BEC中級(jí)詞匯精選（22）
board
n. ①董事會(huì)（由股東選舉產(chǎn)生，負(fù)責(zé)經(jīng)營(yíng)管理公司，對(duì)公司負(fù)有法律責(zé)任） ②膳食
短語(yǔ)
Board of Directors 董事會(huì)
board meeting 董事會(huì)議
board and lodging 膳宿
on board 在船上；在工作
across the board 包括所有團(tuán)體或成員
例
She has been elected to the board.
她獲選進(jìn)入董事會(huì)。
The board is/are discussing the annual pay rise.
董事會(huì)正討論年度工資提升。
The takeover will be discussed at the next board meeting.
收購(gòu)事宜將在下次董事會(huì)上討論。
A wage rise of 10 pounds a week across the board.
全體成員每人每周加薪10鎊。
相關(guān)
boardman n. 證券交易所的經(jīng)紀(jì)人
bond
n. ①公債，債券（一般為長(zhǎng)期、定息的，注明發(fā)行的政府或公司會(huì)償還借款） ②法律保證書
短語(yǔ)
bond paper 合同文件
bonded goods 保稅貨物（進(jìn)口商提貨或出口前必須交納關(guān)稅的進(jìn)口貨物）
例
My father put all his money into Canadian Northern Railway Bonds.
我父親把所有的錢都拿來(lái)購(gòu)買加拿大北方鐵路的債券。
Government bonds are usually considered to be a safe investment.
一般人認(rèn)為政府債券是安全的投資。
bonus
n. ①獎(jiǎng)金，花紅，工作津貼 ②（公司發(fā)給股東的）紅利
短語(yǔ)
capital bonus 股票股息
cash bonus 現(xiàn)金分紅
December bonus/year-end bonus 年終獎(jiǎng)金
cumulative bonus 累積紅利
export bonus 出口獎(jiǎng)金
quality bonus 品質(zhì)獎(jiǎng)金，質(zhì)量獎(jiǎng)
long-service bonus 長(zhǎng)期服務(wù)獎(jiǎng)金
no claims bonus 無(wú)賠償退款
share bonus （以）股票（作）紅利
例
All staff received a Christmas bonus of $100.
全體職員都獲得100美元的圣誕節(jié)花紅。
Bonuses are paid on the 31st of January of each year.
公司在每年1月31日派發(fā)余利。
books
n. ①賬簿 ②賬目
短語(yǔ)
counting house books 商號(hào)賬簿
financial books 財(cái)務(wù)賬簿
trade books 貿(mào)易書
close the books （財(cái)務(wù)年度末）總結(jié)賬簿，結(jié)賬
cook the books 【俚】偽造賬目
例
The tax inspector wants to examine the books.
稅務(wù)檢察官要查賬。
He checked the expenditures on the books.
他查對(duì)賬目上的支出情況。
The accountant was putting money into his own bank account and cooking the cooks.
會(huì)計(jì)將公款存入私人賬戶，偽造賬目。
book value
賬面價(jià)值（資產(chǎn)反映與賬簿上的價(jià)值）
例
The old photocopier is still useful, although its book value is almost nothing.
這臺(tái)舊復(fù)印機(jī)的賬面價(jià)值幾近乎零，但實(shí)際上仍然有
board
n. ①董事會(huì)（由股東選舉產(chǎn)生，負(fù)責(zé)經(jīng)營(yíng)管理公司，對(duì)公司負(fù)有法律責(zé)任） ②膳食
短語(yǔ)
Board of Directors 董事會(huì)
board meeting 董事會(huì)議
board and lodging 膳宿
on board 在船上；在工作
across the board 包括所有團(tuán)體或成員
例
She has been elected to the board.
她獲選進(jìn)入董事會(huì)。
The board is/are discussing the annual pay rise.
董事會(huì)正討論年度工資提升。
The takeover will be discussed at the next board meeting.
收購(gòu)事宜將在下次董事會(huì)上討論。
A wage rise of 10 pounds a week across the board.
全體成員每人每周加薪10鎊。
相關(guān)
boardman n. 證券交易所的經(jīng)紀(jì)人
bond
n. ①公債，債券（一般為長(zhǎng)期、定息的，注明發(fā)行的政府或公司會(huì)償還借款） ②法律保證書
短語(yǔ)
bond paper 合同文件
bonded goods 保稅貨物（進(jìn)口商提貨或出口前必須交納關(guān)稅的進(jìn)口貨物）
例
My father put all his money into Canadian Northern Railway Bonds.
我父親把所有的錢都拿來(lái)購(gòu)買加拿大北方鐵路的債券。
Government bonds are usually considered to be a safe investment.
一般人認(rèn)為政府債券是安全的投資。
bonus
n. ①獎(jiǎng)金，花紅，工作津貼 ②（公司發(fā)給股東的）紅利
短語(yǔ)
capital bonus 股票股息
cash bonus 現(xiàn)金分紅
December bonus/year-end bonus 年終獎(jiǎng)金
cumulative bonus 累積紅利
export bonus 出口獎(jiǎng)金
quality bonus 品質(zhì)獎(jiǎng)金，質(zhì)量獎(jiǎng)
long-service bonus 長(zhǎng)期服務(wù)獎(jiǎng)金
no claims bonus 無(wú)賠償退款
share bonus （以）股票（作）紅利
例
All staff received a Christmas bonus of $100.
全體職員都獲得100美元的圣誕節(jié)花紅。
Bonuses are paid on the 31st of January of each year.
公司在每年1月31日派發(fā)余利。
books
n. ①賬簿 ②賬目
短語(yǔ)
counting house books 商號(hào)賬簿
financial books 財(cái)務(wù)賬簿
trade books 貿(mào)易書
close the books （財(cái)務(wù)年度末）總結(jié)賬簿，結(jié)賬
cook the books 【俚】偽造賬目
例
The tax inspector wants to examine the books.
稅務(wù)檢察官要查賬。
He checked the expenditures on the books.
他查對(duì)賬目上的支出情況。
The accountant was putting money into his own bank account and cooking the cooks.
會(huì)計(jì)將公款存入私人賬戶，偽造賬目。
book value
賬面價(jià)值（資產(chǎn)反映與賬簿上的價(jià)值）
例
The old photocopier is still useful, although its book value is almost nothing.
這臺(tái)舊復(fù)印機(jī)的賬面價(jià)值幾近乎零，但實(shí)際上仍然有