多益单字电子书

替 employer 工作而獲得報酬的人就是 employee。​

John used to work part-time here, but now he is a full-time employee.  

John以前在這邊打工，但現在他是一名全職的員工。

He isn't a permanent employee yet. He is just a temporary employee. 

他不是一名永久的員工，他只是臨時的員工。

I am a former employee of Taiwan Semiconductor Manufacturing Company. 

我是台積電的前任員工。

Last year, the company's employees with a master's degree received an income equivalent to 22 months' pay, including a year-end bonus equal to ten months' pay. 

去年，該公司擁有碩士學位的員工獲得相當於22個月薪資的收入，其中包括相當於10個月薪資的年終獎金。

Employer 是從動詞 employ(雇用員工)變化而來的，employer 可以是一個人，或是一家公司、機構等等。​

(動詞)

How many people does your company employ?

你們公司僱用多少員工？

To qualify for parental leave, an employee must be employed full-time for at least 12 months.

要獲得育嬰假的資格，員工必須全職工作至少 12 個月。

The company currently employs approximately 500 staff worldwide, with approximately 70% in India, 8% in the US, and 22% in China and other markets.

該公司目前在全球擁有約 500 名員工，其中約 70% 在印度，8% 在美國，22% 在中國和其他市場。

更多 employer 的例句：

We will need a reference from your former employer before we can send you a contract.

在我們送合約給您之前，我們需要您的前任雇主的推薦信。

Many employers consider hands-on experience to be just as useful as academic qualifications.

許多雇主認為實踐經驗與學歷一樣有用。

The majority of employers use direct deposit to pay their employees nowadays. Once wages are paid, an employee can instantly withdraw cash at an ATM instead of waiting for a deposited cheque to clear. 

現在大多數雇主都使用薪轉戶來支付員工薪水。工資付出去之後，員工便可以立即從ATM 上提取現金，而不需要等待存入的支票兌現。

Things to know:

在國外，Direct deposit 就是指公司把你的薪水(payroll) "直接"存到你的銀行帳戶，就類似台灣薪轉戶的概念。

Your contract will set out the terms and conditions of your employment.

您的合約將明列出您的​​就業條款和條件。

The economy worldwide continues to suffer from the pandemic. The employment rate is at an all-time low, and the present recession might not rebound for at least another three quarters, according to financial analysts.

全球經濟仍持續受到傳染病大流行的影響，就業率來到史上新低, 根據財經分析師的說法，目前的經濟不景氣至少三季之內都不會好轉。

The economic downturn has affected the local employment market. Countless people are out of jobs, and the unemployment rate has hit a record high.

經濟不景氣有影響到當地的就業市場，無數的人失業，失業率來到紀錄新高。

The enterprise is considering expanding its business overseas. 

這家企業正在考慮擴展海外業務。

My friend works at a social enterprise that provides job training for underserved communities. 

我朋友在一家為弱勢社區提供就業培訓的社會企業工作。

Our enterprise is proud to have a diverse and inclusive workplace culture. 

我們的企業以擁有多元包容的工作場所文化而自豪。

Our enterprise has been in business for over 50 years and has a strong reputation in the industry. 

我們的企業已經經營了50多年，在行業中擁有良好的聲譽。

The enterprise is committed to reducing its carbon footprint and has implemented a number of environmentally-friendly practices. 

這家企業致力於減少碳足跡，並實施了多項環保實踐。

The enterprise has a strong commitment to social responsibility and has implemented various initiatives to give back to the community. 

這家企業對社會責任有著強烈的承諾，並實施了各種倡議來回饋社區。

Firm 當名詞時候，意思是「公司」，Firm 當形容詞時候，意思是「堅定的、穩固的」。

My mom works for a law firm downtown.

我媽媽在市中心的一家律師事務所工作。

The firm specializes in software development.

這家公司專門從事軟件開發。

He's trying to start his own consulting firm.

他正在試圖開設自己的咨詢公司。

The firm's profits have been declining for the past few years.

這家公司的盈利在過去幾年裡一直在下降。

Keep a firm hold of the handrail as you go down. 

下去時要牢牢抓住扶手。

I am a firm believer in the importance of exercise for overall health.

我堅信運動對整體健康的重要性。

She has a firm belief in the power of education to change lives.

她堅信教育的力量可以改變人生。

The government is taking firm action to address the problem of climate change.

政府正在採取堅定的行動解決氣候變化問題。

You need a firm grasp of mathematics to become an astronaut. 

要成為太空人，數學知識必須非常紮實。

Our head office is located in the city center, so it's convenient for meetings with clients.

我們的總部位於市中心，因此與客戶會面很方便。

I have a meeting at the head office next week to discuss the new product launch. 

我下週有一個會議要在總部討論新產品的推出。

This restaurant is poorly managed.

這家餐廳經營不善。

We were a bit pushed for time this morning, but we managed to cover a lot of ground in the meeting.

今天早上我們時間有點趕，但我們設法在會議中討論了很多問題。

I think our company's management could do a better job of communicating with employees.

我認為我們公司的管理層可以更好地與員工溝通。

I'm really impressed with the management at this restaurant. They always make sure the service is top-notch. 

我真的很欣賞這家餐廳的管理。他們總是確保服務一流。

The project was a mess until we brought in new management. 

這個專案一團糟，直到我們引進新的管理團隊。

The hotel's management was very accommodating when I asked for a late check-out. 

當我要求延遲退房時，飯店的管理層非常願意配合。

My friend is studying management in college, with a focus on supply chain management. 

我的朋友在大學裡學習管理學，專注於供應鏈管理。

The new management team has been working hard to improve relations with labor. 

新的管理團隊一直在努力改善與勞工的關係。

The management and labor unions are currently negotiating a new contract. 

管理層和勞工工會目前正在談判新合約。

Staff 本身是「集合名詞」，根據文意的不同，後方所接的動詞也會隨之變化。比方來說，當我們強調「一個群體」時，後方接上「單數動詞」，當我們強調當中的「個體、成員」，後方就會接上「複數動詞」。

The entire staff has done a tremendous job under very difficult circumstances this year.

在今年的非常時期，全體員工都表現的很出色。

The staff were clearly worried about rumors of job cuts.

工作人員顯然在擔心裁員的傳聞。

這裡特別要注意的是：如果想要表達的是中文的「一名員工」，我們必須用 a staff member 或是 a member of staff，千萬不要説 a staff 喔！That's a big no-no! 一起來看更多例句：

I'd like to welcome a new member of staff. It's incredible to have such a young, fresh, and talented new member join our team. By working together, we can take the company to great heights. Welcome aboard!

我想歡迎一位新員工。 有如此年輕、新鮮、才華橫溢的新成員加入我們的團隊，真是太棒了。 透過共同努力，我們可以將公司推向更高的高度。 歡迎加入這個大家庭！

Last week, Makayla Webber announced her retirement after a long and distinguished career with Vehement Capital Partners. Having been working with the company for an astonishing 31 years, she is one of our longest-serving staff members.

上週，Makayla Webber 在 Vehement Capital Partners 長期傑出的職業生涯後宣布退休。 在公司工作了 長達31 年之久，她是我們在職時間最長的員工之一。

The hotel has over 120 full-time staff.

飯店擁有120多名全職員工。

The software firm is booming and will soon be ready to take on more staff.

這家軟體公司正蓬勃發展，很快就會要招聘更多的員工。

There are millions of job vacancies right now spread across all sectors with a record proportion of companies raising pay to try to attract staff.

目前有數以百萬計的職位空缺遍布各個行業，公司祭出加薪求才的比例創下歷史新高。

Due to sickness absence and staff shortages, my usual team of 12 was down to only 7 members. I called a meeting and asked my team to pitch in despite the extra workload. 

由於病假和人員短缺，我平時的 12 人團隊減少到只有 7 名成員。 我召開了一個會議並要求我的團隊幫忙，即便這意味著額外的工作量。

The board of directors recommended no dividend to shareholders for 2021.

董事會建議 2021 年不派發股息給股東。

The combined company is controlled by a single board of directors.

合併後的公司由一個董事會控制。

The board of directors of both firms have approved the contracts.

兩家公司的董事會都批准了這些合約。

Alison was chosen to join the board of directors of King Arthur Flour in 2008 because she had a background in finance and knowledge of employee-owned companies.

Alison在2008 年被選中加入 King Arthur Flour 的董事會，因為她擁有財金背景和員工持股公司的相關知識。

The board of directors recently approved a new share repurchase program authorizing up to $50 billion in share repurchases. 

董事會最近批准了一項新的股票回購計劃，授權高達 500 億美元的股票回購。

The corporate training program provides employees with opportunities to develop new skills. 

企業培訓計畫為員工提供開發新技能的機會。

Our corporate culture values teamwork and collaboration. 

我們企業的文化重視團隊合作。

Our corporate headquarters is in the United States, but we have offices all over the world. 

我們的企業總部在美國，但我們在全球各地都有辦事處。

Company 和 Corporation 的意思有些相似，都是指公司，但兩者還是有一些差別。通常來說，「company」是一個比較泛指的詞語，可以用來指代各種不同的組織或機構，包括小型的企業、店家或服務機構等等。而「corporation」則通常指大型的公司或機構，往往具有更加複雜的組織架構，並且可能在不同的國家擁有多個分支機構。此外，「corporation」這個詞語在法律上也有特定的含義，通常指成立在法律上的一種公司形式，其股東對公司的責任和風險受到法律的保護和限制，而「company」則沒有這樣的法律定義和保護。簡單來說，「company」可以用來指代各種不同大小的組織，而「corporation」通常指大型公司或特定的法律實體。

My uncle works for a large corporation in the city.

我叔叔在市區的一家大公司工作。

The corporation hired a new CEO to lead the company.

公司聘請了一位新的CEO來領導公司。

The corporation's annual report showed a decline in profits compared to the previous year.

公司的年度報告顯示利潤與前一年相比有所下降。

The corporation was fined for violating environmental regulations.

公司因違反環境法規而被罰款。

The corporation's stock price has been fluctuating recently due to market uncertainties.

由於市場不確定性，公司的股票價格最近一直在波動。

Headquarter 當作動詞是「設置總部」的意思，常見的用法為 to be headquartered in + 地理位置，例句：

The airline is headquartered in Seattle.

這家航空公司總部位在西雅圖。

DENSO Corporation is a global automotive components manufacturer headquartered in Aichi Prefecture, Japan.

DENSO Corporation 是一家全球汽車零件製造商，總部位於日本愛知縣。

Headquarters 是名詞，指的是「公司總部」，注意這個字永遠都是複數形式，例句:

The company's headquarters are in Taipei.

公司總部設在台北。

In addition to its headquarters in Munich, the company maintains six sub-offices throughout the country.

除了位於慕尼黑的總部外，該公司還在全國設有六個辦事處。

The multinational company was founded in 1986 and has its headquarters in Copenhagen, Denmark.

這家跨國公司成立於 1986 年，總部位於丹麥哥本哈根。

The next meeting will be held at United Nations Headquarters in New York from 10 August to 15 August.

下一次會議將於 8 月 10 日至 15 日在紐約聯合國總部舉行。

The bread dough will rise through the incorporation of air.

麵包麵團結合空氣之後便會發酵膨脹。

The restaurant was the incorporation of every good idea the chef had thought of in his career.

這家餐廳可以說是這名廚師在其職業生涯中想到的每一個好主意的最佳體現。

The museum announced Wednesday a series of events starting next month to commemorate its incorporation in April 1869.

博物館於週三宣布了從下個月開始的一系列活動，紀念其於 1869 年 4 月成立。

股票、股份的英文是 share，因此以字面上來看，shareholder 的意思就是股票的持有人，也就是大家常聽到的「股東」。如果你的朋友跟你說：I have some shares in Microsoft. 就表示他持有 Microsoft 這家企業的股票，不管擁有的股票數量多寡，他就是Microsoft 的「股東」，一起來看兩個與美股交易相關的詞彙和例句：

We are calling a shareholders' meeting.

我們要召開股東大會了。

The 2022 Berkshire Hathaway annual shareholders' meeting is scheduled to be held on April 30, 2022.

2022 年波克夏海瑟威年度股東大會定於 2022 年 4 月 30 日舉行。

He is a 35% shareholder in the company.

他是該公司的股東，持股35% 。

The sole shareholder and chief executive officer of this company is Archer Sharwood.

該公司的唯一股東兼首席執行長是 Archer Sharwood。

With 8.7% of shares outstanding, the Vanguard Group, Inc. is the largest shareholder of McDonald's Corporation.

Vanguard Group, Inc. 擁有麥當勞 8.7% 的流通股，是麥當勞公司最大的股東。

Our company has a sub-office in Taipei, which handles operations in the northern region.

我們公司在台北有一個分公司，負責處理北部地區的業務。

The sub-office in Shanghai reported a significant increase in sales this quarter. 

上海的分公司報告本季度銷售額顯著增加。

We have a team from the sub-office joining us for the meeting tomorrow. 

明天我們有來自分公司的團隊參加會議。

The central office will be newly reorganized and company-wide risk-management systems will be set up.

中央辦公室將進行重組，並將建立全公司的風險管理系統。

The company had voluntarily introduced a minimum wage company-wide, a decade before a national minimum wage was introduced.

該公司早就自願實行全公司的最低薪資準則，比全國推行最低工資準則早了十年。

動詞 incorporate 有兩個意思 (1) 合併;加入(2) 成立企業。

The film incorporates elements of fantasy and science fiction.

這部電影結合了幻想和科幻小說的元素。

This design incorporates the best safety concepts and features of our earlier models.

這項設計結合了我們早期型號最棒的安全概念和功能。

Here are some fresh greens for you to incorporate into the salad.

你可以把這些新鮮的蔬菜加入沙拉裡面。

The company was incorporated in 1986.

該公司成立於1986年。

The CEO's vision and excellent managerial skills contributed to the growth of this group to great heights.

首席執行長的真知灼見和卓越的管理技能帶領集團創高峰。

We are looking for an experienced manager with the ability to lead and motivate a large team, preferably with managerial experience in the auto industry.

我們正在尋找經驗豐富、有能力領導和激勵大型團隊的的經理，最好是在汽車行業有過管理經驗。

I recently got promoted to a managerial position within my firm.

我最近升到了我公司的管理職。

McDonald's UK is seeking to fill 150 managerial jobs and 1,100 full-time vacancies for restaurant staffers. Previously, only managerial posts were full-time, while other positions were paid on a part-time basis.

英國麥當勞正試著填補150個管理職位和1,100個餐廳員工的全職職位空缺。 先前只有管理職位是全職的，而其他職位是兼職的。

The personnel department announced that a new director is hired to replace Bill, who's retiring next month. 

人事部公告他們聘請了新的協理來接替下個月就要退休的Bill。

International Corporation is seeking personnel in areas of accounting, engineering, and product development.

國際企業在尋求會計, 工程以及產品研發等領域的員工.

Here're some announcements regarding personnel changes. Marianne from the accounting department is leaving us at the end of the week for personal reasons. Her replacement, Jack Rendell, who has had many years of experience in accounting and finance, and who is relocating for this position, will be joining us shortly after. I'd like you all to show him your support and help him settle in as soon as possible. 

接下來是關於人事異動的相關消息。會計部的Marianne因為私人因素這個禮拜結束後就要離職了，他的替代人選Jack Rendell在會計以及財務方面有多年經驗，並且他為了這個職位遠從外地遷入，不久後便會加入我們的團隊。我希望大家都能支持他，並幫助他盡快融入這個環境。

有時候企業會因為產業政策改變、本業經營出現大幅衰退，或是轉投資不利、子公司虧損等等導致財務出現危機而進行重組 (to restructure)，而根據會計準則，企業重組會有一次性認列的重組成本 (restructuring charges)，以下我們一起透過 Trish 的故事來看restructure(動詞)和 restructuring(名詞)的用法：

Trish is the chief accountant at an athletic wear company. Recently, Trish has been notified by the board of directors of her company that they will restructure in the next quarter of operations. The company tasks Trish with accounting for this reformation. It is Trish's job to make sense of all of the restructuring charges that the company experiences in this quarter.

Trish 是一家運動服裝公司的首席會計師。 最近Trish 接到了她公司董事會的通知，他們將在下一季的運營中進行重組。 公司委託 Trish 負責此次改革。 Trish 的工作是將公司本季所有的重組費用合理的揭露於財務報表中。

The company detailed a restructuring initiative that is designed to reduce costs and improve future profitability and cash flow generation. 

該公司詳細介紹了一項重組計劃，旨在降低成本並提高未來盈利能力和現金流量。

The company reported a steep decline in second-quarter profits on Friday due to huge restructuring charges and a disappointing earnings forecast for the year, sending shares sharply lower.

由於巨額重組費用和令人失望的年度盈利預測，該公司週五報告第二季利潤急劇下降，導致股價大幅下跌。

企業管理中的「利害關係人」，是指受企業影響的個人或是群體(比如説企業的客戶、員工、供應商、股東等)：

Members of the upper management team regularly make decisions that affect the future of the organization and all its stakeholders, such as deciding whether to pursue a new technology or product line. A good decision can enable the organization to thrive and survive long-term, while a poor decision can lead a business into bankruptcy. 

高層管理團隊的成員定期做出影響組織及其所有利害關係人未來的決策，例如決定是否追求新技術或新的產品線。 一個好的決定可以使組織蓬勃發展並長期生存，而一個錯誤的決定可能導致企業破產。

Subsidiary 中文解釋為子公司，至於持有它的母公司英文就叫做 a parent company/entity，以2021年改名為 Meta Platforms, Inc.的 Facebook 來說：

Meta, formerly known as Facebook, Inc., is the parent organization of Facebook, Instagram, and WhatsApp, among other subsidiaries.

Meta，前身為 Facebook, Inc.，是 Facebook、Instagram 和 WhatsApp 以及其他子公司的母公司。

The company that makes Scion cars is a subsidiary of Toyota.

生產Scion汽車的公司是Toyota的子公司。

A wholly-owned subsidiary = 全資子公司，指的是完全由唯一一家母公司所擁有或控制的子公司

Upon completion of the acquisition, Globex will become a wholly-owned subsidiary of Volkman Capital Partners. 

收購完成後，Globex 將成為 Volkman Capital Partners 的全資子公司。

廣義來說， bosses, managers, supervisors,  the CEOs and other authoritative figures 等等都可以算是 upper management(高層管理人員)，例句：

Our company is trying to restructure its upper management team by recruiting new executives.

我們公司嘗試透過招聘新的高級主管來重組高層管理團隊。

The issue needs to be escalated to upper management or HR. 

這個問題需要上報給高層管理人員或人力資源部門(Human Resources department)。​