management accounts (n. pl) financial information (sales, costs, profits, cash-flow, etc.) prepared for managers管理帐目
manpower [ 5mAnpauE ] (n.) total number of workers for a certain type of work or for an area人力
[同义词] worke-force
manpower resources (n.) manpower available人力资源
[例] The factory is lacking in manpower resources.
manual [ 5mAnjuEl ] (adj.) using the hands手工的
[例] Manual employees are usually represented by different unions from white-collar employees.
[同义词] physical, hand-operated
manufacture [ 7mAnju5fAktFE ] (v.) make a product using machines生产
[例] Europe has a traditional advantage in manufacturing machines.
[同义词] produce, fabricate, assemble
manufacturer [ 7mAnju5fAktFErE ] (n.) company which produces products制造商
manufacturing [ 7mAnju5fAktFEriN ] (n.) process of producing制造
[例] manufacturing industry
margin [ 5mB:dVin ] (n.) difference between sale price and cost price利润
[例] Margin leaves the space for the dealers to pursue profits.
gross margin difference between manufacturing cost and sale price毛利
net margin difference between total cost (inc. overheads) and sale price净利
