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1.credit n. 賒購,賒購制度 信任,信用短語credit card 信用卡credit sales 賒購credit note 信用票據(jù);貸項憑單(公司向退還貨物的客戶發(fā)出的貸記憑證,可用于購買該公司的貨物)letter of credit 信用證例Please pay attention-an automatic 30-day credit on all orders.請注意所有的定單都有30天的繳款延緩期。Im sorry but we dont accept credit, please pay now in cash.非常抱歉,我們概不賒欠,請付現(xiàn)金。2.creditor n. 債權(quán)人,貸方短語unsecured creditor 無擔保債權(quán)人creditor nation 債權(quán)國secure a creditor 為信貸作保例Creditors have better memories than debtors.【諺】債主的記性比債戶強。His main creditor is demanding payment.他的主要債權(quán)人正要求他還錢。The company has gone bankrupt and cant pay its creditors.公司已破產(chǎn),無法償還債務。3.creditworthiness n. 信貸價值,信貸信用4.crisis n. 危機 轉(zhuǎn)折點短語an economic crisis 經(jīng)濟危機a financial crisis 金融危機crisis of confidence 信任危機cyclical economic crisis 周期性經(jīng)濟危機monetary crisis 貨幣危機例We must bring things to a crisis.我們必須采取步驟促使事情達到?jīng)Q定階段。5.critical adj. 關(guān)鍵的短語critical moment 危機;緊要關(guān)頭,關(guān)鍵時刻a critical decision 重大的決定critical path analysis 關(guān)鍵途徑分析法例Having enough fund is the critical element of the plan.擁有足夠的資金是計劃中的必要條件。6.conversion n. 改裝,改造 變換;轉(zhuǎn)化短語bond conversion 債券兌換conversion of securities 證券轉(zhuǎn)換conversion of the bill 匯票的收款conveyor n. 運送,傳遞 轉(zhuǎn)讓例Train is one of the largest conveyors of passenger traffic.火車是最大的客運工具之一。core time 基本上班時間(員工于此段時間必須上班,彈性只對除此以外的時間有效)7.cost n. 成本短語fixed costs 固定成本running costs 日常管理費用variable costs 可變成本acquisition cost 取得成本,購置成本,招攬成本,照原價actual cost 實際代價例Clerk wanted, able to cost.招聘職員,須能計算成本者。相關(guān)cost-consciousness n. 成本意識cost-recovering n. 收回成本costing n. 成本計算,成本會短語absorption costing 全部成本計算法full costing 歸納成本法batch costing 分批成本計算法direct costing 直接成本法8.continuum n. 連續(xù)時間短語decision-making continuum 決策維持性9.contract n. 合同,契約v. 訂約;承包短語draw up a contract 草擬合同negotiate a contract 締結(jié)契約make a contract with 與簽定合同例The contract still holds.契約仍然有效。The firm has contracted to build a double-purpose bridge across the river.他們公司已簽約承建一座橫跨大江的兩用大橋。Under the contract the building work must be completed within eighteen months.按照合同,該建筑工程必須在18個月之內(nèi)完工。10.contractor n. 承辦商,承建人短語general contractor 總承包者,建筑公司prime contractor 總承包人project contractor 工程承包11.contribute v. 提供;捐獻短語contribute to several charities 捐助一些慈善團體例She seldom contributes to the discussion.她在討論中很少發(fā)言。12.contribution n. 貢獻,捐獻 稅短語additional special contribution 額外特別捐款fiduciary contribution 信托投資general average contributions 共同海損分擔額joint contribution 共同出資profit contribution 毛利13.construction n. 建造,構(gòu)筑,建設短語the construction industry 建筑業(yè)under construction 在建設中例They work for the construction industry.他們在建筑業(yè)工作。The bridge is under construction.該橋尚在建設中。14.consultant n. 咨詢?nèi)藛T,顧問(提供專業(yè)意見或服務,收取費用)短語a business consultant 業(yè)務顧問a financial consultant 金融顧問a management consultant 管理顧問例The consultant committee met at the call of the chairman.顧問委員會應主席的召集而開會。The company called in a tax consultant to advise them.公司征求稅務顧問的意見。15.consumer n. 消費者短語consumer goods 消費品consumer durables 耐用消費品(如汽車、家具、冰箱、洗衣機、電視等)consumer protection 消費保護例Consumers have the right to return faulty goods and demand a refund from the supplier.消費者有權(quán)退回有瑕疵的商品,要求供應商退還款項。Sales in the consumer market are beginning to improve.消費品市場的銷售情況開始有所改善。16.consumable adj. 消耗的,一次性的短語consumable paper products 一次性紙制品17.contingency n. 意外事件短語assessments contingency 資產(chǎn)估價中的意外損失claims contingency 產(chǎn)權(quán)要求中的意外損益expropriation contingency 緊急征用例We must always be prepared for every contingency.我們必須始終做應急準備。18.conflict v./n. 沖突,爭論短語come into conflict with 和沖突in conflict with 同相沖突commodity conflict 商品爭奪例All these actions by the company conflicted with the universally accepted business rules.公司的這些行動都與公認的商業(yè)規(guī)矩相抵觸。19.conglomerate n. 聯(lián)合企業(yè),集團公司 跨行業(yè)公司短語a mining conglomerate 礦業(yè)集團a construction conglomerate 建筑集團例One of the oldest breweries has now joined an international conglomerate of drinks manufacturers.一家歷史最悠久的釀造廠已加入國際性飲料制造商集團。20.consolidate v. 鞏固,加強 賬目合并 統(tǒng)一短語consolidate at every step 步步為營consolidated accounts 合并賬目consolidated stock 統(tǒng)一公債例The country is now consolidating its position as a leading producer of textiles.該國正繼續(xù)鞏固紡織品出口的領(lǐng)導地位。The two banks will consolidate in July next year.這兩家銀行明年7月將合并。Several small businesses are planning to consolidate to form a large powerful company.幾家小企業(yè)正計劃合并成一家實力雄厚的大公司。We need to study the consolidated accounts to understand this group.我們需要研究合并賬目才能了解整個集團。21.consortium n. 財團 銀團短語banking consortium 銀行(財)團consortium of underwriters 證券承受財團the Channel Tunnel consortium 英吉利海峽隧道財團例The contract was awarded to a consortium of construction and electrical generator companies.合同給了一個由建筑和發(fā)電機公司組成的財團。22.constant adj. 恒定的 不斷的,經(jīng)常的短語a constant companion 忠實的伙伴23.competitive adj. 競爭性的短語competitive bidding system 招標制price not competitive 價格不能與同業(yè)競爭competitive with 可與競爭的例The agency is a highly competitive sales representative.這個代理處是個有強烈競爭意識的銷售代表。24.component n. 機器元件、組件、部件 部分短語components of cost (各種)生產(chǎn)費用an electrical component 電器零件例Each of the components is useful in its degree.每一個元件都各有程度不同的用處。The factory supplies components for the car industry.該工廠向汽車業(yè)供應零部件。concentrated marketing 集中營銷策略25.condition n. 條件,狀況pl. 付款方式,付款條件短語economic condition 經(jīng)濟景況adjunction condition 復益條件admissible condition 容許條件例I can let you have it on very favorable conditions.我愿意以非常優(yōu)厚的付款條件賣給你。Conditions in the office made concentration impossible.辦公室的狀況根本不可能使人專心。26.configuration n. 設備的結(jié)構(gòu)、組合短語computer configuration 計算機配置fixed configuration 固定的配置27.compensate v. 補償。酬報短語compensate somebody for loss 賠償某人損失例Management compensated us for the time we worked.資方補償我們工作時間的報酬。The company compensates her for extra work.公司因她的額外工作而給她報酬。28.compensation n. 補償,賠償 酬金短語in compensation for 以為報酬/賠償make compensation for 補償/賠償compensation trade 補償貿(mào)易make compensation for somebodys losses 補償某人的損失例Equal compensation should be given to men and women for equal work.男女應同工同酬。The airline passenger demanded compensation for the loss of all her luggage.該飛機乘客要求賠償她所丟失的全部行李。She was given $3,000- in compensation.她獲得3,00美元的賠償金。29.compete v. 比賽,競爭短語compete with/against sb. for sth. 與某人競爭而獲得某物例Japan competed with other countries for world market.日本與其他國家競爭國際市場。30.competition n. 比賽,競爭短語keep trade competition between 在之間保持劇烈的貿(mào)易競爭fair competition 公平競爭horizontal competition 同業(yè)競爭例The competition has cornered the market.競爭對手已壟斷了市場。31.competitor n. 競爭者,對手例Competitors in the book trade did their best to undercut each others prices.圖書市場的競爭者們競相壓價。This firm is one of our biggest competitors.這家商行是我們最強的競爭對手之一。32.commission n. 傭金,回扣 代辦,委托短語commission agent 代理人,經(jīng)紀人commission house 證券經(jīng)紀公司(交易所)endorsement commission 背書手續(xù)費例She gets 10% commission on his sales.她賣出東西可得10%的傭金。The company sells boats on commission.這家公司委托售船。Some salesmen in big shops receive a commission of 10% on everything they sell, as well as a salary.大商店有些店員不僅有薪金,而且還可抽取所售貨物10%的傭金。33.commitment n. 承諾 約定,約束enter into commitment 承擔義務;(商業(yè)上的)約定loan commitment 貸款承諾original commitment 原承諾款額The company has a commitment to pay $50,000 to Red Cross.這家公司有向紅十字會提供5000美元的承諾。34.commodity n. 商品,貨物短語a scarce commodity 短缺商品core commodity 核心商品distress(ed) commodity 賠錢貨commodity broker 商品經(jīng)紀人例Commodity brokers in the Corn Exchange reacted swiftly to news about crop failure in N. America.谷物交易所的商品經(jīng)紀人對北美作物歉收的消息做出迅速反應。Air conditioners are one of the many commodities that Japan sells abroad.空調(diào)是日本許多出口商品中的一種。35.communication n. 聯(lián)絡,溝通 書信,口信pl. 交通,通訊例The tourists found communications with their hosts difficult.旅客覺得很難聯(lián)絡上旅游的主辦單位。This letter is to confirm our recent telephone communications.這封信函旨在確認我們最近的電話談話。The area has been devastated by the earthquake but communications are now being restored.這個地區(qū)遭受地震破壞,不過交通通訊聯(lián)絡正逐漸恢復。36.company n. 公司短語bankers trust company 銀行信托公司bonding company 擔保公司limited (liability) company (ltd.) 股份有限公司public limited company (plc) 股票上市公司37.clerical adj. 職員的,辦公室工作的n. 辦事員短語clerical staff (全體)職員,辦事員clerical staff 文書職員clerical work 文職工作例Owing to a clerical error the document was wrongly filed.因文書工作失誤,那份文件歸錯了檔。We need a new clerical assistant to help with the typing and filing.我們需要一名新的文書協(xié)助打字和文件歸檔工作。38.client n. 委托人 顧客短語mail-order client 郵購戶regular client 常年客戶;常年委托人on behalf of a client 代表委托人例The architect is meeting a client this morning.建筑師今天上午會見一名委托人。A good hairdresser never lacks clients.出色的美發(fā)師不愁沒有顧客。C/O care of 由轉(zhuǎn)交(僅用于書面語)certificate of origin 原地產(chǎn)證明書例Mr. Brown, c/o Mr. and Mrs. Philips.由菲利普斯夫婦轉(zhuǎn)交布朗先生。39.cold n./adj. 冷淡的,生意清淡的短語catch a cold 蝕本,虧本例The company lost their regular clients because of a cold reception.這家公司因為冷淡的接待而失去了常年客戶。The price of shares has fallen heavily today and many recent investors are likely to catch a cold.股票價格今天大跌,相信很多新近投資者要虧本了。40.commercial adj. 商貿(mào)的 盈利的n. 廣告(電視、電臺、電影中的廣告)短語commercial activity 商貿(mào)活動a commercial success 成功盈利a commercial break 商業(yè)廣告時間例Commercial activity is expected to intensify towards Christmas.預計臨近圣誕節(jié)商貿(mào)活動會逐漸頻繁。Gold has been discovered by the prospectors but not in commercial quantities.勘探者發(fā)現(xiàn)黃金,但在數(shù)量上未足以具有商業(yè)價值。Every fifteen minutes the programme was interrupted for the showing of commercials.每隔15分鐘,節(jié)目就被廣告打斷。41.circular n. 通告;通函 傳閱的小冊子(傳單等)短語a circular letter 傳閱文件;通知,通函circular of stock-taking 盤點存貨通知circular (letter of) credit 流通信用證,巡回信用證,旅行信用證例Have you seen that circular from the new furniture centre?你見到那家本地新開的家具總匯的廣告了嗎?The circular was sent to everyone in the company.有關(guān)通函已發(fā)給公司里的每一個人。42.circulate v. 傳閱,分送 使(貨幣等)流通,使周轉(zhuǎn)短語a circulated cheque 流通支票例Please circulate these fliers.請分送這些傳單。43.circulation n. 流通(指貨物、貨幣等)短語come into circulation 開始流通go out of circulation 不再流通例The old banknotes are being withdrawn from circulation.舊鈔票逐漸被回收,不再流通。There arent many of those old machines in circulation now.這些舊機器中仍在使用的已不多了。44.the City 倫敦城詳解作為英國金融中心的倫敦老區(qū),倫敦城是國際證券交易所、主要銀行和保險公司的集中地例He works in the City.他在倫敦城工作。Reports from the City show a general fall in share prices.來自倫敦城的報告顯示,股價普遍下跌。45.claim v. n. 索賠 要求(權(quán)利)短語counter claim 反索賠,反訴freight claim 貨物賠償?shù)囊髆ake a claim for damages 要求賠償損害admit a claim 同意賠款have a claim on 有對的要求權(quán)例Did you claim on the insurance after your house fire?你家失火后你要求保險公司賠償了嗎?The oil-rig workers are claiming a 12% pay rise.石油鉆井工人要求增加12%的工資。The made a claim for higher pay.他們提出更高報酬的要求。The trade union put in a claim for a shorter working week.工會提出縮短每周工作時間的要求。46.chart n. 圖表短語bar chart 柱狀圖,條形圖pie chart 餅圖break-even chart 損益平衡表,兩平(圖)表program flow chart 程序流程圖progress chart 進行圖,進度表sales break-even chart 銷售收支兩平表例The chart shows how our sales figures have improved over the last six months.圖表顯示銷售數(shù)字在過去六個月的增長情況。47.charter n. 憑照,特許狀(市鎮(zhèn)、大學或其他機構(gòu)建制的特許狀); 章程,憲章 包租(船、飛機、火車或長途汽車等)短語corporate charter 公司執(zhí)照,公司注冊證charter of concession 特許證例A charter was granted to the town many years ago.該市鎮(zhèn)多年前已獲得特許狀。Under the new charter all employees must sign a contract of employment.根據(jù)公司新章程,所有雇員必須簽訂雇傭合約。The next plane due to arrive is a charter from Bombay.下一班到達的飛機是從孟買來的包機。48.check (=cheque)n. 支票 餐館的賬單v. 核對 檢查短語check in 登記(在旅館、機場、工作單位登記)check out 結(jié)賬;登記離去the check-in 登記柜臺the checkout 結(jié)賬處checkout counter 付賬柜臺例Ask the waiter for the check.向服務員要賬單吧。Ill just check if there are any more in the storeroom.我要核實一下倉庫里是否還有存貨。We arrived at the hotel and checked in.我們到達旅館就登記住宿。Departing guests are asked to check out by noon.離開旅館的賓客須在中午前辦理結(jié)賬手續(xù)。49.chief n. 首領(lǐng)adj. 主要的,首席的,總的短語chief of finance 財務處長in chief 主要地,尤其chief of all 最主要的是例Slow speed is the chief drawback of sea shipment.海運最大的缺點是速度慢。CIF c.i.f. Cost Insurance and Freight 到岸價格(成本保險費+運費)50.certify v. 以書面形式證明短語certified accountant 注冊會計師certified copy 經(jīng)驗證核實的副本例The student asked the college to certify a copy of the examination results.那名學生請大學出具證明考試成績的副本。The accounts were certified correct.賬目經(jīng)查核無誤。51.chain n. 連鎖店 一系列短語contract chain 契約連鎖店effective network chain 有效網(wǎng)鏈store chains 商店連鎖chain store 連鎖商店例He owned a hotel chain.他擁有多家旅館。Its a chain store, so you will be able to change the shirt in your town if it does not fit.這是連鎖店,你的襯衫不合身,可以到你所在的城鎮(zhèn)去換。Marks and Spencers is a chain store.瑪莎百貨公司是連鎖店。52.challenger n. 挑戰(zhàn)者短語a challenger of established authority 向確定的權(quán)威挑戰(zhàn)的人53.channel n. (商品流通的)渠道短語through (the) proper channel 通過正當?shù)耐緩?,辦理規(guī)定手續(xù)black-marketeering channel 黑市交易渠道commodity circulation channel 商品流通渠道common-user channel 共用信道例Jean got those files from a reliable channel of information.簡通過可靠的信息渠道得到了那些文件。54.charge n. 價錢,費用 控告v. 收費,索價 控告短語in charge of 管理,負責;具有對的控制或責任的carrying charge 與房地產(chǎn)有關(guān)的費用;(分期付款購貨的)附加價格cover charge (某些國家餐館或夜總會的)附加費,服務費advance charge 預付款例What is the charge for left luggage?寄存行李收費多少?Cheques may now be cashed at most hotels for a small charge.現(xiàn)在大多數(shù)旅館可兌現(xiàn)支票,只向顧客收取少許手續(xù)費。The treasurer is facing a charge of theft.司庫面臨盜竊的指控。That seaside hotel charges exorbitant prices during the summer holidays.那家海濱旅館在夏天休假期間漫天要價。Dont forget to charge the money of the shoes to my account.別忘了把鞋錢記在我賬上。The police have charged them with fraud警方指控他們犯欺詐罪。55.catastrophe n. 大災難,大禍例The food was cold, and the guests quarreled-the whole dinner was a catastrophe.食物是冷的,客人們又吵了起來整個晚宴是一次徹底的失敗。56.catering n. 餐飲服務短語the catering business/industry 餐飲業(yè)restaurant catering 旅館膳食供應例Catering at major sports events is becoming increasingly profitable.為大型體育活動提供飲食的盈利日益增加。57.caterer n. 飲食供應商(為大型活動提供服務)例The caterers arrived early to set up their tables before the guests appeared.飲食供應商倒得早,在客人抵達前把餐桌準備好了。CEO n. Chief Executive Officer (美)總經(jīng)理58.certificate n. 證書,證明書短語certificate of insurance 保險憑證certificate of origin 原產(chǎn)地證書例She received a certificate to show that she had attended the training course.她參加培訓班后獲得證書。59.caption n. (照片或圖片下的)簡短說明vt. 加上標題,加上說明短語caption of account 會計科目,賬戶名稱60.capital n. 資本,資金短語big capital 壟斷資本;大企業(yè)commercial capital 商業(yè)資本,商品經(jīng)營資本credit capital 信貸資本capital market 資本市場(涉及長期投資,來源包括私人投資者、銀行、保險公司等)capital account 資本賬目(記錄用于購置土地、建筑物、機器等的開支)make capital out of 撈取資本例The company has grown rapidly but needs more capital to obtain further growth.公司發(fā)展迅速,不過需要更多的資金才能進一步發(fā)展。The government is eager to attract foreign capital.政府正急于吸引外資。61.capture v. 獲得,贏得例The police have not captured the thief yet.警方尚未將該盜賊抓獲。This advertisement will capture the attention of readers everywhere.這個廣告將可引起各處讀者的注意。62.cash n. 現(xiàn)金,現(xiàn)付款v. 兌現(xiàn)短語in cash 有現(xiàn)錢,用現(xiàn)款付的cash on arrival 貨到付現(xiàn),貨到付款cash flow 現(xiàn)金流量cash a cheque 兌付支票cash in 兌成現(xiàn)金cash up (店鋪)計算每日收取的金額例The company is short of cash at the moment.眼下公司缺少現(xiàn)錢。The shop has a cash flow of $30,000 a month.這家商店的流動現(xiàn)金為每月三萬美元。Excuse me, but Ive no cash on me. Can I pay by cheque?對不起,我身邊沒帶現(xiàn)錢,能不能用支票支付?Ive decided to cash in my share certificates, as they dont bring me much money.我的股票賺不了錢,我已決定把它們兌現(xiàn)。相關(guān)cash card 自動提款卡(由銀行發(fā)給存戶,可用以從自動提款機提款)cash point 自動提款機cash crop 商品作物,經(jīng)濟作物(為供出售而種植)cash price 現(xiàn)金價格(用現(xiàn)金付款的價格)cash discount 現(xiàn)付折扣(支付現(xiàn)金所獲得的折扣)63.catalogue n. 目錄,產(chǎn)品目錄短語an exhibition catalogue 展覽目錄list something in a catalogue 將某事物列入目錄例After studying the catalogue, we decided to order a set of furniture.我們仔細看了目錄以后,決定訂購一套家具。Please send for our free catalogue.歡迎來函索取免費目錄。64.cancel v. 取消,注銷,撤銷 廢除例Owing to a strike by railway workers all train journeys have been cancelled.因鐵路工人罷工,所有車次都被取消。If you are dissatisfied with the goods you have a right to cancel the order and receive a full refund.如果對貨物不滿意,你有權(quán)撤銷訂單,貨款如數(shù)退還。65.candidate n. 求職者 候選人 申請人短語master candidate 候補大師presidential candidate 校長候選人相關(guān)candidateship n. 候選(人)資格/身份例Tom offered himself as a candidate for a post.湯姆自薦為某職位的候選人。The company is being forced to reduce staff and I fear I am a likely candidate.公司被迫裁員,恐怕我是其中之一。There are six candidates for the post of senior clerk.有六個人申請高級職員。66.canteen n. 職工食堂例The canteen serves meals between 12 noon and 2 pm.職工食堂在正午12點至下午2點時供應午餐。67.canvass v. 向拉票或拉生意,拉訂單 細查短語canvass for subscriptions 招徠訂貨例He canvassed the papers, hunting for notices of jobs.他仔細查閱報紙,尋找招工廣告。68.capacity n. 生產(chǎn)額,(最大)產(chǎn)量 職位,資格短語at full capacity 全力in ones capacity as/in the capacity of 作為;以資格/身份/職位purchasing capacity 購買力例Tom will visit factories which were operated below capacity.湯姆將要查看未滿負荷運轉(zhuǎn)的工廠。69.budget n. 預算,預算案 預算撥款,??顅. 撥款 (為)節(jié)省金錢短語budget plan 分期付款capital budget 資本預算,資本支出預算cash budget 現(xiàn)金預算comprehensive budget 總預算annual budget 年度預算例The financial director is responsible for the firms budgets.財務主任負責公司預算?A new car will not be part of our budget this year.買一輛新車不在我們今年的預算之內(nèi)。She was given a budget of $25,000 to launch the magazine.她獲得25000美元撥款作創(chuàng)辦雜志之用。Business is bad so well have to budget carefully.生意慘淡,我們必須謹慎做出預算。We are budgeting for a new van.我們?yōu)橘I新的箱式貨車節(jié)約用錢。70.bulk n. 大量(貨物)短語break bulk 開始卸貨in bulk 散裝;大量批發(fā)sell in bulk 原艙出售;整批出售,批發(fā)a bulk buy 大量購買例The bulk of the work has been done.工作大部分已經(jīng)完成。Because of their bulk these filling cabinets are very difficult to move.這些文件柜形體巨大,要移動十分困難。Grain is often transported in bulk.谷物常以散裝運輸。bull market 牛市(行情看漲的證券或貨幣市場)短語a bull market for US dollars 美元牛市71.bust adj. 破產(chǎn)的n. 破產(chǎn) 缺錢n. 蕭條時期大范圍的經(jīng)濟不景氣的時間或階段例Several companies have threatened to bust out of their high-wage contracts by the dubious technique of declaring bankruptcy.(Washington Post)“幾家公司威脅要通過宣告破產(chǎn)的可疑手段來破壞他們的高額合同。”(華盛頓郵報)Bankers consider the regions diversified econom
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