs none of the regular broker’s commission and investors can therefore easily afford to buy and well shares more regularly.
Brokerage fee
One reliable way of managing investments is through a broker, who charges a brokerage fee in the form of a percentage of the money invested.
Brokerage industry
Budget priced goods 预算价商品，成本价商品
Budget priced goods are low-priced goods.
Bulk 散装，大批，大量
These grains were shipped in bulk.
They were able to buy in bulk and to sell at low margins.
Bull market 牛市
If the market is thought to be good and prices on the Stock Exchange are thought to be likely to rise, the market is called a bull market.
Business 公司，企业
He set up several advertising consultancy businesses in the UK.
Business class =first class
The small airline has beaten the huge Royal Dutch KLM airline, and other national state air companies, to win the title of Europe’s best business service.
Business concept 经营