工商导论外贸文献考试单词表

Fundamentals of businessUnit 1sole proprietorship 商个体，个体户partnership 商合伙，合伙公司corporation (股份有限)公司franchise 特许经营license/permit (营业)执照sole proprietor 个体业主shareholder 股东board director 董事会成员，董事unlimited liability 无限责任access获取方法，渠道assets 资产financing 筹集的资金，融资marketing 营销dissolution 解散law firm 法律事务所accounting firm 会计事务所real estate firm 房地产公司partner 合伙人general partner 普通合伙人limited partner (责任)有限合伙人supplier 供货商extend credit 提供信贷legal framework 法律框架go broke 破产internal conflict 内部纷争，冲突broth 肉汤incorporator 公司股东sales revenue 销售收入legal person 法人sue 起诉，控告bankrupt 破产bond 债权collateral 抵押物finance 为…提供资金expansion 扩张separated ownership and management 所有权与经营分离termination 终结resilient 有弹性的，可恢复的dividend 股息，分红income tax 所得税double taxation 双重征税corporate charter 公司执照industrial relations 劳资关系incur 引起，导致stockholder 股东executive 公司行政领导franchisor 授予特许者décor （店铺）装饰attire （员工）服装unit 2replica 复制品centralized 中央集权的chronic shortage 长期短缺product-oriented 产品导向的acquire 获得personal selling 当面推销publicity 媒体推介bulk buying 大宗购买discount price 打折销售uniform specification 统一规格marketing mix 营销组合promotion 促销utility 功能，便利channels of distribution 分销渠道，销售渠道market segmentation 市场细分zero in on…瞄准，集中精力于…demographic 人口统计的psychographic 消费心态学product-use variable 产品用途因素unit 3convenience goods 方便商品shopping goods （货比三家后再购买的）商品specialty goods 特种商品，特色商品feasibility 可行的marketability 可销售性pilot model 样品，样机prototype 样机commercialization 商业化product life cycle 产品生命周期pricing 定价profit-oriented objectives 利润导向型目标return on capital 资本（投资）回报率sales-oriented objective 销售额导向型目标be sold under cost 亏本销售，赔本买卖follow-the leader objective 跟进型目标equilibrium price 均衡点价格break-even 盈亏平衡点double-edge sword 双刃剑skimming strategy 撇脂战略penetration strategy 渗透战略loss leader pricing strategy （用少量低价商品）诱导战略odd pricing strategy 心理定价战略price lining strategy 分类定价战略unit 4wholesaler 批发商retailer 零售商discount store 折扣商店，平价商店turnover 周转率mail-order house 邮购公司vending machine 自动售货机virtual store 虚拟商店，网上商店agent 代理商broker 经纪人time utility 时间上的方便place utility 地点上的方便ownership utility 获得拥有权上的方便information utility 信息上的方便form utility 产品成型上的方便truck rates 卡车运费perishable 易腐烂的forklift 叉车conveyer belt 运输带crane 吊车unit 5promotion mix 促销组合product advertising 产品广告institutional advertising 厂商整体形象广告outdoor billboard 户外广告牌spot （播放）时段specialist magazine 专业杂志hypermedia （互联网上的）超媒体yellow pages 电话薄advertising agency 广告代理公司artwork 艺术设计commission 佣金prospect 物色（潜在顾客）qualify 确认approach 接触（顾客）make presentation 演示handle objections 处理（顾客）不同意见close 成交follow-up售后跟踪point-of-sale displays 销售点上的演示sweep stakes 摸奖，赌券coupon 打折券，优惠券premium 奖励券trade stamp 行业优惠券redeem 兑换，返还trade show 行业展览会sponsorship 赞助public relations 公共关系publicity 媒体推介word of mouth 口碑unit 6portability 可携带性divisibility 可分割性stability 稳定性durability 耐用性，耐磨损性acceptability 合法使用性denomination 面值paper note 纸币inflation 通货膨胀transaction 交易circulation 流通legal tender 法定货币medium of exchange 交换媒体store of value 价值存储unit of account 计算单位，会计单位demand deposit 活期存款interest-bearing 产生利息的checking account 支票帐户withdrawal 取款mini mum balance 最少余额credit union 信用社serial number 序列号liquidity变现性，流动性portfolio 投资组合securities 有价证券savings account 存款帐户currency exchange 货币兑换letters of credit 信用证banker＇s acceptance 银行承兑draft 汇票access card 自动柜员机卡credit card 信用卡debit card 借记卡financial counseling 理财咨询home mortgage 住房抵押mutual savings bank 互助储蓄银行depositor 存款人pension fund 养老基金premium 保险费unchecked 不受控制的sustainable 可持续的Federal Reserve 美国联邦储备局Fed 美联储discount rate 贴现率open-market operation 公开市场运作vault 金库dealer （有价证券）券商unit 7trade credit 行业信用commercial paper 短期融资券factor （对应收帐等的）贴现account receivable 应收账款account payable 应付账款open account 开立账户，赊账帐户promissory note 本票draft 汇票obligation 义务，债务line of credit 信用额度secured/ unsecured 有/无担保的collateral 抵押物inventory 库存compensating balance 补偿余额revolving credit 循环信用the going interest rate 市场利率face value 面值factor 贴现商debt capital 债务资本corporate bond 公司债券equity capital 权益资本retained earnings 留用利润dividend 股息depreciation 折旧stock 一个公司的股票总称IOU 借据equity financing 股权融资share 股票其中的一张debt financing 借款融资capital structure 资本结构cash flow 现金流utilities companies 水，电等公用事业公司maturity date 到期日principal 本金redemption premium 赎金preferred stock 优先股callable 可召回的common stock 普通股creditor 债权人liquidation 清算unit 8managerial accounting 管理会计financial accounting 财务会计financial statement 财务报表balance sheet 资产负债表owner＇s equity 所有者权益patent 专利copyright 版权current assets 流动资产fixed assets 固定资产intangible assets 无形资产liabilities 负债current liabilities 流动负债long-term liabilities 长期负债current ratio 流动比率quick ratio （acid test ratio）速动比率rental revenue 租赁收入gross profit margin 毛利润率net profit margin 净利润率inventory turnover 库存周转率average inventory 平均库存account receivable turnover 应收账款周转率return on owner＇s investment 投资回报率unit 9securities market 证券市场underwrite 承销broker 经纪人stock exchange 股票交易所stock brokerage 股票经销商（公司）bull 预计股价会涨者，买多者bear 预计股票会跌者，卖空者speculator 投机者forfeit 放弃growth stocks 绩优股blue chip 蓝筹股，绩优股speculative issues 收益与风险俱大的股票unit 10risk management 风险管理works-in-process 半成品probability 概率pirating 海盗活动the Strait of Malacca马六甲海峡hedging 套期保值feed 饲料risk-sharing mechanism风险分担机制premium 保险费insurance policy 保险合同insurable interest 可保利益indemnity 补偿subrogation 代位proximate cause 近因insured 保户dependent 抚养人utmost good faith 最大诚信compensation 赔偿contribution 全部赔偿不能超过应得补偿insurable risk 可保风险underwrite 承保policyholder 保户property insurance 财产险marine insurance 海险adversity 灾祸aviation insurance 航空险liability insurance 责任险premises 单位，私家所属的场所worker＇s compensation 工伤赔偿split-liability 责任分担vandalism 打砸等破坏行为no-fault auto insurance 无过错汽车保险reimburse 报销surgical expenses 手术费用hospital expenses 住院费用cafeteria plan 自选组合term life insurance 简单寿险limited payment life insurance 定期寿险endowment life insurance 增值寿险straight life insurance 完全寿险group life insurance 集团寿险key person insurance 关键人物险credit life insurance 信用寿险fidelity bond 忠实险surety bond 履行义务险unit 11common law 普通法，习惯法，判例法statutory law 制定法，成文法regulatory law 行政法规jurisdiction 管辖，权限lawful purpose 合法目的competency of parties 合同各方具备能力voluntary agreement 自愿缔约meeting of the minds 合意coercion 胁迫fraudulent manipulation 欺诈操纵consideration 对价proper form 有效形式breach of contract 违约enforceable 可实施的，可执行的tort law 侵权法negligence 疏忽surgical forceps 手术用镊子title to property 财产所有权trial 试用cash on delivery 货到付款，交货付现free on board 离岸价格unauthorized 未经授权的royalty 版税，专利使用费license 允许使用（专利）warranty 担保merchantability 可用性refund 退款negotiable instrument 票据certificate of deposit 存款单maker （本票，支票）出票人drawer （汇票）出票人endorsement 背书blank endorsement 普通背书restrictive endorsement （指定收票人的）特种背书qualified endorsement 限定性背书without recourse 不可追索agency law 代理法principal 委托人，授权人agent 代理人power of attorney 委任书，授权书equitable 公平的terms of reference 授权范围overbill 开出超过合理数额的账单bankruptcy law 破产法petition for bankruptcy 破产申请referee 调解人trustee 托管人proceeds 收益extension agreement 延展协议reorganization 重组unit 13planning 规划means and ends 手段和目的organizing 组织chain of command 指挥链，指令链leading 领导motivate 激励，激发autonomy 自主权rewards 回报，奖励controlling 调控deviation 偏离，背离corrective measure 矫正措施chief executive officer 首席执行官function/division manager 部门经理operating manager 操作层经理human skills 人际关系技能conceptual skills 概括技能technical skills 操作技能recruit 招聘，招募political tint 政治色彩bottom-line manager 一线经理，基层经理proven track record 被实践证明的业绩记录headhunter 猎头公司job specialization 工作专门化departmentalization 部门化unity of command 统一指挥line authority 直线职权staff authority 职能（部门的）职权line-and-staff organization 直线――职能混合型组织responsi bility 责任delegation分权，授权span of management 管理跨度，管理幅度hierarchical levels 管理层次，组织结构层次functional organization 按功能划分部门的组织divisional organization 按事业部划分的组织division manager 部门经理，事业部经理generalist 经验全面的人才，通才matrix organization 矩阵型组织standing committee 常设委员会ad hoc committee 特别委员会grapevine 非正式沟通的途径。