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商务词汇点滴汇集
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【1】-in the red
Explanation: A business with cash flow difficulties may ask its bank for an overdraft: their account at the bank is then in the red. So ‘in the red ‘ means the condition of showing loss.
Overdraft, 指透支。当企业的现金周转陷入困境时,他们可以向银行申请透支,这时该企业在银行的帐户就变成了红色,也就是我们常说的赤字。所以我们可以用“in the red”来表示一个企业遇到了财务困难,入不敷出。
请看例句:
1. While British bankers talk of being in the red because of the old practice of showing overdrawn accounts in red ink, Italians talk about being in the green.
2. The new company is in the red this years due to inexperienced management and many employees are hunting for another job now.
【2】-cash injection
Cash injection

Explanation: A firm without sufficient working capital has liquidity problems and may look for a cash injection or a cash infusion.

Working capital, 流动资本。Liquidity, (资本的)流动性。当一个企业缺乏足够的流动资本时,它将面临着资本流动不足的问题,这时企业就会迫切期望寻找到现金注入的方法。请看例句:

1. The CEO said in the executive meeting that their company need cash injections to meet ‘liquidity’ needs. They include working capital to buy inventory and funds to pay bond interest due tomorrow.
公司总裁在管理层会议上提到,公司需要现金注入来满足资本流动性的需求。这些流动性的需求包括:用来购买存货的流动资本,以及支付明天就要到期的债券利息的基金。

2. There are lots of ways liquidity could be injected into small companies if the will was there. It could take the form of low interest loans from the government.
如果需要的话,小企业可以有很多种方法获得现金注入,比如他们可以从政府获得低利率的贷款。
【3】-window dressing
window dressing

Explanation: When a company’s accounts are presented in a way that makes performance look better than it really is, the company may be accused of window dressing or creative accounting
当一个公司的会计帐本被“粉饰”地比实际业绩好,该公司有可能被控告为“作假帐”。请看例句:

Substance should triumph over form in situations of window-dressing and off-balance-sheet financing.
在存在着“作假帐”和表外融资的情况下,资产的实质比形式更重要。
【4】-intangible assets
intangible assets

Explanation: intangible assets may include such things as patents owned by the company, and goodwill, the value of the company as a functioning business or going concern with a client base, experienced management, and other benefits that a start-up may not have.
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