企業合併（Merger）與收購（Acquisition）
為了減少經濟不景氣帶來的持續虧損，許多企業紛紛出售賣出。這個現象在國內外都還不斷發燒中。我們來學學有關企業合併與收購常見的英文單字吧。Let’s go!
1. merger (n.)合併
Due to the decline of the sales figure, it is said that the merger will occur within those who have been losing money for the past three years.
由於銷售額不斷下滑，那些虧損3年的企業可能會採取合併。

2.acquisition (n.)收購
Many employees are not used to the management style of the new boss after acquisition and having a hard time to adjust themselves.
許多員工不習慣新老闆的管理方式，因此很辛苦的自我調適。

3.target firm/company (n.)被相中的公司
The big corporation is working on persuading the target firm to agree to be acquired in next fall.
這家大企業正在說服他們相中的公司答應明年秋季時的收購。

4.takeover (n.)轉移/接收
The takeover went smoothly because both of the companies considered it a very positive movement.
整個接收過程非常順利，因為兩家公司都一致認為這是個有建設性的決定。

5.make a bid (n.)投標
The new computer enables people to make a bid online.
我們可以透過新的電腦程式在線上投標。

6.dispose of (ph.)處理
The team of new high-ranking managers is disposing of the liability partially by laying off some unproductive employees.
新的高階主管團隊藉由開除一些沒有生產力的員工作為處理債務的途徑之一。

7.the parent company (ph.)母公司
The strategy of the parent company is to strengthen the connection between the employees and their new managers in the wake of being acquired.
就在收購之後，母公司下一步的策略是加強員工跟新主管的聯繫。

8.tie (n.)關係
We have a strong tie with several well-known prestigious enterprises in the newly developing market.
在新開發的市場裡，我們跟幾家知名的企業有相當緊密的關係。

9.profitable (adj.)有利潤的
According to the total revenue last year, this product is expected to be very profitable in the following years.
從去年的總收入來看，這項產品在未來幾年都還是會帶來不少利潤。

10. low-cost manufacturing (n.)低成本的生產力
Low-cost manufacturing plays an integral role in many outsourcing strategies; therefore, it is the ultimate goal of many corporations.
委外尋求低成本製造商策略扮演著重要的角色，所以也是許多企業的終極目標。
資料來源：時代國際英日語中心

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