【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; 片. 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; 名. projection; forecast

5.     (淨)利潤：專. profit; profitability; earnings; 俚/口. (the) bottom line

6.     分配/發(預算/利潤)：動. (to) allocate; allot; apportion; 慣. 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].    

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[1]  動. 降低

[2]  副. 於是; 相應之下

[3]  形. 重大的; 有意義的

[4]  片. keep…intact 讓…保持原樣

[5]  片. 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.

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[1]  副. 考慮到(接子句)

[2]  形. 不確定的

[3]  名. 政策

[4]  形. 停滯的

[5] 名. 人事; 人員

[6] 動. 保留

9.     交易：名. transaction; deal; trade

10.  虧損中：片. lose money; at a loss; 慣. in the red

11.  有賺錢：片. make/earn money; 慣. 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].

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[1] 片. 決定于

[2] 動. 取得; 獲得; 得到=get=receive=gain=obtain=secure

[3] 副. 平順地

12.  損益表：專. Income Statement; 慣. 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); 形. (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. 

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[1] 動. 歸類

[2] 形. 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.  

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[1] 副. 照理說

[2] 文句. 能夠做…be able to V= can V= enable to V

[3] 動. 檢查; 檢驗

[4] 片. 一般說來

[5] 動. 透露; 流露; 揭幕=show=release=uncover=reveal

[6] 形. 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》

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[1] 文句. 不得不去have no choice but to V