V

　　vacancy (n.) job which needs be filled (职位)空缺

　　[例] The vacancy needs a very competent and aptitude candidate.

　　vacant (adj.) open (of a job)空缺的

　　[例] One of the positions is vacant at present.

　　vacation (n.) US holiday假期

　　valid (adj.) (legally)useful or accepted有效的

　　[例] All prices and promotional offers are valid until 30th September.

　　valuation (n.) the act of valuing估价

　　[例] We carried out a stock valuation at the end of the year.

　　value1. (n.) amount something is worth价值

　　2. (v.) estimate how much something is worth估价

　　value-added (n.) difference between value of inputs and value of output增值

　　value for money 价值

　　variable (n.) factor which will change results变量

　　[例] There are too many variables to take into account.

　　variation (n.) amount by which something changes变化,变量

　　[例] Seasonal variations account for much of the drop in sales.

　　variety (n.) range of things多样性,种类

　　[例] The wholesaler stocks a variety of products.

　　vary (v.) differ, change不同,表现出多样化

　　[例] The margin varies depending on raw material costs.

　　VAT (value added tax)增值税

　　vendor (n.) person or company who sells卖方

　　[例] We have referred the matter to the vendor.

　　venture (n.) risky business project风险,投机

　　[例] We need venture capital to start.

　　[同义词] adventure, speculation, hazard

　　venue [ 5venju: ] (n.) place where an event takes place(会议)地点

　　[例] We have chosen an out-of-town venue for the conference.

　　viable (adj.) able to make a profit可行的,可盈利的

　　[例] Your ideas sound reasonable but are they viable?

　　viability (n.) ability to make a profit盈利能力

　　[例] How about the viability of the project?

　　video game an electronic or computerized game played by manipulating images on a display screen电子游戏 [例] Nowadays a lot of teenagers are hooked on the video games, wasting so much invaluable time.

　　vision (n.) long-term company objectives公司的长远目标

　　[例] During yesterday meeting, we discussed the long-term vision of the company.

　　void (adj) having no legal force or validity; null无效的

　　[例] a contract rendered void

　　vocation (n.) type of work that a person has an ability or desire for 职业

　　[同义词] career, profession, occupation

　　vocational (adj.) relating to work职业的

　　[例] We have a strong tradition of providing vocational training for our people.

　　voucher (n.) coupon 优惠券

　　[例] a gift voucher

　　volume business (n) trade in a large scale 大批量交易

　　[例] We only deal in volume business ,having no interest in such trading.

W

　　wage [ weidV ] (n.) weekly pay(每周)工资

　　[例] The wage rise last year was 7.5%.

　　wage freeze (n.) decision by management not to increases wages工资冻结

　　[例] The decision of wage freeze this year annoyed the blue-collar workers.

　　walk-out (n) a trike 罢工

　　[例] The on-going walk-out has forced the company to the very verge of bankrupt.

　　warehouse (n.) building where goods are stored仓库

　　[同义词] depot

　　wastage (n.) loss of workers through resignation or retirement 人员浪费

　　[例] It is just natural wastage, that is to say, loss of employees because they retire or move to other jobs and not through redundancy.

　　wealth [ welW ] (n.) 1. large amount of money owned by someone财富

　　[例] Our experts will provide you a portfolio of financial services and make your wealth doubled.

　　2. resources of a country资源

　　wealthy [5welWi ] (adj.) rich, prosperous富裕的

　　welfare (n.) system of looking after employees福利

　　[同义词] well-being

　　[例] Health and safety are aspects of employee welfare.

　　white-collar (adj.) relating to office workers白领的

　　[例] White-collar workers represent a significant part of the organization.

　　white goods (n.) products such as refrigerators and washing machines used in the kitchen大型家用电器

　　wholesale (n, adj. & adv.) buying goods from a manufacturer and selling on to retailers批发

　　[例] Wholesale price is usually much lower than the retail price.

　　wholesaler (n.) person/company who buys from manufactures and sells to retailers批发商

　　wind up (v.) to close down a company终止，结束

　　[例] A number of business firms in Japan are said to be winding up their affairs.

　　windfall (n) a sudden, unexpected piece of good fortune or personal gain 意外之财

　　[例]He won the lottery to make a sudden windfall and became a rich man at a night.

　　wildcat (adj) highly risky高风险的

　　[例]This business project is a wildcat scheme.

　　withdraw [ wiT5drC: ] (v.)1.take away撤消

　　2. to remove (money) from an account提款

　　[例] to withdraw $500 from a bank account

　　withdrawal (n.) 1.act of taking away撤消

　　[例] The employee who feels underpaid is likely to show dissatisfaction by withdrawal from the job.

　　2.提款

　　[例] withdrawal of assets

　　workaholic (n) one who has a compulsive and unrelenting need to work 工作狂

　　[例]He is a workaholic and never gets married till now.

　　[同义词]work addict

　　workforce (n.) total number of workers(employees) 职工总人数

　　[例] The workforce of his firm has increased from 200 to 800 in recently 2 years.

　　work in progress (WIP) ( n) 在制品

　　[例] He wrote this goods as WIP in the accounts

　　working conditions (n. pl) general physical state of the place where people work, including things like noise level, hazardous conditions, or heat工作状况

　　[例] Workers are going on a strike because of bad working conditions.

　　.working capital (n.) excess of current assets over current liabilities — sometimes called the current ratio流动资产超过流动负债的数量，有时也叫流动比率

　　working hours (n. pl) the times of day or number of hours that a person works工时

　　[例] How many working hours do you work a day?

　　working (adj.)adequate for practical use实用的

　　[例] gain a working knowledge of the top business books

　　workload (n.) amount of work to be done工作量

　　[例] There is not so much workload to be done today.

　　work order =production order (n.) document which authorizes the manufacture of specific parts or products生产定单

　　[例] Have you seen the important work order?

　　work station (n.) fixed place in a factory or office where a job is done, usually associated with a machine工作点

　　[例] The A505 computer is this teller’s work station.

　　write-off (n.) loss/cancellation of a bad debt注销 (v.) cancel/remove a debt from the accounts注销

　　[例] The debt has been written off.

Y

　　yield (n.) usable output from a process产量，收益

　　[例] There has been a considerable increase in the yield of the mines

Z

　　zero defect (n.) manufactured product which meets the specified quality standard无事故, 无疵残

　　[例] They improved the technique and got zero defect this year.

　　zero inventory (n.) management philosophy and practice based on no waste and constant improvement of productivity零库存

　　[例] The leaders should instill zero inventory into their employees regularly