Rule of 72

　　a common formula used to determine the years needed for money to double at compound interest; divide 72 by the interest rate to get the number of years

　　EXAMPLE:

　　According to the rule of 72, $10,000 invested at 6 per cent interest doubles to $20,000 in twelve years.

　　Seasonal variation 季节性波动

　　predictable changes in sales volume, business activity, or inventory due to the changes of seasons during the year

　　EXAMPLE:

　　Seasonal variation within the American toy industry is heavily influenced by Christmas holiday shopping.

　　sick leave 病假

　　payment for specific number of days each year during which an employee may be absent due to illness

　　EXAMPLE:

　　After they have worked for one year, all the employees of the XYZ automobile company receive 5 days of sick leave each year.

　　small business 小型企业

　　any business with a small number of employees (under 100), usually operated by one person, one family, or a small group of managers

　　EXAMPLE:

　　Many immigrant families open small businesses in the U.S. such as restaurants.

　　sole proprietorship 独资(经营)

　　in the U.S. an unincorporated business owned wholly by one individual

　　EXAMPLE:

　　My uncle's tea shop was a sole proprietorship until my father joined him in a partnership.