【2010年商務英語考試(BEC)中級寫作詞匯精選二十二】
n. ①賬簿 ②賬目
counting house books 商號賬簿
financial books 財務賬簿
trade books 貿易書
close the books （財務年度末）總結賬簿，結賬
cook the books 【俚】偽造賬目
The tax inspector wants to examine the books.
稅務檢察官要查賬。
He checked the expenditures on the books.
他查對賬目上的支出情況。
The accountant was putting money into his own bank account and cooking the cooks.
會計將公款存入私人賬戶，偽造賬目。
賬面價值（資產(chǎn)反映與賬簿上的價值）
The old photocopier is still useful, although its book value is almost nothing.
這臺舊復印機的賬面價值幾近乎零，但實際上仍然有
| BEC中級詞匯精選（22） | ||
| board |
| n. ①董事會（由股東選舉產(chǎn)生，負責經(jīng)營管理公司，對公司負有法律責任） ②膳食 |
| 短語 | Board of Directors 董事會 board meeting 董事會議 board and lodging 膳宿 on board 在船上；在工作 across the board 包括所有團體或成員 | |
| 例 | She has been elected to the board. 她獲選進入董事會。 The board is/are discussing the annual pay rise. 董事會正討論年度工資提升。 The takeover will be discussed at the next board meeting. 收購事宜將在下次董事會上討論。 A wage rise of 10 pounds a week across the board. 全體成員每人每周加薪10鎊。 | |
| 相關 | boardman n. 證券交易所的經(jīng)紀人 | |
| bond |
| n. ①公債，債券（一般為長期、定息的，注明發(fā)行的政府或公司會償還借款） ②法律保證書 |
| 短語 | bond paper 合同文件 bonded goods 保稅貨物（進口商提貨或出口前必須交納關稅的進口貨物） | |
| 例 | My father put all his money into Canadian Northern Railway Bonds. 我父親把所有的錢都拿來購買加拿大北方鐵路的債券。 Government bonds are usually considered to be a safe investment. 一般人認為政府債券是安全的投資。 | |
| bonus |
| n. ①獎金，花紅，工作津貼 ②（公司發(fā)給股東的）紅利 |
| 短語 | capital bonus 股票股息 cash bonus 現(xiàn)金分紅 December bonus/year-end bonus 年終獎金 cumulative bonus 累積紅利 export bonus 出口獎金 quality bonus 品質獎金，質量獎 long-service bonus 長期服務獎金 no claims bonus 無賠償退款 share bonus （以）股票（作）紅利 | |
| 例 | All staff received a Christmas bonus of $100. 全體職員都獲得100美元的圣誕節(jié)花紅。 Bonuses are paid on the 31st of January of each year. 公司在每年1月31日派發(fā)余利。 | |
| books | ||
n. ①賬簿 ②賬目
短語
counting house books 商號賬簿
financial books 財務賬簿
trade books 貿易書
close the books （財務年度末）總結賬簿，結賬
cook the books 【俚】偽造賬目
例
The tax inspector wants to examine the books.
稅務檢察官要查賬。
He checked the expenditures on the books.
他查對賬目上的支出情況。
The accountant was putting money into his own bank account and cooking the cooks.
會計將公款存入私人賬戶，偽造賬目。
book value
賬面價值（資產(chǎn)反映與賬簿上的價值）
例
The old photocopier is still useful, although its book value is almost nothing.
這臺舊復印機的賬面價值幾近乎零，但實際上仍然有