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分享學(xué)堂 SHARED
| 商務(wù)詞匯點(diǎn)滴匯集
【1】－in the red
Explanation: A business with cash flow difficulties may ask its bank for an overdraft: their account at the bank is then in the red. So ‘in the red ‘ means the condition of showing loss.
Overdraft' 指透支。當(dāng)企業(yè)的現(xiàn)金周轉(zhuǎn)陷入困境時(shí)，他們可以向銀行申請(qǐng)透支，這時(shí)該企業(yè)在銀行的帳戶就變成了紅色，也就是我們常說的赤字。所以我們可以用“in the red”來表示一個(gè)企業(yè)遇到了財(cái)務(wù)困難，入不敷出。
請(qǐng)看例句：
1. While British bankers talk of being in the red because of the old practice of showing overdrawn accounts in red ink' Italians talk about being in the green.
2. The new company is in the red this years due to inexperienced management and many employees are hunting for another job now.
【2】－cash injection
Cash injection
Explanation: A firm without sufficient working capital has liquidity problems and may look for a cash injection or a cash infusion.
Working capital' 流動(dòng)資本。Liquidity' (資本的)流動(dòng)性。當(dāng)一個(gè)企業(yè)缺乏足夠的流動(dòng)資本時(shí)，它將面臨著資本流動(dòng)不足的問題，這時(shí)企業(yè)就會(huì)迫切期望尋找到現(xiàn)金注入的方法。請(qǐng)看例句：
1. The CEO said in the executive meeting that their company need cash injections to meet ‘liquidity’ needs. They include working capital to buy inventory and funds to pay bond interest due tomorrow.
公司總裁在管理層會(huì)議上提到，公司需要現(xiàn)金注入來滿足資本流動(dòng)性的需求。這些流動(dòng)性的需求包括：用來購買存貨的流動(dòng)資本，以及支付明天就要到期的債券利息的基金。
2. There are lots of ways liquidity could be injected into small companies if the will was there. It could take the form of low interest loans from the government.
如果需要的話，小企業(yè)可以有很多種方法獲得現(xiàn)金注入，比如他們可以從政府獲得低利率的貸款。
【3】－window dressing
window dressing
Explanation: When a company’s accounts are presented in a way that makes performance look better than it really is' the company may be accused of window dressing or creative accounting
當(dāng)一個(gè)公司的會(huì)計(jì)帳本被“粉飾”地比實(shí)際業(yè)績(jī)好，該公司有可能被控告為“作假帳”。請(qǐng)看例句：
Substance should triumph over form in situations of window-dressing and off-balance-sheet financing.
在存在著“作假帳”和表外融資的情況下，資產(chǎn)的實(shí)質(zhì)比形式更重要。
【4】－intangible assets
intangible assets
Explanation: intangible assets may include such things as patents owned by the company' and goodwill' the value of the company as a functioning business or going concern with a client base' experienced management' and other benefits that a start-up may not have.
intangible assets 就是無形資產(chǎn)，它通常包括企業(yè)擁有的專利權(quán)、商譽(yù)、熟練的管理模式以及其他一些剛起步的企業(yè)不可能有的利益。請(qǐng)看例句：
The accounting need for an asset to be ‘measured at a monetary amount with sufficient reliability’ would also affect accounting for intangible assets such as brand names.
會(huì)計(jì)條款中要求：資產(chǎn)必須“用貨幣量來衡量，并且衡量要有足夠的可靠性和依據(jù)”。這一條款會(huì)影響無形資產(chǎn)（例如品牌）的會(huì)計(jì)計(jì)量。
【5】－default on a debt
default on a debt
Explanation: if a company fails to make debt repayments on time' or at all' it defaults on the debt.
如果一個(gè)企業(yè)不能按時(shí)或全額償還債務(wù)，那么我們當(dāng)然說它是在拖欠債務(wù)。下面是一個(gè)生動(dòng)的例子：
Washington Public Power Supply System (WPPSS) which owns the dubious honor of the biggest municipal bond default in history said its proposed refunding has been rescheduled for after Labor Day. WPPSS earned its Wall Street nickname Whoops when it defaulted on roughly one-fourth of the more than $8 billion of bonds it sold in the 1970s and early 1980s to build five nuclear power plants.
華盛頓公共能源公司（簡(jiǎn)稱WPPSS）以拖欠市政債券而著稱。該公司申明，預(yù)期發(fā)行的代替舊債券的新債券將改在勞動(dòng)節(jié)以后進(jìn)行。WPPSS在70年代和80年代發(fā)行了8億多美圓的債券用來建設(shè)5個(gè)核電站，而目前它拖欠了其中的1/4，該公司因此在華爾街被戲稱為是Whoops（發(fā)音同oops）
【6】－lame ducks
Lame ducks
Explanation: Companies in trouble and needing outside help are also often referred to as lame ducks' likening them to birds with difficulty in walking.
Lame ducks可以用來指遇到困難或者需要外部援助的那些企業(yè)，從字面上看，就是把這些企業(yè)比做行動(dòng)不便的鴨子。請(qǐng)看例句：
The manufacturing method of Rover' once the lame ducks of British industry' have been transformed thanks to that company’s partnership with Honda.
Rover公司的生產(chǎn)制造方法曾經(jīng)是英國(guó)工業(yè)的老大難，現(xiàn)在由于Rover 同Honda公司的合作，該公司的生產(chǎn)方法已經(jīng)順利轉(zhuǎn)型。
【7】－bourse
bourse
Explanation: stock markets may also be referred to as bourses. Companies needing money for development may raise finance or raise capital on the bourse by selling shares: investment certificates that vary in value' depending partly on company performance.
Bourse就是股票市場(chǎng)的意思。企業(yè)需要資金時(shí)，可以通過在股票市場(chǎng)發(fā)行股票融資，股票的市場(chǎng)價(jià)格一部分是有企業(yè)的業(yè)績(jī)決定的。
請(qǐng)看例句
1. Most of the shares listed in New York are still domestically-based firms' but the shares of foreign companies account' on average' for a third of the shares listed on the main European bourses.
在紐約上市的股票絕大部分是美國(guó)的公司，而在歐洲的股票市場(chǎng)上，外國(guó)企業(yè)的股票占了1/3。
【8】－forex
explanation: currencies such as dollars' pounds and francs on the foreign exchange or forex markets.
forex 可以看成是foreign exchange的縮寫，就是外匯市場(chǎng)的意思。初次見到可能會(huì)覺得陌生，不過下次就一定不會(huì)忘了吧。下面看一個(gè)例句：
More money churns around in the forex markets then in any other.
在外匯市場(chǎng)流通的貨幣比任何其他市場(chǎng)都多
【9】－bullish
Explanation: when market prices are rising people talk about a bull market' and if they think price will continue to rise' then market is bullish.
當(dāng)股票市場(chǎng)上揚(yáng)時(shí)人們稱之為“牛市”，bullish就是指“行情上漲的”。反之就是“bearish”.
請(qǐng)看例句：
1. Mr. Schaeffer says the current ‘extreme’ bullish view of bond investors is ‘likely to be as incorrect’ as the pessimism earlier this year.
Schaeffer說，債券投資者目前對(duì)市場(chǎng)所持的心態(tài)是“極度”看漲，這很可能同今年早些時(shí)候的悲觀心態(tài)一樣是錯(cuò)誤的。
【10】－securities
Explanation: securities refer to shares and bonds' investment certificates with a fixed rate of interest.
Securities 就是指有價(jià)證券，包括股票和債券等，他們都有一定比率的利息。
請(qǐng)看例句：
The vice president said the company’s existing cash' marketable secutities and anticipated revenue ‘should be sufficient to the cash needs for current level of operation’
副總裁說，公司現(xiàn)有的現(xiàn)金，可交易的有價(jià)證券以及預(yù)期收入必須足夠，以滿足維持現(xiàn)有運(yùn)營(yíng)所需現(xiàn)金量。
