考研-BEC直通车词汇表

trade mark phase out freebie challenger after-sales service purchase ledger reposition fixed rate net margin parent company bad debt flow shop industrial relations interest rate share option chief executive officer point of sale bottleneck management information system middleman liquidate tangible assets grapple with liquid assets lead time book value gross yield raw materials inventory cycle inventory line manager skimmed milk shortlist perk trouble-shooting subcontract capital gains tax fringe benefits full milk hard sell current assets rationalise pipeline inventory labour shortage majority shareholding fixed asset bar chart market price reference number temporary post rep profit and loss account manufacturing materials handling overdraft litigate maximise job lot matrix management Computer Aided Design indemnity taxable market niche gimmick financing outlay trade union cycle time below-the-line advertising product life cycle income tax packaging unit cost irrevocable case study work order deferred payments task force motivated hand in someone's notice wholesaler performance appraisal make-to-stock undifferentiated marketing buffer inventory job satisfaction brand loyalty work station human resources batch production synergy consumables appointee core time credit rating consumer durables blue-collar fail-safe system backhander holding company quality control working conditions open shop return on investment labour market preference shares off-the-shelf marketing mix soft-sell rework gross margin manufacturing industry prospectus segmentation hype direct selling credit control equity capital line process junk bonds accounts receivable in the black production schedule arrears plough back production cycle conglomerate unearned income manpower resources follow-up fixed costs facilities layout purchaser shop steward commercialise wage freeze wind up stockbroker hire purchase petty cash Total Quality Control invoice master production schedule curriculum vitae costing semi-skilled value-added write-off labour relations trading profit gearing overpay sick pay flier consortium value added tax bank statement franchiser earned income sick leave industrial action buyout mass media letter of credit backlog Quality Circle round trip corporation tax life cycle tax allowance arbitrage valuation absenteeism expense account senior management depressing canvass part-time throughput current asset credit limit adj assembly-line overheads lessee bear market indirect costs brand leader market segmentation balance of payments sales force recoup frozen asset mark-up annual general meeting jobbing workload supervisory increment track record amalgamation backing flextime merchandising continuum public limited company customise black monday listing blue chips spare part picking list receivership account executive uneconomical down market balance of trade flop off-season direct mail make-to-order Sick note job mobility remuneration market leader tax-deductible retail price risk capital probation plant capacity public sector pie chart critical path analysis working capital down-time purchasing power rights issue running costs delivery cycle mailshot retail price index knockdown plant manager franchisee portfolio management win the day impose on in haste make it hail as be at home