1. business trip 公务旅行，出差

e.g. She’s gone to Paris on a business trip.

她出差到巴黎去了

1. buyer’s market (供过于求的)买方市场

e.g. An unusually good summer created a buyer’s market in tomatoes.

夏季气候特别好，形成了番茄的买方市场。

When there is a buyer’s market, the provision of a bond can be made an essential condition for the granting of the contract.

如果是买方市场，则提供保函可作为同意签订合同的必要条件。

2. buy-out 全面收购(产权或股份等)，全部买下市场产品

e.g. The buy-out seemed to benefit both companies, sending shares in both soaring around 15%.

该全面收购行为似乎队两个公司都有利，双方股票均飞升了约15%。

3. capacity 生产能力

e.g. There will be the capacity problem when the company is already producing the maximum quantity possible, but there is demand for more.

公司在生产产量上已经达到最大限度，但仍满足不了需求，这时便出现生产能力问题。

4. capital allowance 投资税额减免(给予某些资本投资，如机器、车辆等折旧的减免优惠)

e.g. To encourage greater capital investment the government has announced higher [capital allowances in the coming year.

为鼓励更多的资本投资，政府宣布来年增加投资税额减免。

5. capital asset 资本资产(属于企业、预期可以长期使用的土地、机器、车辆等)

e.g. The company has capital assets worth ￡3 million.

公司拥有价值300万英镑的资本资产。