商务英语入门术语汇编

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1、商务英语入门术语汇编Chapter 1：TermsEnglish Definition中文翻译sole proprietorshipAn organization that is owned, and usually managed, by one person is called a sole proprietorship.个人独资企业partnershipA partnership is a legal relationship between persons carrying on a profit-motivated business.合伙企业general partnershipA

2、general partnership is a business with at least one general partner who has unlimited liability for the debts of the business.普通合伙general partner主要合伙人limited partnershipA limited partnership is an arrangement where a person can contribute a business without being involved in the affairs of the partn

3、ership.有限合伙limited partner有限合伙人investor投资者creditor债权人liability债务责任corporationThe corporation is a legal entity（法人实体），allowed by legislation, which permits a group of people, as shareholders or members, to create an organization, which can then focus on pursuing set objectives. （股份制）公司for-profit comp

4、any营利性公司non-profit company非营利性公司limited liability有限责任（以出资额为限）unlimited liability无线责任（个人财产也要用于清算）double taxationThe corporation has to pay taxes on its profits. The stockholders mush also pay income tax on the dividends they receive through ownership.双重课税joint ventureA joint venture is the pooling of

5、 resources and expertise by two or more businesses, typically from different areas or countries to achieve a particular goal.合资公司limited liability companies（LLC）A limited liability company(LLC) is a type of business ownership combining several features of corporation and partnership structures.XX公司m

6、inute会议记录mergerA merger is the result of the combination of two or more companies to form a new company.兼并acquisitionAn acquisition is one company buying the property and obligations of another company.收购horizontal mergerA horizontal merger joins firms in the same industry and allows them to diversi

7、ty or expand their products.横向兼并vertical mergerA vertical is the joining of two firms involved in different stages of related businesses a manufacturer merging with a supplier of component products, or a manufacturer merging with a distributor of its products.纵向兼并conglomerate mergerA conglomerate me

8、rger unites firms in completely unrelated industries.混合兼并franchiseA franchise is the right to use a business name and sell products or services, usually in a specific geographical territory.特许franchising特许经营franchiserthe person who sells a franchise特许者franchiseethe person who buys a franchise被特许者Cha

9、pter 2：TermsEnglish Definition中文翻译bandwagon effect从众效应market assessment市场评估market niche缝隙市场market research市场调查business planBusiness plan is a detailed written document that defines the goals of your business and describes the means you will use to attain those goals, the advantages the business will

10、 have in relation to competition, and the resources and qualifications of the owners.企业计划书，企划书lease agreementA lease agreement is a contract between you and the owner of the property.租赁协议general business licenseA general business license is assessed annually for the privilege of operating a business

11、 in the jurisdiction.普通经营许可证special licenseA special license is one that is issued to a business that will provide products or services that require regulation.特殊经营许可证cash float现金流overdraft透支bank statement银行结单Chapter 3：TermsEnglish Definition中文翻译fringe benefits附加福利corporate ethicscorporate ethics ar

12、e the evaluation of corporate activities and behavior as right or wrong.企业道德ethical dilemma道德困境corporate social responsibility（CSR）Corporate social responsibility is the awareness that business activities have an impact on society, and the consideration of that impact by firms in decision making.企业社

13、会责任corporate cultureCorporate culture is described as the personality of an organization, including such elements as core values and beliefs, corporate ethics, and rules of behavior.企业文化core values核心价值观risk-taking personality喜欢冒险的个性attention-to-detail personalities注重细节的个性outcome-oriented personaliti

14、es注重结果的个性customer service客服people-oriented personality以人为本的个性team-oriented personality注重团队合作的个性aggressive personality积极进取的个性non-stable personality不求稳的个性codes of ethics道德规corporate climate企业氛围Chapter 4：TermsEnglish Definition中文翻译managementManagement is defined as the application of planning, organizi

15、ng, directing, and controlling functions in the most efficient manner possible to accomplish meaningful organizational objectives.管理planningPlanning is a management function which means defining goals for future organizational performance and deciding on the tasks and use of resources needed to atta

16、in them.计划strategic planning / long-range planningStrategic planning determines the major goals of the organization as well as the policies, procedures, and strategies for obtaining and using resources to achieve those goals.战略规划/长期规划tactical planning / short-range planningTactical planning is the p

17、rocess of developing detailed, short-term strategies about what is to be done, who is to do it, and how it is to be done.战术规划/短期规划operational planningOperational planning is the process of setting work standards and schedules necessary to implement the tactical objectives. 运营规划contingency planningCo

18、ntingency planning is the process of preparing alternative courses of action that may be used if the primary plans dont achieve the organizations objectives.应急计划organizingOrganizing is a management function that typically follows planning and reflects how the organization tries to accomplish the pla

19、n.组织structural reorganization结构重组directingdirecting is the use of influence to motivate employees to achieve organizational goals.领导，指挥autocratic leadershipAutocratic leadership, the close style of supervision, means providing subordinates with detailed job instructions.专制型领导democratic leadershipDem

20、ocratic leadership, the general supervision, is a management style in which the manager consults with subordinates about job activities, problems, and corrective actions.性领导controllingControlling is a management function that involves verifying that actual performance matches the plan.控制organization

21、al structureOrganizational structure is the formal decision-making framework by which job tasks are divided, grouped, and coordinated.组织结构top-level managersTop managers are those who take the responsibility of setting organizational goals, defining strategies for achieving them, monitoring and inter

22、preting the external environment, and making decisions that affect the entire organization.高层管理者middle-level managersMiddle-level managers are those who receive the broad overall strategies, missions, and objectives from top-level managers and translate them into specific action programs.中层管理者first-

23、level managersFirst-level managers are those who emphasize directing and controlling the work of employees in order to achieve the team goals.基层管理者supervisor主管（基层管理者）managerial roles经理人角色figurehead roleThe manager handles ceremonial and symbolic activities for the department or organization.名誉领袖角色li

24、aison roleThe manager interacts with peers and people inside and outside the organization.联络人角色leader roleThe leader role encompasses relationships with subordinates, including motivation, communication, and influence.领导人角色monitor roleThe manager receives and collects information from many sources.监

25、听者角色disseminator roleThe manager transmits special information into the organization.传播者角色spokesperson roleThe manager disseminates the organizations information into its environment.发言人角色entrepreneur roleThe manager initiates change.企业家角色disturbance handler roleThe manager resolves conflicts among

26、subordinates or between his/her department and other departments.障碍排除者resource allocator roleThe resource allocator role is about decisions of allocating people, time, equipment, budget, and other resources to attain desired outcomes.资源分配者negotiator roleThe manager negotiates on behalf of the organi

27、zation.谈判者conceptual skillconceptual skill is the cognitive ability to see the organization as a whole and the relationship among its parts.概念技能human skillHuman skill is the managers ability to work with and through other people and to work effectively as a group member.人际技能technical skillTechnical

28、skill is the understanding of and proficiency in the performance of specific tasks.技术技能/业务技能Chapter 5：TermsEnglish Definition中文翻译productionProduction is the process of transforming inputs such as raw materials into outputs such as goods and services.生产manufacturingManufacturing is one part of produc

29、tion which means making goods by hand or with machinery as opposed to extracting things from the earth (mining and fishing).制造operationOperations are the functions needed to keep the company producing, literally any function or series of functions introduced to carry out a strategic plan.运作inputsInp

30、uts to the production process are those resources that will be needed to produce the desired goods or services.投入品transformationTransformation consists of those production activities that take the inputs and combine them in some special way to produce the output.改造，转换outputsThe output is the final r

31、esult of the production process.产品plant locationPlant location can mean the difference between profit and loss for a firm.厂址的选定production process生产工艺manufacturing process制造工艺assembly process装配工艺synthetic process合成工艺analytic process分解工艺continuous process连续性生产工艺intermittent process机械性生产工艺materials man

32、agement物料管理materials requirements planning (MRP)MRP is a computer-based system that uses sales forecasts to make sure that needed parts and materials are available at the right place and the right time.物料需求计划manufacturing resource planning （MRPII）MRPII is an advanced version of MRP that allows plant

33、s to include all the resources involved in the efficient making of a product.制造资源计划enterprise resource planning （ERP）ERP is a computer-based production and operations system that links multiple firms into one integrated production unit.企业资源计划purchasingPurchasing is the function in the company that s

34、earches for quality material resources.采购inventory Inventory refers to a list of goods and materials held available in stock.库存inventory control库存控制manufacturer制造商distributor分销商wholesaler批发商retailer零售商Just-in-time（JIT） inventory control The idea is to have suppliers deliver their products “just in t

35、ime” to go on the assembly line.准时库存控制JIT II准时库存控制二代job scheduleA job schedule is the plan for a particular job.工作计划schedulingScheduling amalgamate several job schedules.制订计划production schedule / factory schedule生产计划/工厂计划master production schedule主生产计划cross-training workers综合训练的工人program evaluation

36、and review technique (PERT) chart项目评估与审查技术路线图critical path关键路径flexible manufacturing systems (FMS)柔性制造系统computer-aided design（CAD）计算机辅助设计computer-aided manufacturing （CAM）计算机辅助生产computer-aided engineering （CAE）计算机辅助工程lean manufacturingLean manufacturing is the production of goods using less of every

37、thing compared to mass production.精益生产modular construction组合生产productivityProductivity means the amount of products or services produced with the resources used.生产率productivity measurement生产率衡量performance evaluation业绩评估qualityThe quality of a product or service is a customers perception of the degre

38、e to which the product or service meets his/her expectations.质量quality managementQuality management is concerned with controlling activities with the aim of ensuring that products and services are fit for purpose and meet the specifications.质量管理quality control （QC）QC is the measurement of products a

39、nd services against set standards.质量控制quality assurance （QA）QA is about how a business can design the way a product or service is produced or delivered to minimize the chances that output will be sub-standard.质量保证total quality management（TQM）TQM infuses the concept of quality throughout every activi

40、ty in a company.全面质量管理quality circles（QCs）A quality circle is a group of 6 to 12 volunteer employees who meet regularly to discuss and solve problems affecting their common work activities.质量管理小组benchmarkingbenchmarking is the continuous process of measuring products, services, and practices against

41、 the toughest competitors or those companies recognized as industry leaders.标杆分析法continuous improvementContinuous improvement is a preferred method of innovation and produces effective results.持续改进Chapter 10：TermsEnglish Definition中文翻译international tradeThe exchange of goods and services across inte

42、rnational borders国际贸易domestic tradeThe exchange of goods and services within the border国贸易absolute advantageA country has an absolute advantage in the production of a product when it is more efficient than any other country in producing it绝对优势comparative advantagethe ability of a country to produce

43、a particular good at a lower opportunity cost over another country相对优势exchange rateThe price at which one currency exchanges for another is called exchange rate.汇率currency depreciationA fall in the value of one currency in terms of another currency货币贬值currency appreciationA rise in value of one curr

44、ency in terms of another currency货币升值BOP (Balance of Payments)A nations balance of payments (BOP) the sum of all the transactions that take place between its residents and the residents of all foreign nations.国际收支the current accountIt refers to the net flow of current transactions, including goods,

45、services, and interest payments, between countries. 经常账户the capital accountIt reflects the net change in national ownership of assets.资本账户the official reserves accountThe central banks hold quantities of foreign currencies called official reserves.官方储备账户sum to zerono overall surplus or deficit, that

46、 is, the sum of the three components of the BOP must equal zero.余额归零surplusA countrys BOP is said to be in surplus by a certain amount if sources of funds exceed uses of funds by that amount.顺差deficitA countrys BOP is said to be in deficit by a certain amount if sources of funds are less than uses o

47、f funds by that amount.逆差international trade settlementWays of payments in the international trade国际贸易结算letter of credit (L/C)信用证Bill of ladingThe bill of lading is issued to the exporter by the common carrier transporting the merchandise.提货单Draft / Bill of exchangeIt refers to the instrument normal

48、ly used in international commerce to effect payment.汇票credit check信用核查tariffIt is a tax levied on imports.关税revenue tariffprotective tariff保护性关税quotaAn import quota is a direct restriction on the quantity of some good that may be imported into a country.进口配额voluntary restraint agreementsTo avoid the

49、 imposition of new tariffs on their goods, countries often voluntarily restrict their exports, which is called voluntary restraint agreements.自愿限制协定embargoIt is a total restriction on the import or export of a good.禁运regulatory trade restrictionsRegulatory trade restrictions are indirect methods ado

50、pted by the government to impose procedural rules that limit imports.政府监管贸易限制capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济liberal economy 经济mixed economy 混合经济political economy 政治经济学protectionism 保护主义autarchy 闭关自守primary sector 初级成分pri

51、vate sector 私营成分私营部门public sector 公共部门公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic s

52、ituation 经济形势infrastructure 基本建设standard of living 生活标准生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞萧条,不景气underdevelopment 不发达underdeveloped 不发达的developing 发展中的initial capital 创办资本frozen capital 冻结资金frozen assets 冻结资产fixed assets 固定资产real estate 不动产,房地产circulating capital, working c

53、apital 流动资本available capital 可用资产capital goods 资本货物reserve 准备金储备金calling up of capital 催缴资本allocation of funds 资金分配contribution of funds 资金捐献working capital fund 周转基金revolving fund 循环基金 周转性基金contingency fund 意外开支准备金reserve fund 准备金buffer fund 缓冲基金平准基金sinking fund 偿债基金investment 投资资产investor 投资人self-

54、financing 自筹经费 经费自给bank 银行current account 经常（美作:checking account）current-account holder 支票（美作:checking-account holdercheque 支票（美作:check）bearer cheque, cheque payable to bearer 无记名支票 来人支票crossed cheque划线支票travellers cheque 旅行支票chequebook支票簿支票本（美作:checkbook）endorsement背书transfer 转让,转帐过户money 货币issue 发

55、行ready money 现钱cash 现金ready money business, no credit given 现金交易概不赊欠change 零钱banknote, note 钞票纸币（美作:billto pay incash付现金domestic currency, local currency 本国货币convertibility 可兑换性convertible currencies 可兑换货币exchange rate 汇率兑换率foreign exchange 外汇floating exchange rate 浮动汇率free exchange rates 汇兑市场foreig

56、n exchange certificate外汇兑换券hard currency 硬通货speculation投机saving 储装 存款depreciation 减价,贬值devaluation （货币）贬值revaluation 重估价runaway inflation 无法控制的通货膨胀deflation 通货紧缩capital flight 资本外逃securities business 证券市场stock exchange 贡市场stock exchange corporation 证券交易所stock exchange 证券交易所贡交易所quotation 报价,牌价share股份

57、shareholder, stockholder 贡持有人股东dividend 股息 红利cash dividend现金配股stock investment 贡投资investment trust 投资信托stock-jobber 贡经纪人stock company, stock brokerage firm 证券公司securities 有价证券share, common stock 普通股preference stock 优先股income gain 股利收入issue 发行贡par value 股面价格 票面价格bull 买手 多头bear 卖手 空头assigned过户 opening

58、 price 开盘closing price 收盘hard times 低潮business recession景气衰退doldrums 景气停滞dull 盘整ease 松弛raising limit 涨停板break 暴跌bond, debenture 债券Wall Street 华尔街short term loan 短期贷款long term loan 长期贷款medium term loan 中期贷款lender 债权人creditor 债权人debtor 债务人借方borrower 借方借款人maturity到期日偿还日amortization 摊销摊还分期偿付redemption 偿

59、还insurance 保险mortgage 抵押allotment 拨款borrowing 借款interest 利息rate of interest 利率Discount 折扣rediscount 再贴现annuity 年金maturity 到期日 偿还日amortization 摊销 摊还 分期偿付redemption 偿还insurance 保险mortgage 抵押allotment 拨款short term credit 短期信贷consolidated debt 合并债务funded debt 固定债务 长期债务floating debt 流动债务drawing 提款 提存aid

60、援助allowance, grant, subsidy补贴,补助金 津贴cost 成本 费用expenditure, outgoings 开支 支出fixed costs 固定成本overhead costs 营业间接成本overheads杂项开支 间接成本operating costs 生产费用 营业成本operating expenses 营业费用running expenses 日常费用 经营费用miscellaneous costs 杂项费用overhead expenses 间接费用 管理费用upkeep costs, maintenance costs 维修费用 养护费用trans

61、port costs 运输费用social charges 社会负担费用contingent expenses, contingencies 或有费用apportionment of expenses 分摊费用income 收入 收益earnings 利润 收益gross income, gross earnings 总收入 总收益gross profit, gross benefit 毛利 总利润 利益毛额net income纯收益 净收入 收益净额average income 平均收入national income 国收入profitability, profit earning capacity 利润率 赢利率yield 产量收益 收益率increase in value, appreciation 增值升值duty 税taxation system 税制taxation 纳税fiscal charges 财务税收progressive taxation 累进税制graduated tax 累进税value added tax 增值税income tax 所得税land tax 地租地价税excise tax 特许权税basis of assessment 估税标准taxable income 须纳税的收入15 / 15