菜英文

By 邱彼得Education Language Learning

菜英文 episodes

July 25菜英文-多益單字培養免費版525
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1. implement (v.) 執行，實施
例句：The management decided to implement new remote-work guidelines starting next month.
中譯：管理階層決定從下個月開始實施新的遠距工作指南。
2. negotiate (v.) 協商，談判
例句：Our procurement team successfully negotiated a lower price with the foreign supplier.
中譯：我們的採購團隊成功與國外供應商談判出更低的價格。
3. agenda (n.) 議程，討論事項
例句：Please review the meeting agenda attached to the email before the conference begins.
中譯：請在會議開始前，審閱隨信附上的會議議程。
4. reimburse (v.) 報銷，退還款項
例句：The accounting department will reimburse your travel expenses once you submit all the original receipts.
中譯：一旦你提交所有原始收據，會計部就會報銷你的差旅費用。
5. compliance (n.) 遵守，合規
例句：All manufacturing procedures must be in strict compliance with international safety standards.
中譯：所有的製造流程都必須嚴格遵守國際安全標準。
6. fluctuate (v.) 波動，變動
例句：Exchange rates often fluctuate depending on global political and economic conditions.
中譯：匯率經常根據全球政經狀況而產生波動。
7. prospective (adj.) 預期的，潛在的
例句：The sales representative gave a presentation to several prospective clients yesterday.
中譯：銷售代表昨天向幾位潛在客戶進行了簡報。
8. innovative (adj.) 創新的
例句：The company is famous for creating innovative software solutions that streamline daily tasks.
中譯：這家公司以開發能簡化日常任務的創新軟體解決方案而聞名。
9. quota (n.) 配額，業績目標
例句：The team worked overtime this week to ensure they would meet their quarterly sales quota.
中譯：團隊這週加班，以確保能達成他們的季度銷售目標。
10. collaboration (n.) 合作，協作
例句：Successful cross-departmental collaboration was key to launching the product on time.
中譯：成功的跨部門合作是產品如期上市的關鍵。

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July 25菜英文-多益閱讀Part 5 單句填空 524
題庫：https://veg.firstory.io/posts/524-a55gmha8p4x6
第一部分：25 個全新多益高頻單字與例句💻 主題一：商務談判、合約與授權 (Negotiation, Contracts & Licensing)
1. Stipulate (v.) 規定、明確要求
例句： The lease contract explicitly stipulates that rent must be paid on the first day of each month.
翻譯： 租約明確規定每月第一天必須支付租金。
2. Waive (v.) 放棄、免除（權利、費用等）
例句： The university decided to waive the application fee for low-income students.
翻譯： 大學決定免除低收入學生的申請費。
3. Provisionally (adv.) 臨時地、暫時地
例句： The merger agreement was provisionally approved pending final government review.
翻譯： 合併協議獲得暫時批准，尚待政府最終審查。
4. Default (v.) 違約、不履行債務（前幾輪考過，此處替換為：Infringe v. 侵犯、違反（版權、專利等））
修正： Infringe (v.) 侵犯、違反（法規、專利、版權等，常接 on/upon）
例句： The tech firm was sued for using technology that infringes on a competitor's patent.
翻譯： 這家科技公司因使用侵犯競爭對手專利的技術而被起訴。
5. Indemnify (v.) 保障、賠償、使免於受損
例句： The insurance company agreed to indemnify the business against property damage caused by floods.
翻譯： 保險公司同意保障該企業免受洪水造成的財產損失。
💰 主題二：企業財務、資產與投資 (Corporate Finance & Investment)
6. Liquidation (n.) 清算、清償（公司解散時的資產結算）
例句： The court ordered the immediate liquidation of the company's remaining assets to pay off creditors.
翻譯： 法院下令立即清算該公司的剩餘資產以償還債權人。
7. Dividend (n.) 股利（前幾輪考過，此處替換為：Amortization n. （無形資產或債務的）分期攤銷）
修正： Amortization (n.) （無形資產、貸款的）分期攤銷、分期償還
例句： The financial accountant calculated the annual amortization of the brand's software patent.
翻譯： 財務會計師計算了該品牌軟體專利的年度攤銷額。
8. Solvent (adj.) 有償債能力的（前幾輪考過，此處替換為：Audit 考過，替換為：Encumbrance n. 累贅、房產上的權利負擔/抵押權）
修正： Encumbrance (n.) （房地產等上的）權利負擔、抵押權；障礙
例句： The legal review confirmed that the commercial building was free of any encumbrance.
翻譯： 法律審查確認該商業大樓没有任何抵押權負擔。
9. Audit (n. / v.) 審計（前幾輪考過，此處替換為：Fiscal 考過，替換為：Overdraft n. 透支（金額））
修正： Overdraft (n.) 銀行透支、透支額度
例句： The account holder was charged a penalty fee for going into an unapproved overdraft.
翻譯： 帳戶持有人因未經批准而透支被收取了罰款。
10. Portfolio (n.) 投資組合（前幾輪考過，此處替換為：Yield n. / v. 收益率（上一輪無，第一輪考過），替換為：Capitalization n. 資本總額、市值）
修正： Capitalization (n.) 資本總額、市場價值（市值）
例句： The company's total market capitalization exceeded one billion dollars following the stock rise.
翻譯： 在股價上漲後，該公司的總市值超過了一億美元。
👥 主題三：職場管理、勞資對立與留任 (Workplace & Labor Relations)
11. Absenteeism (n.) 曠工（上一輪考過，此處替換為：Attrition 考過，替換為：Furlough n. / v. （因無工作而）無薪放假、休假）
修正： Furlough (n. / v.) 無薪假、停職
例句： Due to the economic downturn, many factory workers were placed on temporary furlough.
翻譯： 由於經濟下滑，許多工廠工人被安排休臨時無薪假。
12. Compensation (n.) 報酬（前幾輪考過，此處替換為：Arbitration 考過，替換為：Picket v. / n. 罷工抗議、罷工糾察員）
修正： Picket (v. / n.) 罷工抗議、示威抗議；罷工糾察員
例句： Union members gathered to picket outside the company's headquarters over unfair wages.
翻譯： 工會成員聚集在公司總部外進行罷工抗議，反對不公平的薪資。
13. Tenure (n.) 任期（前幾輪考過，此處替換為：Appraisal 考過，替換為：Workforce n. 勞動力、全體員工）
修正： Workforce (n.) 勞動力、全體員工
例句： The tech firm is investing heavily in training its workforce in artificial intelligence skills.
翻譯： 這家科技公司正投入巨資培訓其全體員工的人工智慧技能。
14. Severance (n.) 資遣費（前幾輪考過，此处替換為：Roster n. 值班表、花名冊）
修正： Roster (n.) 勤務表、值班名冊
例句： Please check the weekly roster to see which weekend shift you have been assigned to.
翻譯： 請查看每週勤務表，看看你被分配到哪一個週末班次。
15. Probationary (adj.) 試用期的、實習的
例句： All new employees must complete a six-month probationary period before securing permanent status.
翻譯： 所有新員工在獲得正式身份前都必須完成為期六個月的試用期。
📈 主題四：市場拓展、公共關係與競爭 (Market Expansion & Public Relations)
16. Monopolize (v.) 獨佔、壟斷
例句： The massive corporation is trying to monopolize the online book delivery market.
翻譯： 這家大型企業正試圖壟斷線上圖書配送市場。
17. Endorse (v.) 代言（前幾輪考過，此處替換為：Publicize v. 宣傳、公佈、廣為人知）
修正： Publicize (v.) 宣傳、推廣、公佈
例句： The company hired a PR firm to publicize its new eco-friendly product line.
翻譯： 該公司聘請了一家公關公司來宣傳其新的環保產品線。
18. Penetrate (v.) 滲透（上一輪考過，此處替換為：Benchmark n. / v. 基準、標竿；以...為基準）
修正： Benchmark (n. / v.) 基準、標竿；比較基準
例句： Our customer satisfaction score serves as a benchmark for competitors in the industry.
翻譯： 我們的客戶滿意度得分成為該行業競爭對手的標竿。
19. Patronage (n.) 光顧（前幾輪考過，此處替換為：Rebate 考過，替換為：Outreach n. （社區）拓展、服務推廣）
修正： Outreach (n.) 社區服務推廣、外展服務
例句： The corporation expanded its community outreach program by sponsoring local schools.
翻譯： 該企業透過贊助當地學校擴大了其社區推廣計劃。
20. Diversify (v.) 使多樣化、擴大經營範圍（業務、產品）
例句： To reduce risk, the retail group decided to diversify its business into real estate.
翻譯： 為了降低風險，該零售集團決定將其業務多元化拓展至房地產領域。
✈️ 主題五：製造、採購與物流 (Manufacturing, Logistics & Procurement)
21. Inventory (n.) 庫存（前幾輪考過，此處替換為：Procurement 考過，替換為：Replenish v. 補充、裝滿（庫存））
修正： Replenish (v.) 補充、補給（庫存或貨品）
例句： The store manager called the supplier immediately to replenish the sold-out items.
翻譯： 店經理立即致電供應商以補充已售罄的商品。
22. Freight (n.) 貨運（上一輪考過，此處替換為：Manifest n. 載貨單、乘客名單）
修正： Manifest (n.) 載貨單、乘客清單
例句： The customs officer reviewed the cargo manifest before allowing the ship to unload.
翻譯： 海關官員在允許該船卸貨前審查了載貨單。
23. Dispatch (v.) 發送（前幾輪考過，此處替換為：Outsource 考過，替換為：Waybill n. 運送單、貨運單）
修正： Waybill (n.) 貨運單、運送單
例句： Attached to the delivery box is a waybill that details the sender and recipient addresses.
翻譯： 運送箱上附有一份詳細載明寄件人和收件人地址的貨運單。
24. Throughput (n.) 吞吐量（上一輪考過，此處替換為：Backlog n. 積壓未辦的事務/訂單）
修正： Backlog (n.) 積壓的訂單、積壓的工作
例句： The factory is working overtime on weekends to clear the huge backlog of orders.
翻譯： 工廠週末正加班加點工作，以清除積壓的大量訂單。
25. Bottleneck (n.) 瓶頸、阻礙
例句： Production was delayed due to a supply chain bottleneck in raw material deliveries.
翻譯： 由於原料交付中的供應鏈瓶頸，生產被延誤了。

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July 24菜英文-多益閱讀Part 5 單句填空破題523
題庫:https://veg.firstory.cc/posts/523-yqsdj3estxtp
第一部分：多益核心單字
Evaluate (v.) 評估；鑑定
例句：The committee will evaluate all vendor proposals before making a final decision.
中譯：委員會將在做出最終決定前評估所有的廠商提案。
Acquisition (n.) 收購；獲得
例句：The corporate acquisition expanded the company's footprint into the Asian market.
中譯：這次的企業收購將公司的版圖拓展到了亞洲市場。
Mandatory (adj.) 強制的；義務的
例句：Attending the safety orientation is mandatory for all new factory workers.
中譯：參加安全講習對所有新進工廠工人來說是強制的。
Designate (v.) 指派；指定
例句：Management will designate a team leader to oversee the new marketing project.
中譯：管理層將指定一位團隊領導者來負責監督新的行銷專案。
Strategy (n.) 策略；策略規劃
例句：The CEO presented a comprehensive strategy to increase market share next year.
中譯：執行長提出了一個全面性的策略，以提高明年的市場佔有率。

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July 23菜英文- 智慧眼鏡很重還需要嗎英語閱讀522
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Why Do We Want Smart Glasses? (我們為什麼想要智慧眼鏡？)
Chapter 1: The Inconvenience of Glasses (眼鏡的不便)
To be honest, I have worn regular glasses for five years, and they are sometimes annoying.
When I drink hot tea, the lenses fog up (起霧). When I exercise or play sports, they keep sliding down my nose.
So when I first heard about tech companies spending billions to create "smart glasses," I was quite skeptical (懷疑的). Why would humans want to wear even more glasses when they can be uncomfortable? If regular glasses are already a hassle (麻煩事), making them digital seems like it might add fuel to the fire (雪上加霜/讓問題更嚴重). However, as I looked deeper into this trend, I realized there is a huge reason behind this invention.
Chapter 2: Freeing Our Hands (解放我們的雙手)
Think about how we use our smartphones today. We constantly bend our necks down to look at bright screens while walking, eating, or riding the train.
Smart glasses are designed to solve this exact problem by displaying information directly in front of our eyes.
Imagine walking in a new city and seeing navigation arrows right on the street without holding a phone! Or reading a translated menu instantly while traveling abroad. By taking the information off our tiny handheld screens, smart glasses can kill two birds with one stone (一石二鳥/一舉兩得): they keep our hands free and help us stay aware of our surroundings. Technology should help us look up at the real world, not down at a glass screen.
Chapter 3: The Future on Our Faces (面朝未來的科技)
Of course, smart glasses are not perfect yet. Early models are still heavy, expensive, and have short battery life.
Engineers are working hard every day to make them lighter, cheaper, and more comfortable.
Even though some people think smartphone screens are enough for now, tech pioneers believe hands-free devices are the future. They want to change how humans interact with digital information completely. Creating the perfect pair of smart glasses is definitely not easy, buttech companies are willing to bite the bullet (咬緊牙關/硬著頭皮去做) and invest massive money into research. Once these glasses become light and stylish, I think they will take the world by storm (席捲全球/大獲成功)!
💡 新增：4 個全新日常與科技評論道地說法（附中文發音提示）
Add fuel to the fire (雪上加霜、火上澆油、讓問題更嚴重)
發音提示：接近「愛德飛歐吐哪華爾」
解析： 字面意思是「往火裡加柴油」。常用於形容當事情本來就不太好（如戴眼鏡很不方便），某個新狀況或作法反而讓問題「變得更麻煩、更嚴重」。
Kill two birds with one stone (一石二鳥、一舉兩得)
發音提示：接近「ㄎ一ㄡ吐伯ds 威夫萬死通」
解析： 經典日常諺語。形容做一個動作（如使用智慧眼鏡），就能同時獲得兩種好處（解放雙手＋抬頭關注周遭環境）。
Bite the bullet (咬緊牙關、硬著頭皮忍痛去做)
發音提示：接近「拜特哪不列特」
解析： 源自早期沒有麻醉時咬子彈忍痛的說法。形容面對艱難的挑戰或巨大的投資（如科技公司投入大筆資金研發困難的新技術）時，「硬著頭皮咬牙撐過去」去做這件事。
Take the world by storm (席捲全球、風靡世界、大獲成功)
發音提示：接近「貼客哪沃德拜死通」
解析： 常用於形容某個新產品、流行文化或科技（如未來的智慧眼鏡）一旦普及，就像暴風雨一樣「瞬間橫掃全球、大受歡迎」

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14 min
July 23菜英文- 有一種免費的放鬆方式英語閱讀521
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The Magic of Public Parks (公共公園的魔力)Chapter 1: Escaping the Concrete Jungle (逃離水泥叢林)
Every weekend, no matter how busy my week was, I always make time to visit the large park near my apartment.
In a big city filled with traffic noise, high buildings, and endless pollution, parks are like small green oases (綠洲).
As soon as I walk through the park entrance, the heavy atmosphere of the city seems to disappear. The fresh smell of green grass, the sound of birds singing, and the cool shade of giant trees instantly make me feel relaxed. It is amazing how just taking a slow stroll outdoors can turn my mood around (讓心情好轉/扭轉情緒) after a stressful workweek. City life is fast, but the park naturally forces everyone to slow down and enjoy the present moment.
Chapter 2: A Gathering Place for Everyone (老少咸宜的聚會場所)
Another thing I love about parks is the lively human connection. Parks are one of the few places in modern society where people of all ages can enjoy themselves without spending a single dollar.
On sunny mornings, you can see elderly citizens doing gentle morning exercises or playing chess under the trees.
Parents bring their children to the playground to run on the grass and ride swings. Young people sit on park benches with friends, sipping iced drinks and having fun conversations. Seeing everyone enjoy their time in the same space really warmed the cockles of my heart (讓我心裡感到無比溫暖). It reminds me that despite our busy digital lives, humans always need real connections with nature and each other.
Chapter 3: Recharge Your Mind and Body (給身心充電)
For me personally, the park is also the best place to recharge my mental energy. Whenever I feel stuck on a difficult problem or exhausted from looking at computer screens all day, I just head to the park.
Exercising in the open air feels completely different from working out inside a crowded indoor gym.
I can go for a quick jog along the tree-lined path or simply sit on a bench and read a good book. Being surrounded by natural greenery gives my brain a much-needed break from digital distraction. Getting outside and moving my body in nature really does the trick (非常管用/奏效) every single time. It doesn't cost anything, yet it makes me feel happy and healthy. Next time you feel overwhelmed by daily life, don't just stay indoors; going to a neighborhood park is definitely a great habit that will pay off (帶來好報酬/得到回報) in the long run!
💡 新增：4 個全新日常與生活評論道地說法（附中文發音提示）
Turn one's mood around (讓某人的心情好轉、扭轉壞情緒)
發音提示：接近「特恩萬絲幕德呃-勞nd」
解析： 常用於形容原本心情很差、壓力很大，經過某件事情（如去公園散步、聽音樂）之後，整個情緒大逆轉、變得很開心的過程。
Warm the cockles of one's heart (讓某人心裡感到無比溫暖、深受感動)
發音提示：接近「沃姆哪扣-扣斯歐夫萬絲哈特」
解析： 經典道地的英語俚語。當你看到溫馨的畫面（如公園裡老人與小孩歡笑的畫面）讓你內心升起一股濃濃的溫暖與滿足感時，就可以這樣說。
Do the trick (非常管用、奏效、達到預期的效果)
發音提示：接近「度哪區客」
解析： 口語中極高頻的表達。形容某個方法或解決方案（如去公園呼吸新鮮空氣來緩解頭痛）非常有效、立竿見影地解決了問題。
Pay off (得到回報、帶來好報酬、產生積極效果)
發音提示：接近「ㄆㄟ奧夫」
解析： 無論在日常生活、運動健身或投資學習上都通用。形容付出的努力或養成的良好習慣（如定期去公園運動接軌自然），隨著時間累積最終會帶來很棒的健康或情緒回報。

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18 min
July 23菜英文-多益閱讀Part 5 單句填空記住了嗎520
題庫:https://veg.firstory.cc/posts/vegpost-55uhkjcn2x3z
第一部分：多益核心單字
Promote (v.) 晉升；推廣
例句：The regional manager was pleased to promote Sarah after her exceptional performance on the project.
中譯：分區經理很高興在莎拉於該專案表現傑出後將她升職。
Feasible (adj.) 可行的；切實可行的
例句：The engineering team presented a feasible plan to cut construction costs by fifteen percent.
中譯：工程團隊提出了一個可行的計畫，能將施工成本降低 15%。
Incentive (n.) 誘因；激勵措施
例句：The company offers a generous financial incentive to staff members who reach their sales targets.
中譯：公司向達成銷售目標的員工提供優厚的財務獎勵。
Confidential (adj.) 機密的；保密的
例句：All client files are strictly confidential and may not be shared outside the legal team.
中譯：所有客戶檔案皆屬高度機密，不得在法務團隊之外共享。
Acknowledge (v.) 確認收到；承認
例句：Please acknowledge receipt of this email so we know you received the updated files.
中譯：請確認收到此電子郵件，好讓我們知道你已拿到更新後的檔案。

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July 21菜英文-壽司不是日本發明？英語閱讀519
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The Surprising History of Sushi (壽司的驚人歷史)
Chapter 1: Not From Japan? (不是來自日本嗎？)
Last night, I ordered a beautiful platter (拼盤) of salmon and tuna sushi. As I picked up a piece with my chopsticks, I suddenly wondered: where did this amazing food actually come from?
Like most people, I always assumed (假定) that sushi was invented in Tokyo.
But when I researched the history online, the truth completely took me by surprise (讓我大吃一驚/出乎意料). The original version of sushi didn't even start in Japan! It actually originated (起源於) in Southeast Asia along the Mekong River over two thousand years ago. Back then, it wasn't a trendy meal; it was simply a clever way to preserve (保存) fresh fish in a hot climate.
Chapter 2: The Sour Rice (酸酸的米飯)
In ancient times, people caught lots of fish from the river, but they had no refrigerators. To keep the fish from spoiling (腐壞), they packed the raw fish inside salted, fermented (發酵的) rice.
The fermentation made the rice very sour, which stopped bacteria (細菌) from growing.
When people were ready to eat, they threw away the smelly, sticky rice and only ate the fish! It sounds crazy to us today, but back then, it was a genius survival strategy. This ancient dish was called "Narezushi." Knowing that the delicious rice we eat today was once just thrown in the trash really blew my mind (讓我大開眼界/震撼我心).
Chapter 3: Fast Food in Tokyo (東京的速食)
Eventually, this preservation method traveled to Japan. Over the centuries, Japanese chefs started changing the recipe (食譜). They began adding vinegar (醋) to the rice so they didn't have to wait months for fermentation.
By the 1800s, a smart chef named Hanaya Yohei in Tokyo decided to shake things up (做出大變革/打破常規).
He placed fresh, raw fish from the bay directly on top of small hand-squeezed balls of seasoned (調味好的) vinegar rice. People loved it because it was fast, fresh, and delicious. It became the ultimate fast food for busy city workers. This clever invention is the direct ancestor of modern sushi. It is amazing how a simple survival trick turned into a global sensation (轟動/流行事物). Learning about this history really gave me a whole new perspective (讓我有了嶄新的看法/視角) on my favorite weekend meal!
💡 新增：4 個全新日常與歷史評論道地說法（附中文發音提示）
Take someone by surprise (讓某人大吃一驚、出乎意料)
發音提示：接近「貼客某人拜瑟-普賴茲」
解析： 常用來形容某個事實或突發狀況（如發現壽司不是起源於日本）完全超出你的預期，讓你感到非常驚訝。
Blow one's mind (讓某人大開眼界、震驚、覺得不可思議)
發音提示：接近「不漏萬絲買nd」
解析： 形容當你聽到一件極度不可思議的事（例如古代人吃壽司居然把米飯丟掉、只吃魚肉）時，大腦受到強烈震撼的感覺。
Shake things up (做出大變革、打破常規、帶來新氣象)
發音提示：接近「謝客興絲阿普」
解析： 日常與商業常用。形容某人（如廚師華屋與兵衛）不滿足於現狀，決定用全新的創意去改變行之已久的傳統做法。
Give someone a whole new perspective (讓某人有了嶄新的看法、重新審視事物)
發音提示：接近「給夫某人額齁紐ㄆㄜ-死盃客-提夫」
解析： 當你了解了某件事背後的歷史或真相後，讓你再看到同一個東西（如眼前的這盤壽司）時，會產生完全不同、更有深度的全新視角。

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17 min
July 21菜英文-多益閱讀Part 5 單句填空祕技518
第一部分：多益核心單字
Agenda (n.) 議程；討論事項
例句：The team lead shared the meeting agenda two hours before the call began.
中譯：團隊負責人在通話開始前兩小時分享了會議議程。
Eligible (adj.) 有資格的；合適的
例句：Employees who have completed their probation period are eligible for annual bonuses.
中譯：完成試用期的員工有資格獲得年度獎金。
Negotiate (v.) 協商；談判
例句：The purchasing department was able to negotiate a lower price with the supplier.
中譯：採購部門成功與供應商談判出更低的價格。
Reliable (adj.) 可靠的；可信賴的
例句：We need a reliable courier service to ensure all contracts arrive on time.
中譯：我們需要一家可靠的快遞公司，以確保所有合約都能按時送達。
Invoice (n.) 請款單；發票
例句：Please review the attached invoice and submit payment within thirty days.
中譯：請審閱隨附的請款單，並於三十天內付款。

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July 20菜英文-多益閱讀Part 5 單句填空 517
主題一：商務會議、談判與變革 (Meetings & Corporate Change)
1. Intermediary (n.) 中介者、中間人
例句： The consultant acted as an intermediary to help the two tech giants reach a compromise.
翻譯： 顧問充當中間人，協助這兩家科技巨頭達成妥協。
2. Concede (v.) （勉強）承認、讓步
例句： After long negotiations, the management finally conceded to the union's demands for higher pay.
翻譯： 經過漫長的談判，管理層最終對工會加薪的要求做出了讓步。
3. Unanimous (adj.) 全體一致的、一致同意的
例句： The board of directors reached a unanimous decision to appoint the new CEO.
翻譯： 董事會就任命新任執行長達成了一致同意的決定。
4. Breakout (n. / adj.) 分組（會議）；突圍的
例句： Following the main presentation, attendees will move to smaller rooms for breakout sessions.
翻譯： 在主專題演講之後，與會者將前往較小的房間進行分組座談。
5. Preliminary (adj.) 預備的、初步的
例句： The research team published their preliminary findings in the monthly business journal.
翻譯： 研究團隊在月度商業期刊上發表了他們的初步發現。
💰 主題二：財務、稅務與破產風險 (Finance & Corporate Risk)
6. Insolvency (n.) 無力償付、破產（狀態）
例句： Poor cash flow management eventually drove the retail chain into insolvency.
翻譯： 糟糕的現金流管理最終導致這家零售連鎖店陷入無力償付的破產狀態。
7. Levy (v. / n.) 徵收（稅款等）
例句： The government plans to levy a new tax on luxury imported goods next year.
翻譯： 政府計劃明年對奢侈進口商品徵收新稅。
8. Discrepancy (n.) （出入 — 上一輪出現過，此處替換為：Audit 考過，替換為：Defalcation (n.) 侵占公款、挪用公款 — 註：多益更常考同義高頻字：Embezzlement (n.) 挪用、侵占（公款））
修正： Embezzlement (n.) 挪用公款、侵占
例句： An internal investigation revealed cases of embezzlement within the accounting department.
翻譯： 一項內部調查揭露了財務部門內部的挪用公款事件。
9. Remittance (n.) （匯款 — 前幾輪考過，此處替換為：Endorsement (n.) 贊助、背書、支票轉讓簽名）
修正： Endorsement (n.) 支票背書；轉讓簽名（此指財務票據的背書）
例句： Please ensure the check has your formal endorsement on the back before cashing it.
翻譯： 在兌現支票之前，請確保支票背面有您的正式背書。
10. Depreciation (n.) （折舊 — 前幾輪考過，此處替換為：Appreciation (n.) 增值、升值；感謝）
修正： Appreciation (n.) （資產）增值、升值
例句： Property values in the downtown area have shown steady appreciation over the decade.
翻譯： 過去十年來，市中心的房地產價值呈現穩定增值。
👥 主題三：人力資源、員工激勵與績效 (Human Resources & Performance)
11. Apprentice (n.) （學徒 — 前幾輪考過，此處替換為：Understudy (n.) 候補演員、代班人、學習其職務的下屬）
修正： Understudy (n.) 職務候補者、代班人
例句： The assistant director acted as an understudy, ready to take over if the director fell ill.
翻譯： 助理處長充當職務候補者，隨時準備在處長生病時接管工作。
12. Competence (n.) （能力 — 前幾輪考過，此處替換為：Proficiency (n.) 精通、熟練）
修正： Proficiency (n.) 精通、熟練（語言、技術等）
例句： The job description requires high language proficiency in both English and Spanish.
翻譯： 該工作說明要求精通英文和西班牙文。
13. Turnover (n.) （離職率 — 前幾輪考過，此處替換為：Absenteeism (n.) 曠工、曠職（現象））
修正： Absenteeism (n.) 經常性曠工、曠職
例句： The HR manager is implementing new wellness programs to combat chronic absenteeism.
翻譯： 人資經理正實施新的健康計劃，以應對長期的曠工問題。
14. Remuneration (n.) 酬報、薪資（與 compensation 同義）
例句： The company offers an excellent remuneration package, including annual performance bonuses.
翻譯： 該公司提供優渥的薪資報酬方案，其中包括年度績效獎金。
15. Appraisal (n.) （考核 — 前幾輪考過，此處替換為：Credential 考過，替換為：Testimonial (n.) 推薦書、感謝信、證明書）
修正： Testimonial (n.) 工作證明書、推薦信、客人的好評推薦
例句： Former clients wrote glowing testimonials praising the consultant's effective strategies.
翻譯： 以前的客戶寫了熱情的推薦信，讚揚這位顧問行之有效的策略。
📈 主題四：市場開發、促銷與大宗貿易 (Marketing & Commodity Trade)
16. Saturate (v.) （飽和 — 上一輪出現過，此處替換為：Penetrate (v.) 滲透、打入（市場））
修正： Penetrate (v.) 打入、滲透（市場）
例句： Our new marketing campaign successfully helped us penetrate the European market.
翻譯： 我們新的行銷活動成功地幫助我們打入了歐洲市場。
17. Patron (n.) （顧客 — 前幾輪考過，此處替換為：Demographic (n.) 人口統計學的特定族群）
修正： Demographic (n.) 特定消費族群、統計群體
例句： The advertising agency is focusing its efforts on the millennial demographic.
翻譯： 該廣告公司正將其精力集中在千禧世代這一消費族群上。
18. Monopoly (n.) （壟斷 — 前幾輪考過，此處替換為：Consortium (n.) 財團、聯合企業、聯營集團）
修正： Consortium (n.) 聯營集團、財團、聯合企業
例句： A consortium of international banks provided the funding for the massive airport project.
翻譯： 一個由國際銀行組成的聯營財團為這個巨大的機場專案提供了資金。
19. Voucher (n.) （優惠券 — 前幾輪考過，此處替換為：Flier (n.) 廣告傳單（亦寫作 flyer））
修正： Flier (n.) 廣告單、傳單
例句： Part-time employees were hired to distribute promotional fliers outside the subway station.
翻譯： 雇用了兼職工人在地鐵站外分發促銷傳單。
20. Affluent (adj.) （富裕的 — 上一輪出現過，此處替換為：Lucrative (adj.) 賺錢的、獲利豐厚的）
修正： Lucrative (adj.) 賺錢的、獲利豐厚的
例句： The software developer secured a lucrative contract with a major entertainment platform.
翻譯： 該軟體開發商與一家大型娛樂平台簽署了一份獲利豐厚的合約。
✈️ 主題五：製造、供應鏈與物流配送 (Manufacturing & Distribution)
21. Inventory (n.) （庫存 — 前幾輪考過，此處替換為：Consignment (n.) 託運、寄售的貨物）
修正： Consignment (n.) 託運、寄售的貨物
例句： The warehouse manager signed the receipt for the latest consignment of electronic parts.
翻譯： 倉庫經理簽收了最新一批託運的電子零件。
22. Transit (n.) （運輸 — 前幾輪考過，此處替換為：Freight (n.) 貨運、貨物）
修正： Freight (n.) 貨運、貨物（尤指大宗貨運）
例句： The company minimizes shipping costs by sending heavy materials via ocean freight.
翻譯： 該公司透過海運貨運寄送重型材料，以將運輸成本降到最低。
23. Dispatch (v.) （發送 — 前幾輪考過，此處替換為：Expedite (v.) 加快、加速（進度或配送））
修正： Expedite (v.) 加快、加速（程序、配送等）
例句： Customers can pay an extra fee to expedite the processing of their passport applications.
翻譯： 客戶可以支付額外費用來加快他們的護照申請處理。
24. Warehouse (n.) （倉庫 — 前幾輪考過，此處替換為：Throughput (n.) （工廠的）吞吐量、生產量）
修正： Throughput (n.) 吞吐量、生產量
例句： Upgrading the automated assembly line significantly increased the factory's daily throughput.
翻譯： 升級自動化裝配線顯著提高了工廠的每日生產量。
25. Batch (n.) 一批（產品或貨物）
例句： The quality control team rejected the entire batch of medicine due to a sealing error.
翻譯： 由於封口錯誤，品質管制團隊退回了整批藥品。

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1 hr 5 min
July 19菜英文-台灣人一年喝幾杯咖啡英語閱讀516
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4 個全新日常與數據評論道地說法（附中文發音提示）
Off the charts (破表、大大超出預期、數字高得驚人)
發音提示：接近「奧夫哪洽ts」
解析： 字面意思是高到超出圖表範圍。在生活或商務中，形容某個數字、表現或數據（如個人的咖啡飲用量）高到令人難以置信、直接破表。
Draw the line (劃清界線、適可而止、限制某個行為的底線)
發音提示：接近「抓哪賴n」
解析： 常用於給自己設定一個底線（例如：雖然愛喝咖啡，但規定自己一天最多兩杯，再多就要「劃下底線」拒絕），避免過度。
A step in the right direction (邁出正確的一步、往好的方向前進)
發音提示：接近「額死搭普因哪惹-賴特待-芮客-宣」
解析： 當你做了一個對健康、工作或理財有益的小改變（如減少咖啡、改喝豆漿），雖然只是個小動作，但這絕對是「走向正確方向的一步」。
Play one's cards right (策略聰明、處理得當、把牌打好)
發音提示：接近「ㄆㄌㄟ某人卡ds 賴特」
解析： 源自撲克牌遊戲。引申為在生活中面對壓力和有限的體力時，懂得聰明地調配飲食、運動與休息，「打出一手好牌」來維持最完美的健康狀態。

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