商务英语词汇精华版含例句解析一百零四

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management accounts (n. pl) financial information (sales, costs, profits, cash-flow, etc.) prepared for managers管理帐目
  
manpower [ 5mAnpauE ] (n.) total number of workers for a certain type of work or for an area人力
! r% {/ r$ U$ c[同义词]  worke-force
  
+ r; p2 N4 q7 Umanpower resources (n.) manpower available人力资源
[例]  The factory is lacking in manpower resources.  
  
& [! I! W2 @1 W! L" `manual [ 5mAnjuEl ] (adj.) using the hands手工的
[例]  Manual employees are usually represented by different unions from white-collar employees.
# `! T- k. \6 c7 ?2 L2 ~% x[同义词]  physical, hand-operated
  
( _( v4 w) S! w; y4 @, }; I* dmanufacture [ 7mAnju5fAktFE ] (v.) make a product using machines生产
[例]  Europe has a traditional advantage in manufacturing machines.
2 I- J4 E; }' ?7 D8 g+ W[同义词]  produce, fabricate, assemble
6 U, @2 R) M  a' c; imanufacturer [ 7mAnju5fAktFErE ] (n.) company which produces products制造商
  
manufacturing [ 7mAnju5fAktFEriN ] (n.) process of producing制造
[例]  manufacturing industry
  
2 O5 R7 P8 c9 `margin [ 5mB:dVin ] (n.) difference between sale price and cost price利润
  r7 o5 M/ o5 t3 d[例]  Margin leaves the space for the dealers to pursue profits.
' s7 w5 {# D3 q1 b* W$ K. i  
( u8 b" f, Q1 Fgross margin  difference between manufacturing cost and sale price毛利
/ A2 |8 r9 K2 j/ C8 |+ J0 F  
net margin  difference between total cost (inc. overheads) and sale price净利