accommodationsBEC词汇(higher-level-b开头)

2021年1月8日发(作者：鲍彝)

B
back1. (n.) opposite of front背面
[例] Please sign the cheque on the back.
[同义词] rear, reverse
2. (adj.) from the past过去的、拖欠的
[例] We have a lot of back orders.
3. (v.) support资助
[例] The bank backed my new venture.
[同义词] support, encourage

backdate (v.) to put a date on a document that is earlier than the real date, so that it is valid from that earlier date
倒填日期
[例] He backdated the bill so that it can be valid.
[同义词] antedate

back order (n.) an order for goods that have not yet been produced or supplied积压定单
[例] After a long vacation, I found myself in a huge stack of back orders.
[同义词] backlog

back out (v) to give up or not do something after agreeing to do it不履行
[例] You will be charged for sure if you back out of the contract.
[同义词] default

backer (n.) person who supports financially资助者
[例] The company has some big backers.
[同义词] patron, sponsor, benefactor

backing (n.) support, usually financial one资助
[例] Strong governmental baking makes the project very profitable.

backhander (n. inf.) a bribe, money given under the table贿赂
[例] The chief director was arrested for his involvement in some backhander affairs.
[同义词] bribe

backlog (n.) build-up of work or orders which have not been processed积压的工作（或订单）
[例] The failure of the project was due to backlog of superior orders.

back up support 支持
[例] You should back up all claims you make.

back-up( back up ) (n,v) to make a cope in case the original one is lost or damaged 备份
[例] I made a back-up of that document in case of some unforeseen damage to it.

bad debt (n.) debt which will not be paid呆帐
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[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.

bad faith (n.) having a dishonest intention 欺诈
[例] Bad faith will bring disasters to a cooperation in the long run.
[反义词] integrity ，good-will

balance (n.) amount which makes the total credits and debits equal收支平衡（差额）、结余
[例] Additional balance statement will charge 10 USD.
[同义词] equilibrium, equipoise, evenness

balance of payments (n.) international financial position of a country (account of imports, exports and invisible
earnings)贸易收支差额

balance sheet (n.) statement of the financial position of a company or business at a certain moment资产平衡表

ban (v) to forbid something to forbid someone to do something 禁止
[例] Public advertisement on tobacco is banned in China, but some crafty tobacco companies are successful in
circumventing this ban.
[同义词] forbid

bank (v) to deposit something in a bank 存入
[例] You have to bank a certain amount of money in order to avoid being overdrawn.
[同义词] deposit

BA (bank acceptance ) a bill of exchange that is accepted by a bank for a fee.银行承兑汇票
[例] We will issue a bank acceptance for the payment.

bank book (n.) a book that lists all payments into and withdrawals from a customer’s bank account 存折
[例] You can insert your bank book into this machine which will automatically update it.

bank holiday (n.) a day, not a Saturday or Sunday, when banks are closed and which is also a general holiday(英
国)银行假日
[例] You have to wait till the day after tomorrow for your opening account in the Bank of London because
tomorrow is a bank holiday.
bank statement (n.) written statement showing transactions and balance of an account银行结单

bankrupt1. (adj.) unable to pay debts破产的
[例] He was declared bankrupt.
[同义词] insolvent
2. (v.) force someone to become bankrupt使破产
[例] The high interest rates have bankrupted my business.

bankruptcy (n.) state of being bankrupt破产
[同义词] insolvency
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bar code (n.) a series of lines printed on a product that can be read by a machine connected to a computer system
to give a price or reference number 条形码
[例] The invent of bar code has greatly speeded up the economy of supermarkets

bargain1. (v.) discuss in order to reach agreement on price conditions讨价还价
[同义词] haggle, negotiate
2. (n.) item at a good (cheap) price物美价廉的商品
[例] The cardigan is real a bargain for I just pay half of its previous price.
bargaining (n.) discussing in order to reach agreement 讨价还价
[例] The buyer and seller finally agreed to the price level after 2 hours’ bargaining.

barrister (n.) a person who is qualified to speak in a higher court of law大律师
[例] He is a top barrister specializing in financing law.
[同义词] lawyer ,solicitor, bar, counsel

b/e (abbr) bill of exchange 汇票

basic (adj.) minimum that can be expected; what everything else depends on基本的
[例] Older workers will, of course, still be interested in basic pay.
[同义词] fundamental, essential, elementary,

batch (n.) group of items made at same time一批
[例] This batch of goods will be delivered by UPS .

batch process (n.) production process based on converting a quantity of items at the same time批处理

batch size (n.) number of items in a batch批量

bear market (n.) period when share prices are falling熊市
[例] Unfortunately, you confronted bear market.

beat (v.) win over (someone) in a fight胜过
[例] We have beaten our competitors to be the first on the market.
[同义词] defeat, hit

behave (v.) act举止
[例] You should behave yourself when attending such important banquet.

below-the-line (adj.) below-the-line advertising; advertising which is not paid for页底的（广告）
[例] Below-the-line activities refers to sales promotion or marketing research which a marketing department buys
directly.

benchmarking (n.) to measure (a rival's product) according to specified standards in order to compare it with and
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improve one's own product比较和改进自己的产品
[例] Benchmarking has become one of the fashionable words in current management discussion.

benefit 1. (n.) advantage; profit 好处,利益
[例] It will be our mutual benefit to come to an agreement.
2. (n.) money provided as a right under a state or private insurance scheme, e.g. disability benefit.津贴,救济金
3. (v.) to profit, gain advantage from有益于,受益于

disability benefit (n.) payment made to a person unable to work because of permanent or long-term physical
handicap残疾抚恤金

sickness benefit (n.) payments made while a person is on sick leave病假补助

fringe benefits (n.) extra benefits such as a car, private health insurance provided by a company附加福利
[例] Fringe benefits should be firmly incorporated within the payment policy and administered by the personnel
department.

bid [ bid ] (n & v) offer to buy something at a certain price出价、投标
[例] Those potential buyers of the company bid against each other.
takeover bid (n.) 出价收购

bidder (n.) person who makes an offer投标人
[例] The company will go to the highest bidder.

bill 1. (n.) written list of money to be paid帐单
[例] This bill does not include VAT.


2. (v.) send a bill to someone开帐单

bill of entry (n.) a detailed list of goods prepared by the exporter or importer for examination by customs 报关单
[例] I will prepare a bill of entry , together with other required documents for the declaration of this batch of
imported goods.

bill of lading(B/L) (n.) a document that shows details of goods being transported. It is a receipt from the
transporter to the sender and entitles the receiver to collect the goods on arrival.提单

billboard (n.) large roadside advertising poster（户外）广告牌
[例] The billboard of KFC is obvious everywhere.

billing (n.)1. process of invoicing 开帐单
2. advertising; promotion 广告，促销
[例] The product needed better billing to outsell its competitors.

bill of materials (n.) list of all raw materials and parts that go into an end product材料清单

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