vacancy (n.) job which needs be filled (職位)空缺
[例] The vacancy needs a very competent and aptitude candidate.
vacant (adj.) open (of a job)空缺的
[例] One of the positions is vacant at present.
vacation (n.) US holiday假期
valid (adj.) (legally)useful or accepted有效的
[例] All prices and promotional offers are valid until 30th September.
valuation (n.) the act of valuing估價
[例] We carried out a stock valuation at the end of the year.
value1. (n.) amount something is worth價值
2. (v.) estimate how much something is worth估價
value-added (n.) difference between value of inputs and value of output增值
value for money 價值
variable (n.) factor which will change results變量
[例] There are too many variables to take into account.
variation (n.) amount by which something changes變化,變量
[例] Seasonal variations account for much of the drop in sales.
variety (n.) range of things多樣性,種類
[例] The wholesaler stocks a variety of products.
vary (v.) differ, change不同,表現出多樣化
[例] The margin varies depending on raw material costs.
VAT (value added tax)增值稅
vendor (n.) person or company who sells賣方
[例] We have referred the matter to the vendor.
venture (n.) risky business project風險,投機
[例] We need venture capital to start.
[同義詞] adventure, speculation, hazard
venue [ 5venju: ] (n.) place where an event takes place(會議)地點
[例] We have chosen an out-of-town venue for the conference.
viable (adj.) able to make a profit可行的,可盈利的
[例] Your ideas sound reasonable but are they viable?
viability (n.) ability to make a profit盈利能力
[例] How about the viability of the project?
video game an electronic or computerized game played by manipulating images on a display screen電子游戲 [例] Nowadays a lot of teenagers are hooked on the video games, wasting so much invaluable time.
vision (n.) long-term company objectives公司的長遠目標
[例] During yesterday meeting, we discussed the long-term vision of the company.
void (adj) having no legal force or validity; null無效的
[例] a contract rendered void
vocation (n.) type of work that a person has an ability or desire for 職業
[同義詞] career, profession, occupation
vocational (adj.) relating to work職業的
[例] We have a strong tradition of providing vocational training for our people.
voucher (n.) coupon 優惠券
[例] a gift voucher
volume business (n) trade in a large scale 大批量交易
[例] We only deal in volume business ,having no interest in such trading.
wage [ weidV ] (n.) weekly pay(每周)工資
[例] The wage rise last year was 7.5%.
wage freeze (n.) decision by management not to increases wages工資凍結
[例] The decision of wage freeze this year annoyed the blue-collar workers.
walk-out (n) a trike 罷工
[例] The on-going walk-out has forced the company to the very verge of bankrupt.
warehouse (n.) building where goods are stored倉庫
wastage (n.) loss of workers through resignation or retirement 人員浪費
[例] It is just natural wastage, that is to say, loss of employees because they retire or move to other jobs and not through redundancy.
wealth [ welW ] (n.) 1. large amount of money owned by someone財富
[例] Our experts will provide you a portfolio of financial services and make your wealth doubled.
2. resources of a country資源
wealthy [5welWi ] (adj.) rich, prosperous富裕的
welfare (n.) system of looking after employees福利
[例] Health and safety are aspects of employee welfare.
white-collar (adj.) relating to office workers白領的
[例] White-collar workers represent a significant part of the organization.
white goods (n.) products such as refrigerators and washing machines used in the kitchen大型家用電器
wholesale (n, adj. & adv.) buying goods from a manufacturer and selling on to retailers批發
[例] Wholesale price is usually much lower than the retail price.
wholesaler (n.) person/company who buys from manufactures and sells to retailers批發商
wind up (v.) to close down a company終止，結束
[例] A number of business firms in Japan are said to be winding up their affairs.
windfall (n) a sudden, unexpected piece of good fortune or personal gain 意外之財
[例]He won the lottery to make a sudden windfall and became a rich man at a night.
wildcat (adj) highly risky高風險的
[例]This business project is a wildcat scheme.
withdraw [ wiT5drC: ] (v.)1.take away撤消
2. to remove (money) from an account提款
[例] to withdraw $500 from a bank account
withdrawal (n.) 1.act of taking away撤消
[例] The employee who feels underpaid is likely to show dissatisfaction by withdrawal from the job.
[例] withdrawal of assets
workaholic (n) one who has a compulsive and unrelenting need to work 工作狂
[例]He is a workaholic and never gets married till now.
workforce (n.) total number of workers(employees) 職工總人數
[例] The workforce of his firm has increased from 200 to 800 in recently 2 years.
work in progress (WIP) ( n) 在制品
[例] He wrote this goods as WIP in the accounts
working conditions (n. pl) general physical state of the place where people work, including things like noise level, hazardous conditions, or heat工作狀況
[例] Workers are going on a strike because of bad working conditions.
.working capital (n.) excess of current assets over current liabilities — sometimes called the current ratio流動資產超過流動負債的數量，有時也叫流動比率
working hours (n. pl) the times of day or number of hours that a person works工時
[例] How many working hours do you work a day?
working (adj.)adequate for practical use實用的
[例] gain a working knowledge of the top business books
workload (n.) amount of work to be done工作量
[例] There is not so much workload to be done today.
work order =production order (n.) document which authorizes the manufacture of specific parts or products生產定單
[例] Have you seen the important work order?
work station (n.) fixed place in a factory or office where a job is done, usually associated with a machine工作點
[例] The A505 computer is this teller’s work station.
write-off (n.) loss/cancellation of a bad debt注銷 (v.) cancel/remove a debt from the accounts注銷
[例] The debt has been written off.
yield (n.) usable output from a process產量，收益
[例] There has been a considerable increase in the yield of the mines
zero defect (n.) manufactured product which meets the specified quality standard無事故, 無疵殘
[例] They improved the technique and got zero defect this year.
zero inventory (n.) management philosophy and practice based on no waste and constant improvement of productivity零庫存
[例] The leaders should instill zero inventory into their employees regularly環球網校友情提示：以上內容是2019年商務英語高級詞匯及例句（40），點擊下面按鈕免費下載更多精品備考資料。