商业·Business63.account ：财务帐;帐户A record of financial transactions kept in a ledger.在分类帐中保存的财务来往记录。

A bank account银行帐户A customer or client顾客或客户Let’s check the account again.我们再查一遍帐。

How much is left in our bank account.银行帐上还剩多少。

This firm is our best account.这家商行是我们最好的客户。

64.accounting ：会计A system and process of gathering and recording financial information that provides a continuous balance between assets and liabilities.收集和记录财务住处的制度和过程，并据此不断提供资产和负债之间的余额。

You need to discuss that matter with the accounting department.你应当和财务部讨论这个问题。

65.accumulation ：资本增益An addition to capital investments or stock from profits.资本投资的收益或股分增值。

What kink of accumulation are you getting on the ABC stock?你有ABC公司的股份有什么资本增益?66.affluence ：富裕The condition of substantial wealth and economic power.拥有雄厚财富和经济实力的状况。

Luxury cars are targeted towards the affluent segment of a population. 豪华轿车是以人口中的富裕阶层为销售对象的。

67.affiliate ：成员，分公司A business that contracts to work with another business.签订合同与另一公司合作的公司。

The ABC office supply company is one of our many affiliates.ABC办公用品公司是我们众多分公司的其中之一。

68.agenda ：日程表A list of things to be done.要处理的事务清单Could you please fax me a copy of tomorrow’s agenda?能否将明天的日程表给我发个传真?69.agribusiness ：农业综合企业The production and marketing of corps by large corporations as opposed to individual farms.由大集团公司进行的农产品的生产和销售，与个体农场主经营方式相反。

John was forced into bankruptcy when he lost millions of dollars he had invested in a poor agribusiness venture.约翰在农业综合企业中投资不当，损失了数百万美元，被迫破产。

70.air-pocket stock ：气穴股票Stock that falls sharply on bad news.一有坏消息便急剧下跌的股票。

Company stock sometimes turns into air-pocket stock upon the news of the company’s CEO’s serious illness or death.一旦公司总裁病重或去世的消息传出，其股票有时会变成气穴股票。

71.annual report ：年度报告A financial report produced by the management of a corporation for shareholders the end of fiscal year.在每个财政年末，由公司的资方向股东提供的财务报告。

72.asset ：资产A possession that can be turned into cash to cover liabilities能被转化为现金以抵消债务的财物We were forced to liquidate some of our assets to pay our debts.我们被迫变卖一些资产以偿还债务。

73.automation ：自动化The replacement of human laborers with computers and self-regulating machines 用计算机和自动化控制的机器来代替人力。

Automation in factories will continue to eliminate more and more jobs into the 21st century.到21世纪，工厂的自动化将继续削减更多的就业机会。

74.balanced budget ：平衡预算Spending that is equal to revenue, esp. in government.一个机构的开支和收入相等，特别指在政府方面75.bankruptcy ：破产The inability to pay one’s debts; legal insolvency无力偿还债务，法律上的资不抵债。

Many private companies are forced to declare bankruptcy when they begin to lose business to their competitors.许多私营企业在经营上输给其竞争对手时，不得不宣布破产。

76.big business ：大公司A term used to describe large corporations, as opposed to small individually or family-owned business.大规模的股份有限责任公司，与私有或家庭经营的小型企业相反。

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.1987年10月19日，纽约股票交易所道·琼斯工业股票平均指数狂跌创纪录的508点。

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指财务上可靠的公司发行的高质量股票。

Mr. Jeppson has a portfolio of nothing but blue chip stocks.杰普逊先生持有的有价证券里全部都是热门股票。

79.bond ：债券A security issued by a corporation or public body and carrying a fixed rate of interest由公司或政府机构发行的固有利率的有价债券。

What’s the interest rate on these bonds?这些债券的利率是多少?80.boom ：繁荣A period of great economic activity and business expansion(企业等)经济非常活跃，经营扩张的时期。

The soft drink business always booms in the summertime.饮料业在夏天总是兴旺繁荣。

81.boondoggle ：无效的投资A wasteful business venture不见回报的经营投机Our investment in water softeners was a boondoggle.我们在水软化器上的投资打了水漂。

82.bottom line ：最终结果The final result or ultimate objective最终的结果或目标What’s the bottom line of your proposal?你的建议要达到的最终目标是什么?83.boycott ：抵制The refusal to purchase the products of an individual, corporation, or nation as a way to bring social and political pressure for change.拒绝购买某一个人、公司或国家的产品，作为施加社会、政治压力，促进其改变政策的一种手段。

Americans boycotted tuna several years ago until tuna companies guaranteed that they weren’t catching dolphins in their tuna nets.几年前美国人抵制金枪鱼，直至金枪鱼公司保证在捕捞金枪鱼时放掉海豚。

84.budget ：预算A plan of expenditures based on anticipated revenues.根据估算的收入而制订的开支计划。

How much do we have left in our budget?我们的预算还剩多少?85.business cycle ：景气周期Periodic rise and fall in economic activity经济活动中周期性的涨落。

U.S. retailers see the same basic business cycle every year and typically do most of their business during the Christmas season.美国零售商们每年都经历相同的景气周期。