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absent adj. ²»ÔÚ£¬²»²ÎÓë

absenteeism n. £¨¾³£ÐÔ£©¿õ¹¤£¬¿õÖ°

absorb v. ÎüÊÕ£¬¼õÇá£¨³å»÷¡¢À§ÄÑµÈ£©×÷ÓÃ»òÓ°Ïì

abstract n. ÕªÒª

access n. ½Ó½ü£¨»ò½øÈë£©µÄ»ú»á£¬ÏíÓÃÈ¨ v. »ñµÃÊ¹ÓÃ¼ÆËã»úÊý¾Ý¿âµÄÈ¨Àû

accommodation n. ÉèÊ©£¬×¡ËÞ

account n. »á¼ÆÕÊÄ¿

accountancy n. »á¼Æ¹¤×÷

accountant n. »á¼Æ

accounts n. ÍùÀ´ÕÊÄ¿

account for ½âÊÍ£¬ËµÃ÷

account executive n. £¨¹ã¸æ¹«Ë¾£©¿Í»§¾Àí

*accruals n. ÔöÖµ£¬Ó¦¼Æ

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acknowledge v. ³ÐÈÏ£¬¸æÖªÒÑÊÕµ½£¨Ä³Îï£©£¬³ÐÈÏÄ³ÈË

acquire v. »ñµÃ£¬µÃµ½

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acting adj. ´úÀíµÄ

activity n. ÒµÎñÀàÐÍ

actual adj. ÊµÔÚµÄ£¬Êµ¼ÊµÄ£¬È·ÊµµÄ

adapt v. ÐÞ¸Ä£¬ÊÊÓ¦

adjust v. ÕûÀí£¬Ê¹ÊÊÓ¦

administration n. ÊµÊ©£¬¾Óª£¬ÐÐÕþ

administer v. ¹ÜÀí£¬ÊµÊ©

adopt v. ²ÉÄÉ£¬Åú×¼£¬ÌôÑ¡Ä³ÈË×÷ºòÑ¡ÈË

advertise v. ¹«²¼£¬×ö¹ã¸æ

ad n. ×ö¹ã¸æ£¬µÇ¹ã¸æ

advertisement n. ³ö¹«¸æ£¬×ö¹ã¸æ

advertising n. ¹ã¸æÒµ

after-sales service n. ÊÛºó·þÎñ

agenda n. ÒéÊÂÈÕ³Ì

agent n. ´úÀíÈË£¬¾¼ÍÈË

allocate v. ·ÖÅä£¬Åä¸ø

amalgamation n. ºÏ²¢£¬ÖØ×é

ambition n. Ç¿ÁÒµÄÓûÍû£¬Ò°ÐÄ

*amortise v. Ì¯»¹

analyse v ·ÖÎö£¬ÑÐ¾¿

analysis n. ·ÖÎö£¬·ÖÎö½á¹ûµÄ±¨¸æ

analyst n. ·ÖÎö¼Ò£¬»¯ÑéÔ±

annual adj. Ã¿ÄêµÄ£¬°´Äê¶È¼ÆËãµÄ

annual general meeting £¨AGM£© ¹É¶«Äê»á

anticipate v. ÆÚÍû

anticipated adj. ÆÚ´ýµÄ

appeal n. ÎüÒýÁ¦

apply v. ÉêÇë£¬ÇëÇó£»Ó¦ÓÃ£¬ÔËÓÃ

applicant n. ÉêÇëÈË

application n. ÉêÇë£¬Ê©ÓÃ£¬ÊµÊ©

appointee n. ±»ÈÎÃüÈË

appraisal n. ¹ÀÁ¿£¬¹À¼Û

appreciate v. ÉÍÊ¶£¬ÌåÁÂ£¬ÔöÖµ

*appropriate v. ²¦³ö£¨¿îÏî£©

approve v. ÔÞ³É£¬Í¬Òâ£¬Åú×¼

aptitude n. Ìì×Ê£¬²ÅÄÜ

*arbitrage n. Ì×Àû

arbitration n. ÖÙ²Ã

*arrears n. Ç·ÕÊ

assemble v. ÊÕ¼¯£¬¼¯ºÏ

assembly-line n. ×°ÅäÏß£¬Á÷Ë®×÷ÒµÏß

assess v. ÆÀ¶¨£¬¹À¼Û

asset n. ×Ê²ú

current asset n. Á÷¶¯×Ê²ú

fixed asset n. ¹Ì¶¨×Ê²ú

frozen asset n. ¶³½á×Ê²ú

intangible assets n. ÎÞÐÎ×Ê²ú

liquid assets n. ËÙ¶¯×Ê²ú

tangible assets n. ÓÐÐÎ×Ê²ú

assist v. Ô®Öú£¬ÐÖú£¬³öÏ¯

audit n. ²éÕË£¬Éó¼Æ

automate v. Ê¹Ä³ÊÂÎï×Ô¶¯²Ù×÷

average n. Æ½¾ù£¬Æ½¾ùË®×¼

awareness n. ÒâÊ¶£»¾¯¾õ

B

backing n. ²ÆÎñÖ§³Ö£¬ÔÞÖú

backhander n. »ßÂ¸

*backlog n. »ýÑ¹£¨¹¤×÷»ò¶©»õ£©

bad debt ËÀÕË£¨ÎÞ·¨ÊÕ»ØµÄÇ·¿î£©

balance n. ÊÕÖ§²î¶î£¬Óà¶î

balance of payments n. Ã³Ò×Ö§¸¶²î¶î

balance sheet n. ×Ê²ú¸ºÕ®±í

bankrupt adj. ÆÆ²úµÄ

bankruptcy n. ÆÆ²ú

bank statement n. ÒøÐÐ½áËãÇåµ¥£¨¸øÕÊ»§µÄ£©£¬ÒøÐÐ¶ÔÕËµ¥

bar chart n. ÌõÐÎÍ¼£¬Öù×´Í¼

bargain v. Ì¸ÅÐ£¬½²¼Û

base n. »ùµØ£¬¸ù¾ÝµØ

batch n. Ò»Åú£¬Ò»×é£¬Ò»Èº

batch production ÅúÁ¿Éú²ú

bear market n. ÐÜÊÐ

beat v. ³¬¹ý£¬Ê¤¹ý

behave v. ±íÏÖ£¬ÔË×ª

behaviour n. ¾ÙÖ¹£¬ÐÐÎª£¬ÔË×ªÇé¿ö

below-the-line advertising ÏßÏÂ¹ã¸æ£¬ÉÐÎ´±»¸¶¿îµÄ¹ã¸æ

benchmark n. ºâÁ¿±ê×¼

benefit n. ÀûÒæ£¬²¹Öú½ð£¬±£ÏÕ½ðµÃÒæ

fringe benefits n. ¸½¼Ó¸£Àû

sickness benefit n. ¼²²¡²¹Öú·Ñ

bid n. ³ö¼Û£¬Í¶±ê

takeover bid n. ÅÌ½ø£¨Ò»¸ö¹«Ë¾£©µÄ³ö¼Û

bill n. ÕËµ¥£¬Æ±¾Ý

billboard n. £¨Â·±ß£©¹ã¸æÅÆ£¬ÕÐÌù°å

black adj. Î¥·¨µÄ

in the black ÓÐÓ¯Óà£¬´û·½

black list ºÚÃûµ¥£¬½ûÖ¹Ã³Ò×µÄ£¨»õÎï¡¢¹«Ë¾¼°¸öÈË£©Ãûµ¥

black Monday n. ºÚÉ«ÐÇÆÚÒ»£¬Ö¸1987Äê10ÔÂ¹ú¼Ê¹ÉÆ±ÊÐ³¡±ÀÀ£µÄÈÕ×Ó

blue chips n. À¶³ï¹É£¬¼¨ÓÅ¹É

blue-collar adj. À¶Áì£¨¹¤ÈË£©µÄ

Board of Directors n. ¶ÊÂ»á

Bond n. Õ®È¯

bonus n. ½òÌù£¬ºìÀû

books n . ¹«Ë¾ÕÊÄ¿

book value n. ÕËÃæ¼ÛÖµ£¬£¨¹«Ë¾»ò¹ÉÆ±£©¾»Öµ

bookkeeper n. ²¾¼ÇÔ±£¬¼ÇÕÊÈË

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brainstorm n./v. µã×Ó»áÒé£¬Ï×¼ÆÏ×²ß, Í·ÄÔ·ç±©

branch n. ·ÖÖ§£¬·Ö²¿

brand n. ÉÌ±ê£¬Æ·ÅÆ

brand leader n. Õ¼ÊÐ³¡×î´ó·Ý¶îµÄÆ·ÅÆ£¬ÃûÅÆ

brand loyalty n. £¨Ïû·ÑÕß£©¶ÔÆ·ÅÆµÄÖÒÊµ

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break even point ÊÕÖ§ÏàµÖµã, Ó¯¿÷Æ½ºâµã

breakthrough n. Í»ÆÆ

brief n. ÕªÒª

brochure n. Ð¡²á×Ó

broker n. ¾¼ÍÈË£¬´úÀíÈË

bull market Å£ÊÐ

budget n. Ô¤Ëã

bulk n. ´óÁ¿£¨»õÎï£© adj. ´óÁ¿µÄ

bust adj. ÆÆÁË²úµÄ

buyout n. ÂòÏÂÈ«²¿²úÈ¨

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CAD(=Computer Aided Design) n. ¼ÆËã»ú¸¨ÖúÉè¼Æ

call n. ´òµç»°

call on v. ºôÓõ£¬Ô¼Çë£¬°Ý·Ã

campaign n. Õ½ÒÛ£¬ÔË¶¯

candidate n. ÇóÖ°Õß£¬ºòÑ¡ÈË

canteen n. Ê³ÌÃ

canvass v. Õ÷ÇóÒâ¼û£¬È°Ëµ

capacity n. Éú²ú¶î£¬£¨×î´ó£©²úÁ¿

caption n. ÕÕÆ¬»òÍ¼Æ¬ÏÂµÄ¼ò¶ÌËµÃ÷

capital n. ×Ê±¾£¬×Ê½ð

capture v. Ó®µÃ

cash n. ÏÖ½ð£¬ÏÖ¸¶¿î v. ¶ÒÏÖ

cash flow n. ÏÖ½ðÁ÷Á¿

case study n. °¸Àý·ÖÎö

catalogue n. Ä¿Â¼£¬²úÆ·Ä¿Â¼

catastrophe n. ´óÔÖÄÑ£¬´ó»ö

CEO n. Chief Executive Officer£¨ÃÀ£©×Ü¾Àí

chain n. Á¬Ëøµê

challenger n. ÌôÕ½Õß

channel n. (ÉÌÆ·Á÷Í¨µÄ)ÇþµÀ

charge n. Ê¹³Ðµ££¬Òª£¨¼Û£©£¬°Ñ¡¡¼ÇÈë£¨ÕË²áµÈ£©

chart n. Í¼±í

checkout n. ¸¶¿îÌ¨

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CIF, c.i.f. ³É±¾±£ÏÕ·Ñ¼ÓÔË·Ñ

circular n. ´«ÔÄµÄÐ¡²á×Ó£¨´«µ¥µÈ£©

circulate v. ´«ÔÄ

claim n./v. ÒªÇó£¬Ë÷Åâ

client n. Î¯ÍÐÈË£¬¹Ë¿Í

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commercialise v. Ê¹ÉÌÆ·»¯

commission n. Ó¶½ð

*commitment n. ³ÐÅµ

commodity n. ÉÌÆ·£¬»õÎï

company n. ¹«Ë¾

limited (liability) company (ltd.) ¹É·ÝÓÐÏÞ¹«Ë¾

public limited company (plc) n. ¹ÉÆ±ÉÏÊÐ¹«Ë¾

compensate v. ²¹³¥£¬³ê±¨

compensation n. ²¹³¥£¬³ê½ð

compete v. ±ÈÈü£¬¾ºÕù

competition n. ±ÈÈü£¬¾ºÕù

competitor n. ¾ºÕùÕß£¬¶ÔÊÖ

competitive adj. ¾ºÕùÐÔµÄ

component n. »úÆ÷Ôª¼þ¡¢×é¼þ¡¢²¿¼þ£¬²¿·Ö

concentrated marketing n. ¼¯ÖÐÓªÏú²ßÂÔ

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conflict n. ³åÍ»£¬ÕùÂÛ

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constant adj. ºã¶¨µÄ£¬²»¶ÏµÄ£¬¾³£µÄ

consultant n. ×ÉÑ¯ÈËÔ±£¬¹ËÎÊ£¬»áÕïÒ½Éú

consumables n. ÏûºÄÆ·

consumer durables n. ÄÍÓÃÏû·ÑÆ·£¨Èç£ºÏ´ÒÂ»ú£©

consumer goods n. Ïû·ÑÆ·£¬Éú»î×ÊÁÏ

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continuum n. Á¬ÐøÊ±¼ä

contract n. ºÏÍ¬£¬ÆõÔ¼

contractor n. ³Ð°ìÉÌ£¬³Ð½¨ÈË

contribute v. Ìá¹©£¬¾èÏ×

contribution n. ¹±Ï×£¬¾èÏ×£¬Ë°

conversion n. ¸Ä×°£¬¸ÄÔì

conveyor n. ÔËËÍ£¬´«µÝ£¬×ªÈÃ

core time n. £¨µ¯ÐÔ¹¤×÷ÖÆµÄ£©»ù±¾ÉÏ°àÊ±¼ä£¨Ô±¹¤ÓÚ´Ë¶ÎÊ±¼ä±ØÐëÉÏ°à£¬µ¯ÐÔÖ»¶Ô³ý´ËÒÔÍâµÄÊ±¼äÓÐÐ§£©

cost n. ³É±¾

fixed costs ¹Ì¶¨³É±¾

running costs ÈÕ³£¹ÜÀí·ÑÓÃ

variable costs ¿É±ä³É±¾

cost-effective adj. ºÏËãµÄ£¬ÓÐÐ§ÒæµÄ

costing n. ³É±¾¼ÆËã£¬³É±¾»á¼Æ

credit n. ÉÞ¹º£¬ÉÞ¹ºÖÆ¶È

credit control ÉÞÏú¹ÜÀí£¨¼ì²é¹Ë¿Í¼°Ê±¸¶¿îµÄÌåÏµ£©

letter of credit ÐÅÓÃÖ¤

credit limit ÉÞÏúÏÞ¶î

credit rating ÐÅ´ûµÄÐÅÓÃµÈ¼¶£¬ÐÅÓþÆÀ¼Û

creditor n. Õ®È¨ÈË£¬´û·½

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crisis n. Î£»ú£¬×ªÕÛµã

critical adj. ¹Ø¼üµÄ

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currency n. »õ±Ò£¬Á÷Í¨

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current assets n. Á÷¶¯×Ê²ú

current liabilities n. Á÷¶¯¸ºÕ®

customise v. °´¹Ë¿ÍµÄ¾ßÌåÒªÇóÖÆÔì£¨»ò¸ÄÔìµÈ£©£»¹Ë¿Í»¯

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cut-price a. Ï÷¼Û£¨³öÊÛ£©µÄ

CV(=curriculum vitae) n. ¼òÀú£¬ÂÄÀú

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damages n. Ëðº¦£¬ËðÊ§

deadline n. ×îºóÆÚÏÞ

deal n. ÓªÒµÐÒé£¬ÊýÁ¿ v. ½»Ò×

dealer n. ÉÌÈË

debit n. ½è·½£¬Ç·µÄÇ®

v. ¼ÇÈëÕÊ»§µÄ½è·½

debt n. Ç·¿î£¬Õ®Îñ

to get into debt ¸ºÕ®

to be out of debt ²»Ç·Õ®

to pay off a debt »¹ÇåÕ®Îñ

debtor n. Õ®ÎñÈË

aged debtors ³¤ÆÚÕ®ÎñÈË

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decrease v. ¼õÉÙ

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defective adj. ÓÐÈ±µãµÄ

defer v. ÍÆ³Ù

deferred payments n. ÑÓÆÚÖ§¸¶

deficit n. ³à×Ö

delivery cycle n. ½»»õÖÜÆÚ

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demotivated adj. Ïû¼«µÄ£¬ÀäÌ¸µÄ

deposit n. ´¢Ðî£¬Ô¤¸¶£¨¶¨½ð£©

depot n. ²Ö¿â

depreciate v. ±áÖµ£¬£¨¶Ô×Ê²ú£©ÕÛ¾É

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diet n. ÒûÊ³£¬Ê³Îï£¬ÌØÖÖÒûÊ³

differentiation n. Çø·Ö£¬¼ø±ð

dimensions n. ³ß´ç£¬Ãæ»ý£¬¹æÄ£

direct v ¹ÜÀí£¬Ö¸µ¼

director n. ¾Àí£¬Ö÷¹Ü

Managing Director n. ×Ü¾Àí

direct cost n. Ö±½Ó³É±¾

direct mail n. £¨ÉÌµêÎªÕÐÀ¿ÉúÒâ¶øÏòÈËÃÇÍ¶¼ÄµÄ£©Ö±½ÓÓÊ¼þ

direct selling n. Ö±Ïú£¬Ö±½ÓÏúÊÛ

directory n. Ö¸ÄÏ£¬ºÅÂë²¾

discount n. ÕÛ¿Û£¬ÌùÏÖ

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dismissal n. ´ò·¢×ß

dispatch n./v. µ÷Ç²

display n./v. Õ¹³ö£¬ÏÔÊ¾

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divest v. °þ¶á

dividend n. ¹ÉÏ¢£¬ºìÀû£¬ÄêÏ¢

division n. ²¿ÃÅ

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down-market a./ad. µÍµµÉÌÆ·µÄ

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due adj. Ó¦¸¶µÄ£¬Ô¤ÆÚµÄ

dynamic adj. ÓÐ»îÁ¦µÄ

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earnings n. ¹¤×Ê

efficiency n. Ð§ÂÊ

endorse v. ±³Êé£¬½ÓÊÜ

engage v. ¹ÍÓÃ

entitle v. ÊÚÈ¨

entitlement n. Ó¦µÃµÄÈ¨Àû

holiday entitlement n. ÐÝ¼ÙÈ¨

equity n. ¹É¶«È¨Òæ

equity capital n. ¹É±¾

equities ÆÕÍ¨¹É£¬¹ÉÆ±

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exceed v. ³¬¹ý

exhibit n. Õ¹ÀÀ£¬±íÏÖ

expenditure n. »¨·Ñ£¬Ö§³ö¶î

expense n. ·ÑÓÃ£¬Ö§³ö

expense account n. ·ÑÓÃÕÊ»§

expenses n. ·ÑÓÃ£¬ÒµÎñ½òÌù

expertise n. ×¨³¤£¬×¨ÃÅÖªÊ¶ºÍ¼¼ÄÜ

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facilities location n. Éè±¸°²ÖÃ

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feasibility study n. ¿ÉÐÐÐÔÑÐ¾¿

feedback n. ·´À¡£¬·´À¡µÄÐÅÏ¢

field n. °ì¹«ÊÒÍâ±ß£¬¾ßÌåÒµÎñ

file n. ÎÄ¼þ¼¯£¬¾í×Ú£¬µµ°¸£¬ÎÄ¼þ

v. °ÑÎÄ¼þ£¨»ò×ÊÁÏ£©¹éµµ

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finance n. ×Ê½ð£¬²ÆÕþ

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finished goods n. ÖÆ³ÉÆ·

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fix up v. ½â¾ö£¬ÉÌÍ×

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flexible adj. ÓÐµ¯ÐÔµÄ£¬Áé»îµÄ

flextime n. µ¯ÐÔ¹¤×÷Ê±¼äÖÆ

flier(=flyer) n. ´ÙÏú´«µ¥

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flop n. Ê§°Ü

flow shop n. ³µ¼ä

fluctuate v. ²¨¶¯£¬ÕÇÂä£¬Æð·ü

FOB, f.o.b n. Àë°¶¼Û

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funds n. ×Ê½ð£¬»ù½ð

futures n. ÆÚ»õ½»Ò×

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grapple with v. Óë¡¡²«¶·£¬¾¡Á¦½â¾ö

grievance n. ÉêËß£¬±§Ô¹

gross adj. ×ÜµÄ£¬Ã«µÄ

gross margin n. Ã«ÀûÂÊ

gross profit n. Ã«Àû

gross yield n. Ã«ÊÕÒæ

gradually adv. Öð½¥µØ

group n. £¨ÓÉÈô¸É¹«Ë¾ÁªºÏ¶ø³ÉµÄ£©¼¯ÍÅ

grow v. Ôö³¤£¬À©´ó

growth n. Ôö³¤£¬·¢Õ¹

guarantee n. ±£Ö¤£¬±£µ¥

guidelines n. Ö¸µ¼·½Õë£¬×¼Ôò

H

hand in v. ³ÊËÍ

hand in one¡¯s notice µÝ½»´Ç³Ê

handle v. ¾Óª

*hands on adj. ÓÐÖ±½Ó¾ÑéµÄ

hard sell n. Ç¿ÐÐÍÆÏú

hazard n. Î£ÏÕ£¬Î£º¦ÐÐÎª

head n. Ö÷¹Ü£¬¸ºÔð

health and safety n. ½¡¿µºÍ°²È«

*hedge n. Ì×ÆÚ±£Öµ

hidden adj. Òþ²ØµÄ£¬²»Ã÷ÏÔµÄ

hierarchy n. µÈ¼¶ÖÆ¶È£¬Í³ÖÎ¼¯ÍÅ£¬Áìµ¼²ã

hire v. ¹ÍÓÃ

hire purchase n. ·ÖÆÚ¸¶¿î¹ºÎï·¨

hit v. »÷ÖÐ£¬µ½´ï

holder n. ³ÖÓÐÕß

holding company n. ¿Ø¹É¹«Ë¾

hostile adj. ²»ÓÑºÃµÄ£¬¶ñÒâµÄ

HRD n. ÈËÁ¦×ÊÔ´·¢Õ¹²¿

human resources n. ÈËÁ¦×ÊÔ´

*hype n. Ìì»¨ÂÒ×¹µÄ£¨¿äÕÅ£©¹ã¸æÐû´«

I

impact n. ³å»÷£¬Ç¿ÁÒÓ°Ïì

implement v. ÊµÊ©£¬Ö´ÐÐ

implication n Òþº¬ÒâÒå

incentive n. ´Ì¼¤£»¹ÄÀø

income n. ¹¤×Ê»òÐ½½ðÊÕÈë£¬¾Óª»òÍ¶×ÊµÄÊÕÈë

earned income ÀÍ¶¯ÊÕÈë£¬ÀÍ¶¯ËùµÃ

unearned income ·ÇÀÍ¶¯ÊÕÈë£¬Í¶×ÊËùµÃ

increment v. ¶¨ÆÚÔö¼Ó

incur v ÕÐÖÂ£¬³Ðµ£

*indemnity n. ³¥»¹£¬Åâ³¥

index n. Ö¸Êý£¬Ë÷Òý

retail price index ÁãÊÛ¼Û¸ñÖ¸Êý

indirect costs n. ¼ä½Ó³É±¾

induction n. ¾ÍÖ°

industrial adj. ¹¤ÒµµÄ

industrial action n. £¨°Õ¹¤¡¢µ¡¹¤µÈ£©ÀÍ¹¤ÐÐ¶¯

industrial relations n. ÀÍ×Ê¹ØÏµ

inefficiency n. µÍÐ§ÂÊ£¬²»³ÆÖ°

inflate v. Ì§¸ß£¨Îï¼Û£©£¬Ê¹Í¨»õµÈ£©ÅòÕÍ

inflation n. Í¨»õÅòÕÍ