BEC考试辅导：2011年商务英语(高级)难词解析汇编(6)

会计考友

　　Bank charges 银行手续费
# {! g4 I) R$ a) j　　e.g. One significant expense is bank charges, which all businesses are forced to pay. 费用中的很大的一笔是手续费，所有的企业都必须支付。
　　Banking business 金融业，银行业
' D, x" \; |% i: w8 e　　e.g. Credit lyonnais is in the banking business. 里昂信贷银行从事金融业务。
　　Bank on 依赖……获利
　　e.g. bank on brand 依赖品牌获利
9 D( y; M0 l% J6 a6 K　　bank statement 银行结帐，银行水单
　　e.g. The bank statement should be checked against the cash book to make sure the figures are the same and there are no discrepancies. 银行结帐单应与现金账簿核对，确保两者数字一致无不符之处。
2 ~* G+ X. l6 _6 N$ K: F* @　　Banner towing 条幅广告
　　Banqueting manager （酒店的）宴会经理
　　Bar chart 矩形图，条形图，直方图 也称bar graph or histogram （是以宽度相同的长条，按其长短或高低来表示指标或数值大小的一种图形。 有单式。复式和分段式三种。其中纵轴线称为vertical axis,横轴线称为horizontal axis.）
　　e.g. Last year’s sales figures for all our markets are shown on this bar chart. 我们所有市场去年的销售数字都显示在这个条形图上。
0 V6 ]1 d& N* [+ `" T+ G　　e.g. The bar chart below shows the cost of buying three different photocopiers. 以下条形图显示购买三种不同复印机所需的费用。
- A2 S1 S6 n" g3 }& ^　　Bar code （打印在商品上，与电脑系统连接可读出商品价格和参考数据的）条形码，条码
& l0 T$ {& @4 d) Y  ]/ l; [! i9 j2 U　　e.g. The shop assistant scanned the bar code to check the price. 店员对条形码扫描以核对价格。
, p& B! ~( u& c. }; X( }# p　　Bar graph 矩形图，条形图，直方图，也称bar chart 或histogram
1 s+ e2 r' W# {/ g4 f1 a　　e.g. the bar graph shows the sales of cars in different countries during August, September and October. 该条形图显示了八月，九月，十月这三个月里公司在不同国家的汽车销售情况。
　　Barrier crash （汽车）障碍试验
( J/ F9 N, ]" N  k) l! V$ |# v2 k　　Barrister （英国、澳大利亚）（有资格出席高等法院）律师，出庭律师，大律师，相当于美国的attorney
　　e.g. He is a barrister specializing in employment law.　他是对劳工法有专门研究的大律师。
/ P% M* l7 H. L　　Base pay 基本工资
. C6 b9 j3 l+ `( N　　e.g. To know how much can be spent on benefits, you start with Base Pay. 要了解有多少钱可用于享受福利，须先看基本工资
: [4 w: T2 T) }2 n　　Bancassurance 银行保险业, 亦作bankassurance
　　e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 丧失工作岗位主要是由于信托储蓄银行的银行业务和保险业务合并成为统一的银行保险业而引起的
　　Bill 要求……支付
0 ~$ O! n; ?6 `$ Z9 [. x9 u% e7 ]  [" \　　e.g. Michigan officials are planning to bill the federal government for the state’s fire-fighting costs. 密歇根州的官员们打算要求联邦政府支付该州的消防费用。
  F4 E( M% U# g8 f1 R2 X　　Billboard 露天大广告牌
　　e.g. Saturn has chosen to price their car rather inexpensively, has promoted the car mainly through television advertisements and billboards and distributes the car exclusively through Saturn dealerships. “土星”汽车选择了低价位政策，主要利用电视广告和露天广告牌促销并通过独家经销商销售。
; N/ R" O  i$ [, Q( U/ |; {. r4 `　　e.g. There are American flags visible EVERYWHERE, on the rooftops, on cars, on the billboards, on the boats. 在屋顶、车上、广告牌上、船上，美国旗到处可见。
2 H: w: D. H! b! V( U. ~　　Bill of entry 报关单
$ a) s2 j: c  ^( B6 }　　e.g. they are preparing bill of entry for customs. 他们正在为海关准备报关单。
　　Bill of lading 提单
　　e.g. documentation for export shipments includes the bill of lading. 出口货物运输所需文件包括提单。
　　e.g. the full contract details appear on the back of the bill of lading. 提单背面印有全部和约的细则。
9 r# M) n8 K' R" _6 C2 O4 D9 g　　Binding machine 装订机
　　e.g. A binding machine fixes sheets of paper together like a book. 装订机用来把成叠的纸按图书装订
　　from tomorrow on, I will knock off  the chinese sentence explaination parts.  if any buddy have any question about it,  we'll discuss it together.  :)
  q7 Q& @# V# A0 u; V6 L& b　　Bingo card 宾戈卡（出版者随杂志发出的已付邮资的明信片，读者可凭卡免费函索广告中有关产品的信息）
# i" S% j' j' n+ o8 ]　　Bioengineered food 生物工程食品
0 Q( h& s6 f/ y2 X2 C　　e.g. Bioengineered food is the brave new wave of the future, but should consumers ask more questions? 生物工程食品是未来绚丽夺目的新浪潮，但消费者是否应该多问一点问题？
　　Biotech 生物技术，亦作 biotechnology
　　e.g. Biotech is the industry most apt to confuse fantasy with reality. 生物技术很容易把幻想和显示混为一谈。
　　Biotechnology 生物技术，同上
/ Y5 m, u3 l' U$ V. O  w6 N3 `　　e.g. the number of alliances between the pharmaceutical companies and biotechnology groups is increasing. 制药公司和生物技术公司的结盟日益增加。
　　Black economy 黑市经济 （指为逃税而隐瞒收入的地下经济）
; H, j; n- Q) Y  b2 I. S) x. J. b3 U　　e.g. the part of an economy which is not declared to the tax authorities is known as the black economy. 不向税务部门申报的经济领域被称为黑市经济。
　　Black Friday （尤指经济领域内灾难性的）黑色星期五，灾难性的一天
　　Boardroom 2 (早期证券经济行中)置放最新价格的房间，行情室
　　Body language 身体语言
　　e.g. Some people signal their anxiety by their body language. Sweat on the upper lip, false smiles and nervous hand movements all indicate discomfort.
7 v0 K0 R8 W4 I2 j9 r+ B) s. D7 w　　Book launch 图书发行会
$ {$ B% d2 ^2 g8 o　　e.g. There will be a book launch next Sunday
# M0 L) L& ]% w$ H　　Billboard 露天大广告牌
　　e.g. Saturn has chosen to price their car rather inexpensively, has promoted the car mainly through television advertisements and billboards and distributes the car exclusively through Saturn dealerships. “土星”汽车选择了低价位政策，主要利用电视广告和露天广告牌促销并通过独家经销商销售。
( j. z2 k9 x, k; r) ?6 \　　這句的時態就很費解, 不過好像學時態的時候是一回事, 進入文章了, 甚麼將來進行時啊, 一般時啊, 現在完成時, 過去時都是隨便用, 哦, 應該是按意境用, 但是自己用的時候恐怕就不知道如何靈活用了。