『商務詞匯點滴【1】－in the red』
Explanation: A business with cash flow difficulties may ask its bank for an overdraft: their account at the bank is then in the red. So ‘in the red ‘ means the condition of showing loss.
Overdraft, 指透支。當企業(yè)的現(xiàn)金周轉陷入困境時，他們可以向銀行申請透支，這時該企業(yè)在銀行的帳戶就變成了紅色，也就是我們常說的赤字。所以我們可以用“in the red”來表示一個企業(yè)遇到了財務困難，入不敷出。
請看例句：
1. While British bankers talk of being in the red because of the old practice of showing overdrawn accounts in red ink, Italians talk about being in the green.
2. The new company is in the red this years due to inexperienced management and many employees are hunting for another job now.
『商務詞匯點滴【2】－cash injection』
Cash injection
Explanation: A firm without sufficient working capital has liquidity problems and may look for a cash injection or a cash infusion.
Working capital, 流動資本。Liquidity, (資本的)流動性。當一個企業(yè)缺乏足夠的流動資本時，它將面臨著資本流動不足的問題，這時企業(yè)就會迫切期望尋找到現(xiàn)金注入的方法。請看例句：
1. The CEO said in the executive meeting that their company need cash injections to meet ‘liquidity’ needs. They include working capital to buy inventory and funds to pay bond interest due tomorrow.
公司總裁在管理層會議上提到，公司需要現(xiàn)金注入來滿足資本流動性的需求。這些流動性的需求包括：用來購買存貨的流動資本，以及支付明天就要到期的債券利息的基金。
2. There are lots of ways liquidity could be injected into small companies if the will was there. It could take the form of low interest loans from the government.
如果需要的話，小企業(yè)可以有很多種方法獲得現(xiàn)金注入，比如他們可以從政府獲得低利率的貸款。
『商務詞匯點滴【3】－window dressing
window dressing
Explanation: When a company’s accounts are presented in a way that makes performance look better than it really is, the company may be accused of window dressing or creative accounting
當一個公司的會計帳本被“粉飾”地比實際業(yè)績好，該公司有可能被控告為“作假帳”。請看例句：
Substance should triumph over form in situations of window-dressing and off-balance-sheet financing.
在存在著“作假帳”和表外融資的情況下，資產的實質比形式更重要。
『商務詞匯點滴【4】－intangible assets』
intangible assets
Explanation: intangible assets may include such things as patents owned by the company, and goodwill, the value of the company as a functioning business or going concern with a client base, experienced management, and other benefits that a start-up may not have.
intangible assets 就是無形資產，它通常包括企業(yè)擁有的專利權、商譽、熟練的管理模式以及其他一些剛起步的企業(yè)不可能有的利益。請看例句：
The accounting need for an asset to be ‘measured at a monetary amount with sufficient reliability’ would also affect accounting for intangible assets such as brand names.
會計條款中要求：資產必須“用貨幣量來衡量，并且衡量要有足夠的可靠性和依據(jù)”。這一條款會影響無形資產（例如品牌）的會計計量。
『商務詞匯點滴【5】－default on a debt』
default on a debt
Explanation: if a company fails to make debt repayments on time, or at all, it defaults on the debt.
如果一個企業(yè)不能按時或全額償還債務，那么我們當然說它是在拖欠債務。下面是一個生動的例子：
Washington Public Power Supply System (WPPSS) which owns the dubious honor of the biggest municipal bond default in history said its proposed refunding has been rescheduled for after Labor Day. WPPSS earned its Wall Street nickname Whoops when it defaulted on roughly one-fourth of the more than $8 billion of bonds it sold in the 1970s and early 1980s to build five nuclear power plants.
華盛頓公共能源公司（簡稱WPPSS）以拖欠市政債券而著稱。該公司申明，預期發(fā)行的代替舊債券的新債券將改在勞動節(jié)以后進行。WPPSS在70年代和80年代發(fā)行了8億多美圓的債券用來建設5個核電站，而目前它拖欠了其中的1/4，該公司因此在華爾街被戲稱為是Whoops（發(fā)音同oops）
『商務詞匯點滴【6】－lame ducks』
Lame ducks
Explanation: Companies in trouble and needing outside help are also often referred to as lame ducks, likening them to birds with difficulty in walking.
Lame ducks可以用來指遇到困難或者需要外部援助的那些企業(yè)，從字面上看，就是把這些企業(yè)比做行動不便的鴨子。請看例句：
The manufacturing method of Rover, once the lame ducks of British industry, have been transformed thanks to that company’s partnership with Honda.
Rover公司的生產制造方法曾經是英國工業(yè)的老大難，現(xiàn)在由于Rover 同Honda公司的合作，該公司的生產方法已經順利轉型。
『商務詞匯點滴【7】－bourse』
bourse
Explanation: stock markets may also be referred to as bourses. Companies needing money for development may raise finance or raise capital on the bourse by selling shares: investment certificates that vary in value, depending partly on company performance.
Bourse就是股票市場的意思。企業(yè)需要資金時，可以通過在股票市場發(fā)行股票融資，股票的市場價格一部分是有企業(yè)的業(yè)績決定的。
請看例句
1. Most of the shares listed in New York are still domestically-based firms, but the shares of foreign companies account, on average, for a third of the shares listed on the main European bourses.
在紐約上市的股票絕大部分是美國的公司，而在歐洲的股票市場上，外國企業(yè)的股票占了1/3。
『商務詞匯點滴【8】－forex』
forex
explanation: currencies such as dollars, pounds and francs on the foreign exchange or forex markets.
forex 可以看成是foreign exchange的縮寫，就是外匯市場的意思。初次見到可能會覺得陌生，不過下次就一定不會忘了吧。下面看一個例句：
More money churns around in the forex markets then in any other.
在外匯市場流通的貨幣比任何其他市場都多
『商務詞匯點滴【9】－bullish』
Bullish
Explanation: when market prices are rising people talk about a bull market, and if they think price will continue to rise, then market is bullish.
當股票市場上揚時人們稱之為“牛市”，bullish就是指“行情上漲的”。反之就是“bearish”.
請看例句：
1. Mr. Schaeffer says the current ‘extreme’ bullish view of bond investors is ‘likely to be as incorrect’ as the pessimism earlier this year.
Schaeffer說，債券投資者目前對市場所持的心態(tài)是“極度”看漲，這很可能同今年早些時候的悲觀心態(tài)一樣是錯誤的。
『商務詞匯點滴【10】－securities』
securities
Explanation: securities refer to shares and bonds, investment certificates with a fixed rate of interest.
Securities 就是指有價證券，包括股票和債券等，他們都有一定比率的利息。
請看例句：
The vice president said the company’s existing cash, marketable secutities and anticipated revenue ‘should be sufficient to the cash needs for current level of operation’
副總裁說，公司現(xiàn)有的現(xiàn)金，可交易的有價證券以及預期收入必須足夠，以滿足維持現(xiàn)有運營所需現(xiàn)金量。
Explanation: A business with cash flow difficulties may ask its bank for an overdraft: their account at the bank is then in the red. So ‘in the red ‘ means the condition of showing loss.
Overdraft, 指透支。當企業(yè)的現(xiàn)金周轉陷入困境時，他們可以向銀行申請透支，這時該企業(yè)在銀行的帳戶就變成了紅色，也就是我們常說的赤字。所以我們可以用“in the red”來表示一個企業(yè)遇到了財務困難，入不敷出。
請看例句：
1. While British bankers talk of being in the red because of the old practice of showing overdrawn accounts in red ink, Italians talk about being in the green.
2. The new company is in the red this years due to inexperienced management and many employees are hunting for another job now.
『商務詞匯點滴【2】－cash injection』
Cash injection
Explanation: A firm without sufficient working capital has liquidity problems and may look for a cash injection or a cash infusion.
Working capital, 流動資本。Liquidity, (資本的)流動性。當一個企業(yè)缺乏足夠的流動資本時，它將面臨著資本流動不足的問題，這時企業(yè)就會迫切期望尋找到現(xiàn)金注入的方法。請看例句：
1. The CEO said in the executive meeting that their company need cash injections to meet ‘liquidity’ needs. They include working capital to buy inventory and funds to pay bond interest due tomorrow.
公司總裁在管理層會議上提到，公司需要現(xiàn)金注入來滿足資本流動性的需求。這些流動性的需求包括：用來購買存貨的流動資本，以及支付明天就要到期的債券利息的基金。
2. There are lots of ways liquidity could be injected into small companies if the will was there. It could take the form of low interest loans from the government.
如果需要的話，小企業(yè)可以有很多種方法獲得現(xiàn)金注入，比如他們可以從政府獲得低利率的貸款。
『商務詞匯點滴【3】－window dressing
window dressing
Explanation: When a company’s accounts are presented in a way that makes performance look better than it really is, the company may be accused of window dressing or creative accounting
當一個公司的會計帳本被“粉飾”地比實際業(yè)績好，該公司有可能被控告為“作假帳”。請看例句：
Substance should triumph over form in situations of window-dressing and off-balance-sheet financing.
在存在著“作假帳”和表外融資的情況下，資產的實質比形式更重要。
『商務詞匯點滴【4】－intangible assets』
intangible assets
Explanation: intangible assets may include such things as patents owned by the company, and goodwill, the value of the company as a functioning business or going concern with a client base, experienced management, and other benefits that a start-up may not have.
intangible assets 就是無形資產，它通常包括企業(yè)擁有的專利權、商譽、熟練的管理模式以及其他一些剛起步的企業(yè)不可能有的利益。請看例句：
The accounting need for an asset to be ‘measured at a monetary amount with sufficient reliability’ would also affect accounting for intangible assets such as brand names.
會計條款中要求：資產必須“用貨幣量來衡量，并且衡量要有足夠的可靠性和依據(jù)”。這一條款會影響無形資產（例如品牌）的會計計量。
『商務詞匯點滴【5】－default on a debt』
default on a debt
Explanation: if a company fails to make debt repayments on time, or at all, it defaults on the debt.
如果一個企業(yè)不能按時或全額償還債務，那么我們當然說它是在拖欠債務。下面是一個生動的例子：
Washington Public Power Supply System (WPPSS) which owns the dubious honor of the biggest municipal bond default in history said its proposed refunding has been rescheduled for after Labor Day. WPPSS earned its Wall Street nickname Whoops when it defaulted on roughly one-fourth of the more than $8 billion of bonds it sold in the 1970s and early 1980s to build five nuclear power plants.
華盛頓公共能源公司（簡稱WPPSS）以拖欠市政債券而著稱。該公司申明，預期發(fā)行的代替舊債券的新債券將改在勞動節(jié)以后進行。WPPSS在70年代和80年代發(fā)行了8億多美圓的債券用來建設5個核電站，而目前它拖欠了其中的1/4，該公司因此在華爾街被戲稱為是Whoops（發(fā)音同oops）
『商務詞匯點滴【6】－lame ducks』
Lame ducks
Explanation: Companies in trouble and needing outside help are also often referred to as lame ducks, likening them to birds with difficulty in walking.
Lame ducks可以用來指遇到困難或者需要外部援助的那些企業(yè)，從字面上看，就是把這些企業(yè)比做行動不便的鴨子。請看例句：
The manufacturing method of Rover, once the lame ducks of British industry, have been transformed thanks to that company’s partnership with Honda.
Rover公司的生產制造方法曾經是英國工業(yè)的老大難，現(xiàn)在由于Rover 同Honda公司的合作，該公司的生產方法已經順利轉型。
『商務詞匯點滴【7】－bourse』
bourse
Explanation: stock markets may also be referred to as bourses. Companies needing money for development may raise finance or raise capital on the bourse by selling shares: investment certificates that vary in value, depending partly on company performance.
Bourse就是股票市場的意思。企業(yè)需要資金時，可以通過在股票市場發(fā)行股票融資，股票的市場價格一部分是有企業(yè)的業(yè)績決定的。
請看例句
1. Most of the shares listed in New York are still domestically-based firms, but the shares of foreign companies account, on average, for a third of the shares listed on the main European bourses.
在紐約上市的股票絕大部分是美國的公司，而在歐洲的股票市場上，外國企業(yè)的股票占了1/3。
『商務詞匯點滴【8】－forex』
forex
explanation: currencies such as dollars, pounds and francs on the foreign exchange or forex markets.
forex 可以看成是foreign exchange的縮寫，就是外匯市場的意思。初次見到可能會覺得陌生，不過下次就一定不會忘了吧。下面看一個例句：
More money churns around in the forex markets then in any other.
在外匯市場流通的貨幣比任何其他市場都多
『商務詞匯點滴【9】－bullish』
Bullish
Explanation: when market prices are rising people talk about a bull market, and if they think price will continue to rise, then market is bullish.
當股票市場上揚時人們稱之為“牛市”，bullish就是指“行情上漲的”。反之就是“bearish”.
請看例句：
1. Mr. Schaeffer says the current ‘extreme’ bullish view of bond investors is ‘likely to be as incorrect’ as the pessimism earlier this year.
Schaeffer說，債券投資者目前對市場所持的心態(tài)是“極度”看漲，這很可能同今年早些時候的悲觀心態(tài)一樣是錯誤的。
『商務詞匯點滴【10】－securities』
securities
Explanation: securities refer to shares and bonds, investment certificates with a fixed rate of interest.
Securities 就是指有價證券，包括股票和債券等，他們都有一定比率的利息。
請看例句：
The vice president said the company’s existing cash, marketable secutities and anticipated revenue ‘should be sufficient to the cash needs for current level of operation’
副總裁說，公司現(xiàn)有的現(xiàn)金，可交易的有價證券以及預期收入必須足夠，以滿足維持現(xiàn)有運營所需現(xiàn)金量。