71.annual report ：年度報告

　　A financial report produced by the management of a corporation for shareholders the end of fiscal year.

　　在每個財政年末，由公司的資方向股東提供的財務報告。

　　72.asset ：資產

　　A possession that can be turned into cash to cover liabilities

　　能被轉化為現金以抵消債務的財物

　　We were forced to liquidate some of our assets to pay our debts.

　　我們被迫變賣一些資產以償還債務。

　　73.automation ：自動化

　　The replacement of human laborers with computers and self-regulating machines

　　用計算機和自動化控制的機器來代替人力。

　　Automation in factories will continue to eliminate more and more jobs into the 21st century.

　　到21世紀，工廠的自動化將繼續削減更多的就業機會。

　　74.balanced budget ：平衡預算

　　Spending that is equal to revenue, esp. in government.

　　一個機構的開支和收入相等，特別指在政府方面

　　75.bankruptcy ：破產

　　The inability to pay one’s debts; legal insolvency

　　無力償還債務，法律上的資不抵債。

　　Many private companies are forced to declare bankruptcy when they begin to lose business to their competitors.

　　許多私營企業在經營上輸給其競爭對手時，不得不宣布破產。

　　76.big business ：大公司

　　A term used to describe large corporations, as opposed to small individually or family-owned business.

　　大規模的股份有限責任公司，與私有或家庭經營的小型企業相反。

　　Darren wants to get into big business some day.

　　77.Black Monday ：黑色星期一

　　October 19, 1987, when the Dow Jones Industrial Average fell a record 508 points in trading on the New York Stock Exchange.

　　1987年10月19日，紐約股票交易所道·瓊斯工業股票平均指數狂跌創紀錄的508點。

　　78.blue chip stock ：熱門股票，績優股，藍籌股

　　A term used to describe high-quality stocks of financially sound corporations

　　指財務上可靠的公司發行的高質量股票。

　　Mr. Jeppson has a portfolio of nothing but blue chip stocks.

　　杰普遜先生持有的有價證券里全部都是熱門股票。

　　79.bond ：債券

　　A security issued by a corporation or public body and carrying a fixed rate of interest

　　由公司或政府機構發行的固有利率的有價債券。

　　What’s the interest rate on these bonds?

　　這些債券的利率是多少?

　　80.boom ：繁榮

　　A period of great economic activity and business expansion

　　(企業等)經濟非常活躍，經營擴張的時期。

　　The soft drink business always booms in the summertime.

　　飲料業在夏天總是興旺繁榮。

　　81.boondoggle ：無效的投資

　　A wasteful business venture

　　不見回報的經營投機

　　Our investment in water softeners was a boondoggle.

　　我們在水軟化器上的投資打了水漂。

　　82.bottom line ：最終結果

　　The final result or ultimate objective

　　最終的結果或目標

　　What’s the bottom line of your proposal?

　　你的建議要達到的最終目標是什么?

　　83.boycott ：抵制

　　The refusal to purchase the products of an individual, corporation, or nation as a way to bring social and political pressure for change.

　　拒絕購買某一個人、公司或國家的產品，作為施加社會、政治壓力，促進其改變政策的一種手段。

　　Americans boycotted tuna several years ago until tuna companies guaranteed that they weren’t catching dolphins in their tuna nets.

　　幾年前美國人抵制金槍魚，直至金槍魚公司保證在捕撈金槍魚時放掉海豚。

　　84.budget ：預算

　　A plan of expenditures based on anticipated revenues.

　　根據估算的收入而制訂的開支計劃。

　　How much do we have left in our budget?

　　我們的預算還剩多少?

　　85.business cycle ：景氣周期

　　Periodic rise and fall in economic activity

　　經濟活動中周期性的漲落。

　　U.S. retailers see the same basic business cycle every year and typically do most of their business during the Christmas season.

　　美國零售商們每年都經歷相同的景氣周期。通常情況下，他們大部分生產都是在圣誕節期間做的。

　　86.bust ：崩潰

　　An informal term referring to a financial or economic collapse

　　非正式用語，指金融或經濟上破產。

　　The economy is currently in a bust.

　　目前經濟處于崩潰之中。