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BEC中级词汇精选(1)absorbv. 承受,承担 支付 并吞,兼并,吸收短语be absorbed by 被吞并;为所吸引be absorbed in 全神贯注于;一心从事,热衷于例We will not absorb these charges. 我们不能承担这些费用。The company will absorb all the costs. 公司将负担一切费用。They have disagreement on whether or not to absorb those small enterprises. 在兼并小企业上,他们存在分歧。BEC中级词汇精选(2)abstractn. 概要,摘要 清单v. 摘要,节略短语transit abstract 中转货物摘录 abstract of posting 过账分类表make an abstract of 把的要点摘录下来例The secretary is included at the top of the report. 秘书将演说做一摘要。A abstract is included at the top of the report. 报告书前加上摘要。acceptorn. 承兑人,受票人例The bill of exchange was signed by the acceptor.汇票由承兑人签字。accessn. 接近(或进入)的机会,享用权 市场销路 进入市场v. 使用 获取,使用科技手段取得(货物或信)短语give access to 接见;准许出入 access to market 进入市场的机会;进入市场例He has access to classified material. 他有权使用已归类的材料。accommodationn. 设施 住宿 贷款短语book accommodation at a hotel 向旅馆预定房间 luggage accommodation 行李舱accommodation address 临时通信地址例There traveling businessmen found accommodation at moderate terms. 旅游的商人感到那儿的膳宿费是公道的。Please write to my accommodation address. 请把信寄到我的临时通信地址。BEC中级词汇精选(4)achievev. 获得或达到 实现,完成短语achieve ones purpose 达到目的 achieve success 获得成功例The company has achieved all its goals this year. 这个公司今年已经实现了所有的奋斗目标。acknowledgev. 承认,公认,公证 感谢 确认(表示收到)acknowledge a deed 公证一项契约 acknowledge (the receipt of) a letter 表示收到来信acknowledge the corn 【美俚】承认为事实,认输,甘拜下风 acknowledge a favor 答谢所受到的关照He acknowledge that the purchase had been a mistake. 他承认购买那东西是个错误之举。They have acknowledged receipt of the letter. 他们已确认收到函件。acknowledgementn. 确认函件短语acknowledgement of debt 债务确认书例I didnt receive an acknowledgement of my application. 我没有收到关于我的申请书的确认信。acquirev. 获得,取得 购入,取得所有权短语acquired surplus 额外收益(非来自日常业务)例It is out of necessity to acquire a good knowledge of business. 学好商务知识十分必要。Madison plc. is hoping to acquire Rosewall Holdings.麦迪逊公共有限公司希望收购罗斯华尔控股公司。We seem to be acquiring a reputation for efficiency. 看来我们正逐渐赢得高效率的声誉。acquisitionn. 收购 被收购的公司或股份短语cross-border acquisition 国外收益 lump-sum acquisition of subsidiary stock 总价采购non-cash acquisition of subsidiary stock 以非现金资产取得子公司股本real estate acquisition 不动产购置 stock acquisitions 股票购置例The acquisition of wealth usually takes time. 获取财富总需要时日。The recession forced Fitzroy to sell some of his recent acquisitions.经济衰退迫使菲次罗伊出售部分最近收购的项目。He is a valuable acquisition to the team. 他是队中一个不可多得的队员。BEC中级词汇精选(5)across-the-boardadj./adv. 全体,全面例The drop in sales applies across-the-broad. 销售额全面下降。They have decided to increase prices by 4% across-the-board. 他们决定全面提高价格4。actingadj. 代理的短语the acting manager 代理经理activeadj. 活跃的 流通的短语active capital 活动资本 active market 交易频繁的市场active money 流通货币例The recession has reduced the amount of active money. 经济衰退已使流通中的货币减少。activityn. 业务类型 工作,业务具体活动 pl. 领域 活动范围短语auxiliary activity 附属业务 financing-activities 财务活动contributing cost activity 分成成本活动 occupational activities 职业性活动operation activity 维护,保养;(设备的)运行actualadj. 真实的,实际的,确实的短语actual loss 实际损失 in actual business activities 在实际商务活动中the actual state of affairs 目前的形式例The actual cost of repairs was a lot less than we had expected.实际的修理费用比我们预期的要低得多。BEC中级词汇精选(6)actualsn. 现货,实货(相对于期货) 实际数字例这些是去年的实际营业额。adaptv. 修改,改编 改装 适应短语adapt for 使适合于,为改编 adapt from 根据改编 adapt to 使某事物适应或适合例Here is a letter adapted from Business, Philadelphia Bulletin, March 9, 1973.这里摘登一封回信,刊登在1973年3月9日费城公报的“商务专栏”上。adjournv. (将会议、审讯等)延期 休会例The chairman adjourned the meeting until the following day. 主席宣布休会,明天复会。The conference was adjourned to allow the participants to contact their companies.会议暂停,以便与会者和各自公司联系。adjustv. 调节 修改 核算(盈亏),精算短语adjust the accounts 清理账目 adjust the losses 评定损失 adjust the errors 校正误差例He adjusted himself very quickly to the business environment of the country.他使自己很快适应了这个国家的商业环境。The sales figures have been adjusted slightly. 销售数字已稍作修正。The claim is being adjusted. 索赔金额正在理算中。ad man广告经理(非正式)例Johnson works as an ad man for a television company. 约翰逊任一家电视公司的广告经理。BEC中级词汇精选(7)administrationn. (公司或商业活动的)行政管理短语under somebodys administration 在某人的管理下during the administration of somebody 在某人的任期内economic planning administration 经济计划管理 fiscal administration 财政管理personal administration 劳务管理 administration of the fund 资金管理例We must reduce the amount of tine and money spent on administration.我们必须减少用于行政管理的时间和金钱。The administration of employees expense accounts is very time-consuming.雇员开支账目管理耗费的时间多。adoptv. 采纳,批准短语adopt a new technique 采用新技术 adopt a resolution 决议 adopt a new idea 采纳新意见例The resolution was adopted by a vote of 180 in favor to 10 against it.决议案以180票对10票获得通过。adoptionn. 采纳,采用 选用新产品例At the meeting they discussed the proposals up for adoption.他们在会上讨论即将实行的各项建议。We have had a number of adoptions in most of our major markets.大多数主要市场都有不少人选用我们的产品。advancen. 预付款,垫款 v. 提高,增加 预付短语in advance 提前 advance bill 预付票据 all-out advance 市价全面上涨bank advances 银行贷(出)款 price advance 涨价,提价 advance by overdraft 透支例I asked for an advance on my wages. 我要求预付工资。Shares advanced today. 今天股价上涨。Can you advance me $100? 你能预付我100美元吗?advertisev. 公布,通告 做广告短语advise for 登广告;登招请(待聘等)广告例The company advertised for a new secretary. 公司登广告招聘一名新秘书。The new sales job was advertised this week. 本周做了招聘销售员的广告。I advertised him of my plans. 我把我的计划通知了他。We advertised through the press. 我们通过报纸宣传。BEC中级词汇精选(8)advertisementad (简写) n. 广告,布告 出公告,做广告短tombstone advertisement 证券发行公告;证券经销人名单commercial advertisement 商业广告 publishers advertisement 出版商广告classified advertisement 分类广告 television advertisement 电视广告例It has many advertisements and many different sections on Sunday Paper.星期日报有很多广告和许多栏目。The best way to sell your car is to put an advertisement in the local paper.在当地报纸刊登广告是出售汽车的最好办法。advertisingn. 广告业 做广告 adj. 广告的,与广告有关的短语point-of-purchase advertising 零售商说明其经营业务的广告标志price advertising 价格广告 advertising expense 广告费 keyed advertising 广告索引institutional advertising 建立永久声誉的广告 local advertising 区域性广告例Advertising is one of the biggest businesses in America. 广告业是美国最大的行业之一。Cigarette advertising has now been banned on television. 当局已禁止在电视上做香烟广告。affordv. 买得起,承受得住 承担费用例We really cant afford a new car. (We really cant afford to buy a new car.)我们实在买不起新车子。I cant afford to lose the goodwill of our customers. 我承担不起失去顾客信任的后果。The land affords wheat. 这地出产小麦。after-sales service售后服务(常用于汽车、电脑、家用电器等耐用消费品)例We offer a free after-sales service for the first twelve months after purchase.在购后的12个月内我们提供免费售后服务。agendan. 议事日程短语place/put something on the agenda 把某事提到日程上来approved agenda 审定议程(最后通过的会议议程) provisional agenda 临时议程例The agenda will be sent out in advance of the meeting. 议程将在会议前发出。“They share with them an agenda beyond the immediate goal of democratization of the electoral process.” (Daniel Sneider)“除了实现选举过程民主化这一近期目标以外的他们之间的议事日程。”(丹尼尔*斯奈德)BEC中级词汇精选(9)agentn. 代理人,代理机构 经纪人短语a travel agent 旅行代理商 an insurance agent 代理保险商 universal agent 商业全权代理人例My agent has power to sign my name. 我的代理人有权代我签字。We are looking for an agent in the Middle East. 我们正在寻求中东的代理机构。agreementn. 协定,协议 契约短语come to an agreement 达成协议;取得一致意见 enter into/conclude an agreement 订约reach/make an agreement达成协议;取得一致意见 by agreement 同意,依约in agreement with 符合,照,同意;(和)一致例The supermarket chain has signed an agreement with a Japanese trading company.该连锁超级市场与一家日本商行签订了协议。It is reported that an agreement has been made between the two major oil companies.allocatev. 分配,配给短语allocate shares 非配股份allocate rations for a week-long business trip 分配一星期外出商务旅行的定额。例That space has been allocated for a new business center.这块地皮已经拨作建一座新的商业中心。We have allocated costs equally among all members of the department.我们将成本平均分摊给部门里的全体成员。allowancen. 不用付税的津贴,补贴 折扣,折价短语at no allowance 无限制,尽性地 put somebody on short allowance 限制(某人)供应量expense allowance 预算拨款 make an allowance to 给补贴费,给零用钱family allowance (工资外的)家庭津贴 free allowance 免费额(重量、价费等)obsolescence allowance 折旧 make allowance(s) for 考虑到;体谅,原谅例The carriers made an allowance of 5% for late delivery.运输公司因迟延交货而需要付出5的折扣。Every clerk was given a petrol allowance of 30p per mile.公司发给每个职员每英里30便士的汽油津贴。amalgamatev. 合并例The two firms are amalgamating to increase productivity and save running costs.两家公司正在进行合并,以提高生产率和节约营运成本。BEC中级词汇精选(10)amalgamationn. 合并,重组短语amalgamation of companies 公司合并ambitionn. 强烈的欲望 进取心,雄心短语burn with an ambition 野心勃勃例One of his ambitions is to become the President of the Motor General.他的抱负之一是当通用汽车公司的总裁。amortizev. 分期付款(欠款的利息)例I intend to amortize the total cost of the car over three years.我打算用三年时间分期偿还汽车的所有费用。analyzev. 分析,研究短语analyze into 把分解成例The manager tried to analyze the cause of our defeat.经理努力设法分析我们失败的原因。analysisn. 分析,分析结果的报告短语financial ratio analysis 财务比率分析 flow-of-funds analysis 资金流量分析feasibility analysis 可行性分析 income-expenditure analysis 收支分析例Close analysis of the sales figures shows the regional variations.仔细分析销售数字,就可以看出情况因地区而异。I suggest we carry out an analysis of our overseas markets. 我建议对我们的海外市场进行分析。BEC中级词汇精选(11)短语analyst-programmer 程序分析人员 investment analyst 投资分析家financial analyst 财务分析家例Wed better employ an analyst to look at the financial results.我们最好聘请分析员研究财务结果。annualadj. 每年的,按年度计算的短语annual income 年收入 annual return 年度报表 annual general meeting (AGM) 股东年会annual report 年度报告,年报(按照法律规定,公司董事必须向公司成员及股东提供年报,内容包括财务结果等)anticipatev. 预定 占先,抢先 预支,提前使用 期待短语anticipate ones income 预支收入 ardently anticipate 殷切地期望confidently anticipate 满怀信心地期望例We anticipated our competitors by getting our products onto the market first.我们赶在竞争对手之前,先把产品推向市场。A man who always anticipates his income can never save or become rich.总是预支工资,寅吃卯粮的人,永远不能储蓄或成为富人。She anticipates his arrival with much pleasure. 她万分高兴地期待他的到来。He tried to anticipate all my needs. 他设法将需要的东西预先准备好。appealn. 吸引力短语snob appeal 商品对势力顾客的吸引力(如高档,稀奇或进口商品)eye-catching appeal 具有动人的吸引力(指封面设计,推广资料等)make an appeal to somebody 引起某人兴趣例Does the idea of working for a venture company appeal to you?你有没有兴趣到合资企业去工作?applyv. 申请,请求 应用,运用短语be applied to 适用于,与接触 apply for 申请,请求;接洽apply something to 把施于;把运用于 apply to 向询问,向接洽例She applies all her money to her mortgage. 她把所有的钱都用来付抵押贷款。We intend to apply economic sanctions. 我们打算实施经济制裁。BEC中级词汇精选(12)applicantn. 申请人 (保险的)投保人短语loan applicant 申请借款人 patent applicant 专利申请人job applicant 求职人员 an applicant for a position 求职者例We had over 200 applicants for the sales job. 我们的销售职位有200多名申请人。Applicants for export licenses should contact the Ministry of Foreign Trade.出口许可证申请人应与外贸部联系。applicationn. 申请 实施 申请书短语application form 申请表 a job application 求职书on application to 向函索,索取;申请 credit application 信用证申请书例The unemployed engineer wrote a dozen applications for jobs but go nothing.失业的工程师一连写了十几封求职信,但一无所获。appointeen. 被任命人,被委派人约定的会面地点例The appointee will be expected to familiarize himself/herself with the company rules.获委派的人应自行熟悉公司规章细则。appraisaln. 估价 评估(职员和上司会晤,评定前者的工作表现及规划未来的任务)短语make/give an objective appraisal of 对作出客观的评价appraisal of real estate 不动产估价 detailed appraisal of a project 对某项目的详细评价例Ive got an appraisal with my boss tomorrow. 明天上司要见我,评估工作表现。This company has an annual appraisal system. 该公司设立年度评估制度。appreciatev. 赏识,重视,感激 体谅 增值短语appreciate your kindness 多谢厚意 appreciate in value 增值例We appreciate your efforts for the development of the company. 我们感激你对公司发展所做的努力。We shall appreciate hearing from you again. 我们恭候佳音。Houses in this area have all appreciated in value since the new highway was built.由于修建了新公路,这一地区的房屋都涨价了。Apples appreciated 2 to 5 cents per box. 苹果每箱涨价二至五分钱。BEC中级词汇精选(13)appropriatev. 拨出(款项)短语appropriate funds for education 拨款作教育基金 appropriate for 拨出(款项、房屋等)供之用例Five thousand dollars has been appropriated for the investment. 已拨款5000元作为投资费用。approvev. 赞成 满意 批准,通过例The resolution was approved 82 to 16 with 18 abstentions. 决议以82票对16票通过,18票弃权。The managing director has approved the sales budget for next year. 总裁已批准明年的销售预算。approvaln. 正式批准 官方认可短语on approval (货物)供试用;包退包换例Do the plans meet with your approval?你赞同这些方案吗?On approval goods must be returned within 14 days if they are not satisfactory.如果不满意,试用货物须在14天内退回。aptituden. 天资,才能短语aptitude test 能力倾向测试(用于测试某人最适合什么样的工作)例She has an aptitude for figures. 她有数字方面的天赋。Most school-leavers should take an aptitude test. 大多数中学毕业生都应参加能力倾向测试。arbitragen. 套汇,套利交易祥解即几乎同一时间在两个市场买卖商品、证券、外汇等,从市场差价中获取利润。注意:不与a(n)连用,无复数,仅与单数动词连用。短语arbitrage of exchange 商品套利,套购商品 stock arbitrage 套购证券例The difference in prices between the two markets was reduced by arbitrage.套利活动使两个市场间的差价缩小。BEC中级词汇精选(14)arbitrationn. 仲裁,公断 鉴定,检验短语refer to arbitration 交付公断 submit to arbitration交付公断commercial arbitration 商务仲裁 obligatory arbitration 强制仲裁price arbitration 公断价格,议价 quality arbitration 质量检(商)定例The issue has been taken to arbitration. 争议已提交仲裁。They decided to settle the dispute by arbitration. 他们决定通过仲裁来解决争议。The management refused to agree to arbitration. 管理层拒绝诉诸仲裁。arrearsn. 欠款 逾期债款短语arrears of interest 积欠利息 in arrears 欠债;欠人的,拖欠的an account in arrears 拖欠债款的账户例Im in arrears with the rent. 我拖欠租金。asking price索价,要价例I managed to get the full asking price of $2,000 for my car.我已成功地以开出的全价2000美元把汽车卖出。We shall always negotiate never pay the full asking price. 我们每次都讨价还价,从来不照付全价。assemblev. 集合,聚集 装配短语assemble a machine 装配机器 assemble date 汇集数据 assembly-line 装配线,流水工作线例The staff assembled in hall. 员工们在礼堂集合。assessn. 评定,估价短语assess tax on somebodys property 对某人的财产征税assess somebodys efforts 评价某人的工作例The annual income of staff in this price was assessed at $900.这地方的员工的年收入为900美元。Damaged were assessed at 1000 RMB. 损失估计达1000元人民币。BEC中级词汇精选(15)assetn. 财产 资产祥解如股票、土地、建筑物、机器等属于个人或公司,尤指可变卖的东西。短语assets and liabilities 资产与负债 active assets 活动资产,有收益资产alternative reserve assets 代用储备资产 capital assets 资本;(固定)资产current asset 流动资产 fixed asset 固定资产 frozen asset 冻结资产intangible assets 无形资产 liquid assets 流动资产 tangible assets 有形资产例The factory is the most valuable asset. 那家工厂是价值最高的资产。The company was forced to sell off its assets. 那家公司被迫以低价出售资产。assistv. 援助,协助 出席短语assist somebody with a task 帮助某人 assist somebody to do something 帮助某人assist somebody in doing something 帮助某人 assist at the ceremony 参加仪式例You will be required to assist Mrs. Smith in preparing a report. 你将要协助史密斯夫人准备一份报告。We all assisted in repairing the computer. 我们都帮助修理计算机。auditn. 查账,审计 v. 审计审核,查证或校正账目短语annual audit 年度查账 balance sheet audit 资产结算表审计 cash audit 现金审核casual audit 临时审计,抽查账目 income audit 收益审计,收入查核income statement audit 损益计算书审计 horizontal audit 水平审计,横式查账external audit 外聘审计(由非受雇于公司的人进行审计)例Independent accountants audit the company annually. 独立会计师每年审计公司账目。The IRS audits questionable income tax returns. 美国国内税务局审计可疑的所得税报告。An external audit is required for tax purpose. 公司为税务需要,要进行外聘审计。automatev. 使自动化,使自动操作短语automate a factory 使工厂自动操作 automated production 自动化生产例We are in process of automating the production department. 我们正在对生产部门实行自动化。This part of the factory id now fully automated. 工厂的这部分已完全自动化。averagen. 平均,平均水准 海损短语average out (at) 平均为 on (an) average 通常;按平均 average up 高于平均价格卖出efficiency average 平均生产率 average revenue 平均收入例What is the average profit for five years in your company? 你们公司五年来的平均利润是多少?Our expenses averaged out to 45 dollars per day. 我们的支出平均每天45美元。The shipowners paid the average. 船东付了海损赔偿。BEC中级词汇精选(16)awarenessn. 意识 认识程度短语have the awareness of 了解 consumer awareness 消费意识currency awareness 对币值变化的注意 current awareness 最近资料通告例The advertising campaign has been planned to raise awareness of the product amongst the public.此广告促销计划的目的在于提高产品的知名度。backingn. 财务支持,赞助短语backing off 卸(退)下 have the full backing of 得到的充分支持financial backing 财政援助 to have a large backing 有大批的支持者例The plan for a new hospital has plenty of government backing. 新建医院的计划得到政府的大量援助。The new business received government backing in the form of a grant.这家新企业得到以补助方式发给的政府资助。backhandern. 回扣 贿赂例Investigators estimate that $35m had been spent on bribes and backhanders.调查人员估计,3500万美元被用于贿赂和回扣。backlogn. 积压(的工作或订货)短语to become a backlog 成为积压 to acquire (something) as a backlog 获得(某物)作为储备物例There is a backlog of orders waiting to be processed. 大批积压订单等待处理。Extra staff were employed to clear the backlog. 雇佣额外人手清理积压的工作。badadj. 无效的 无用的,作废的 亏损的短语have a bad name 名声不佳(get a bad name) bad debt 死账(无法收回的欠款),坏账 in bad faith 不诚实;存心欺骗 go to the bad 堕落;亏损 passes bad checks 开空头支票例The department store was $300,000 to the bad in 1997. 那家百货公司在1997年亏损了30万美元。The bank wrote off one million pounds in bad debts. 银行注销100万英镑坏账。Each dealer accused the other of bad faith. 交易商相互指责对方欺诈。It was found that the goods had been sold in bad faith. 这批货物被发现已在存心欺骗的情况下售出。BEC中级词汇精选(17)balancen. 收支差额,余额 v. 使均衡短语balance sheet 资产负债表【列明公司的贷记(credit)及借记(debt)数字与差额】balance of payments 贸易支付差额(一国出口的货物和服务总额与进口之差)a bank balance 银行余额 off balance 不稳

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