总公司 Head Office
　　分公司 Branch Office
　　营业部 Business Office
　　人事部 Personnel Department
　　（人力资源部）Human Resources Department
　　总务部 General Affairs Department
　　财务部 General Accounting Department
　　销售部 Sales Department
　　促销部 Sales Promotion Department
　　国际部 International Department
　　出口部

      英：
　　The byword for dress in the Western business world is conservative. This means nothing too flashy, too provocative, too casual, too tight or too revealing.
　　For the ladies, the following dress items are common:
　　Pant suit
　　Knee-length skirt or full-length dre

      英：
　　Hiring
　　Process by which a company assesses qualified individuals to fill openings in the company.
　　Medical test
　　Standard test to determine whether a potential employee is fit for duty.
　　Drug test
　　Standard test to ensure that a potential i

      世界贸易组织《WTO》 WORLD　TRADE　ORGANIZATION
　　关税及贸易总协定《GATT》 GENERAL　AGREEMENT　ON　TARIFFS　AND　TRADE
　　亚太经济合作组织《APEC》 ASIA　PACIFIC　ECONOMIC　COOPERATION
　　与贸易有关的知识产权协议《TRIPS》 AGREEMENT　ON　TRADE　RELATED　ASPECTS　OF　INTELLECTUAL　PROPERTY　RIGHTS
　　世界知识产权组织《WIPO》 WORLD　INTELLECTUAL　PROPERTY　ORGANI

      Thank you for one of the most memorable days of my trip.
　　为了旅途中最值得留念的一天，谨向您表示感谢。
　　Thank you for one of the most enjoyable visits we have had in many months.
　　在您处的参观访问，是我们几个月中最愉快的一次。谨向您表示感谢。
　　Thank you for one of the most memorable days of my trip.
　　为了旅途中最值得留念的一天，谨向您表示感谢。

        "work experience" is the type of work you've done in the past. If you haven't started working yet you can say "Right now I'm still a student." or "I'm a recent grad and Ihaven't started working yet." In the second sentence, "recent grad" is short for "recent graduate" and means that you have just finished

　　1 C&F (cost&freight)成本加运费价
　　2 T/T (telegraphic transfer)电汇
　　3 D/P (document against payment)付款交单
　　4 D/A (document against acceptance)承兑交单
　　5 C.O (certificate of origin)一般原产地证
　　6 G.S.P. (generalized system of preferences)普惠制
　　7 CTN/CTNS (carton/carton

（1）贵函
Your letter; Your favour; your esteemed letter; Your esteemed favour; Your valued letter; Your valued favour; Your note; Your communication; Your greatly esteemed letter; Your very friendly note; Your friendly advice; Yours.
（2）本信，本函
Our (my) letter; Our (my) respects; Ours (mine); This letter; these lines; The present.

abandonment charge              背弃费用
absolute par of exchange        绝对外汇平价
abritrage rate                  套汇汇率
above par   

商业午餐（business lunch）就是一种流行的商谈与社交合一的一种交际应酬方式 。 
餐前，邀请人通常要向被邀请人讲清这次商业午餐的目的，比如 ： 
I'd like to introduce you to the new members of the project group. 
（我想要给你介绍项目组的新成员。）
如果无法成行，被邀请人应委婉地向对方回绝 ： 
I'm sorry, but I have another appointment. 
（对不起，我另有约会。）
如果欣然接受，可以说： 
Th

在双方谈判的过程中，一定要注意倾听对方的发言，如果对对方的观点表示了解，可以说：
I see what you mean.
（我明白您的意思。）
如果表示赞成，可以说：
That's a good idea.
（是个好主意。）
或者说：
I agree with you.
（我赞成。）
如果是有条件地接受，可以用on the condition that这个句型，例如：
We accept your proposal, on the condition that you order 20,000 units.
（如果您订2万台，我们会接受您的建议。）
在与外商，尤

Limited Partnership　有限合伙（名词），一种伙伴关系，一个或多个伙伴承担偿还债务的法律义务，但还债的额度只限于他们各自拥有的金额。
The venture capital fund was structured as a Bermuda limited partnership for tax reasons.出于税收方面的考虑，该风险资本基金在百幕大以有限合伙的机制建立。
Banner　网站标志廣告（名词），在Web页上能够见到的一种广告形式，通常有一英寸高，横跨整个页面宽度，其中包含了指向广告客户Web页的链接。
The use of advertising banners makes up the key compon

Sales and Business Talk
A: I'm sorry to say that the price you quote is too high. It would be very difficult for us to push any sales if we buy it at this price.
B: well, if you take quality into consideration, you won't think our price is too high.
A: Let's meet each other half way.
- 很遗憾你们报的价格太高，如果按这种价格买进，我方实在难以推销。
- 如果

ABC Classification ABC分类法 
Activity-Based Costing 业务量成本法/作业成本法 
ACRS (Accelerated cost recovery system) 快速成本回收制度 
Action Message 行为/措施信息 
AIS (Accounting information system) 会计信息系统 
Allocation 已分配量 
Anticipated Delay Report 拖期预报 
A/P (Accounts Payable) 应付帐款 
APICS (America

Managing in the Present
Present Tenses
Focus: time management and current problems facing a service company
1. Management themes
Read the following text and then discuss the questions below.
Time management has become one of the key issues of the second half of the twentieth century. Managers, grappling with work pressures and deadli