剑桥商务英语(BEC)词汇1

Glossary

Adj=adjective;adv=adverb;n=noun;v=verb;INF=informal;Pl=plural;

abbr=abbreviation

A

Ashare(n.)anordinarysharethatdoesnotgivetheownertherightto

voteoncompanyissuesA股

［例］OurcompanywillissueAsharesonmarket.

Abroad［国&口心且(adv.)to/inanothercountry国夕卜的

［例］Thesalesdirectorisabroadonbusinesstrip.

［同义词］overseas,inforeignparts,outofthecountry

Absence［3灰(n.)time/periodawayfromwork缺席

［例］Theabsenceofthechiefdirectorofthemeetingissomewhata

pity-

［同义词］nonattendance,nonappearance

Absent［噩灰］(adj.)notpresent,notatwork缺席的

［例］Pleaseletyoursectionheadknowifyouarelikelytoheabsent

foralongerperiod.

［同义词］away,off,missing

Absenteeism［留^.中■同♦兴昌彤时备中⑦O］(n.)regularabsencefrom

work旷工

［例］Ifmotivationdecreases,absenteeismislikelytoincrease.

Absorb［灰同♦的昌灰］(v.)integrateasmalleritemintoalargerwhole

兼并、担负(费用)

［例］HeadOfficehasabsorbedthelossesofourFrenchsubsidiary.

absorptioncostingawayofpricinggoodsbyallowingforallcosts

relatingtoproductioninthesaleprice归纳成本法

［例］Ourcompanymainlyuseabsorptioncostingtosetthesalepriceofproducts.

abstract［同8&/♦口咨(n.)shortversionofalongerdocument摘耍

［例］Pleasebriefyourstafftheabstractoftheprevailinggovernmentregulations.

［同义词］summary,synopsis,digest

acceptinghouse=(US)acceptingbankanorganization,oftenamerchantbank,thatpromisetopayabillof

exchangeinreturnfbrafee承兑银行

access［］1-(n.)entrytosomething通道

［例］Wehaveaccesstoclassifiedinformation.

［同义词］entrance,passage

2.(v.)gainentryintocomputerdatafiles获取计算机数据(文件)

［例］Theyshouldn7havebeenabletoaccessthisfile.

［同义词］output

account［p良］(n.)recordoffinancialtransactions帐户

2

［例］Inourbank,ifnotransactiontakesplacein2years,yourpersonalaccountwillbecomeunclaimed.

accountexecutive(n.)anadvertisingexecutivewholooksafteraparticularclient(广告或服务业)业务经理

［例］Jackistheaccountexecutiveofthisadvertisingcompany.

accountspayablealistofamountsownedtoabusinesstosuppliersofgoodsandservices应付帐款

［例］addanentrytoaccountspayable

accountancy［%冏切合♦■♦中■♦兴］(n.)workofanaccountant会计工作

［例］Attheendofayear,theaccountancyofabigcompanyisalwaysveryburdensome.

accountant［R哥公］(n.)personqualifiedtokeepacompany'saccounts会计师(员)

［例］Tobeagoodandcompetentaccountant,accountingprinciplesshouldbestrictlyfollowed.

accounts［冏/公］(n.pl)financialrecordsofabusiness帐N

［例］Thehankwouldliketoseetheaccounts.

accruals［pS&jrJ.Rp•我］(n.pl)moneyowedwhichisdueatalaterdate增长额，利息

［例］Theaccrualsyouowehimwillbeduenextweek.

achieve［中冏♦国。］(v.)succeedindoingsomething完成

［例］Thetwopartiesachievedfinalagreementsinmutualbenefits.

［同义词］accomplish,complete,finish

achievement［p局+b*昼♦:］(n.)thesuccessfulcompletionofsomething,somethingsuccessfully

completed完成、成就

［同义词］accomplishment,completion,perfection

acknowledge［中此臼■心•兴。守］(v.)confirmthatsomethinghasarrived确认收悉

［例］Weacknowledgereceiptoftheshipment.

［同义词］admit,accept

acknowledgement［■心•N◎GQP-6］(n.)confirmationthatsomethinghasarrived收条

［例］Afteryouhavereceivedthemail,pleasereturnyouracknowIedgementbyfax.

［同义词］acceptance

acquire［p曰♦②兴p］(v.)buy,obtain购得、占有

［例］Weacquiredacompany,shares,etc.

［同义词］obtain,get,procure

3

acquisition［籁3句♦为层*Nb%.］theactofacquiring收购

［例］ThegoodnewsfromTCL:theacquisitionofSchneider!

［同义词］merger,takeover

acting［豳♦*更］(adj.)workinginthepositionofsomeoneforashorttime代理的

［例］anactingmanager

activemoney(n.)moneythatisbeingusedbythepublicasopposedtomoneyleftinbankaccounts.流通货币

(相对于银行帐户中的货币)

［例］Theinflationincreasesactivemoney.

activity［］(n.)typeofbusiness业务

［例］。〃/mainactivityisexport/importtrade.

［同义词］business

actofGod(n.)anunexpectedorunavoidableeventsuchasastorm,aflood,andearthquake,ctcmentionedin

someinsurancecontractsasacauseoflossordamage不可抗力

［例］WewillincludethetermofactofGodinthisinsurancepolicytoagainstsomeuncertainfactors.

［同义词］forcemajeure

actual［冏］(adj.)real实际的

［例］Ouractualresultswerebetterthanforecast.

actualloss(n.)therealcostofsomethingasopposedtoasumofmoneystatedonp叩er实际损失(相对于帐面

损失)

［例］Intherecession,forthelatestfiscalyear,ouractuallossismuchgreaterthanthepaperloss.

［相关词汇］paperloss

actuals(n.)goodsthatcanbepurchasedandused,asopposedtogoodstradedonafuturescontractthatare

representedbydocuments实货(相对于期货)

［例］Themerchantisespeciallyinterestedinthetradingoffutures,notactuals.

［同义词］physicals

adapt(to)［4目叁］(v.)tomakesuitabletoorfitforaspecificuseorsituation.使适应

［例］theabilitytoadaptquicklytoanewsituation

［同义词］adjust

addendum［PE£R・：2：PO］(n.)anextrasectionthatisattachedto,orfollows,aletter,report,cct附

录，附件

［例］writeanaddendumtoareport

4

［同义词］appendix

address［%冏=］(v.)1.dealwith处理

［例］addresspublicconcerns

2.givespeechto演说

［例］addressaudienceonabusinessproject

adjourn［p图a守］(v)tostop(acourtcase,ameeting,etc.)fbratimebeforebeginningagain延期，休

会

［例］Theboardmeetinghasbeenadjournedtoanuncertaindate.

［同义词］postpone

adjust［3置］(v)tosettleaninsuranceclaim理算保险索赔

［例］Afterthecaraccident,hemadeaninsuranceclaimthatwillbeadjustedsoon.

administration唱♦口几为8寸・］(n.)organizationandcontrolofacompany经营、管理

［例］Theadministrationpowerofacompanyalsoshowstheinternalcontrolofthecompany.

［同义词］management

admin(n.)abbreviationfbradministration经营、管理

administer［寸念置。为■兴gp］(v.)organize,control:管理

［同义词］manage

adopt［R冏◎电］(v.)choose,decideon采用

［例］Weadoptedanewstrategy.

advance［%念目♦:♦氢国］(n.)moneypaidbeforeitisdue,orfbrworkonlypartiallycompleted预付款

［例］YesterdayIreceivedanadvanceonmymonthlywage.

(v)1.toincrease提高

［例］Onbullmarket,sharesareadvancingrapidly.

［同义词］increase

2.topaysomethingbeforeitisdue预付

［例］Thepublishinghouseadvancedmeonroyalties.

advancebill(n.)abillofexchangethathasbeenwrittenbeforethegoodshavebeensentoff预付(开)票据

［例］Dearcustomer,wewillsendyoutheadvancehillforthathatchbyairexpressmailtoday.

adversebalance(n.)anamountofdebtshownonanaccount赤字

［例］Withtherapidgrowthofourturnover,ouradversebalancewillbeeliminatedverysoon.

5

［同义词］deficit

advertise［冏诙Q：♦:修我］(v.)announcesomethingisforsale做广告

［例］ThesoapisadvertisedonTVfaritsspecialflavor.

［同义词］announce

ad(n,inf)shortfbradvertisement

advalorem(adj.)oftaxthatiscalculatedasapercentageofthevalueofthegoods从价征税

［例］VATisakindofvaloremtax.

advertisement［］(n.)notice/announcementthatsomethingisfbrsale广告

［例］Ifyouwantyourhousesold,youshouldhaveputyouradvertisementinamorepopularnewspaper.

advertiser［眦♦忿为找p］(n.)person/companywhichadvertises广告商

［例］Advertisersusevariouswaysandmediatopromotetheirproducts.

advertising［勖。。/3♦公兴就N更］(n.)thebusinessofdesigningads广告业

［例］She'sinadvertising.

advice［pp目♦:♦与兴♦］(n.)recommendation(s)aboutwhatyoushoulddo建议、通知(书)

［例］Hisadvicewastoclosethefactory.

［同义词］counsel,recommendation,opinion

advicenote(n.)anotetothereceiverofgoodsfromthesenderthatgivesdetailsofthequantityanddescription

ofgoodsandwhenandhowtheywillbetransported通知单

［例］Beforeyoudeliverthegoods,pleasefaxusanadvicenoteforourconfirmation.

advise［目♦:♦右｝(我］(v.)recommendwhatshouldbedone建议、通知

［同义词］counsel,recommend,suggest

after-salesservice(n.)serviceofferedbyasuppliertoacustomertomaintainorrepairtheproductsupplied售

后服务

［例］Nowadaysmanyenterprisesbegantocompeteinthefieldofafter-salesservice.

affiliate［］(n.)apersonoranorganizationthatisattachedtoalargerorganization成员，联

号

［例］Thatcompanyisanaffiliateofaprestigiousholdinggroup.

［同义词］member

6

(v.)toattach(apersonoranorganization)toalargerorganization附属于

［例］ThebusinessisaffiliatedtoTCLGroup.

afmd(abbr.)aforementioned上述的

［例］Youcanrefertoafmdpostaddressforthedispatch.

aftermarket［'鼠星缸且猊修.］(n.)asituationwhereanewlyissuedsecurityistradedbeforeitsreal

pricehasbeenestablishedinthestockmarket.二级市场

［例］Buysharesonahealthyaftermarket.

aftersight(adv)writtenonabillofexchangetoshowthatthebillshouldbepaidwithinaspecifiedtimeafter

thepayerispresentedwithinit见票后付款

［例］Thebillshouldbepaidat60daysaftersight.

againstallrisks(adv.)(ofamarineinsurancepolicy)providinginsuranceforalltypesoflossordamage全保

险.

［例］Weinsurancedthecargoagainstallrisks.

agenda［p冏念守几UPP］(n.)orderoftopicstobediscussedatameeting会议议程

［例］Thefirsttopicontheagendaissalaries.

agent［同叱Na©飞(n.)personwhorepresentsacompany代理(商)

［例］Ourcompany3agentinMiddleEasthasdevelopedawidespreadandmaturebusinessthere.

［同义词］representative,deputy

agiotage［同AaGNp.Nm?］(n.)thebusinessofbuyingandthenlatersellingforeigncurrencies套汇

［例］Thatguymakesabigfortunebyagiotage.

［同义词］arbitrage

airline［同］(n.)abusinessprovidingasystemofscheduledairtransport航空公司

［例］UnitedAirlines

airtime(n.)timegiventoadvertiseonTVorradio电视(收音)广告节目时间

［例］Theairtimeofthisnewproductwillbeprolongedfor10seconds.

allocate［目的RN.］(v.)givemoneyorotherresourcesincertainproportions分配

［例］Inthebudgetweallocatedmostofthemoneytomarketing.

［同义词］assign,designate,allot

7

allotment［中目］(n.)thedistributionofnewcompanysharestothepeoplewhohaveappliedfor

them配股

［例］Allotmenthasbeenmadebyrandomdrawbecauseofoversubscription.

allowance［p息•右］(n.)something,suchasmoney,givenatregularintervalsorfbraspecific

purpose津贴

［例］Anexpensesallowanceispaidmonthlytoeachtrainee.

amalgamation［p福丫3总0虱为吠^・］(n.)atypeofreorganizationwheretwoormorecompanies

arecombinedintoonecompany合并

［例］Theamalgamationofthethreecompaniesstrengthenedthecorporation.

［同义词］combination,merger

ambition［8。图］(n.)strongdesiretosucceedinlifeorinajob雄心'

［例］MysisterhasanambitionanddesirestogetMBA.

［同义词］aspiration,desire,yearning

amenity［〜图QN国■兴♦*］(n.)afeaturethatincreasesattractivenessorvalue,especiallyofapieceofreal

estateorageographiclocation生活福利设施

［例］asunnyapartmentwithamenitiesincludingairconditioning

［同义词］facility,convenience

amortize「同。心国♦与秒*月留/次①20寸口♦忿为阎(v.)topayoffadebtbysavingmoneyona

regularbasis分期清偿

［例］Therepaymentofthebondisamortizedin5years.

analyse［隘•与N*］(v.)studyindetail分析

［例］Weanalysedtheaccounts.

analysis［p图■4♦］(n.)detailedstudy,investigation分析

［例］Theanalysisreportshowsclearlogicsandintegrity.

analyst［日自］(n.)personwhoanalyses分析家

［例］Hisintelligenceanddiligencemadehimanexcellentandacutemarketinganalyst.

annual［图百］(adj.)yearly年度的

［例］theannualaccounts

［同义词］yearly

8

annualgeneralmeeting(n.)(AGM)ameetingofalltheshareholdersinacompany年J度月殳东大会

annul［p目■今•］(v.)tocancelsomethingorstopitfrombeinglegallyeffective废除，取消

［例］Thecontractwasannulled.

［同义词］nullify

annulment［中11■今(n.)theactofcancelingsomethingorstoppingitfrombeinglegallyefiective

废除，取消

［例］Thedisagreementoftwopartsresultedintheannulmentofthecontractsignedattheverybeginningof

theircooperation.

antedate［附'■♦为鱼昼几为.］(v.)toputanearlierdate(onadocument,letter,cheque,etc)thanthedateatthe

timeofwriting倒填日期

［例］Tomakethischequelegal,youshouldantedateitby7days.

［同义词］backdate

anti-dumping(adj.)ofwaysinwhichacountryprotectsitseconomybypreventingothercountriesfrom

dumpinginit.反倾销

［例］anti-dumpinglaws

apology［p胆热•中◎令N］(n.)anacknowledgmentexpressingregretoraskingpardonforafaultoroffense.

致歉

［例］aletterofapology

appeal［中冏口为口•］1.(n.)beingattractive吸引力

［例］Thisproducthasappealforyoungpeople.

［同义词］attraction,charm

2.(v.)beattractiveto吸引人的

［同义词］attract,allure

appendix［p目口几・启兴切♦］(n.)acollectionofsupplementarymaterial,usuallyattheendofabook附录

［例］touseanappendixforanyinformation

［同义词］addendum

apply［p自口•。N］(v.)askforsomething(inwriting)(书面的)申请

［同义词］Weappliedforaloan.

applicant［眈］(n.)personwhoapplies申请人

［例］Theapplicantshowsoutstandingadvantagesamongthecandidatespool.

9

application［儡3□•泡此几为底飞.］(n.)actofapplying申请

applicationform(n.)pre-printedformtomakearequestfbrajob申请表

［例］Pleasefillinthisapplicationformatfirst.

appoint［中白口&Nil♦］(v.)choosesomeoneforajob任命

［例］Wehavedecidedtoappointanewsalesmanager

［同义词］assign,designate

appointee［p3CR移■!［♦*且］(n.)personchosenforapositionorjob被任命者

［例］Heisluckytobetheappointeeofthisproject.

appointment［p司□金兴］(n.)1.choiceofsomeonefbranewjob任命

［例］Theappointmentofareafinancialcontrollerimplieshehasbeenpromoted.

2.arrangementfbrameeting约定(会议)

［例］Wefixedanappointmentatfouro'clock.

appraisal［3同口口值为兴飞，.］(n.)calculationofthevalueofsomebodyorsomething估价

［例］TheirappraisalofthenecklaceisaboutRMB1,000.

［同义词］evaluation,valuation,assessment

appraise［中冏口口仙为对］(v.)tojudgethevalueofsomebodyorsomething估价

［例］Theyappraiseditwasonlyworth$/.

［同义词］evaluate,assess

appraiser［中目口口几式找3］(n.)personwhojudges鉴定者，估价官

［例］Whowillbetheappraiser?

appreciate［如图□□*Q***几为♦］(v.)1.bethankfulfbr感激

［例］/appreciatedyourhelp.

2.understand理解

［例］Iappreciateyourproblems.

3.increaseinvalue增值

［例］Myshareshaveappreciatedby10%.

apprentice［p同口口^■♦N*］(n.)youngpersonwhoislearningaskill学徒

［例］DonYlistentohim.Jackisonlyanapprentice.

［同义词］learner,beginner

10

apprenticeship［p图□□ITL-.N♦麻口］(n.)periodoftimespentlearningaskill学徒年限，学徒身份

［例］Jackservedanapprenticeshipwithacarpenter.

appropriate［p置口口中♦□□为为♦］(v.)toputanamountofmoneyasidefbraspecialpurpose拨出(款项)

［例］Theyappropriated$10,000forbribery.

approve［R图□□♦,口,♦：♦］(v.)agreetopassofficially批准

［例］TheyBoardapprovedthenewplan.

［同义词］accept

approval［R图］(n.)agreement批准

aptitude［图3口♦为］(n.)naturalability(todoatask)大资

［例］Shehadahighaptitudeforbusiness.

arbitrage［瞄星0*♦口*◎今］(n.)thepurchaseofsecuritiesononemarketfbrimmediateresaleonanother

marketinordertoprofitfromapricediscrepancy套利

［例］Hemadebigfortunebyarbitrage.

arbitration［盘:息星百♦□虱兴9>3・］(n.)processofsettlingadispute仲裁

［例］Weshallhavetoresorttoarbitration.

［同义词］judgement,adjudication

area［虱*学口兴寸］(n.)region区域

［例］HissalesareaistheNorthEast.

［同义词］district,region,territory

arrears［中冏口修飞燃］(n.)moneywhichisowedandhasnotbeenpaidontime到期未付帐

［例］Thepaymentinarrearsamountsto$100.

［同义词］arrearage,debt,liabilities

arrivalnotice(n.)anotesentbyacarriertothercccivcr(consignee)sayingthatgoodshavearrived至U货通知

［例］Afteryourreceiptofthearrivalnoticefromthecarrier-COSCO,pleasearrangethepicking-upofthe

goodsatthedock.

artificalperson(n.)acompanyconsideredashavingaseparatelegalidentityfromthepeoplewhoworkforit,

althoughsomeofthesepeoplewillrepresentthewillofthecompany法人

［例］Thecompanyisregardedlegallyasanartificalperson.

11

［同义词］fictitiousperson,juristicperson

asper(adv)accordingto根据

［例］Asperyourrequestthatismadeinyourlastmail,wearewritingtoconfirmourpointconcerningthe

price.

asapassoonaspossible及早

［例］Afterthecargoreachesyourdock,pleaseinformusbyfaxoremailasap.

assemble［p昌♦几00・］(v.)l.put(aproduct)togetherfromcomponentparts装配

［例］Aftertheinternalinnovation,theefficiencyofworkers'assemblingmachineshasgreatlyimproved.

2.tobringorcalltogetherintoagrouporwhole集合

［例］Askyourcolleaguestoassembleinthemeetingroomat10:15.

assembly-line(n.)layoutofworkersandmachineswheretheworkpassesfromoneworkertothenext,usually

onamovingbelt,untilitisfinished装配线

［例］Alltheworkersshouldtakecareoftheassemblyline.

assembly［3同.何0&.*］(n.)putting(aproduct)together装配

［例］Wehaveautomatedassemblyline.

assemblypoint(n.)aplacewherepeopleshouldgatherinanemergency.集合地点

assentedstock(n.)anitemoffinancialvalue,eganordinaryshare,thatbelongstosomeonewhohasagreedto

theconditionsofatakeoverbid同意股票

assess［%置］(v.)estimatethevalueof估价

［例］Thepropertywasassessedat£20,000.

［同义词］value,evaluate

assessment［R图］(n.)calculationofvalue估价

［例］ataxassessment

［同义词］evaluation,appraisal

asset［］(n.)somethingofvaluewhichisownedbyacompany资产

［例］Theircompany3majorassetisitsproperty.

［同义词］property

assetbacking(n.)thetotalvalueoftheassetsofacompanydividedbythenumberofordinarysharesissues.资

产保证

12

［例］Wemustensureasolidassetbackingforourcompany.

associatecompany(n.)acompanyofwhichmorethan20%,butlessthan51%ofthesharecapitalisheldby

anothercompany.联营公司

［例］Thisfirmisanassociatecompany,notaholdingcompany.

currentassets(n.)assetsindailyusebyabusiness流动资产

fixedassets(n.)propertyandmachinery固定资产

［例］Plantsandmachinesarefixedassets.

frozenassets(n.)assetswhichcannotbesold,usuallybecausethereisadispute冻结资产

intangibleassets(n.)assetswhichcannotbeseen(suchasgoodwill,patentsetc.)无形资产

liquidassets(n.)cashorbillswhichcanbeeasilyconvertedintocash流动资产

［例］Theamountofliquidassetsisimportanttoacompany.

tangibleassets(n.)assetswhichcanbeseen(suchasproperty,machineryetc.)有形资产

atpar(adj/adv)ofashareorothersecuritythathasthesamevalueonthemarketasthevaluewrittenonthe

shareitself平价(市值等于票面值)

［例］Sheboughtthesharesatpar.

ATM(n.)automatictellermachine自动取款机

［例］YoucandrawcashfromanyATMatanytimeinShanghaibyusingthisVisaCard.

［同义词］cashpoint

attempt［R图♦叱。口*］l.(n.)trial,effort努力、尝试

［例］Wehavemadeanattempttoenteranewmarket.

2.(v.)try

attn(abbr)fbrtheattentinof交由某人亲启

［例］HewroteATTNMr.Johnson.ontheenvelop.

auction(n.)thewayofsellinginwhicheachitemissoldatanopenmeetingtothepersonwhomakesthehighest

bid拍卖

［例］Hesoldhisvillaintheauctionat200,000dollars.

13

auction［曰4星/*中・］(v.)tosellsomethingtothepersonwhomakesthehighestoffer;sellsomethingby

auction拍卖

［例］Hishousewasauctionedlastweek.

audio-conference(n.)ameetingwithpeoplewhocannotallbetogetheratthesametime,usingaudio(telephone)

equipment电话会议

［例］ThescheduledmeetinghasbeencancelledforSARS,andweareplanningtoholdanaudio-conference

nextweek.

audit［局心就］(n.)examinationoftheaccountsofacompany审计

［例］Werequireanauditconfirmationfromyouraccountopeningbank.

auditing［同4国且］(n.)officialprocessofcheckingtheaccountsofacompanytoseeiftheyrepresent

atruepicture审计

［例］Thebankisunderitsannualinternalauditing.

auditor［图mQaN.p］(n.)personwhoaudits审计员

authenticate［昌个0・6*任皿*.］(v.)proofthatsomethingisrealortrue认证

［例］Youshouldaskaskilledattorneytoauthenticatethesignatureatthebottomofthisdocumentincasethat

itisaforgedone.

［同义词］certify

average［目图。pITINq：守］1.(n.)thenumberwhichiscalculatedbyaddingseveralfigurestogetherandthen

dividedbythenumberoffigures均数

［例］Thesalesaveragehasbeenaround250units.

［同义词］mean

2.(adj.)middle平均的

［例］theaverageprice

averaging［图30k口"。分为具］(n.)tradingsharesfromthesamecompanyatdifferentpricesatthesametime

股票平均买卖法

［例］Averagecanmaintainthepriceofasecurity.

awareness［p息］(n.)beingconsciousofsomething知道

［例］Hehasnoawarenessaboutthetransaction.

axel.(v)removeordismisssomebody向不雇

［例］Severalthousandofjobswillheaxednextmonthduetothegreatdepression.

［同义词］dismiss,sack,layoff,firc

2.(n)removalordismissal解雇

［例］Iwillundertheaxeif/can7reachthesalesgoalthisyear.

15

B

back［］1.(n.)oppositeoffront背面

［例］Pleasesignthechequeontheback.

［同义词］rear,reverse

2.(adj.)fromthepast过去的、拖欠的

［例］Wehavealotofbackorders.

3.(v.)support资助

［例］Thebankbackedmynewventure.

［同义词］support,encourage

backdate［&0切目后几移.］(v.)toputadateonadocumentthatisearlierthantherealdate,sothatitisvalid

fromthatearlierdate倒填日期

［例］Hebackdatedthebillsothatitcanbevalid.

［同义词］antedate

backorder(n.)anorderfbrgoodsthathavenotyetbeenproducedorsupplied积压定单

［例］Afteralongvacation,Ifoundmyselfinahugestackofbackorders.

［同义词］backlog

backout(v)togiveupornotdosomethingafteragreeingtodoit不履行

［例］Youwillbechargedforsureifyoubackoutofthecontract.

［同义词］default

backer(n.)personwhosupportsfinancially资助者

［例］Thecompanyhassomebigbackers.

［同义词］patron,sponsor,benefactor

backing［配N其］(n.)support,usuallyfinancialone资助

［例］Stronggovernmentalbakingmakestheprojectveryprofitable.

backhander［自◎的切笈省■乌飞猛口①］(n.inf.)abribe,moneygivenunderthetabic贿赂

［例］Thechiefdirectorwasarrestedforhisinvolvementinsomebackhanderaffairs.

［同义词］bribe

backlog［自Y］(n.)build-upofworkororderswhichhavenotbeenprocessed积压的工作(或订单)

［例］Thefailureoftheprojectwasduetobacklogofsuperiororders.

backupsupport支持

［例］Youshouldbackupallclaimsyoumake.

16

back-up(backup)(n,v)tomakeacopeincasetheoriginaloneislostordamaged备份

［例］/madeaback-upofthatdocumentincaseofsomeunforeseendamagetoit.

baddebt(n.)debtwhichwillnotbepaid呆帐

［例］Theobviousdecreaseofbaddebtavoidedthebankruptcyofthebignationownedenterprise.

badfaith(n.)havingadishonestintentionJ坎IV

［例］Badfaithwillbringdisasterstoacooperationinthelongrun.

［反义词］integrity,good-will

balance［冏(n.)amountwhichmakesthetotalcreditsanddebitsequal收支平衡(差额)、结余

［例］Addiiiona/balancestatementwillcharge10USD.

［同义词］equilibrium,equipoise,evenness

balanceofpayments(n.)internationalfinancialpositionofacountry(accountofimports,exportsandinvisible

earnings)贸易收支差额

balancesheet(n.)statementofthefinancialpositionofacompanyorbusinessatacertainmoment资产平衡表

ban(v)toforbidsomething;toforbidsomeonetodosomething禁止

［例］PublicadvertisementontobaccoisbannedinChina,butsomecraftytobaccocompaniesaresuccessfulin

circumventingthisban.

［同义词］forbid

bank(v)todepositsomethinginabank存入

［例］Youhavetobankacertainamountofmoneyinordertoavoidbeingoverdrawn.

［同义词］deposit

BA(bankacceptance)abillofexchangethatisacceptedbyabankfbrafbe.银行承兑汇票

［例］Wewillissueabankacceptanceforthepayment.

bankbook(n.)abookthatlistsallpaymentsintoandwithdrawalsfromacustomer'sbankaccount存折

［例］Youcaninsertyourbankbookintothismachinewhichwillautomaticallyupdateit.

bankholiday(n.)aday,notaSaturdayorSunday,whenbanksareclosedandwhichisalsoageneralholiday(英

国)银行假日

［例］YouhavetowaittillthedayaftertomorrowforyouropeningaccountintheBankofLondonbecause

tomorrowisabankholiday.

17

bankstatement(n.)writtenstatementshowingtransactionsandbalanceofanaccount银行结单

bankrupt［@(Q各具切口+口♦］1.(adj.)unabletopaydebts破产的

［例］Hewasdeclaredbankrupt.

［同义词］insolvent

2.(v.)forcesomeonetobecomebankrupt使破产

［例］Thehighinterestrateshavebankruptedmybusiness.

bankruptcy［目被切口3□容♦⑦］(n.)stateofbeingbankrupt破产

［同义词］insolvency

barcode(n.)ascriesoflinesprintedonaproductthatcanbereadbyamachineconnectedtoacomputer

systemtogiveapriceorreferencenumber条形码

［例］Theinventofbarcodehasgreatlyspeededliptheeconomyofsupermarkets

bargain［同於口丫兴・］1.(v.)discussinordertoreachagreementonpriceconditions讨价还价

［同义词］haggle,negotiate

2.(n.)itematagood(cheap)price物美价廉的商品

［例］ThecardiganisrealabargainforIjustpayhalfofitspreviousprice.

bargaining［冏◎於口臭］(n.)discussinginordertoreachagreement讨价还价

［例］Thebuyerandsellerfinallyagreedtothepricelevelafter2hours'bargaining.

barrister［冏”