2013年商务英语中高级考试词汇例句解析44

　　manager [ 5mAnidVE ] (n.) person who manages an organization or part of it经理

　　[同义词] administrator, executive, director

　　plant manager (n.) factory manager工厂经理

　　line manager (n.) manager who is in charge of accomplishing the basic goals of the organization生产经理

　　[例] All the sales performance will be reported to your line manager monthly.

　　management accounts (n. pl) financial information (sales, costs, profits, cash-flow, etc.) prepared for managers管理帐目

　　manpower [ 5mAnpauE ] (n.) total number of workers for a certain type of work or for an area人力

　　[同义词] worke-force

　　manpower resources (n.) manpower available人力资源

　　[例] The factory is lacking in manpower resources.

　　manual [ 5mAnjuEl ] (adj.) using the hands手工的

　　[例] Manual employees are usually represented by different unions from white-collar employees.

　　[同义词] physical, hand-operated

　　manufacture [ 7mAnju5fAktFE ] (v.) make a product using machines生产

　　[例] Europe has a traditional advantage in manufacturing machines.

　　[同义词] produce, fabricate, assemble

　　manufacturer [ 7mAnju5fAktFErE ] (n.) company which produces products制造商

　　manufacturing [ 7mAnju5fAktFEriN ] (n.) process of producing制造

　　[例] manufacturing industry

　　margin [ 5mB:dVin ] (n.) difference between sale price and cost price利润

　　[例] Margin leaves the space for the dealers to pursue profits.

　　gross margin difference between manufacturing cost and sale price毛利

　　net margin difference between total cost (inc. overheads) and sale price净利

　　make-to-order (adj.) referring to products which are made after receipt of the customer’s order

　　make-to-stock (adj.) referring to products that are made before a customer order is placed; ‘off-the-shelf’

　　manning [ 5mAniN ] (n.) organization of workers needed for a job人员配备

　　[例] Manning refers to a specific organization of workers need for a job.

　　markup [`mB:kQp] (n.) amount added to the cost price to reach the sale price加价，毛利

　　[例] the retailer’s mark-up

　　market (n.) 1. place where a product can be sold市场

　　[例] Our company has occupied the biggest market shares in the similar productions.

　　[同义词] market-place, mart, bazaar

　　2. possible sales of a product销售.

　　(v.) to sell 销售market one’s products