1、Glossaryadj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation AA 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 (adv.) to/in another country 国外的例 The sales director is
2、 abroad on business trip.同义词 overseas, in foreign parts, out of the countryabsence (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 (adj.) not present, not at work 缺席的例 Please let your section head know if
3、you are likely to be absent for a longer period.同义词 away, off, missingabsenteeism (n.) regular absence from work 旷工例 If motivation decreases, absenteeism is likely to increase.absorb (v.) integrate a smaller item into a larger whole 兼并、担负（费用）例 Head Office has absorbed the losses of our French subsid
4、iary.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 (n.) short version of a longer document 摘要例 Please brief your staff the abstract of the prevai
5、ling 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 1. (n.) entry to something 通道例 We have access to classified information.同义词 entrance, passage2.
6、 (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 (n.) record of financial transactions 帐户例 In our bank, if no transaction takes place in 2 years, your personal account will become unclaimed.account executive (n.) an advertising
7、 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 payable accountancy (n.) work of an accountant 会计工作例 At the e
8、nd of a year, the accountancy of a big company is always very burdensome.accountant(n.) person qualified to keep a companys accounts 会计师（员）例 To be a good and competent accountant, accounting principles should be strictly followed.accounts (n. pl) financial records of a business 帐目例 The bank would li
9、ke to see the accounts.accruals (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 (v.) succeed in doing something 完成例 The two parties achieved final agreements in mutual benefits.同义词 accomplish, complete, finishachievement (n.) the success
10、ful completion of something ，something successfully completed 完成、成就同义词 accomplishment, completion, perfectionacknowledge (v.) confirm that something has arrived确认收悉例 We acknowledge receipt of the shipment.同义词 admit, acceptacknowledgement (n.) confirmation that something has arrived 收条例 After you hav
11、e received the mail, please return your acknowledgement by fax. 同义词 acceptanceacquire (v.) buy, obtain 购得、占有例 We acquired a company, shares, etc.同义词 obtain, get, procureacquisition the act of acquiring 收购 例 The good news from TCL: the acquisition of Schneider!同义词 merger, takeoveracting (adj.) workin
12、g 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 public 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 (n.) type of business 业务例 Our main activity is export /import tra
13、de.同义词 businessact of God (n.) an unexpected or unavoidable event such as a storm , a flood , and earthquake ,etc 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 majeu
14、reactual (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 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
15、.) 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） 例 The merchant is especially interested in the trading of futures , not actuals. 同义词 physicals adapt (to ) (v.) to make suitable to or fit for a specific use or situ
16、ation. 使适应例 the ability to adapt quickly to a new situation同义词 adjustaddendum (n.) an extra 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 (v.) 1.deal with 处理例 address public concerns 2.give speech to 演说例 address audience on
17、 a business projectadjourn (v) to stop (a court case, a meeting , etc.)for a time before beginning again 延期，休会例 The board meeting has been adjourned to an uncertain date. 同义词 postponeadjust (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 adjus
18、ted soon. administration (n.) organization and 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 (v.) organize, control: 管理同义词 manageadopt (v.) choose, decide on 采用
19、例 We adopted a new strategy.advance (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
20、house advanced me on royalties.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 ra
21、pid growth of our turnover, our adverse balance will be eliminated very soon.同义词 deficit advertise (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 o
22、f the value of the goods 从价征税例 VAT is a kind of valorem tax.advertisement(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 (n.) person/company which advertises广告商例 Advertisers use various
23、 ways and media to promote their products.advertising (n.) the business of designing ads 广告业例 Shes in advertising.advice (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
24、 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 (v.) recommend what should be done 建议、通知同义词 counsel, recommend, suggestafter-sales servic
25、e (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(n.)a person or an organization that is attached to a larger organization 成员，联号例 That company is an affiliate of
26、 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 (n.) a situation where a newly issued security i
27、s 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 presented within it 见票后付款 例 The bill should be paid at 60
28、 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 against all risks. agenda(n.) order of topics to be discussed at a meeting 会议议程例 The first topic on the agenda is salaries.agent (n.) person who
29、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 (n.) the business of buying and then later selling foreign currencies 套汇例 That guy makes a big fortune by agiotage.同义词 arbitrageairline(n.) a busines
30、s 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 for 10 seconds. allocate (v.) give money or other resources in certain proportions 分配例 In the budget we allocate
31、d most of the money to marketing. 同义词 assign, designate, allotallotment (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 oversubscription.allowance (n.) something, such as money, given at regular intervals or f
32、or a specific purpose 津贴例 An expenses allowance is paid monthly to each trainee.amalgamation (n.) a type of reorganization 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 (n.) strong de
33、sire 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 (n.) 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
34、 conditioning同义词 facility, convenienceamortize (v.) to pay off a debt by saving money on a regular basis 分期清偿例 The repayment of the bond is amortized in 5 years.analyse (v.) study in detail 分析例 We analysed the accounts.analysis (n.) detailed study, investigation 分析例 The analysis report shows clear l
35、ogics and integrity.analyst (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 年度股东大会annul (v.) to cance
36、l something or stop it from being legally effective 废除,取消例 The contract was annulled.同义词 nullifyannulment (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 the
37、ir cooperation.antedate (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 backdateanti-dumping (adj.) of ways in which a country protects its economy by preventing other countries
38、 from dumping in it. 反倾销例 anti-dumping lawsapology (n.) an acknowledgment expressing regret or asking pardon for a fault or offense.致歉例 a letter of apologyappeal 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, allu
39、reappendix(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 (v.) ask for something (in writing)（书面的）申请同义词 We applied for a loan.applicant (n.) person who applies 申请人例 The applicant shows outstanding advantages among
40、the candidates pool.application (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 (v.)choose someone for a job 任命例 We have decided to appoint a new sales manager.同义词 assign, designateappointee (n.) per
41、son chosen for a position or job被任命者例 He is lucky to be the appointee of this project.appointment (n.) 1. choice of someone for a new job任命例 The appointment of area financial controller implies he has been promoted.2. arrangement for a meeting 约定（会议）例 We fixed an appointment at four oclock.appraisal
42、 (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 (v.) to judge the value of somebody or something 估价例 They appraised it was only worth $1. 同义词 evaluate, assessappraiser (n.) person who judges
43、鉴定者，估价官例 Who will be the appraiser?appreciate (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 增值例 My shares have appreciated by 10%.apprentice (n.) young person who is learning a skill 学徒例 Dont listen to him. Jack is only an appren
44、tice.同义词 learner, beginnerapprenticeship (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 (v.) to put an amount of money aside for a special purpose 拨出（款项）例 They appropriated $10,000 for bribery.approve(v.) agree to pass officially 批准例
45、They Board approved the new plan.同义词 acceptapproval (n.) agreement 批准aptitude (n.) natural ability (to do a task)天资例 She had a high aptitude for business.arbitrage (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
46、made big fortune by arbitrage.arbitration (n.) process of settling a dispute 仲裁例 We shall have to resort to arbitration.同义词 judgement, adjudicationarea (n.) region 区域例 His sales area is the North East.同义词 district, region, territoryarrears (n.) money which is owed and has not been paid on time 到期未付帐
47、例 The payment in arrears amounts to$100.同义词 arrearage, debt, liabilitiesarrival notice (n.) a note sent by a carrier to the receiver( consignee) saying that goods have arrived 到货通知例 After your receipt of the arrival notice from the carrier-COSCO, please arrange the picking-up of the goods at the doc
48、k.artifical person (n.) a company considered as having a separate legal identity from the people who work for it, although some of these 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
