EN： Appositives are nouns or noun phrases that follow another noun to explain or identify it. In this sentence, 'the chief executive of Arm' identifies who 'Rene Haas' is.
中文： 同位語（Appositives）是緊跟在另一個名詞後面的名詞或名詞短語，用來解釋或說明該名詞。在本句中，「the chief executive of Arm」說明了「雷內·哈斯」的身分。
Mr. Chen, my English teacher, is very kind.
陳先生，我的英文老師，非常親切。
EN： The modal verb 'could' is used here to express a possibility in the future, suggesting that the event is not certain but is potential.
中文： 助動詞「could」在此處用於表達未來的可能性，暗示該事件並非確定發生，而是具有潛在可能。
It could rain later this afternoon.
今天下午晚些時候可能會下雨。
EN： Executive compensation in British companies is often scrutinized and tends to be lower than in the United States. A billion-dollar package for a UK-based company like Arm is exceptionally rare and has sparked significant public and shareholder debate.
中文： 英國公司的執行長薪酬通常受到嚴格審查，且往往低於美國。對於像安謀 (Arm) 這樣總部位於英國的公司來說，十億美元的薪酬方案極為罕見，並引發了公眾和股東的廣泛討論。
EN： The Present Perfect Tense (have/has + past participle) is used here to describe an action that happened at an unspecified time in the past and has relevance to the present situation.
中文： 現在完成式（have/has + 過去分詞）在此用於描述在過去不特定時間發生，且與現狀相關的動作。
The company has launched a new product this month.
該公司本月推出了一款新產品。
EN： A Relative Clause starting with 'that' is used to provide more information about the noun 'plan'. It functions as an adjective to describe what kind of plan it is.
中文： 以「that」引導的關係子句用於提供關於名詞「plan（計畫）」的更多資訊。它的功能如同形容詞，用來描述那是什麼樣的計畫。
I read a book that was written by a famous scientist.
我讀了一本由著名科學家寫的書。
EN： In the corporate world, 'growth metrics' refer to specific measurable values used to track the progress of a company, such as revenue increase or market share. Linking executive pay to these metrics is a common practice to align the interests of leaders with those of shareholders.
中文： 在企業界，「成長指標（growth metrics）」是指用於追蹤公司進展的特定可衡量數值，例如營收增長或市場佔有率。將高階主管的薪酬與這些指標掛鉤是常見的做法，旨在使領導者的利益與股東的利益保持一致。
EN： First Conditional: Used to talk about things which might happen in the future. It uses 'if' + present simple, followed by 'will' + base verb.
中文： 第一類條件句（First Conditional）：用於描述未來可能發生的真實情況。結構為「if + 現在簡單式」表示條件，「will + 動詞原形」表示結果。
If the team wins the championship, they will receive a bonus.
如果團隊贏得冠軍，他們將獲得獎金。
EN： Help someone (to) do something: The verb 'help' can be followed by an object and then either a bare infinitive (verb without 'to') or a full infinitive (with 'to').
中文： Help someone (to) do something：動詞 help 後接受詞，再接原形動詞或不定詞（to + 動詞），表示「幫助某人做某事」。
She helped me finish the report on time.
她幫助我準時完成了報告。
EN： The mention of 'one trillion dollars' reflects the elite status of 'Trillion-dollar companies' (like Apple or Microsoft) in the tech industry. For a British-founded company like Arm, reaching this valuation would be a historic milestone, as most such companies are currently US-based.
中文： 提到「一兆美元」反映了科技產業中「兆元俱樂部」公司（如蘋果或微軟）的精英地位。對於像安謀（Arm）這樣源自英國的公司來說，達到這一估值將是一個歷史性的里程碑，因為目前大多數此類公司都總部位於美國。
EN： The passive voice 'is listed' and 'are located' is used to describe the state or status of a subject. 'Be listed' means to be officially recorded on an exchange, while 'be located' indicates the physical position of something.
中文： 被動語態「is listed」（上市）與「are located」（位於）用於描述主體的狀態或地位。「Be listed」指在交易所正式掛牌，「be located」則指某物的地理位置。
The new museum is located in the city center.
這座新博物館位於市中心。
EN： The coordinating conjunction 'but' is used to connect two independent clauses that show a contrast. In this sentence, it contrasts the location of the stock listing (New York) with the location of the headquarters (England).
中文： 對等連接詞「but」用於連接兩個具有對比關係的獨立子句。在本句中，它對比了股票上市的地點（紐約）與總部所在地（英格蘭）。
He lives in London, but his parents live in Paris.
他住在倫敦，但他的父母住在巴黎。
EN： Arm is a major British technology company. Although it is listed on the New York Nasdaq (an American exchange) to attract global investors, it maintains its roots and headquarters in Cambridge, England, which is a significant hub for technology and research in the UK.
中文： 安謀 (Arm) 是一家主要的英國科技公司。儘管它在紐約納斯達克（美國交易所）上市以吸引全球投資者，但它仍將根基和總部留在英格蘭的劍橋，那裡是英國重要的科技與研究中心。
EN： Non-defining Relative Clause: The phrase ', which is called a value creation plan,' provides extra information about the 'proposed plan'. It is separated by commas and uses 'which' because it is adding non-essential detail.
中文： 非限定用法關係子句：短語「, which is called a value creation plan,」為「提議的計畫」提供額外資訊。它使用逗號隔開，並使用「which」來引導，因為這是在添加非必要的補充細節。
The new office, which is located in London, will open next month.
這間位於倫敦的新辦公室將於下個月開業。
EN： Modal Verb 'Would' for Hypothetical Situations: 'Would' is used here to describe a future action that depends on certain conditions being met (the approval of the plan and reaching targets).
中文： 助動詞「Would」用於假設情境：這裡使用「would」來描述一個取決於特定條件（如計畫獲准及達成目標）是否滿足的未來行動。
If the project succeeds, the team would receive a bonus.
如果專案成功，團隊將會獲得獎金。
EN： Executive compensation in the UK is often subject to intense public and shareholder scrutiny compared to the US. A billion-dollar payout is extremely rare for a British-based company like Arm, reflecting the global nature of the tech industry's competition for talent.
中文： 與美國相比，英國的高階主管薪酬通常受到公眾和股東更嚴格的審查。對於像安謀（Arm）這樣總部位於英國的公司來說，十億美元的報酬極為罕見，這反映了科技產業在全球人才競爭中的特性。
EN： The phrasal verb 'depend on' is used to show that something is determined or influenced by something else. When followed by an action, we use the '-ing' form (gerund). In this sentence, 'the company' acts as the logical subject of the gerund 'reaching'.
中文： 動詞短語「depend on」（取決於）用於表示某事受另一件事決定或影響。當後面接一個動作時，需使用動名詞（-ing 形式）。在本句中，「the company」作為動名詞「reaching」的邏輯主體。
Our success depends on everyone working together.
我們的成功取決於每個人共同努力。
EN： The preposition 'by' is used here to indicate a deadline or a point in time 'no later than'. It suggests that the targets must be met at or before the certain dates mentioned.
中文： 介系詞「by」在此處用於表示期限或「不遲於」某個時間點。它暗示目標必須在提到的特定日期或之前達成。
Please submit the report by Friday.
請在週五前提交報告。
EN： In corporate governance, especially in the US and UK, 'performance-based compensation' is common. However, the scale of this bonus (linked to a trillion-dollar valuation) is exceptionally high for a British-based company like Arm, reflecting the high-stakes nature of the global semiconductor industry.
中文： 在公司治理中，特別是在美國和英國，「績效獎酬」非常普遍。然而，這筆獎金的規模（與兆美元估值掛鉤）對於像安謀（Arm）這樣總部位於英國的公司來說異常之高，反映了全球半導體產業的高風險與高回報性質。
EN： The modal verb 'must' is used to express strong obligation or necessity. In business contexts, it often refers to requirements that need to be met to achieve a specific goal.
中文： 情態助動詞「must」用於表達強烈的義務或必要性。在商業情境中，它通常指為了達成特定目標而必須滿足的條件或要求。
The project must be completed by the end of the week.
該專案必須在週末前完成。
EN： The preposition 'by' is used to indicate a deadline or a point in time no later than which something must happen.
中文： 介系詞「by」用於表示期限，意指「在……之前」或「不遲於某個時間點」。
Please submit your report by Friday.
請在週五前提交您的報告。
EN： The mention of 'trillion dollars' reflects the massive scale of global tech giants. Achieving a trillion-dollar market valuation is a rare milestone, currently held only by a few companies like Apple, Microsoft, and Nvidia. For a British-founded company like Arm, reaching this would be a historic achievement.
中文： 提到「兆美元」反映了全球科技巨頭的龐大規模。達到一兆美元的市值是一個罕見的里程碑，目前僅由蘋果、微軟和輝達等少數公司達成。對於像安謀（Arm）這樣在英國創立的公司來說，達到這個目標將是一項歷史性的成就。
EN： The First Conditional (If + Present Simple, ... will/would) is used here to express a hypothetical situation in the future. Although 'would' is used instead of 'will', it adds a layer of formality or slight uncertainty to the possibility.
中文： 第一類條件句（If + 現在簡單式，... will/would）在此用於表達未來的假設情況。雖然這裡使用了 would 而非 will，但這增加了一層正式感或對可能性的一絲不確定性。
If the team wins the next game, they will qualify for the finals.
如果球隊贏得下一場比賽，他們將獲得決賽資格。
EN： The structure 'one of the + superlative adjective + plural noun' is used to compare one item with a group, indicating it belongs to the highest degree of a certain quality.
中文： 「one of the + 最高級形容詞 + 複數名詞」的結構用於將一個項目與一個群體進行比較，表示它屬於某種特質的最高程度之一。
This is one of the most expensive cars in the world.
這是世界上最昂貴的汽車之一。
EN： The mention of a 'British company' is significant here because executive pay in the UK is generally much lower than in the US. A billion-dollar payout is extremely rare for a UK-based firm, sparking public and shareholder debate.
中文： 這裡提到「英國公司」具有重要意義，因為英國的高階主管薪酬通常遠低於美國。對於一家總部位於英國的公司來說，十億美元的支出極為罕見，這引發了公眾和股東的辯論。
EN： The sentence uses the Past Simple tense ('joined', 'was promoted') to describe completed actions that happened at a specific time in the past (2013 and 2022).
中文： 本句使用過去簡單式（joined, was promoted）來描述在過去特定時間（2013 年和 2022 年）已經完成的動作。
She joined the company in 2015 and became a manager in 2020.
她於 2015 年加入公司，並在 2020 年成為經理。
EN： The Passive Voice ('was promoted') is used when the focus is on the person receiving the action rather than the person performing it. It is formed using 'be' + past participle.
中文： 被動語態（was promoted）用於強調動作的接受者而非執行者。其結構為「be 動詞 + 過去分詞」。
He was promoted to senior engineer last month.
他上個月被提升為資深工程師。
EN： In corporate English, 'chief executive' (or CEO) is the highest-ranking person in a company. The phrase 'was promoted to' is the standard way to describe moving up the corporate ladder.
中文： 在企業英語中，「chief executive」（或 CEO）是公司中職位最高的人。短語「was promoted to」是描述在公司職涯階梯中晉升的標準說法。
EN： The Present Perfect Tense (have/has + past participle) is used here to describe an action that happened at an unspecified time in the past and has relevance or a result in the present. The adverb 'already' emphasizes that the action occurred sooner than expected.
中文： 現在完成式（have/has + 過去分詞）在此用於描述過去某個不確定時間點發生的動作，且該動作與現在有相關性或影響。副詞「already」（已經）則強調該動作比預期更早發生。
The company has already reached its annual sales target.
這間公司已經達成了年度銷售目標。
EN： The verb 'top' is used transitively to mean 'to exceed' or 'to be more than' a particular amount or level.
中文： 動詞「top」在此作為及物動詞，意思是「超過」或「高於」某個特定的數量或程度。
Temperatures are expected to top 40 degrees Celsius today.
今天的氣溫預計將超過攝氏 40 度。
EN： Executive compensation in the UK is generally lower than in the US. A pay package exceeding 60 million dollars is considered exceptionally high for a British-based company like Arm, which is why it has attracted significant media and shareholder attention.
中文： 英國的高階主管薪酬通常低於美國。對於像安謀（Arm）這樣總部位於英國的公司來說，超過六千萬美元的薪酬方案被認為是異常高昂的，這也是為什麼它引起了媒體和股東的高度關注。
EN： The Present Perfect Tense (have/has + past participle) is used here to describe an action that happened at an unspecified time in the past and has a result in the present.
中文： 現在完成式（have/has + 過去分詞）在此用於描述過去某個不確定的時間點發生的動作，且該動作對現在仍有影響或結果。
The manager has approved the new budget.
經理已經批准了新的預算。
EN： The prepositional phrase 'from A to B' is used to indicate a range or a change from a starting point to an ending point.
中文： 介系詞短語「from A to B」用於表示範圍，或從起點到終點的變化過程。
The temperature rose from 20 degrees to 30 degrees.
溫度從 20 度上升到了 30 度。
EN： In the corporate world, 'share awards' are a common way to incentivize top executives. This aligns their personal financial gain with the company's stock performance, which is a key part of the 'value creation' strategy mentioned in the context.
中文： 在企業界，「股票獎勵」是激勵高階主管的常見方式。這將主管的個人財務收益與公司的股價表現掛鉤，是文中提到的「價值創造」策略的核心部分。
EN： The sentence uses a Noun Clause (that-clause) as the direct object of the verb 'said'. The word 'that' introduces the specific information being reported.
中文： 本句使用名詞子句（that 子句）作為動詞「said」的直接受詞。「that」引導出被報導的具體資訊內容。
The manager said that the project was a success.
經理說該專案很成功。
EN： The Relative Clause 'that is required' is used to modify the noun phrase 'significant value creation'. It specifies which value creation is being discussed.
中文： 關係子句「that is required」用來修飾名詞短語「significant value creation」（重大價值創造），明確指出所討論的是「被要求的」價值創造。
This is the document that is required for the meeting.
這是會議所需的檔案。
EN： Executive compensation in British companies is often subject to intense public and shareholder scrutiny, as high payouts are less common than in the United States. The mention of 'shareholders will vote' reflects the UK's corporate governance standards where major pay policies require approval.
中文： 英國公司的股東與大眾通常會嚴格審視高階主管的薪酬，因為在英國，如此高額的獎酬比起美國較為少見。文中提到「股東將進行投票」，反映了英國公司治理準則中，重大薪酬政策需經由股東批准的要求。
EN： The future tense 'will' is used here to express a scheduled event or a firm intention. It is followed by the base form of the verb 'vote'.
中文： 未來式助動詞「will」在此用於表達已排定的事件或堅定的意圖。其後接動詞原形「vote」。
The board will review the proposal next week.
董事會將在下週審查該提案。
EN： The preposition 'on' is used with the verb 'vote' to indicate the subject or topic of the vote.
中文： 介系詞「on」與動詞「vote」連用，用來表示投票的主題或對象。
They voted on the new budget yesterday.
他們昨天對新預算案進行了投票。
EN： In corporate governance, the 'Annual General Meeting' (AGM) is a mandatory yearly gathering of a company's interested shareholders. At these meetings, directors report on the company's performance and shareholders vote on key issues, such as executive compensation packages, which can be highly controversial in British corporate culture if they are perceived as excessive.
中文： 在公司治理中，「年度股東大會」(AGM) 是公司股東每年必須參加的會議。在這些會議上，董事會報告公司的業績，股東則對關鍵議題進行投票，例如行政人員的薪酬方案。在英國企業文化中，如果薪酬被認為過高，往往會引起極大爭議。
EN： Passive Voice (be + past participle): This structure is used when the subject of the sentence receives the action rather than performing it. In this case, 'the meeting' cannot hold itself; it 'is held' by the company.
中文： 被動語態 (be 動詞 + 過去分詞)：當句子主詞是動作的接受者而非執行者時使用。在此句中，「會議」本身不會主動舉行，而是「被舉行」。
The annual report is published every March.
年度報告在每年三月發布。
EN： Adverbs of Frequency: Words like 'usually', 'always', or 'often' describe how frequently an action occurs. In sentences with a 'be' verb, the adverb typically follows the 'be' verb.
中文： 頻率副詞：如 'usually' (通常)、'always' (總是) 或 'often' (時常) 用來描述動作發生的頻率。在含有 be 動詞的句子中，副詞通常放在 be 動詞之後。
He is usually late for dinner.
他晚餐通常會遲到。
EN： In the corporate world, Annual General Meetings (AGMs) are often held at the same time each year to maintain consistency for shareholders. For many British companies, September marks the end of the summer period and the beginning of a busy financial quarter.
中文： 在企業界，年度股東大會 (AGM) 通常每年在固定時間舉行，以保持對股東的一致性。對於許多英國公司而言，九月標誌著夏季假期的結束以及繁忙財政季度的開始。
EN： The First Conditional is used to express a real possibility in the future. It follows the structure: 'If + present simple, will/can/could + base verb'.
中文： 第一類條件句（First Conditional）用於表達未來可能發生的真實情況。結構為：「If + 現在簡單式，will/can/could + 原型動詞」。
If the company hits the target, the employees will receive a bonus.
如果公司達到目標，員工將會獲得獎金。
EN： The phrase 'well over' is an intensifier used to emphasize that an amount or number is significantly higher than a specific value.
中文： 短語「well over」是一個加強語氣的用法，用來強調某個數量或數字遠遠超過特定的數值。
The renovation cost well over fifty thousand dollars.
裝修費用遠遠超過了五萬美元。
EN： Executive compensation at this scale (over $1 billion) is common in the US tech sector (e.g., Tesla) but is highly controversial and rare for a British-based company like Arm, reflecting a shift toward American-style pay structures to retain talent.
中文： 這種規模（超過 10 億美元）的高管薪酬在美國科技界（如特斯拉）較為常見，但對於像安謀（Arm）這樣總部位於英國的公司來說，這極具爭議且罕見，這反映了為了留住人才而轉向美式薪酬結構的趨勢。
EN： The Present Perfect Tense (have/has + past participle) is used to describe an action that happened at an unspecified time in the past and has relevance to the present situation.
中文： 現在完成式（have/has + 過去分詞）用於描述過去某個不確定時間發生的動作，且該動作與現在的情況有所關聯。
The news has spread quickly throughout the office.
這則消息已在辦公室內迅速傳開。
EN： The conjunction 'because' introduces a subordinate clause that provides the reason or cause for the action described in the main clause.
中文： 從屬連接詞「because」引導一個副詞子句，用來提供主句中所描述動作的原因或理由。
She stayed home because it was raining heavily.
她待在家裡，因為雨下得很大。
EN： In the UK, corporate governance standards often emphasize restraint in executive compensation compared to the US. A billion-dollar payout is highly controversial in the British business landscape, where such 'American-style' bonuses are frequently criticized by shareholders and the public.
中文： 在英國，企業治理標準通常強調高階主管薪酬應較美國更為克制。十億美元級別的報酬在英國商界極具爭議，因為這種「美式」獎金經常受到股東和公眾的批評。
重要單字附有 IPA 發音、定義、例句和互動式測驗。
在本文中： 報酬、薪酬，指員工因工作而獲得的薪水、獎金及福利。
在本文中： 衡量標準、指標，用於評估或測量表現的數據。
在本文中： 總部，機構或公司的主要行政中心。
在本文中： 目標，指預計要達到的特定水準或數額。
在本文中： 支出、款項，通常指一大筆獎金或賠償金的發放。
在本文中： 升職，被提升到更高的職位或級別。
在本文中： 適當地，以符合情況或要求的方式。
在本文中： 股東，持有公司股票的人或機構。
在本文中： 提議、建議案，正式提出的計畫。
片語包含類型標示、雙語定義、用法說明和例句。
The total value of a company's shares on the stock market.
市值
The highest-ranking person in a company or organization.
執行長
Closely connected with or dependent on something.
與…掛鉤、取決於
A place where shares of public companies are bought and sold.
證券交易所
The financial compensation received by high-level corporate officers.
高管薪酬