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1、Glossaryadj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation A134A 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 market.abroad E5brC:d (adv.) to/in another country国外的例 The sales di
2、rector is abroad on business trip.同义词 overseas, in foreign parts, out of the countryabsence 5AbsEns (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 5AbsEnt (adj.) not present, not at work缺席的例 Please let you
3、r section head know if you are likely to be absent for a longer period.同义词 away, off, missingabsenteeism AbsEn5ti:Iz(E)m (n.) regular absence from work旷工例 If motivation decreases, absenteeism is likely to increase. absorb Eb5sC:b (v.) integrate a smaller item into a larger whole兼并、担负（费用）例 Head Offic
4、e has absorbed the 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.abstract 5AbstrAkt (n.) short version of a longer documen
5、t摘要例 Please 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 5Akses 1. (n.) entry to something通道例 We
6、have access 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 shouldnt have been able to access this file.同义词 outputaccount E5kaunt (n.) record of financial transactions帐户例 In our bank, if no transaction takes place in 2 years, your personal
7、account 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 acc
8、ounts payable accountancy E5kauntEnsi (n.) work of an accountant会计工作例 At the end of a year, the accountancy of a big company is always very burdensome.accountant E5kauntEnt (n.) person qualified to keep a companys accounts会计师（员）例 To be a good and competent accountant, accounting principles should be
9、 strictly followed.accounts E5kaunts (n. pl) financial records of a business帐目例 The bank would like to see the accounts.accruals E5kru:Elz (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（到期） next week.achieve E5tFi:v (v.) succeed in doing something完成例 The
10、 two parties achieved final agreements in mutual benefits.同义词 accomplish, complete, finishachievement E5tFi:vmEnt (n.) the successful completion of something ，something successfully completed 完成、成就同义词 accomplishment, completion, perfectionacknowledge Ek5nClidV (v.) confirm that something has arrived
11、确认收悉例 We acknowledge receipt of the shipment.同义词 admit, acceptacknowledgement Ek5nClidVmEnt (n.) confirmation that something has arrived收条例 After you have received the mail, please return your acknowledgement by fax. 同义词 acceptanceacquire E5kwaiE (v.) buy, obtain购得、占有例 We acquired a company, shares,
12、 etc.同义词 obtain, get, procureacquisition 7Akwi5ziFEn the act of acquiring 收购 例 The good news from TCL: the acquisition of Schneider!同义词 merger, takeoveracting 5AktiN (adj.) working in the position of someone for a short time代理的例 an acting manageractive money (n.) money that is being used by the publ
13、ic as opposed to money left in bank accounts.流通货币（相对于银行帐户中的货币） 例 The inflation increases active money . activity Ak5tiviti (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
14、 mentioned in some insurance 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 5AktjuEl (adj.) real实际的例 Our actual results were better than forecast.actual loss (n.) the real cost of
15、something as opposed to a sum of money stated on paper实际损失（相对于帐面损失） 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 repres
16、ented by documents实货（相对于期货） 例 The merchant is especially interested in the trading of futures , not actuals. 同义词 physicals adapt (to ) E5dApt (v.) to make suitable to or fit for a specific use or situation. 使适应例 the ability to adapt quickly to a new situation同义词 adjustaddendum E5dendEm (n.) an extra
17、 section that is attached to ,or follows , a letter , report,ect 附录，附件 例 write an addendum to a report 同义词 appendix address E5dres (v.) 1.deal with 处理例 address public concerns 2.give speech to 演说例 address audience on a business projectadjourn E5dVE:n (v) to stop (a court case, a meeting , etc.)for a
18、 time before beginning again 延期，休会例 The board meeting （董事会）has been adjourned to an uncertain date. 同义词 postponeadjust E5dVQst (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 soon. administration Edminis5treiFEn (n.) organization and
19、control of a company经营、管理例 The administration power of a company also shows the internal control of the company.同义词 managementadmin (n.) abbreviation for administration 经营、管理administer Ed5ministE (v.) organize, control: 管理同义词 manageadopt E5dCpt (v.) choose, decide on采用例 We adopted a new strategy.adv
20、ance Ed5vB:ns (n.) money paid before it is due, or for work only partially completed 预付款例 Yesterday I received an advance on my monthly wage.(v) 1. to increase 提高例 On bull market , shares are advancing rapidly.同义词 increase 2.to pay something before it is due 预付例 The publishing house advanced me on r
21、oyalties.advance bill (n.) a bill of exchange that has been written before the goods 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 turno
22、ver, our adverse balance will be eliminated very soon.同义词 deficit advertise 5AdvEtaIz (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
23、 the goods从价征税例 VAT is a kind of valorem tax.advertisement Ed5vE:tismEnt (n.) notice/announcement that 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 5AdvEtaizE (n.) person/company which advertises广告商例 Advertisers u
24、se various ways and media to promote their products.advertising 5AdvEtaiziN (n.) the business of designing ads广告业例 Shes in advertising.advice Ed5vais (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 n
25、ote to the receiver of goods from the sender that gives details of the quantity and description of goods 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 confirmation.advise Ed5vaiz (v.) recommend what should be done建议、通知同义词 counsel, r
26、ecommend, suggestafter-sales service (n.) service offered by a supplier to a customer to maintain or repair the product supplied售后服务例 Nowadays many enterprises began to compete in the field of after-sales service.affiliate E5filieit (n.)a person or an organization that is attached to a larger organi
27、zation 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 an organization) to a larger organization 附属于例 The business is affiliated to TCL Group.afmd (abbr.) aforementioned 上述的例 You can refer to afmd post address for the dispatch.aftermarket B:f
28、tE9mB:kIt (n.) a situation where a newly issued security is traded before its real price has been established in the stock market. 二级市场例 Buy shares on a healthy aftermarket.after sight (adv) written on a bill of exchange to show that the bill should be paid within a specified time after the payer is
29、 presented within it见票后付款 例 The bill should be paid at 60 days after sight.against all risks (adv.) (of a marine insurance policy) providing insurance for all types of loss or damage全保险.例 We insuranced the cargo（货物） against all risks. agenda E5dVendE (n.) order of topics to be discussed at a meeting
30、会议议程例 The first topic on the agenda is salaries.agent 5eidVEnt (n.) person who represents a company代理（商）例 Our companys agent in Middle East has developed a widespread and mature business there. 同义词 representative, deputyagiotage 5AdViEtidV (n.) the business of buying and then later selling foreign c
31、urrencies 套汇例 That guy makes a big fortune by agiotage.同义词 arbitrageairline 5ZElain (n.) a business providing a system of scheduled air transport航空公司 例 United Airlinesair time (n.) time given to advertise on TV or radio电视(收音)广告节目时间例 The air time of this new product will be prolonged（延长） for 10 secon
32、ds. allocate 5AlEukeit (v.) give money or other resources in certain proportions分配例 In the budget we allocated most of the money to marketing. 同义词 assign, designate, allotallotment E5lCtmEnt (n.) the distribution of new company shares to the people who have applied for them配股 例 Allotment has been ma
33、de by random draw because of oversubscription.allowance E5lauEns (n.) something, such as money, given at regular intervals or for a specific purpose津贴例 An expenses allowance is paid monthly to each trainee.Amalgamation E7mAlE5meiFEn (n.) a type of reorganization where two or more companies are combi
34、ned into one company合并例 The amalgamation of the three companies strengthened the corporation.同义词 combination, merger，acquisitionambition Am5biFEn (n.) strong 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 E5mi:niti (n
35、.) a feature that increases attractiveness or value, especially of a piece of real estate or a geographic location 生活福利设施例 a sunny apartment with amenities including air conditioning同义词 facility, convenienceamortize E5mC:taIz; (?) A5mErtaiz (v.) to pay off a debt by saving money on a regular basis分期
36、清偿amortize例 The repayment of the bond is amortized in 5 years.analyse 5AnElaiz (v.) study in detail分析例 We analysed the accounts.analysis E5nAlisis (n.) detailed study, investigation分析例 The analysis report shows clear logics and integrity.analyst 5AnElist (n.) person who analyses分析家例 His intelligence
37、 and diligence made him an excellent and acute marketing analyst.annual 5AnjuEl (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年度股东大会annul E5nQl (v.) to cancel something or stop it from being legally effective 废除,取消例 The
38、 contract was annulled.同义词 nullify（废除）annulment EnQlmEnt (n.) the act of canceling 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 very beginning of their cooperation.antedate 5Anti7deit (v.) to put an
39、 earlier date (on a document, letter, cheque, etc) than the date at the time of writing 倒填日期，提早日期例 To make this cheque legal, you should antedate it by 7days.同义词 backdate，predateanti-dumping (adj.) of ways in which a country protects its economy by preventing other countries from dumping in it. 反倾销例
40、 anti-dumping laws dumping（倾销）apology E5pClEdVi (n.) an acknowledgment expressing regret or asking pardon for a fault or offense.致歉例 a letter of apologyappeal E5pi:l 1. (n.) being attractive吸引力例 This product has appeal for young people.同义词 attraction, charm2. (v.) be attractive to吸引人的同义词 attract, al
41、lureappendix E5pendiks (n.) a collection of supplementary material, usually at the end of a book附录，附属物，阑尾例 to use an appendix for any information同义词 addendumapply E5plai (v.) ask for something (in writing)（书面的）申请同义词 We applied for a loan.applicant 5AplikEnt (n.) person who applies申请人例 The applicant
42、shows outstanding advantages among the candidates pool.application 7Apli5keiFEn (n.) act of applying申请application form (n.) pre-printed form to make a request for a job申请表例 Please fill in this application form at first.appoint E5pCint (v.)choose someone for a job任命例 We have decided to appoint a new
43、sales manager.同义词 assign, designateappointee E9pCInti: (n.) person chosen for a position or job被任命者例 He is lucky to be the appointee of this project.appointment E5pCintmEnt (n.) 1. choice of someone for a new job任命例 The appointment of area financial controller implies he has been promoted.2. arrange
44、ment for a meeting约定（会议）例 We fixed an appointment at four oclock.appraisal E5preizEl (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 E5preiz (v.) to judge the value of somebody or something估价例
45、 They appraised it was only worth $1. 同义词 evaluate, assessappraiser E5preizE (n.) person who judges鉴定者，估价官appraiser例 Who will be the appraiser?appreciate E5pri:Fieit (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增值（appreciate）例 My shares have appreciated by 10%.apprentice E5prentis (n.) young person who is learning a skill学徒例 Dont listen to him. Jack is only an apprentice.