2018年高级商务英语考试词汇及例句（10）

　　[例] Fixed cost plus variable cost equals total cost.

　　indirect costs (n.) costs which are not directly attached to the production of an item间接成本

　　overhead costs (n. pl) day-to-day costs of running a business营业间接成本

　　running costs costs of day-today management of a company日常经营成本

　　unit cost (n.) total labour, material and overhead costs to produce one unit单位成本

　　variable costs costs which increase or decrease as production changes 可变成本

　　cost-effective (adj.) which gives value划算的

　　[例] The scheme is cost-effective.

　　costing [ 5kCstiN ] (n.) the calculation of costs for a project成本核算

　　credentials [ kri5denFElz] (n.) evidence or testimonials concerning one's right to credit, confidence, or authority 证明(书)

　　[例] academic credentials

　　[同义词] certificate, diploma, licence

　　credit [ 5kredit ] (n & adj) time given to a customer to pay赊账期限

　　[例] We normally give 3 months’ credit.

　　credit control system for checking that customers pay on time 信用控制

　　letter of credit note from a bank allowing credit and promising to repay at a later date信用证

　　credit limit maximum amount that a customer can owe信用额度限制

　　credit rating amount which a credit agency thinks a company/person should be allowed to borrow客户信贷分类

　　creditor [ 5kreditE ] (n.) person who is owed money债权人

　　credit-worth (adj.) considered a good risk to be allowed to buy goods on credit 信用好的

　　[例] The credit-worth chart show the relationship between the credit and profit from it.

　　creditworthiness (n.) ability to repay money borrowed信誉度

　　[例] We should check your creditworthiness before we give you loans.

　　crisis [ 5kraisis ] (n.) dangerous/difficult/serious situation危机

　　[例] a banking crisis

　　[同义词] emergency, exigency, dilemma

　　criterion [ krai5tiEriEn ] (n.) a standard, rule, or test on which a judgment or decision can be based标准

　　[例] Quality is our main criterion.

　　[同义词] standard

　　critical path analysis (n.) network planning technique for scheduling projects关键途径分析

　　[例] He asked his secretary to prepare a critical path analysis.

　　currency [ 5kQrEnsi ] (n.) money which is used in a particular country通货

　　[例] There are still some existing Chinese regulations governing foreign currency.

　　[同义词] money, cash, legal tender

　　hard currency currency of a country with a stable economy 硬通货

　　current [ 5kQrEnt ] (adj.) referring to the present time 当前的

　　[例] current leaders

　　[同义词] presend, ongoing, prevailing

　　current account bank account from which a customer can withdraw money at any time 经常帐户

　　[例] If you want your money can bring some benefits in the bank, I advise you do a time deposit rather than deposit it in your current account.

　　current liabilities (n. pl) debts which a company must repay in the short term流动负债