demerger的音標是[d??m??(r)??]，基本翻譯是分立、分離。

記憶技巧：de-表示“分離”，merger表示“合并”，結合起來就是“分離”。

demerger這個詞的詞源可以追溯到拉丁語“de” (表示“分離”)和“mergere” (表示“沉沒”或“陷入”) 。它的意思是“分離、分立”。

變化形式：名詞形式為demerger，動詞形式為demerge。

相關單詞：

1. merger (合并) - 這個詞來源于merge (合并)，與demerge相反，表示兩個或多個公司或組織的結合或一體化。

2. split (分裂) - 這個詞來源于split up (分開、分裂)，描述了個人或團體之間的分離。

3. divorce (離婚) - 這個詞來源于拉丁語的divorciere (分離)，表示婚姻關系的結束。

4. dismember (肢解) - 這個詞來源于dis- (表示“分離”)和member (成員)，表示將一個整體分解為部分。

5. dissolve (解散) - 這個詞來源于dissolve in tears (因哭泣而溶解)，表示組織的解散或分崩離析。

6. secession (分離) - 這個詞來源于拉丁語的secedere (離開、脫離)，表示一個團體或國家從另一個團體或國家中分離出來。

7. separation (分離) - 這個詞來源于separate (分開的、分離的)，表示個人或事物之間的分離或隔閡。

8. dissever (切斷) - 這個詞來源于dis- (表示“分離”)和sever (切斷)，表示切斷、割裂。

9. decamp (撤離) - 這個詞來源于法語，意為離開，通常指在緊急情況下離開某個地方。

10. disentangle (解開) - 這個詞來源于dis- (表示“分離”)和entangle (糾纏)，表示解開復雜的關系或混亂的情況。

常用短語：

1. demerger company 分拆公司

2. demerger plan 分拆計劃

3. demerger transaction 分拆交易

4. split-off 分拆

5. spin-off 分拆

6. split-up 分裂

7. break-up 分裂

雙語例句：

1. The board of directors has approved a plan to demerger the company"s assets into two separate companies. (董事會已批準將公司資產分拆為兩個獨立公司的計劃。)

2. The company is considering a spin-off to separate its technology division from its traditional business operations. (該公司正在考慮將技術部門與其傳統業務分開。)

3. The demerger transaction has been completed successfully, and the two newly formed companies are now operating independently. (分拆交易已成功完成，兩個新成立的公司現在正在獨立運營。)

4. The split-up of the company has resulted in two new businesses that are now thriving. (公司的分裂導致產生了兩個新的業務，現在這兩個業務正在蓬勃發展。)

5. The company has decided to break-up its operations into separate divisions to better serve its customers. (公司決定將其業務分成幾個不同的部門，以便更好地服務客戶。)

6. The demerger plan has been implemented successfully, and the company is now operating as a separate entity with its own identity and mission. (分拆計劃已成功實施，現在公司作為一個獨立的實體運營，具有自己的身份和使命。)

7. The company is considering a spin-off of its subsidiary to create a separate publicly traded company. (公司正在考慮將其子公司分拆為一家單獨的公開上市的公司。)

英文小作文：

The demerger of a company is a crucial process that separates the company into two or more separate entities, each with its own identity and mission. This process can be beneficial for shareholders, employees, and customers as it allows each entity to focus on its unique strengths and opportunities.

In my opinion, the demerger of a company can be a positive step towards creating more competitive businesses that are able to better serve their customers and grow their revenues. By separating the company into separate divisions or companies, each one can focus on developing its own unique products or services, while still maintaining a strong corporate culture and values.

However, the demerger process can also be challenging, as it requires careful planning and execution to ensure a successful outcome. It is essential to communicate clearly with all stakeholders, including employees, customers, and shareholders, to ensure they are aware of the changes and their impact on the company.

Overall, the demerger of a company can be a positive development that creates new opportunities and growth for all involved. It is important to carefully plan and execute the process to ensure a successful outcome that benefits all stakeholders.