to go belly-up 事业破产

　　in business, to collapse; to go out of business (“belly” means stomach, so going belly-up means to turn on your back and float like a dead fish)

　　EXAMPLE:

　　My brother’s company went belly-up last month when its revenues were far below its monthly debts, so now he’s looking for a job.

　　to hit the nail on the head

　　切中要害，指批评恰到事物的紧要处

　　to say or to understand the heart of a problem, issue or idea

　　EXAMPLE:

　　“The intelligent company president listened carefully to our department’s concerns and when he spoke we knew he understood the issues exactly; he really hit the nail on the head.”

　　unemployment compensation

　　失业补偿金

　　local government payments to a former worker who has been fired (usually for six months)

　　EXAMPLE:

　　When the XYZ Company went out of business and laid off its employees, they received small unemployment compensation checks each week that helped pay their bills until they got new jobs at other companies.