n. 查账, 审计, 审核
Each year they audit our accounts and certify them as being true and fair.
他们每年对我们进行账务审核, 以确保其真实无误。
auditing of accountbudget auditinginternal auditingoperational auditing
n. 查账人,审计师,审计员
The auditor has questioned the legality of the contracts.
审计员质疑这些合同是否合法。
certified internal auditorchief auditorprofessional auditorresident auditor
adj. 到期未付的,拖欠的;过去的,过期的 vt. 支持,帮助;背书
The company awed $2 million dollars in back taxes.
公司拖欠200万美元的税款。
back a checkback a noteback paybuy back
n. 支持者,资助者,赞助人
The company is searching for financial backers.
公司正在寻找财政支持者。
the party's chief financial backers
n. (暗中给付的、非法的)贿赂,折扣
He was found to be taking backlanders from suppliers.
他被发现从供应商处收取贿赂。
n. 帮助,支持,援助
They have won financial backing from the EU.
他们获得了欧盟财政上的支持。
They want backing for more research.
他们需要支持来做更多的研究。
financial backinghave a large backingbacking signal
n. 积压的工作,积压待办的事物,积压而未交付的订货,尚未用完的拨款
We are faced with a backlog of orders we can't deal with.
我们面对一大堆未交付的订单。
become a backlogclear a backloga backlog of orders because of the strike
n. 行李;理论
There is a surcharge for excess baggage.
行李超重要交一定的附加费。
excess baggagehand baggageunclaimed baggage
n. (银行账户的)余额,差额,结余,结存
The company's cash balance increased to $4.5 billion this quarter.
公司本季度的现金结存额增至45亿美元。
The balance on the profit and loss account at 31st March 2005 was $75,738. 2005
年3月31日损益表上结余为75738美元。
balance of paymentsbalance of tradebalance sheet
v.禁止，取缔，查禁；禁止某人做某事（或去某处）n.禁止，禁令
The government has banned the import of all meat and dairy products for health reasons.
由于健康原因，政府已下令禁止进口所有肉类和奶类制品。
put a ban on
n.银行，储藏所（库） vt.存（款）于银行，储蓄
They siphon foreign aid money into their personal bank accounts.
他们把国外救济金非法转入了个人银行账户。
The bank yesterday revealed a 30 per cent nosedive in profits.
该银行昨天透露其利润骤降30%。
bank guaranteebank facilityopening banktrust bank
n.银行业，银行业务，金融
Banking regulators failed to clamp down until earlier this month.
银行监管机构直到本月初才开始严格管制。
banking centerbanking systemtrust banking
n.破产者 adj.破产了的，完全丧失的 vt.使破产
He was declared bankrupt after failing to pay a £114m loan guarantee.
由于无力偿还1.14亿英镑的贷款担保，他被宣布破产。
go bankrupta bankrupt software company
n.破产，无偿付能力
It is the second airline in two months to file for bankruptcy.
这是两个月内第二家申请破产的航空公司。
She is credited with having saved the company from bankruptcy.
公司免于破产，大家认为是她的功劳。
voluntary bankruptcy
n.工具条；障碍；禁令 vt.禁止，妨碍
In industry after industry, government bodies have erected bars to competition.
政府机构在一个又一个行业中设置了障碍以阻止竞争。
bar chartbar code
n.基地，总部，大本营；来源，基础 vt.驻扎，设立
The company has its base in Paris,and branch offices all over the world.
该家公司的总部设在巴黎，分公司遍布全世界。
Bank base rates of 7 per cent are too high.7%
的银行基准利率太高了。
Several manufacturers are also nibbling away at Ford's traditional customer base.
几家制造商也在蚕食福特公司的传统客户群。
customer basebase sth. on / upon sth.
adj. 基本的，基础的 n.(pl.)基本，要素
The current basic rate of company tax is 30% of taxable income.
目前公司税的基本税率是应纳税收入的30%。
basic industrybasic paybasic price
n.一批，批量 vt.分 批处理
The cost is not sensitive to the batch size.
价格不因整批尺寸的变化而发生波动。
The factory has already phased out a batch of production equipment.
这家工厂已经淘汰了一批生产设备。
a batch of ordersa batch productionbatch method of operation
n. (在证券市场等的)卖空者,做空头者,抛空投机者
Buyers think the end of the bear run might be here.
买家认为股票下跌的局面结束在即。
bear hugmarketpositionrun
vt. 赢,打败(某人或某事);比……更好,胜过
The way to beat the big companies is to specialize.
打败大公司的方式就是要专业化经营。
Nobody beats our prices.
在价格上谁也比不了我们。
a strategy to beat the competition