A record of financial transactions kept in a ledger.
A bank account
A customer or client
Let's check the account again.
How much is left in our bank account.
This firm is our best account.
A system and process of gathering and recording financial information that provides a continuous balance between assets and liabilities.
You need to discuss that matter with the accounting department.
An addition to capital investments or stock from profits.
What kink of accumulation are you getting on the ABC stock?
The condition of substantial wealth and economic power.
Luxury cars are targeted towards the affluent segment of a population.
A business that contracts to work with another business.
The ABC office supply company is one of our many affiliates.
A list of things to be done.
Could you please fax me a copy of tomorrow's agenda?
The production and marketing of corps by large corporations as opposed to individual farms.
John was forced into bankruptcy when he lost millions of dollars he had invested in a poor agribusiness venture.
70.air-pocket stock ：气穴股票
Stock that falls sharply on bad news.
Company stock sometimes turns into air-pocket stock upon the news of the company's CEO's serious illness or death.
71.annual report ：年度报告
A financial report produced by the management of a corporation for shareholders the end of fiscal year.
A possession that can be turned into cash to cover liabilities
We were forced to liquidate some of our assets to pay our debts.
The replacement of human laborers with computers and self-regulating machines
Automation in factories will continue to eliminate more and more jobs into the 21st century.
74.balanced budget ：平衡预算
Spending that is equal to revenue, esp. in government.
The inability to pay one's debts; legal insolvency
Many private companies are forced to declare bankruptcy when they begin to lose business to their competitors.
76.big business ：大公司
A term used to describe large corporations, as opposed to small individually or family-owned business.
Darren wants to get into big business some day.
77.Black Monday ：黑色星期一
October 19, 1987, when the Dow Jones Industrial Average fell a record 508 points in trading on the New York Stock Exchange.
78.blue chip stock ：热门股票，绩优股，蓝筹股
A term used to describe high-quality stocks of financially sound corporations
Mr. Jeppson has a portfolio of nothing but blue chip stocks.
A security issued by a corporation or public body and carrying a fixed rate of interest
What's the interest rate on these bonds?
A period of great economic activity and business expansion
The soft drink business always booms in the summertime.
A wasteful business venture
Our investment in water softeners was a boondoggle.
82.bottom line ：最终结果
The final result or ultimate objective
What's the bottom line of your proposal?
The refusal to purchase the products of an individual, corporation, or nation as a way to bring social and political pressure for change.
Americans boycotted tuna several years ago until tuna companies guaranteed that they weren't catching dolphins in their tuna nets.
A plan of expenditures based on anticipated revenues.
How much do we have left in our budget?
85.business cycle ：景气周期
Periodic rise and fall in economic activity
U.S. retailers see the same basic business cycle every year and typically do most of their business during the Christmas season.
An informal term referring to a financial or economic collapse
The economy is currently in a bust.
87.buying power ：购买力
The buying power of the dollar has steadily declined during the last twenty-five years.
Money, assets, or property used as a means of production or for investment
Some futurists claim that human capital is a company's greatest asset.
An economic system based on private ownership and profit incentive
People in some countries don't really understand the system of capitalism.
90.cash cow ：摇钱树
An informal term for a business with a dependable source of income
This product has always been a cash cow for our company.
91.cash flow ：现金流通
Fluctuations in a company's cash position
Our company is currently having a cash flow problem.
An acronym for "chief executive officer". The highest executive officer of a company.
"chief executive officer"的缩略词。指公司的最高行政长官。
Advertisers are using CEO's more frequently in their company's commercials because studies show that people trust and admire leaders.
93.Chapter 11 ：破产条款
A bankruptcy code section that applies to a corporation going out of business which may require restructuring.
Rumors are spreading that one of the big movie companies is filing a chapter 11.
The practice and spirit of business in which the making of profits is emphasized.
Many American dislike the commercialism that is associated with Christmas.
The rivalry between similar businesses for customers or clients.
Competition in business is good because it generally results in better quality and lower prices for consumers.
A corporation made up several companies that produce large quantities of output in a variety of industries.
Proctor & Gamble is a large personal product conglomerate.
The consumption of goods and service.
Inflation always hurts consumerism.
The protection of consumers form poor products or misleading claims.
The U.S. Food and Drug administration tries to regulate consumerism.
98.consumer price index ：消费品价格指数
A measure of the fluctuation in prices of common consumer goods and services over a fixed time period.
The consumer price index is a good reference tool to use in order to learn how much the price of a specific item has changed over the last several years.
99.corporate ladder ：公司的官阶
A series of steps in the organizational hierarchy of a company.
Climbing the corporate ladder is not as popular as it used to be.
100.corporate raider ：强行收购
A person, company, etc. that attempts to take over another company, exp. by buying up the stock of the target company.
101.cost cutting ：削减成本
A reactive measure taken by companies esp. in hard times, in order to save money by eliminating waste or unnecessary spending.
Companies in the 90s have been implementing a lot of cost cutting in order to become more efficient and competitive.
102.cost of living ：生活费用
The average cost for the basic necessities of life
Many employees expect a yearly cost of living increase in their paychecks.
103.creeping inflation ：轻度通货膨胀
The barely noticeable but persistent increase in prices.
Creeping inflation continues to spread throughout the economy in the 1990s.
A period of reduced business activity.
College students are not happy about the decline of job opportunities waiting for them when they graduate.
A budget imbalance in which expenditures exceed income.
Our company ran a deficit for the first three years before we started to make any profit.
A decrease in the money supply, causing a sharp fall in prices.
Consumers are always motivated by deflation.
The desire and ability of consumers to purchase goods and services.
Marketers and advertisers are always looking for new ways to create demand for their client's products.
A severe, extended period of decline in business activity.
Many older Americans remember the great depression of the 1930s.
A gradual removal of government control over business.
Most business and industries approve of deregulation from government control.
The marketing of merchandising.
If a product doesn't have good distribution, it won't sell.
The act of expanding business by increasing the number of goods produced or the number of services offered.
Many fast food businesses are diversifying in an attempt to capture more customers form their competitors.
The act of selling goods below cost to other nations to eliminate surpluses or offset competition.
The U.S. has accused Japan of dumping mini-vans here in American.
The study of wealth and its creation, distribution, and consumption.
Susan is majoring in economics at Harvard.
The organization of social and political institutions and business for production.
National leaders must always worry about the state of the economy.
115.Fortune 500 ：《财富》500家公司
A list of the 500 largest American corporations published annually by "Fortune" magazine.
Who are the top 10 companies on the Fortune 500 list?
A contract or license permitting a regional distributor to use the name and sell products of another company.
Clancy is opening a new McDonald's franchise in London.
The fixing of some economic factor, such as prices, employment, spending, etc.
The government caused a price freeze at the gas pumps.
118.full employment ：充分就业
An economic condition in which unemployment is deemed minimal and acceptable, usually under six percent.
The condition of full employment is something that most countries rarely achieve.
119.glamour stock ：热门股票
A stock in a new or rapidly developing industry that tends to rise quickly in price.
John specializes in buying glamour stock, particular in media, and entertainment companies.
120.glas ceiling ：性别障碍，玻璃天花板
A term used to describe an invisible barrier that prevents women from entering the ranks of senior-level management.
Many women in the 90s are protesting the glass ceiling that bars them form upper management in large corporation.
121.global economy ：全球经济
Worldwide trade, travel, competition, etc.
Companies in the 1990s are thinking globally in order to stay competitive in the new global economy.
An abbr. For "gross national product." The total annual monetary value of all goods, services, and products sold on markets of national economy.
"gross national product" 的缩写词，指在国民经济市场上销售的所有商品、服务和产品的年度货币总值。
What was Japan's GNP in 1987?
123.golden parachute ：高额离职补贴
A substantial compensation given to top executives as a severance bonus when they are terminated from the positions in the event of a corporate merger or takeover.
CEOs typically receive a golden parachute when their companies are seized in a hostile takeover.
124.gray market ：灰色市场
A market in which scare goods such as computer chips are traded at above-market prices through irregular channels or by methods not illegal but usually not considered ethical.
Our company is losing a lot of money to similar products being sold on the gray market.
The purchase, usually in secret, of a large block of a company's stock, thereby signaling a possible takeover attempt, and ultimately forcing the company to try to thwart the attempt by buying back its stock at a much higher price.
The ABC company found themselves a victim of greenmail when they realized they had bought back their stock at a much higher price.
Slang for highly competitive or ruthless business practices.
Our competitors are using tactics that indicate that they want to play hardball.
127.hostile takeover ：敌意接管
The act of taking control of a company by buying up enough of its stock t gain a controlling interest.
Last year the small airline company was bought up in a hostile takeover.
Rapid inflation and major shortages caused by panic buying.
The fear of sudden natural disaster caused hyperinflation to occur in certain food markets because of panic buying by the public.
A sustained rise in the price of goods and services.
Has the rate of inflation dropped in the last six months?
130.junk bond ：风险债券，垃圾债券
A slang term for a high-risk bond that offers a high return but is considered to have a dubious backing.
Michael Milken will always be synonymous with the term "junk bond king."
(adj.)A term used to describe production that uses more labor than capital.
The parts are very labor-intensive which makes them very expensive.
132.leveraged buyout(LBO) ：举债收购
A procedure by which an investor borrows money to purchase enough of a company's assets to gain a controlling interest, using the assets of the targeted firm as collateral.
Sometimes a smaller company will use the technique of a leveraged buyout to takeover another company.
An economic branch dealing with broad aspects of the economy, esp. factors on a national level.
Mr. Samuels is an expert in macroeconomics.
134.market share ：市场份额
A percentage of total sales within a specific market by one company.
The kelloggs company has over 50 percent of the market share for breakfast cereals
135.mass production ：大规模生产
The manufacturing of goods in large quantities using standardized parts and assembly lines.
Mass production allows a lot of people to enjoy a particular product at a more reasonable price.
The branch of economics that deals with single units of production and consumption.
Microeconomics in the future will lead to more customization and specialization of products for consumers.
Informal. A rich and powerful person in business or industry.
We watched a television interview of an entertainment mogul who had amassed a fortune of over $ 100 million.
138.mommy track ：母亲路线
A career path in which a woman declines rapid advancement in order to spend time with her family.
Millions of women in the 1990s are choosing the mommy track over climbing the corporate ladder.
A domination of the market by a single company.
The breakup of monopolies creates competition, which leads to better quality and lower prices for the public.
A market condition in which there are few sellers, enabling them to influence price and other factors.
The U.S. auto industry is an oligopoly, because there are only three main producers.
141.Pac Man defense ：帕克曼防卫
An attempt to prevent a hostile takeover in which a targeted company bids to take over the hostile firm.
The out-throat 1980s made strategies like Pac Man defense essential to companies who wanted to survive a hostile takeover.
142.Paper profit ：纸上盈利
An unrealized profit due to appreciation in value of something owned but not yet sold.
Jack's business showed a paper profit last year simply due to the appreciation.
143.paradigm shift ：改组
A term by a CEO to inform his company that there will be major changes made.
The CEO of a major computer software manufacture announced a paradigm shift to his executives today.
144.Peter Principle ：彼得原则
A statement that every employee in a hierarchy tends to rise to the level of his or her incompetence.
The term "Peter Principle" has become quite popular among the American work force.
145.poison pill ：反兼并手段，毒丸
Any of various methods devised by a company to thwart a hostile takeover attempt, such as by issuing new stock or instituting a generous package of employee benefits, which would prove costly to a potential acquirer.
146.power lunch ：事务餐
A business lunch where food is an afterthought to intense dealmaking and negotiation.
We're discussing the possibilities of a company merger over a power lunch this afternoon.
A measure of ability to produce output from given input
Productivity at the XYZ company was up slightly this month over last.
148.quality control ：质量管理
Techniques used to eliminate defective products or to improve performance standards and practices.
No company can afford to neglect quality control if they wish to remain competitive in the new global economy.
149.raw goods ：原材料商品
Materials gathered in original state from nature for use in production.
Knowledge and information are becoming the most valuable assets to a company while raw goods are becoming less and less valuable.
A period of no growth in the national economy for at least six months.
A recession is characterized by a decreased demand for goods, increased unemployment, and decline in the gross national product.