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BEC重要词汇 page 22 number 22absorb vt.吸收;吸引的注意;吞并;兼并We will not absorb these charges. 我们不能承担这些费用。accept vt.接受;认可;承认;承兑to accept a present from his friend 接受朋友的礼物acceptance n.接受,接纳;承认;承兑He taught with great acceptance for 40 years. 他从教40年一直很受欢迎。accommodation n.住宿,膳宿;通融;贷款Accommodation is expensive in this city. 这个城市住房昂贵。account n.叙述,说明;帐目,帐户vi.说明,解释(原因等)To demand an account清理未付款accounting n.会计,会计学;借贷对照表economic accounting of building industry建筑业经济核算actuals n.现贷administration n.管理,经营;行政机关;政府under sb.s administration 在某人的管理下adulteration n.掺假;劣等货,假货,次品The adulteration of alcohol in the wine rouse public attention.在酒中掺杂酒精引起了大众的注意。advance vi.前进,推进,取得进展n. 前进,进展;预付款You must pay for the book in advance. 你必须预先付书的钱。advertise v.为.做广告We should advertise for someone to look after our children. 我们该登个广告聘人来照管孩子们。affiliate n.附属公司,联营公司This hospital is affiliated with that university. 这个医院是那所大学的附属医院。affix n.附件,附录vi. 附贴,盖(章),签署Affix a postscript to a letter.在信后加则附言aftermarket n.后继市场,零件市场agency n.代理处,机构sole agency 独家代理 agency general 总代理 agent n.代理人,代理商My agent has power to sign my name. 我的代理人有权代我签字。aggregate a.总的,积累的 GNP 国民生产总值The money collected will aggregate a thousand dollars. 进帐总额将达一千美元。agreement n.一致,同意,协议,合同They have made an agreement about the plan. 他们在这个计划上意见一致了。alienation n.转让,让渡Alcoholism often leads to the alienation of family and friends.酗酒常常导致家庭和朋友间的疏远alienee n.受让人allocation n.拨款;分配Weve spent our entire allocation for the year. 我们把全年的经费都花完了。alms n.救济金,捐款ask for alms 募捐amendment n.修正;赔款The plan was passed without amendments 这个计划未经修改就通过了。amortization n.摊销;摊还;分期偿还Amortization of a debt.分期偿还一笔债务。amount n.数量,数额,总数 v.共计,等于Your words amount to a refusal. 你的话等于回绝了。application n.请求,申请,应用fill out an application 填写申请书annuity n.年金;养老金He have a government annuity or an annuity from the government.他从政府领取年金。apply vt.请求,申请;应用;适用The rule cannot be -lied in every case. 这规则并不适用于所有的情况。appraisal n.评价,估价,鉴定 make givean objective appraisal of 对. 作出客观的评价appreciate v.欣赏;领会;评价;感激;增值We shall appreciate hearing from you again. 我们恭候佳音。arbitrage n裁决; 仲栽. , 套汇, 套利交易【商】套利, 套汇(指在一个市场购进汇票、股票, 而在另一市场卖出, 以赚取价格的差额)arrestment n.财产扣押,扣留article n.文章;条款;物件;商品;冠词an important article of food 一种主要食品assessment n.评估;确定金额What is your assessment of the situation? 你对时局的看法如何?assessor n.评估财产的人;确定税款的人asset n.(单项)财产;(pl)资产Her one priceless asset is her unflappability.她有一点是非常难能可贵的,就是她遇事冷静。asset account 资产帐户assets income 资产收益What is your income from your job? 你工作的收入是多少?assets settlement(n.沉降, 解决, 结算, 殖民, 殖民地) 资产决策Repeated urge for settlement.再次催促结帐。assign v.指派,指定;分配,过户;转让assigna day for a meeting 确定开会日期 be assigned to a new post 被派到新的工作岗位assignment n.分配,指派;(分配的)任务;(布置的)作业;转让He has got a new assignment. 他得到一项新任命。attorney n.代理人,被委托人 power of attorney 委托权; 委任书auction n/vt.拍卖 A public sale; an auction.公开出售;拍卖auditing n.审计;查帐;决算Ive had ten years experience of auditing work.我有十年的审计工作经验。avail n.效益;营业收入Im afraid my help didnt avail you much. 恐怕我的帮助对你用处不大。average n.平均,平均数,一般水平a. 平均的,中等的,平常的v. 平均为 What is the average rainfall for August in your country? 你们国家八月份的平均降雨量是多少?recognizance n.律保证书, 保证金, 保释金He was granted bail on his own recognizance of 1,000他自己付了1,000英镑保证金后获保释balance vt.使平衡;使收支平衡n.天平;平衡;结存,差额My accounts balance for the first time this year! 我的帐上今年第一次出现收支平衡!ban n./vt.禁止;禁令,取缔/ 巴恩(罗马尼亚货币名)Smoking is banned in school. 在学校禁止吸烟。bank n.银行;岸;堤Central Bank of China中央银行banker n.银行家Let me be your banker. 口你需要多少钱,我借给你。Are you a lawyer or a banker?你是律师还是银行家?banking n.银行业,银行学He is studying banking.他正学习银行业务。bankrupt n.破产者 vt.破产The company went bankrupt because of its poor management. 那家公司管理经营不善而破产。bankruptcy n.破产To file a petition in bankruptcy提出破产申请bargain n.交易;便宜货This jacket is a real bargain at such a low price. 这件夹克衫这么便宜,真划得来。barter n.物物交换,以货易货,实物交易Can we do a barter trade?咱们能不能做一笔易货贸易呢?bear n.熊,空头v.忍受;承担;生育;结(果实)He is such a bear that nobody likes him. 他是一个粗鲁无礼的人, 没有人喜欢他。bearer n.持票(指支票、票据、汇票等)的人;带信人;持信人a.(持票人)可转让的;开给持票人的The cheque is payable to bearer向持票人付款的支票bearish a.(行情)看跌的,卖空的a bearish effect on the stock market 一种使股票(证券)下跌的影响beneficiary n.受益人The beneficiary of a will.公司每周汇出保险赔偿费的支票。bid v.投标;出价;报价He bid $5 for an old book. 他为一本旧书出价5美元。bidder n.(拍卖时的)出价人,报价人;投标人The gold watch went to the highest bidder.那只金表卖给了出价最高的买主bill n.帐单,清单;钞票;票据The bill this week is too big for the Blacks to pay. 布莱克一家本周的帐单数目太大付不起了。binder n.临时契约;装订工Your book is still at the binders.你的书仍在装订之中。blanknote a blank cheque open cheque n.空白支票board n.木板;伙食;董事会 vt.上飞机(或船、车)His uncle is now on the Board. 他叔叔现在是董事。bond n.契约;债券;联结;监禁These two different materials wont bond together. 这两种不同材料粘合不起来。bonded a.有担保的,保税的;抵押的bonded wood 粘合的木材 a bonded debt 债券债务bonus n.额外津贴;奖金;红利The workers got a Christmas bonus. 工人得到圣诞节奖金。booking n.订货;未交订货;记帐All bookings must be made by post. 所有预约都必须用信函形式。boom a.高涨;繁荣,兴旺Business is booming. 生意日趋繁荣。borrow v.借,借入English has borrowed (words) from many languages. 英语借用了许多语言的词。borrowing n.借款;贷款After all, this is a form of borrowing.毕竟,这其实也是借钱。bottleneck n.瓶颈;妨碍生产的卡脖子环节At five oclock in the afternoon the city streets are a series of bottlenecks. 下午五点市中心的街道就成了拥挤不堪的窄路。brainstorm vt.动脑筋,出主意,想办法I must have had a brainstorm. “我一定是一时头脑发热。band n.商标,牌子 vt.打烙印.于The bands latest record该乐队最新录制的唱片break v.打破;破坏;中断;(物价等)暴跌;倒闭 n.(课间或工间)休息时间;破产;倒闭If you break that vase youll have to pay for it. 假如你打碎那花瓶, 你得赔偿。break-even n.保本的,不亏不盈的,得失相当的,收支相抵的Last year the company only just break even.该公司上年度不盈不亏。broke a.破产的His health broke down because his business broke up.因为他的生意失败,他的身体垮了。broken a.破了的,破碎的Children from broken homes; a broken marriage.来自破裂家庭的孩子们;破裂的婚姻bubble n.高风险投资;泡,水泡“Most people live in a bubble. “很多人生活在泡影里。broker n.经纪人“I share my office with another broker.我和另外一个经纪人,合用一间办公室。brokerage n.经纪人(或中间人)业务;付给经纪人的手续费,佣金,回扣My brother have his hand full with his brokerage business.我的兄弟忙于自己的经纪业务。budget n.预算a family budget 家庭收支预算 budget plan 分期付款bulk-cheap n.薄利多销bull n.公牛;粗壮的人;买空bull and bear markets牛市与熊市 bull and bear operations多头交易与空头交易bullish n.股票行情看涨的;物价上涨的a bullish market 看涨的行情 We are very bullish on China.我们十分看好中国。business n.商业,生意;事务Business has been bad this year. 今年生意很糟糕。by-low n.公司章程;细则;附件call v.称为;叫喊;打电话;n.喊叫;访问;(一次)通话;付款要求(通知书)canverasser n.挨户推销商品的的推销员capacity n.容量;能力;生产量That bowl has a capacity of two pints. 那只碗的容量有两品脱。capital n.首都;资本;大写字母 a.主要的,基本的;资本的The Smith Company has a capital of 30.000.史密斯公司有3万美元的资本。capitation n.人头税;按人头收费;按人计算capitation grant 按人计算的补助费cargo n.货物,船货Booking balance of cargo difficult try combining competitor cargo.剩余货物很难订到舱位,可试联合同行将货物拼装。carriage n.马车;(铁路)客车车厢;运输;运费carriage forward 运费未付carriage paid 运费已付cash n.现金,现款 v.兑现,付现I have no cash on me. May I pay by check? 我没带现款, 我可以用支票付款吗?cashier n,出纳员A cashier takes and gives out money in a bank or shop. 出纳员在银行或者商店里收付钱款。ceiling n.天花板;最高限额he hated painting the ceiling.他不愿意把天花板上刷上油漆。certificate n.证书;单据Inspection Certificate of Origin产地检验证书change n.改变;零钱 v. 改变;兑换;更改I gave him a pound, and he gave me 20 pence change. 我给了他一英镑,他找了我20便士的零钱。charge n.收费;费用;指控;充电 v.控告;索价;充电Please charge these purchases to my account. 请将这些购货价款记在我的账上。check n.检查,核对;支票 v.检查;核对;制止You should check your bicycle before you ride it. 你在骑自行车之前应该检查一下。cheque n.支票circulate vt.循环;流通;流传The blood circulates round the body. 血液在体内循环。circulation n.循环;流传;流通;报刊等发行量This magazine has a circulation of over 1000000. 这份杂志的销售量超过了一百万份。claim vt.声称;要求;索赔 n.要求;主张;断言He claimed that he had done the work without help. 他声称没有得到帮助而完成了这项工作。clause n.(合同)条款The clause in the contract is insusceptible of another interpretation. 合同中的这条规定是不能有其他解释的。clearance n.甩卖;调节贷款;交换票据等Let me tell you some details about clearance.让我告诉你一些通关的细节。client n.委托人;顾客Asking what a client wants询问客人的要求closed a.关闭的;停止营业的He closed his business.他结束了生意。closedown n.倒闭;停业The efforts on closedown and suspension of small sugar refineries,and small paper mills are also being carried out in steps. 关停小糖厂、小造纸厂的工作也已逐步展开。C.O.D(=cash on delivery) n.货到付款Our payments are cash on delivery我们的付款方式是货到付款.collapse v./n. 倒塌;崩溃;价格暴跌;倒闭,破产If you work too hard, your health may collapse.如果你工作太累的话, 你可能病倒。collect v.收集;领取;收税;收帐Before you begin to make a speech, you should collect your thoughts and ideas. 在你开始讲话之前, 你应当集中你的思想和意念。collection n.收集;募捐;收藏品;收款,收帐Associate banker of collection代收银行commerce n.商业;贸易Our country has been trying to broaden its commerce with other nations. 我国一直在努力扩大与其他国家的贸易往来。commercial n.商业广告 a.商业的,商务性的Commercial letter of credit.商业信用证。commission n.委员会;佣金;手续费;授权;代办;委托on everything they sell, as well as a salary. 大商店有些店员不仅有薪金, 而且还可抽取所售货物百分之十的佣金。commodity n.商品;日用品The prices of the -ties are quite stable this year. 今年各种物价相当稳定。compensate v.赔偿,补偿We ll compensate you for the damaged goods.对于破损的货物我们会加以补偿。compensation n.报酬;赔偿金Agree to do compensation trade同意进行补偿贸易compete vi.竞争,比赛Five children competed in the race. 五个孩子参加赛跑。competition n.竞争,比赛What is your competition offering? 你的竞争者提出的条件是什么?competitor n.竞争者There were 12 competitors in the two-hundred-metre dash. 有十二名选手参加二百米赛跑。complain vi.抱怨,申诉She is always complaining about something. 她总是怨天尤人。complaint n.抱怨,诉苦;申诉He poured out his complaints before me. 他在我面前倾诉苦衷。complex a.复杂的,综合的 n.综合企业,综合体His political ideas were too complex. 他的政见太令人费解。concern vt.涉及;关心;挂念 n.关系;关心,担忧;公司,商号,企业That doesnt concern me. 那与我无关。conglomerate n.联合大企业The firm has been taken over by an American conglomerate.该公司已被美国一企业集团接管。consignment n.寄售;发货;委托;交运货物We usually only order goods on consignment. 我们通常只能订购寄售的货物。consume vt.消费,消耗The paper has consumed. 纸已用光。consolidation n.企业合并consolidation of power under central control.在中心的控制下权利的巩固。consumer n.消费者index number of consumer price消费品价格指数consumerism n.保护消费者利益主义;商品的消费和销售性服务consumption n.消耗,消费The petrol consumption of the big car as very high. 这辆大的小汽车耗油量很大。container n.容器;集装箱package in a container.包装起来放入集装箱。containerization n.集装箱化contract n.合同;契约;承包 v.定合同;收缩a breach of contract 违反合同contract for/of purchase n.购货合同contract for/of service n.劳务合同 contract interest n.放定利息 contract life n.合同有效期contractor n.承包人;承包商No matter what I said, the contractor stood firm.不管我说什么,合同人毫不让步。contributor n.捐助人,纳税人controller n.主计员;总会计师Can you assist the stock controller in counting the stock?你能帮助库存管理员清点存货吗?convertible a.可兑换的,可兑现的The dollar is convertible.美元可以自由兑换。conveyance n.(不动产等的)转让,让与;转让证书absolute conveyance 无条件让渡copyright n.版权,著作权He retained the copyright of his book. 他保留此书的著作权。corporation (股份有限)公司;法人build up a corporation 建立一家公司cost n.成本,费用;代价 v.值(多少钱);花费cost and freight (C.F.) 离岸加运费价cost insurance and freight (C.I.F.) 到岸价格costing n.成本会计,成本核算Another wedding?! Thest wedding gifts are costing me a lot.又是一个婚礼?!这些贺礼真花钱。counseling n.顾问服务Why do not you look into counseling service?为什么不到咨询服务中心去咨询一下呢?counterfeit n./v.伪造,假冒,假货,伪劣品counterfeit emotion; counterfeit money; counterfeit works of art; 虚假的感情;伪币;伪造的艺术作品counterfoil n. 支票存根, 票根, 存根cover vt.盖,覆盖;包括,论及;负担支付,弥补,补空,冲销 n.盖子,封面She covered the table with a cloth. 她用一块布把桌子罩起来。credit n.信贷,信誉;学分 vt.信任,计入贷方Do you give credit to what the man said?你相信那人讲的话吗?crisis n.危机,紧急关头at a crisis 在紧急关头 face a crisis 面临危局curb vt.制止,控制,抑制 n.海外证券市场We must curb inflation.我们必须控制通货膨胀。currency n.货币a paper currency 纸币custom n.习惯;(pl)海关,关税It is the custom with of the local people to do so. 这种作法是当地人的习惯。cutback n.削减生产,削减人员cycle n.周期;循环;自行车 vi骑自行车;循环He cycles to school every day. 他每天骑车上学。damage vt./n.毁坏,损害 n.(常pl)损害赔偿费The earthquake damaged several buildings. 地震使一些建筑受到了破坏。dead a.死的,无生命的,无感觉的;不景气的,呆滞的,停顿的Let the dead bury the dead. 谚既往不咎; 不念旧恶; 过去的事, 就让它成为过去吧。deal v.处理,安排;给予 n.交易,买卖call it a deal 俚就这样决定; 一言为定dealer n.买卖人,商人;经销商,证券商a furniture dealer 家具商debenture n.债券;信用债券;(海关)退税凭单Issue of debenture or debenture issue发行公司债券debit n.借方,借项;记入借方的款项Is this item a debit or a credit?这笔帐属於借方还是属於贷方?debt n.债务,借债clear a debt 还清欠债 pay ones debts 偿付债款debtee n.债券人debtor n.债务人;借方I am your debtor.我是你的债务人。 debt-redden n.负债累累deduct v.扣除,减去deduct the tax from the paycheck 从薪金中扣除税款default n./v.拖欠,违约In default on a loan.拖欠贷款defect n.不合格产品Defect which can be easily seen能容易地看清的缺陷deficit n.亏损,亏空;赤字,逆差Run up a foreign trade deficit招致外贸赤字delivery n.投递,交送,交付;交货immediate delivery 立即交货delivery on arrival 货到交付demand vt./n.要求;需要;需求This work demands your attention 这工作急需你去做。departure n.离开,出发;新业务The departure of the train was delayed. 火车开出的时间推迟了。deposit vt.存放,储蓄;使沉淀 n.存款;押金;沉淀物She deposited her money in the bank. 她把钱存在银行里。depreciation n.折旧;价值下降depreciation of fixed asset 固定资产折旧depression n.萧条,不景气She inclines towards depression.她动不动就情绪低落。description n.描述,形容;种类He gave a description of what he had seen. 他描述了他所见到的一切。devalue n.贬值We had to devalue last year.去年我们不得不使我们的货币贬值。difference n.差别,差异;差额They have had a difference. 他们有所争论。direction n.方向;指令;(pl.)用法说明Full directions inside. 内附详细说明书。director n.主管,主任;董事;导演He is one of the directors of the company. 他是这个公司的董事之一。discount n.折扣,折价;贴现They give 10% discount for cash payment. 现金付款, 他们给以九折优待。dishonour n./vt.拒付To dishonour a cheque.支票退票。disinflation n.反通货膨胀dissolution n.解除(契约);解放the dissolution of marriage 解除婚姻display vt./n.展览,陈列;展销;显示The childrens work was displayed on the wall. 孩子们的作品在墙上展出来了。distrain n.为抵债而扣押If he doesnt pay, will the court distrain upon him?如果他不付款,法院会扣押他的财物吗?distribute vt.分发,分配;分布to distribute books to students 给学生发书distribution n.分发,分配;分布the distribution of wealth 财富的分配dividend n.股利,股息;红利The company raised its dividend by 10%.公司提高股息10。docking n.扣工资The management keeps docking things off from our wages.资方总是克扣我们的工资。dole n.失业救济Ive been on the dole for six months.我已领了六个月的失业救济金。downpayment n.预付定金draft n.草稿,草图;汇票 vt.起草a draft for 100 yuan on the bank 一张向银行支取100元的汇票drawback n.收回退税,退税A customhouse certificate providing for the payment of a drawback.退税凭单允许支付退税的海关证明drawing n.图画;素描;画像;开发票,提款;提存Drawing is my favorite lesson. 画图画是我最喜欢的课程。due a.预定的;应付的;到期的;应有的When is my salary due? 什么时候付我工资?dump vt.倾倒;倾销This towns a real dump.这个城市真是又脏又乱。duty n.职责,义务;税The children send their duty to their teachers. 孩子们对他们的老师很尊敬。earning n.(常pl)收入,收益;利润She is earning a good wage.她工资不菲。economics n.经济学He majors in economics.他主修经济学。economy n.经济;节约In the long run, it is aneconomy to buy good quality goods. 从长远观点来看, 买质量好的物品还是合算的。embezzle vt.贪污,盗用;挪用(公款,公物等)embezzle publicfunds 挪用公款employ vt.雇佣;使用How many workmen do you employ at your factory? 你们厂雇用多少工人?employee n.雇员There are 30 employees in his firm. 他的公司有30名雇员。employment n.雇佣;职业;使用He left his home to look for employment. 他离家去找职业。endorse n.(支票、汇票等)背书,背署;批注endorsee n.被背书人endorsement n.背书(支票、汇票等);签名;保险批单on board endorsement 已装船背书enter v.进入,加入;登记;报名;过帐;报关The idea never entered my head once. 我从未有过这个念头。enterprisen.事业心;企业(单位)manage an enterprise 管理企业entry n.报关手续;报关单;入帐 a street with a No Entry sign 有“不得进入”标志的街道evaluate vi.评价,评估I can not evaluate his ability.我不能评价他的能力。evasion n.逃避,偷漏(税)The foxs clever evasion of the dogs. 狐狸狡猾地躲避狗。exchange v.交换;交流;兑换 n.交换;交流;兑换;交易所She didnt really like the hat, but it couldnt be exchanged. 她并不十分喜欢那顶帽子, 但却无法退换。excise n.国内商品(烟酒等)税;消费税commodity excise 商品消费税 retail excise 零售消费税ex-dividend n.无股利,无利息Ex Dock Duty Paid目的港码头完税交货价executor n.遗嘱执行人The executor shared out the estate.遗嘱执行人把遗产分给各人。exemption n.豁免,免税额legal exemption from liability for damages.免除对损失进行赔偿的责任和义务。expenditure n.支出,开支burden of educational expenditure教育费用的负担expense n.花费,经费;(pl)费用The expenses foot up to $50. 费用共计五十美元。expire v.期满,终止My passport expires in a month. 我的护照再过一个月就到期了。export vt.出口,输出 n.出口,出口商品They are engaged in import and export. 他们做进出口贸易。external a.额外的,外加的,超额的 n.(常pl)额外的项目、费用等external tax 进口税failure n.失败,不及格;失败者,失败的事;失灵,故障;破产,无支付能力Failure is the mother of success. 失败是成功之母。fair a.公平的,相当的,浅色的 n.定期集市;博览会;交易会You must play fair. 你必须公正处事。;你必须正大光明地比赛。fake n.伪劣品The painting looked old but was a recent fake. 这幅画看上去年代久远,实际是最近的一幅赝品。fax n.传真Our fax cannot transmit to your fax machine.我们无法把文件传到你们的传真机。finance n.财政(学),金融 (pl)财源,资产 v.资助,筹措资金;理财People who work in banks know about finance. 在银行工作的人懂金融。financial a.财政的,金融的Mr Danial is our financial adviser. 丹尼尔先生是我们的财政顾问。financier n.资本家,金融家a financier who works in one of the banks in the City of London.在伦敦城的一家银行上班的金融家。financing n.筹资,资金供应What is the source of your outside financing?贵方向外筹措资金的渠道是什么?fiscal a.国库的,财政的,金融的,会计的the governments fiscal policy 政府的财政政策float vi.漂浮;浮动The smell of roses floated around. 玫瑰花的芳香在四周飘荡。floorwalker n.巡视员 (百货商店)巡视员, 招待员a floorwalker is called a shopwalker in England. floorwalker在英格兰被叫做shopwalker。flourish v.繁荣;兴旺Those plants are flourishing. 那些植物长得茂盛。in full flourish 盛极一时; 在全盛期fluctuation n.波动,(价格)涨落Price include yours 3% but subject freight fluctuation.价格包括贵公司3%佣金,但需按运费的浮动而定。foot-note n.脚步,足迹We enclose our price-list and would ask you to kindly note the signatures at foot.谨奉上价目表。同时请留意文末的签名笔迹。foundation n.建立;基础;基金会The Gulbenkian Foundation gives money to help artists. 古尔班基基金会给艺术家以资助。franchise n.特许;特权;专卖权,特许权Its franchise expires on May 31, 2003.其专营权会于二零零三年五月三十一日届满。franchisee n.特许经营人Route 3 (Country Park Section) is managed and operated by the private sector franchisee. 三号干线(郊野公园段)现由专营公司根据专营权规定负责管理及运作。franchiser n.给别人经营联营特许权的公司或制造厂freight n.货运;(货运的)货物;运费The freight is included in the account. 运费包括在帐内。fund n.基金 (pl)资金 The project was abandoned for want of funds. 这个计划因为缺少资金而作罢。futures n.期货,期货交易Speculating with Stock Index Futures 如何以股价指数期货投机?gain v.获得;获益;增加;(钟、表)走快 n.获利,盈余;增加,(价格、价值

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