2011年商务英语辅导：BEC高级难点词汇解析（7）

会计考友

Book value 账面价值(反映在账簿上的资产值)
; p+ w; }/ a( q1 }; B9 Ve.g. The old photocopier is still useful, although its book value is almost nothing.
3 m' i+ o6 s8 e9 K( P5 S/ ABoring and repetitive 单调重复的
, H5 z% S" o. G# y- Ge.g. In general, the computer serves best in doing all the jobs which are boring and repetitive, such as producing invoices and statements.
: z; _: ^) R2 D5 h! X0 }# m3 lBottom-end of the market 低端市场
e.g. A large computer hardware retailer positioned itself at the bottom-end of the market by undercutting all its competitors.
3 S3 z+ n9 H% zBottom line 账本底线，盈亏一览结算线
/ _. E9 W) m3 k  pe.g. You run millions of dollars through all that and you come out with nothing on the bottom line.
e.g. we never lost sight of the bottom line.
: I8 L" }+ {  v5 H2 L& g6 tBounce (电子邮件)弹回，退回
# x. [/ E* a: t( A2 d" }Bounce message (电子邮件器给发信人的)退件通知
Bounced cheque 拒付支票
e.g. Charges can be very high for bounced cheque, and administration fees are charged each time the debt increases.
6 Y# V$ H- `9 K( u4 IBoundaryless marketing 无界营销
e.g. The notion of boundaryless marketing was fist used by Jack Welch, chairperson and CEO of General Electric.
Bourse 证券交易所，证券市场
  s2 b' a# m$ ie.g. Shares at China’s two bourses fell nearly 20 percent, although a few so-called WTO plays, such as Tianjin Port, still held retail interest
之前那个解释没经过大脑，请忽略
5 c, ]3 n% ^; z$ f! j# ge.g. shares at china’s two bourses fell nearly 20 percent, although a few so-called wto plays, such as tianjin port, still held retail interest.
+ a2 u' f1 Z4 y" ~) p- \7 [中国两大证券交易市场股票下跌近一成,但一些象"天津港"之类的"世贸股"仍受股民青睐.
1 p! y  [' @2 w4 j5 x3 Sretail adj. original meaning is 零售的. 引申一下, 股市里,以零售的,零散的形式购买的,只有中小股民了box file 文件盒
eg: The invoice is in the box file marked "invoice".这张发票在标明‘发票’的文件盒里
# B+ N3 L* x: _! b; Wbrainstorming 集思广益
eg: Brainstorming can produce a lot of ideas very quickly .
通过大家自由讨论可以迅速收集多种意见
brainstorming session 集体讨论会
eg: 1. We're holding a brainstroming session on our new product next Tuesday.
$ y3 r. \. X0 o. ^3 y6 e, z( v9 F下周二召开集体讨论会，研究我们的新产品
  U6 l& o7 r. _+ d: l# m) u2. A brainstorming session between the managing director, the marketing director and their accountant produced a new name for the company.
在一次由总经理，营销主管及公司会计师参加的三人集体讨论会上，公司有了新名称
branch office 分公司
% @4 r2 _. X" O) ^0 T6 Z0 Heg: A decision must be made about whether the branch office is to hold stock or not.
必须作出决策是否让分公司持有股份
% u' u6 r5 k8 {2 ^branch out 拓展业务
: ~* q+ G; {* D* {eg: They are branching out to locations around the world.
他们正在世界各地迅速拓展业务