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1、glossaryadj=adjcctivc; adv=advcrb;n=no un;v=vcrb;inf二informal; pl=plural; abbr=abbreviationaa share (n.) an ordinary share that does not give the owner the right to vote on company issues a 股 例 our company will issue a shares on marketabroad p目| (adv.) to/in another countiy国外的例 the sales director is
2、 abroad on business trip 同义词 overseas, in foreign parts, out of the counttyabsence 吐(n.) time/period away from work缺席例 the absence of the chief director of the meeting is somewhat a pity.同 义词 nonattendance, nonappearanceabsent 帥&(adj.) not present, not at work缺席的例 please let your section head kn
3、ow if you are likely to be absent for a longer period.同义词away, off, missingabsenteeism 埶心弋思兴口轡淞卷©0)0(n.)regular absence from work 旷 t例 v motivation decreases, absenteeism is likely to increase.absorb 田& (v.) integrate a smaller item into a larger whole 兼并、#!负(费用)例head office has absorbed th
4、e losses of our french subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price归纳成本法例 our company mainly use absorption costing to set the sale price of products, abs tract 田沟&口吉&:; (n.) short version of a longer document 摘要例plea
5、se brief your staff the abstract of the prevailing government regulations.同 义词 summary, synopsis, digestaccepting house = (us) accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兑银行access 田普1. (n.) entry to something 通 道例 we have access
6、 to classified information.同 义词 entrance, passage2. (v.) gain entry into computer data files 获取计算机 数据(文件)例they shouldn ? have been able to access this file.同义词outputaccount 目爲® (n.) record of financial transactions 帐八例in our bank, if no transaction takes place in 2 years, your personal account
7、will become unclaimed.account executive (n.) an advertising executive who looks after a particular client (广告或服务业)业务 经理例 jack is the account executive of this advertising company.accounts payable a list of amounts owned to a business to suppliers of goods and services 应付帐 款例 add an entry to accounts
8、 payableaccountancy p目心w” (n.) work ofan accountant会计工作例 at the end of a year, the accountancy of a big company is always very burdensome.accountant 观 (n.) person qualified to keep a company's accounts 会计师(员) 例 to be a good and competent accountant, accounting principles should be strictly follo
9、wed.accounts | p目j (n. pl) financial records of a business 帐 11例the hank would like to see the accounts.accruals p同口,'淞(n. pl) money owed which is due at a later date 增长额,利息例the accruals you owe him will be due next week.achieve p胃&).: (v.) succeed in doing something 完成例 the two parties achi
10、eved final agreements in mutual benefits同 义词 accomplish, complete, finishachievement | p囲b开层:j (n.) the successful completion of something , something successfully completed 完成. 成就同义词 accomplishment, completion, perfectionacknowledge p&j畐令 j (v.) confirm that something has arrived 确认收悉例 we ackno
11、wledge receipt of the shipment.同义词admit, acceptacknowledgement | %爲日©兴2令0弋(n.) confirmation that sometliing has arrived h攵条例 after you have received the mail, please return your acknowledgement by fax.同义词acceptanceacquire f 已爲-开1 (v.) buy, obtain 购得、 占冇例 we acquired a company, shares, etc.同 义词
12、obtain, get, procureacquisition 產芳兴目淀兴| the act of acquiring 收购例the good news from tcl: the acquisition of schneider!同 义词 merger, takeoveracting 壬歹遂兴更 (adj.) working in the position of someone for a short time 代理的例an acting manageractive money (nj money that is being used by the public as opposed to
13、 money left in bank accounts.s 通货币(和对于银行帐户屮的货币)例 the inflation increases active money activity 吉开:兴兴 | (n.) type of business 业务例 our main activity is export /import trade.同义词businessact of god (n.) an unexpected or unavoidable event such as a storm , a flood , and earthquake ,etc mentioned in some i
14、nsurance contracts as a cause of loss or damage不可抗力例 we will include the term of act of god in this insurance policy to against some uncertain factors 同义词force majeureactual 辭1 (adj.) real 实际的例 our actual results were better than forecast.actual loss (n.) the real cost of something as opposed to a s
15、um of money stated on paper 实际损失(相对于 帐而损失)例in the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.相关词汇paper lossactuals (n.) goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents 实货(相对于期货)
16、例the merchant is especially interested in the trading of futures, not actuals 同义词physicalsadapt (to ) p田2岂口(v.) to make suitable to or fit for a specific use or situation.彳吏适丿旬 例the ability to adapt quickly to a new situation 同义词adjustaddendum (n.) an extrasection that is attached to ,or follows , a
17、 letter 、 report.ect附录,附件例 write an addendum to a report同义词appendixaddress ®日2口此(v.) l.deal with 处理例address public concerns2,give speech to 演说例 address audience on a business projectadjourn 弋园2好 口(v) to stop (a court case, a meeting , ctc.)for a time before beginning again 延 期,休会例 the board mee
18、ting has been adjourned to an uncertain date同义词postponeadjust ®目2仔 (v) to settle an insurance claim理算保险索赔例 after the car accident, he made an insurance claim that will be adjusted soonadministration 1 (n.) organization and control of a company 经背、管理 例 the administration power of a company also
19、shows the internal control of the company.同义词managementadmin (n.) abbreviation for administration 经营、管 理administer 目ox兴(v.) organize, control:管理同义词manageadopt p田24口(v.) choose, decide on 采用 例 we adopted a new strategy.advance p=0=何:亀口j (n.) money paid before it is due, or for work only partially com
20、pleted 预付款 例 yesterday 1 received an advance on my monthly wage.(v) 1. to increase 提高例 oh bull market, shares are advancing rapidly 同义词increase2.to pay something before it is due 预付例 the publishing house advanced me on royalties.advance bill (n.) a bill of exchange that has been written before the g
21、oods have been sent off 预付 (开)票据例 dear customer, we will send you the advance bill for that batch by air express mail today.adverse balance (n.) an amount of debt shown on an account 赤字例 with the rapid growth of our turnover, our adverse balance will be eliminated very soon同义词deficitadvertise 旦卷 2 :
22、後牝(v.) announce something is for sale 做广告例the soap is advertised on tv for its special flavor.同义词announcead (n, inf) short for advertisementad valorem (adj.) of tax that is calculated as a percentage of the value of the goods 从价征税 例vat is a kind of valorem tax.advertisement 园兴0弋(n.) noticc/announcem
23、ent tliat something is for sale 广告 例if you want your house sold, you should have put your advertisement in a more popular newspaper.advertiser fm2 :壬开淞p1(n.)person/company which advertises 广告商例 advertisers use various ways and media to promote their products.advertising 日拶2兴比x宴 1 (n.) the business o
24、f designing ads 广告业例she s in adveilisinadvice 日 (n.) recommendation (s)about what you should do 建议、通知(书) 例 his advice was to close the factory.同义词 counsel, recommendation, opinionadvice note (n.) a note to the receiver of goods from the sender that gives details of the quantity and dcscription of go
25、ods and when and how they will be transported 通知单例 before you deliver the goods, please fax us an advice note for our confirmationadvise 日:兴孔(v.) recommend whatshould be done 建议、通知同义词counsel recommend, suggestafter-sales service (n.) service offered by a supplier to a customer to maintain or repair
26、the product supplied竹后服务例 nowadays many enterprises began to compete in the field of after-sales service affiliate p目只开开亂兴(n.)a person or an organization that is attached to a larger organization 成员,联号例 that company is an affiliate of a prestigious holding group同义词member(v.) to attach ( a person or
27、an organization) to a large organization 附属于例the business is affiliated to tcl groupafmd (abbr.) aforementioned 上述的例 you can refer to afmd post address for the dispatch aftermarket '邑目乂弋恤。邑r&j務 (n.) a situation where a newly issued security is traded before its real price has been establishe
28、d in the stock market.二级市场例buy shares on a healthy aftermarketafter sight (adv) written on a bill of exchange to show that the bill should be paid within a specified time after the payer is presented within it 见票后付 款例the bill should be paid al 60 days after sightagainst all risks (adv.) (of a marine
29、 insurance policy) providing insurance for all types of loss or damage 全 保险.例 we insuranced the cargo against all risksagenda 目2令亂 (n.) order of topics to be discussed at a meeting 会议议程例 the first topic on the agenda is salaries.agent 讥开2令(n.) person who represents a company 代理(商)例 our company's
30、 agent in middle east has developed a widespread and mature business there 同 义词representative, deputyagiotage 帥2令)令 | (n.) the business of buying and then later selling foreign currencies 倉汇 例 that guy makes a big fortune by agiotage.同义词arbitrageairline 互兴 j (n.) a business providing a system of sch
31、eduled air transport 航空公司例united airlinesair time (n.) time given to advertise on tv or radio 电视(收音)广告节h时间例 the air time of this new product will he prolonged for 10 seconds allocate 站爲肚开(v.) give money or other resources in certain proportions 分配例in the budget we allocated most of the money to mark
32、eting.同义词assign, designate, allotallotment p国op(n.) the distribution of new company shares to the people who have applied for them 配股例 allotment has been made by random draw because of oversubscriptionallowance 中园(n.) something, such as money, given at regular intervals or for a specific purpose 津贴例
33、 an expenses allowance is paid monthly to each trainee.amalgamation p蠲o親 丫弋田。乱开旷飞* (n.) a type of reorganizjition where two or more companies are combined into one company 合并 例 the amalgamation of the three companies strengthened the corporation同 义词 combination, mergerambition 省o剧&比歹9(n.) strong
34、 desire to succeed in life or in a job 雄心例 my sister has an ambition and desires to get mba.同义词 aspiration, desire, yearningamenity 匡oxqx兴(n.) a feature that increases attractiveness or value, especially of a piece of real estate or a geogiaphic location 生活福利设 施例 a sunny apartment with amenities inc
35、luding air conditioning同义词 facility, convenienceamortize并(v.) to pay off a debt by saving money on a regular basis分期淸偿例 the repayment of the bond is amortized in 5 years analyse 目占弐兴淞(v.) study in detail 分析 例 we analysed the accounts.analysis p总傑开开 (n.) detailed study, investigation 分析例 the analysis
36、 report shows clear logics and integrity.analyst 目兴 (n.) person who analyses分析家例 his intelligence and diligence made him an excellent and acute marketing analyst.annual (adj.) yearly 年度的例the annual accounts同义词yearlyannual general meeting (n.) (agm) a meeting of all the shareholders in a company 年度股东
37、人会annul 宙园 (v.) to cancel something or stop it from being legally effective 废除,取消例 j the contract was annulled.同义词nullifyannulment(n.) the act ofcanceling something or stopping it from being legally effective废除,取消例 the disagreement of two parts resulted in the annulment of the contract signed at the
38、 very beginning of their cooperation.antedate 帥兴豈2此开(v.) to put an earlier date (on a document, letter, cheque, etc) than the date at the time of writing 倒填日期例 to make this cheque legal, you should antedate it by 7days.同义词backdateantidumping (adj.) of ways in which a country protects its economy by
39、preventing other countries from dumping in it.反倾销例anti -dumping lawsapology | 中日口&心仝:金兴 (n.) an acknowledgment expressing regret or asking pardon for a fault or offense.致歉例a letter of apologyappeal 1 1. (n.) being attractive 吸引力例 this product has appeal for young people 同义词attraction, charm2. (v
40、.) be attractive to 吸引人的同义词attract, allureappendix 目口亂2>(住; (n.) a collection of supplementary material, usually at the end of a book 附录例 to use an appendix for any information同义词addendumapply 网口弐兴 j (v.) ask for something (inwriting)(书面的)申请同义词we applied for a loan.applicant 前兴(n.) person who app
41、lies屮请人例 the applicant shows outstanding advantages amon the candidates pool.application 蠲傑刈亂兴 bp. (n.) act of applying 屮请application form (n.) pre-printed form to make a request fora job 申请表例please fill in this application form at first appoint (v.)choose someone for ajob任命例 ve have decided to appo
42、int a new sales manager.同义词 assign, designateappointee 中乞口毎啓(n.) person chosen for a position or job 被任命者例 he is lucky to be the appointee of this project appointment p田鸟开op(n.) 1. choice of someone for a new job 任命例 the appointment of area financial controller implies he has been promoted.2. arrang
43、ement for a meeting 约定(会议)例 we fixed an appointment at four o "clock.appraisal 匚口口亂井特&(n.) calculation of the value of somebody or something 估价例their appraisal of the necklace is about rmb 1,000.同义词 evaluation, valuation, assessmentappraise p冒口口他(壮(v.) to judge the value of somebody or some
44、thing 估价例they appraised it was only worth $/.同义词evaluate, assessappraiser |昌口口亂兴淀$ (n.) person whojudges鉴定者,佔价官例 who will he the appraiser?appreciate p目口开rb开肚开 (v.) 1. be thankful for 感激例i appreciated your help.2. understand 理解例i appreciate your problems.3.increase in value 増值例my shares have appreci
45、ated by 10%.apprentice p出口口此开 (n.) young person who is learning a skill 学徒例 don ? listen to him jack is only an apprentice 同义词learner, beginnerapprenticeship中也 亂开養才兴口 j (n.) period of time spent learning a skill 学徒年限,学徒 身份 例 jack served an apprenticeship with a carpenter.appropriate p国口口弋2 (v.) to p
46、ut anamount of money aside for a special purpose 拨出(款项)例they appropriated $10,000for bribery.approve 目口昼 (v.) agree to pass officially 批進例they board approved the new plan.同义词acceptapproval 7自口口2(n.) agreement 批 准aptitude io兴口2 (n.) natural ability (to do a task)人资例she had a high aptitude for busines
47、s.arbitrage | 目亀兴兴2金 j (n.) the purchase of securities on one market for immediate resale on another market in order to profit from a price discrepancy 套利例he made bi fortune by arbitrage.arbitration 錨亀2&刈口肚只才(n.) process of scttling a dispute 仲裁例we shall have to resort to arbitration同义词 judgemen
48、t, adjudicationarea f (n.) region 区域例his sales area is the north east.同义词 district, region, territoryarrears目口眇弋耗(n.) money which is owedand has not been paid on time 到期未付帐 例the payment in arrears amounts to$100 同义词arrearage, debt, liabilitiesarrival notice (n.) a note sent by a carrier to the rccci
49、vcr( consignee) saying that goods have arrived 到货通知例after your receipt of the arrival notice from the carriercosco please arrange the pi eking-up of the goods at the dock.artifical person (n)a company considered as having a separate legal identity from the people who work for it, although some of th
50、ese people will represent the will of the company 法人例 the company is regarded legally as an artifical person.同义词 fictitious person, juristic personas per (adv) according to 根拯例 as per your request that is made in your last mail, we are writing to confirm our point concerning the price.asap as soon a
51、s possible 及早例 after the cargo reaches your dock,please inform us by fax or email asapassemble 1 (v.)1 put (a product)together from component parts 装配例 after the internal innovation, the efficiency of workers' assembling machines has greatly improved 2.to bring or call together into a group or w
52、hole 集合 例 ask your colleagues to assemble in the meeting room at 10:15.assembly-line (n.) layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished 装s!线 例 all the workers should take care of the assembly line.assembly 兴 1 (n.) pu
53、tting (a product) together 装配例 we have automated assembly line.assembly point (n.) a place where people shouldgather in an emergency.集合地点assented stock (n.) an item of financial value, eg an ordinaiy share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票assess p目 j (v
54、.) estimate the value of 估价例the property was assessed at £20,000同义词value, evaluateassessment p旦亂091 (n.) calculation ofvalue估价例a tax assessment同义词 evaluation, appraisalasset (n.) something of value which isowned by a company 资产例 their company s major asset is its property.同义词propertyasset backi
55、ng (n.) the total value of the assets of a company divided by the number of ordinary shares issues.资产保证例 we must ensure a solid asset backing for our company.associate company (n.) a company of which morethan 20%, but less than 51% of the share capital isheld by anotlicr company 联营公司例 this firm is a
56、n associate company , not a holding company.current assets (n.) assets in daily use by a business 流动资产fixed assets (n.) property and machinery 固定资产frozen assets (n.) assets which cannot be sold, usually because there is a dispute 冻结资产intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)无形资产liquid assets
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