2017年7月22日 星期六

【工作篇】(中):一、財會類

1.     預算:專. budget

衍生
2.     削減(預算):動. (to) cut/slash/curtail; . cut back/down on; pare down
3.     (業績/收入)營業額:慣. sales, revenue, turnover; proceeds; earnings; (the) topline
4.     (業績/收入)預測:動. (to) project/forecast/foresee; . projection; forecast
5.     ()利潤:專. profit; profitability; earnings; /. (the) bottom line
6.     分配/(預算/利潤):動. (to) allocate; allot; apportion; . divvy up

〔例句〕After the product recall crisis, the CEO has largely lowered[1] the forecast of this company’s annual sales volume and revenue. Accordingly[2], the advertising budget that will be allocated to the marketing department would be slashed in a significant[3] way (=significantly). The top management hopes to keep the 5% bottom line intact[4] in the end[5].    



[1]  . 降低
[2]  . 於是; 相應之下
[3]  . 重大的; 有意義的
[4]  . keep…intact 保持原樣
[5]  . 最後; 終於 = finally = at last =: eventually

7.     (貨品)成本:專. cost (of goods)
8.     經常性管理開支:慣. overhead(s)


〔例句〕Given[1] the uncertain[2] cross-strait (海峽兩岸) policies[3] and sluggish[4] economy in Europe, all Taiwanese technology companies are cutting down on their cost, including both overhead and personnel[5] payroll, to reserve[6] as much cash as possible.



[1]  . 考慮到(接子句)
[2]  . 不確定的
[3]  . 政策
[4]  . 停滯的
[5] . 人事; 人員
[6] . 保留


9.     交易:名. transaction; deal; trade
10.  虧損中:片. lose money; at a loss; . in the red
11.  有賺錢:片. make/earn money; . in the black


〔例句〕Whether our firm will be in the red or back in 2014 depends on[1] if the sales department could acquire[2] this biz and close the deal smoothly[3].



[1] . 決定于
[2] . 取得; 獲得; 得到=get=receive=gain=obtain=secure
[3] . 平順地


12.  損益表:專. Income Statement; . Profit & Loss
13.  資產負債表:專. Balance Sheet
14.  現金流量表:專. Cash Flow Statement
15.  專利權:專. patent; intellectual property (=IP 智慧财產權); copyright (著作權); trademark (商標); . (be) proprietary (專利的; 專賣的)

〔例句〕In technology and manufacturing industries, patents and intellectual properties are usually categorized[1] as the assets in the internal[2] financial reports. 



[1] . 歸類
[2] . 內部的

16.  會計年度:專. fiscal year

〔例句〕As a MBA graduate, you’re supposedly[1] able to[2] examine[3] the income statement, balance sheet, and cash flow statement very well. The three financial reports, in general[4], would unveil[5] the success or failure of a brand and/or company in a specific[6] fiscal year.  




[1] . 照理說
[2] 文句. 能夠做…be able to V= can V= enable to V
[3] . 檢查; 檢驗
[4] . 一般說來
[5] . 透露; 流露; 揭幕=show=release=uncover=reveal
[6] . 特定的


17.  勾消(呆帳):動. (to) write off (the bad debts)

〔例句〕With the subprime mortgage crisis (次貸危機) in 2008, banks in US (=U.S.) mostly have no choice but to[1] write off the bad debts.   


綜合例句一:《請參閱Clare首本出版商英工具書:【商務英語的秘密:學校老師不教的12堂商務英語課 】一書的P.074例句1》


綜合例句二:《請參閱Clare首本出版商英工具書:【商務英語的秘密:學校老師不教的12堂商務英語課 】一書的P.074例句2》



[1] 文句. 不得不去have no choice but to V

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