management accounts (n. pl) financial information (sales, costs, profits, cash-flow, etc.) prepared for managers管理帐目
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, J$ E/ I7 r0 `1 B3 n: m$ \- `manpower [ 5mAnpauE ] (n.) total number of workers for a certain type of work or for an area人力
1 [% x6 S/ @: G3 x1 q[同义词] worke-force
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2 l+ r, X# v% Fmanpower resources (n.) manpower available人力资源
^. d9 h% S- U/ Y& K: |[例] The factory is lacking in manpower resources.
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manual [ 5mAnjuEl ] (adj.) using the hands手工的 ' e2 n- s2 w* \4 ^# L+ ?6 B& |
[例] Manual employees are usually represented by different unions from white-collar employees.
3 Y) @; B' C: a( j* d, A z1 b[同义词] physical, hand-operated % n% l) v* c3 R' }+ K
, X+ m$ G5 s8 E; Fmanufacture [ 7mAnju5fAktFE ] (v.) make a product using machines生产 - K7 j4 M) B/ J+ B8 @1 g9 T
[例] Europe has a traditional advantage in manufacturing machines. 9 g' d2 R+ ~ k) n9 L) a: P# C
[同义词] produce, fabricate, assemble * j$ I; n' Q$ p( D2 ]" J0 a9 D
manufacturer [ 7mAnju5fAktFErE ] (n.) company which produces products制造商
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, d& N9 o) @4 h8 Vmanufacturing [ 7mAnju5fAktFEriN ] (n.) process of producing制造
$ C+ i. g+ v m! D" a5 `0 Q) s, ?[例] manufacturing industry 0 a; Y6 p) b5 W0 c: ^( Y
" R7 F# x- A, _9 y3 |# p2 ?+ amargin [ 5mB:dVin ] (n.) difference between sale price and cost price利润 & c& W3 K5 x+ B; `9 k' e
[例] Margin leaves the space for the dealers to pursue profits.
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gross margin difference between manufacturing cost and sale price毛利 ( P! U& Z; Q8 @% u( V) _
/ d# Z2 Z/ E( I) ^; Ynet margin difference between total cost (inc. overheads) and sale price净利 |