mail.English for Management Unit 3 WANG Shun-qiang 2012-10-4New words and expressions for Reading Ab1. allocate: lkeit v. 分派, 分配, 分配额ballocate a scarce commodity, such as food, only to those capable of deriving the greatest benefit from it.分配一种将有限的 物资, 如食物, 分配给那些能从中获取最大 收益的人 2. Bypass bai.p:s vt. 绕开, 忽 视; n. 支路, 旁道bHe bypassed his colleagues on the board and went ahead with the deal. b他未徵求董事会中同事的意见就做了这 笔交易.3. Clear kli . 澄清, 清除障碍, 使明亮, 明确bThe room had been cleared of all his possessions. 他在屋里的东西都被清理掉 了。bIf a cheque clears or if a bank clears it, the money is moved from one bank to another. （使）结算bClear a debt / loan: to get rid of debt by paying what you owe. 还清债务 / 贷款4. Corporation .k:prein n. 公司, 法人, 集团bOur corporation was formed in 1994. b我们的公司成立于1994年。5. Disbursement disb:smnt n. 支付, 支出 bMakes strict cheque-disbursement and cheque checking off system.b严格支票领用制度，及时核算报销支票 。6. Dividend dividend n. 红利,股息,彩金,被除数b. The shareholder may receive a small payment, or dividend, from time to time for each share owned.b股份持有人不时能够从拥有的股份中得 到小额的回报或股息。7. Instantly instntli adv. 立即地,即刻地bWhen a love comes to an end ,weakings cry ,efficient ones instantly find another love, and the wise already have one in reserve .b当爱情的结束的时候，弱者哭泣，有效 率的人立即找到另一份爱情，智者已经 又能一份储备的爱情。8. Minimize minimaiz v. 将.减到最少; 计算机 最小 化bArrange the icon of all minimize application across the bottom of the screen.b沿着屏幕的底部排列所有最小化的应用 程序。9. Mortgage m:gid n.未付款的 bHe has many outstanding gifts.b他多才多艺.boutstanding account 未清帐目 11. Payroll peirul n. 工资单; 薪水 (salary) bon the payroll. 工资名单上bCut a payroll; 削减员工数；b. Overall management of the accounting dept. incl.bookkeeping, payroll, taxes, duties,.and etc.b全面负责财务部门日常工作,包括:帐簿,工 资支付,税务,及其他12. Periodically ,piridikli adv. 周期性地,定期地bThe patient needs to see the doctor periodically to monitor his health.b这位病人必须定期来看医生来追踪他的 身体状况。13. Rating reiti 估计；评 价b rate vt. 给估价；评估bWe rated his fortune at about one hundred thousand dollars. 我们估计他的财产约值十万美元 14. Stockholder stkhld(r) n. 股东bStockholders feel optimism with the future of the company.b股东们对公司的末来非常乐观。15.temp temp 口语 n. 临时工 ；临时职员(= temporary) vi.当临时工bShe is now temping in a law office. 她现在在一家律师事务所当临时秘书 btemp file 临时文件16. Underlying ndlaii adj. 在下面的bThere are underlying similarities between all human beings.b人与人之间有着潜在的相似之处。bThe underlying theory in addressing these issues is that labor that creates value must be abstract and in floating form.b回答这几个问题的基本理论是，创造价值 的劳动不单是抽象的还须是流动形态的。17. Unique ju:ni:k adj. 独一无二的,独特的,稀罕 的bYou are the unique in the history and the universe.b你在历史上和宇宙中都是独一无二的。bYou are my one unique in heart b但在我的心里,是唯一的一个,bThe elephants trunk is a unique form of appendage.b象的鼻子是一种独特的附肢.18. In the form of 以的形式bShe told me her past in the form of story.b她以故事的形式把她的过去讲给我们听 。19. Equal to 与相等bShe feels equal to the task.b她认为能胜任该项工作。b Pray for powers equal to your tasks.b祈求你的能力和任务相平20. Make the difference 使产生 差 别；起(重要)作用,有影响 bEvery day, each of us faces small choices that will ultimately make the difference between a grim or bright future.b每天，我们每一个人都面临着很小的选 择，这个选择将对严酷的或是光明的未 来有所影响。Reading A -Cash Management现金管理财务经理要尽量减少以现金形式持有 的资金，因为现金不能赚取利息。bFinancial managers try to minimize the amount of funds held in the form of cash since it does not earn interest. 但公司的活期存款账户上每天都得保 留一定的资金来支付账单和工资。bHowever, some funds must be available each day in the firms checking account to pay bills and to meet the payroll. bNote: to meet the payroll =to pay salaries 账户上还要定期准备大笔现金来缴纳 税款、给股东分派股息（如果公司是 股份有限公司）、支付到期的贷款或 抵押借款利息。bPeriodically, larger amounts of cash must be available to pay taxes, provide stockholders with dividends (if the firm is a corporation), or make interest payments due on loans or mortgages. bNote: due=(money) that should be paid now 到期的，eg. The first interest payments will be due in August. 首笔利息将于8月份 支付。公司一般会采用载息的活期存款账户 来存放这些资金，但所得利息通常比 其它投资收益少。bWhile the typical firm will use an interest- earning checking account for these funds, such accounts typically earn less interest than other investments. 现金管理的基本原则是把企业经营所 需现金的数额减少到最低限度，以便 能有更多的资金用于可以盈利的投资 。bThe general principle underlying cash management is to minimize the amount of cash required for business operations so that more can be used in interest- producing investments. 为了尽量减少公司的现金需求，财务 经理应尽可能延迟支付账单的时间， 并且尽可能快地收回欠款。bIn order to minimize the firms cash needs, the financial manager should pay bills as late as possible and collect money owed to the firm as quickly as possible. 这样会使现金管理更加有效只要不 损害公司的信誉或为此而得不偿失。bThese actions lead to efficient cash managementas long as they do not damage the firms credit rating or cost more than they save. 公司管理财务的最经济的办法之一就 是了解现金的用途和使用方式。bOne of the least expensive ways for firms to manage finances themselves is by finding out where and how their cash is working for them. 银行把桌面计算机出售给一些大公司 ，使其财务经理可以了解公司在世界 各地银行账户的收支情况，bBanks are now selling desk-top computers to larger companies, giving financial managers access t