books (n. pl) the financial records of a company公司帐目

　　[例] The books of the company clearly reveals its bad debt.

　　book value (n.) value of assets as recorded in the company’s books帐面价值

　　[例] Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.

　　bookkeeper (n.) person who keeps the financial records of a company会计员

　　boom [ bu:m ] (n.) time when business activity is increasing繁荣

　　[例] We must take advantage of the economic boom.

　　[同义词] prosper, thrive, flourish

　　boost (v) to increase the strength or value of something, to help and encourage something 推动

　　[例] Lower interest rates will greatly boost the economy.

　　bottleneck (n.) a restriction in the normal work flow瓶颈，障碍

　　[例] We’ve got a bottleneck in our supply operations.

　　bottom 1.(adj.) lowest最底处的

　　[例] rock-bottom price

　　2. (v.) bottom out, reach the lowest point 跌至底点

　　bounce [ bauns ] (v.) refuse to pay a cheque and return it to the bearer because there is not enough money in the payer’s account支票被银行退票

　　[例] Two of my cheques were bounced last week.

　　brainstorm (n. and v.) an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an issue集体讨论

　　[例] The members of the board gave a brainstorm during the meeting held yesterday.

　　branch1.(n.) local office of a large business分公司

　　[例] We have branches throughout the country.

　　2.(v.) To enlarge the scope of one's interests, business, or activities扩展

　　[例] The partners are looking into branching out into Europe.

　　brand (n.) product which can be recognized by a name品牌

　　[例] The brand establishment needs a very long time and will bring long- term benefits.

　　branding (n.) the process of giving brand names to products品牌命名

　　[例] How is the branding of that new product going on?

　　brand leader brand with the biggest market share品牌领导者

　　[例] IBM is the brand leader in the field of portable computer.

　　brand loyalty (n.) customer desire to continue buying the same brand品牌忠诚度

　　[例] They managed to set up the brand loyalty of their consumers.

　　break even (v.) balance costs and revenue, not make a profit or a loss收支平衡

　　[例] We just broke even last year.

　　breakeven point point at which revenue equals costs 收支平衡点

　　breakthrough (n.) an act of overcoming or penetrating an obstacle or restriction突破

　　[例] It is up to both of us to try our best to make a breakthrough in the present negotiations.

　　brief [ bri:f ] (v.) to give concise preparatory instructions, information, or advice to简要介绍

　　[例] The CEO briefed his senior managers on the project that is supposed to be the turning point for the fate of the firm.

　　[同义词] abstract, synopsis, outline

　　bring forward (v.) make earlier提前

　　[例] We brought the launch date forward to June 1st.

　　bring up (v.) mention, introduce提出

　　[例] The chairman brought up the question of holidays.

　　brochure (n.) publicity booklet giving information about a product or service(宣传产品的)小册子

　　[例] They asked for a brochure about our services.

　　[同义词] leaflet, pamphlet, booklet

　　broke (adj, inf) without/out of money破产的，一文不名的

　　[例] He was broke until he won the lottery.

　　[同义词] insolvent

　　broker (n.) person who buys and sells shares/currency etc.经纪人

　　[例] That firm is acting as a broker.

　　[同义词] agent, middleman

　　brown goods(n) items such as television sets and radios that are sold in cabinets made of wood or similar materials 茶色电器

　　[例]　There are bloody competitions on China’ brown goods market.

　　[反义词]white goods

　　b-school ( business school ) (n) a college or a department of a university providing business courses to students商学院

　　[例]　He graduated from a top-ten b-school in US.

　　budget (n.) plan of forecast income and expenditure收支预算

　　[例] Generally a functional budget is draw up for each functional area within an organization.

　　bulk1. (n.) large quantity(of goods)大量

　　2.(adj.)大量的 We can offer you a discount for bulk purchase.

　　bulk carrier (n) a ship designed to carry bulk goods散货船

　　[例]　Due to the on-going strike , our goods can only be delivered by bulk carrier.

　　bull market (n.) period when share prices are rising牛市(行情看涨的市场)

　　[例] She sold all her bonds in bull market.

　　bull position (n) a situation in which a dealer keeps hold of a particular stock or share because he expects a rise in price多头

　　[例] in a bull position

　　[同义词]long position

　　bust (adj inf) bankrupt破产的

　　[例] The f irm went bust.

　　buyout (n.)the purchase of a company or business购买下

　　[例] If the workers do approve the buyout, their company will become the nation's largest employee-owned enterprise.

　　buy up (v)to buy all or nearly all of what is available of something 尽可能买断

　　[例]　In order to benchmark their products, they bought up all lines of their rivals.

　　buyer’s market (n) a situation where certain products are in plentiful supply, resulting in low price and good credit term for buyers 买方市场

　　[例]　Too many entrants into this market created a buyer’s market in TVs.

　　[反义词]　seller’s marker

　　by-product (n.) substance produced during the making of sth else 副产品

　　[例] Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.

　　[同义词] spin-off

　　byte (n) a unit of computer information consisting of a number of bits or binary digits 字节

　　[例]　The speed of download is about 1 m bytes per second.