新编剑桥商务英语高级第三版第五章上
 
 
Unit 5 5.1
P46
1. be invoiced for the goods开发票
Invoice n/v +sb
2. bet money on sth
Invest money in sth
3. earn respect
spend time/holidays doing sth
bet your life=to be sure
repay a favour/kindness
take out a subscription(to a magazine) 取得
[take out something such as a loan, a licence, or an insurance policy, you obtain it by fulfilling the conditions and paying the money that is necessary. 取得 (贷款、许可、保险等)]
borrow a pen
withdraw an offer/a product from the shelves
be short of resources/time
 
4. earn money from work
win money in a game(lottery)
make money from any kind of business deal or investment
5. lend and borrow are like give and take
6. wasting money is spending it in an unprofitable or necessary way
7. you can say how much does it cost? When sth is for sale; when you say how much is it worth? You are asking for its value
 
listen 5.1
P137 
8. legacy 遗产
9. take out loans to pay their way through collage
10. re-mortgage
A remortgage (also known as refinancing) is the process of paying off one mortgage with the proceeds from a new mortgage using the same property as security.
100%mortgage=without down payment
11. extend credit to ordinary people 为普通人提供贷款
12. fund consumer spending
13. in times of uncertainty
14. accumulating debt
15. personal assets stand at ...dollars=is
16. sit on a time bomb=delay
17. assets..will rise and when they crash
18. people will be plunged into negative equity 陷入负资产
19. crisis be averted 危机被转移规避
 
P47
20. negative equity(debts greater than your assets)
21. gas guzzling cars 耗油车
Guzzle v 暴食耗油energy~
22. customers have the most leverage=influence
P49
23. in need of complete refurbishment翻修
24. 意愿表达
Personally i’d go for option A
I thinking A has much more going for it
My preference would be
We would be better off choosing/buying
Option A offers better
The only disadvantage I can see is
I’ve several reservations about 保留意见
I think B has several drawbacks
All in all A represents the best solution
The alternatives are probably worse
 
25. 比较
差不多Very similar/more or less the same as/exactly the same as
有差别Completely different/totally different/by far the biggest/not nearly as expensive as/much(far) more comfortable than/over twice as much as
 
P50
26. variable costs and fixed costs
income and expenditure
assets and liabilities
gross and net
current and lont-term(eg debt)
profit and loss
dividends and retained profit
creditor and debtor
accounts payable and receivable
profitable and unprofitable
 
27. ur first port of call=stop/leg站,常去的你应该去的第一站
28. balance sheet
income statement
Cashflow statement
29. snapshot
30. turnover=total revenue
profit made after tax=net income
value of the company=total equity=total assets-total liabilities
cash still available after other investments=net change in cash
31. starting line 开办费
32. net change in cash 现金流
 
5.2
33. costs 成本
Material costs
Administrative costs
Distributive costs分销运输
Overheads
Labour costs
Development costs
Advertising expenditure
Finance costs 融资成本 
 
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