batch process (n.) production process based on converting a quantity of items at the same time批處理

　　batch size (n.) number of items in a batch批量

　　bear market (n.) period when share prices are falling熊市

　　[例] Unfortunately, you confronted bear market.

　　beat [ bi:t ] (v.) win over (someone) in a fight勝過

　　[例] We have beaten our competitors to be the first on the market.

　　[同義詞] defeat, hit

　　behave (v.) act舉止

　　[例] You should behave yourself when attending such important banquet.

　　below-the-line (adj.) below-the-line advertising; advertising which is not paid for頁底的(廣告)

　　[例] Below-the-line activities refers to sales promotion or marketing research which a marketing department buys directly.

　　benchmarking (n.) to measure (a rival's product) according to specified standards in order to compare it with and improve one's own product比較和改進自己的產(chǎn)品

　　[例] Benchmarking has become one of the fashionable words in current management discussion.

　　benefit1. (n.) advantage; profit 好處,利益

　　[例] It will be our mutual benefit to come to an agreement.

　　2. (n.) money provided as a right under a state or private insurance scheme, e.g. disability benefit.津貼,救濟金

　　3. (v.) to profit, gain advantage from有益于,受益于

　　disability benefit (n.) payment made to a person unable to work because of permanent or long-term physical handicap殘疾撫恤金

　　sickness benefit (n.) payments made while a person is on sick leave病假補助

　　fringe benefits (n.) extra benefits such as a car, private health insurance provided by a company附加福利

　　[例] Fringe benefits should be firmly incorporated within the payment policy and administered by the personnel department.

　　bid [ bid ] (n & v) offer to buy something at a certain price出價、投標

　　[例] Those potential buyers of the company bid against each other.

　　takeover bid (n.) 出價收購

　　bidder (n.) person who makes an offer投標人

　　[例] The company will go to the highest bidder.

　　bill1. (n.) written list of money to be paid帳單

　　[例] This bill does not include VAT.

　　2. (v.) send a bill to someone開帳單

　　bill of entry (n.) a detailed list of goods prepared by the exporter or importer for examination by customs 報關(guān)單

　　[例] I will prepare a bill of entry , together with other required documents for the declaration of this batch of imported goods.

　　bill of lading(B/L) (n.) a document that shows details of goods being transported. It is a receipt from the transporter to the sender and entitles the receiver to collect the goods on arrival.提單

　　billboard (n.) large roadside advertising poster(戶外)廣告牌

　　[例] The billboard of KFC is obvious everywhere.

　　billingn.)1. process of invoicing 開帳單

　　2. advertising; promotion 廣告，促銷

　　[例] The product needed better billing to outsell its competitors.

　　bill of materials (n.) list of all raw materials and parts that go into an end product材料清單

　　billion (n.) US:one thousand million(美)十億; GB: one million million(英)萬億

　　black (adj.) not allowed by law黑市的，非法交易的

　　black market (n.) a situation of illegal trading in goods, currencies or services黑市

　　[例] He bought some pirate CDs on the black market.

　　in the black in credit(銀行存款)有贏余

　　black list list of goods, companies, people who are prohibited from trading黑名單

　　[例] The customer is in the system black list so we can not provide trading service for him.

　　blue chips (n.) shares with the highest status as investments, usually shares of well-established companies藍籌股，熱門的股票

　　[例] Wise investors will show great interest in blue chips.

　　blue-collar (adj.) relating to manual work體力勞動者

　　[例] Your local newspaper is usually the best source of blue-collar jobs.

　　board meeting (n) a gathering of the directors of a company to discuss important company business董事會

　　[例] He will chair the board meeting tomorrow on the takeover issues.

　　board of directors (n.) group of people chosen by the shareholders to develop company policy董事會議

　　[例] This proposal has been approved by the board of directors.

　　bond (n.) contract document promising to repay money borrowed by a company or government債券

　　[例] Most bonds are unsecured and do not grant shares in an organization.

　　bonded goods (n) imported items on which customs duties must be paid before they can be collected by the imported or exported again保稅貨物

　　[例] We need permission to release these bonded goods to the importer.

　　bonded house (n) a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or exported again 保稅倉庫

　　[例] The cargo is still in the bonded house.

　　bonus (n.) additional payment獎金，紅利

　　[例] Our department manager has been given an annual bonus for his good performance.

　　[同義詞] dividend

　　book [ buk ] (v.) to arrange for (tickets or lodgings, for example) in advance; reserve 預訂

　　[例] The secretary has booked the manager in at the Hilton Hotel.