BEC中级词汇表

income in the red contingency chain skimmed milk rights issue quality qualify qualified policy pie chart outstanding output outlet motivation middleman license job mobility job lot industrial action indirect costs index contribute continuum work order temporary tax allowance statutory shift shelf-life share option receiver receive receipt public penetrate peak payroll merge mailshot lead time labour relations knockdown corporation tax variation valuation temporary post telesales taxable tax avoidance stress showroom semi-skilled reward retained earnings recoup recognise prosperity prospect proposal pension off-the-peg measure candidate upturn strategy stock exchange revenue retirement respond resistance rationalise prospectus personnel off-the-shelf merchandising make lot loss know-how intermittent production human resources go public caption value added tax value statute staff stable retailer publicity prototype promote profit and loss account performance perform media materials handling master production schedule market segmentation market penetration market niche magazine hostile work station territory tender take-home pay storage retail public sector petty cash performance appraisal operating profit maximise mass media make-to-order major maintenance maintain loyalty lead layout income tax write-off vacancy up to date stag share retire result response receivership promotion project pick phase out perk optimize operations scheduling off-season market share hit canvass yield upgrade update taxation stockbroker stock simulation settle set up restore recover raw material loser labour market introduce interview impact hrd capital gains tax accounts receivable write off value-added tax-deductible streamline shareholder settlement reconcile reckon raw ratio option opportunity launch labour shortage holder capture capital capacity canvas canteen working conditions working capital variable vacant steadily service return recession penetration operate opening material requirements planning majority shareholding labour label interviewer interviewee hype holding company buffer inventory zero inventory zero defect workload work-in-progress usp unit cost tax stagnant segmentation review return on investment raw materials inventory pipeline inventory orient lose lay-off inventory finished goods inventory decoupling inventory cycle inventory forecast fixed asset expense account direct selling currency bond backlog awareness assembly-line applicant annual amalgamation after-sales service advertising advertise adapt ad acting accountancy access managing director franchiser expertise dismiss direct mail direct cost