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組別 35

10 個核心單字

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audit committee

n. /ˈɔdət kəˈmɪti/

稽核委員會

The audit committee meets quarterly with external auditors.

稽核委員會每季與外部稽核人員會面。

bankruptcy

n. /ˈbæŋkɹəptsi/

破產

The retailer filed for bankruptcy protection last month.

這家零售商上個月申請破產保護。

buyout

n. /ˈbaɪˌaʊt/

收購

Management proposed a buyout to take the company private.

管理層提議透過收購讓公司下市。

cap table

n. /ˈkæp ˌteɪbəɫ/

股權結構表

The cap table shows each investor's ownership percentage.

股權結構表顯示每位投資人的持股比例。

insolvent

adj. /ˌɪnˈsɑɫvənt/

資不抵債的

The firm was declared insolvent after years of losses.

經過多年虧損,這家公司被宣告資不抵債。

outperform

v. /ˌaʊtpɝˈfɔɹm/

表現優於

Small-cap stocks tend to outperform during recoveries.

小型股在復甦期通常表現優於大盤。

petty cash

n. /ˈpɛti ˌkæʃ/

零用金

Office supplies under twenty dollars are paid from petty cash.

二十美元以下的辦公用品由零用金支付。

takeover

n. /ˈteɪˌkoʊvɝ/

併購

The hostile takeover attempt failed after intense shareholder opposition.

在股東強烈反對後,這次惡意併購企圖失敗。

term sheet

n. /ˈtɝm ˌʃit/

條件清單

Both parties signed the term sheet before drafting the contract.

雙方在草擬合約前先簽署了條件清單。

underperform

v. /ˈəndɝpɝˌfɔɹm/

表現不佳

The fund continued to underperform its benchmark this year.

今年該基金的表現繼續不如其指標。