Sam劍橋商務英語BEC中高級詞匯1

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國外的例 the sales director is

2、 abroad on business trip 同義詞 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 義詞 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.同義詞away, off, missingabsenteeism 埶心弋思興口轡淞卷©0)0(n.)regular absence from work 曠 t例 v motivation decreases, absenteeism is likely to increase.absorb 田& (v.) integrate a smaller item into a larger whole 兼并、#!負(費用)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歸納成本法例 our company mainly use absorption costing to set the sale price of products, abs tract 田溝&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 義詞 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 承兌銀行access 田普1. (n.) entry to something 通 道例 we have access

6、 to classified information.同 義詞 entrance, passage2. (v.) gain entry into computer data files 獲取計算機 數(shù)據(jù)(文件)例they shouldn ? have been able to access this file.同義詞outputaccount 目爲® (n.) record of financial transactions 帳八例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 (廣告或服務業(yè))業(yè)務 經(jīng)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 應付帳 款例 add an entry to accounts

8、 payableaccountancy p目心w” (n.) work ofan accountant會計工作例 at the end of a year, the accountancy of a big company is always very burdensome.accountant 觀 (n.) person qualified to keep a company's accounts 會計師(員) 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 帳 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 增長額，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 義詞 accomplish, complete, finishachievement | p囲b開層:j (n.) the successful completion of something , something successfully completed 完成. 成就同義詞 accomplishment, completion, perfectionacknowledge p&j畐令 j (v.) confirm that something has arrived 確認收悉例 we ackno

11、wledge receipt of the shipment.同義詞admit, acceptacknowledgement | %爲日©興2令0弋(n.) confirmation that sometliing has arrived h攵條例 after you have received the mail, please return your acknowledgement by fax.同義詞acceptanceacquire f 已爲-開1 (v.) buy, obtain 購得、 占冇例 we acquired a company, shares, etc.同 義詞

12、obtain, get, procureacquisition 產(chǎn)芳興目淀興| the act of acquiring 收購例the good news from tcl: the acquisition of schneider!同 義詞 merger, takeoveracting 壬歹遂興更 (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 通貨幣(和對于銀行帳戶屮的貨幣)例 the inflation increases active money activity 吉開:興興 | (n.) type of business 業(yè)務例 our main activity is export /import trade.同義詞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 同義詞force majeureactual 辭1 (adj.) real 實際的例 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 實際損失(相對于 帳而損失)例in the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.相關詞匯paper lossactuals (n.) goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents 實貨(相對于期貨)

16、例the merchant is especially interested in the trading of futures, not actuals 同義詞physicalsadapt (to ) p田2豈口(v.) to make suitable to or fit for a specific use or situation.彳吏適丿旬 例the ability to adapt quickly to a new situation 同義詞adjustaddendum (n.) an extrasection that is attached to ,or follows , a

17、 letter 、 report.ect附錄，附件例 write an addendum to a report同義詞appendixaddress ®日2口此(v.) l.deal with 處理例address public concerns2,give speech to 演說例 address audience on a business projectadjourn 弋園2好 口(v) to stop (a court case, a meeting , ctc.)for a time before beginning again 延 期，休會例 the board mee

18、ting has been adjourned to an uncertain date同義詞postponeadjust ®目2仔 (v) to settle an insurance claim理算保險索賠例 after the car accident, he made an insurance claim that will be adjusted soonadministration 1 (n.) organization and control of a company 經(jīng)背、管理 例 the administration power of a company also

19、shows the internal control of the company.同義詞managementadmin (n.) abbreviation for administration 經(jīng)營、管 理administer 目ox興(v.) organize, control:管理同義詞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 預付款 例 yesterday 1 received an advance on my monthly wage.(v) 1. to increase 提高例 oh bull market, shares are advancing rapidly 同義詞increase2.to pay something before it is due 預付例 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 預付 (開)票據(jù)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同義詞deficitadvertise 旦卷 2 :

22、後牝(v.) announce something is for sale 做廣告例the soap is advertised on tv for its special flavor.同義詞announcead (n, inf) short for advertisementad valorem (adj.) of tax that is calculated as a percentage of the value of the goods 從價征稅 例vat is a kind of valorem tax.advertisement 園興0弋(n.) noticc/announcem

23、ent tliat something is for sale 廣告 例if you want your house sold, you should have put your advertisement in a more popular newspaper.advertiser fm2 :壬開淞p1(n.)person/company which advertises 廣告商例 advertisers use various ways and media to promote their products.advertising 日拶2興比x宴 1 (n.) the business o

24、f designing ads 廣告業(yè)例she s in adveilisinadvice 日 (n.) recommendation (s)about what you should do 建議、通知(書) 例 his advice was to close the factory.同義詞 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 通知單例 before you deliver the goods, please fax us an advice note for our confirmationadvise 日:興孔(v.) recommend whatshould be done 建議、通知同義詞counsel recommend, suggestafter-sales service (n.) service offered by a supplier to a customer to maintain or repair

26、the product supplied竹后服務例 nowadays many enterprises began to compete in the field of after-sales service affiliate p目只開開亂興(n.)a person or an organization that is attached to a larger organization 成員，聯(lián)號例 that company is an affiliate of a prestigious holding group同義詞member(v.) to attach ( a person or

27、an organization) to a large organization 附屬于例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.二級市場例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 見票后付 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 保險.例 we insuranced the cargo against all risksagenda 目2令亂 (n.) order of topics to be discussed at a meeting 會議議程例 the first topic on the agenda is salaries.agent 譏開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 義詞representative, deputyagiotage 帥2令)令 | (n.) the business of buying and then later selling foreign currencies 倉匯 例 that guy makes a big fortune by agiotage.同義詞arbitrageairline 互興 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 電視(收音)廣告節(jié)h時間例 the air time of this new product will he prolonged for 10 seconds allocate 站爲肚開(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.同義詞assign, designate, allotallotment p國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 中園(n.) something, such as money, given at regular intervals or for a specific purpose 津貼例

33、 an expenses allowance is paid monthly to each trainee.amalgamation p蠲o親 丫弋田。亂開曠飛* (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 義詞 combination, mergerambition 省o劇&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.同義詞 aspiration, desire, yearningamenity 匡oxqx興(n.) a feature that increases attractiveness or value, especially of a piece of real estate or a geogiaphic location 生活福利設 施例 a sunny apartment with amenities inc

35、luding air conditioning同義詞 facility, convenienceamortize并(v.) to pay off a debt by saving money on a regular basis分期淸償例 the repayment of the bond is amortized in 5 years analyse 目占弐興淞(v.) study in detail 分析 例 we analysed the accounts.analysis p總傑開開 (n.) detailed study, investigation 分析例 the analysis

36、 report shows clear logics and integrity.analyst 目興 (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同義詞yearlyannual general meeting (n.) (agm) a meeting of all the shareholders in a company 年度股東

37、人會annul 宙園 (v.) to cancel something or stop it from being legally effective 廢除，取消例 j the contract was annulled.同義詞nullifyannulment(n.) the act ofcanceling something or stopping it from being legally effective廢除，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 帥興豈2此開(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.同義詞backdateantidumping (adj.) of ways in which a country protects its economy by

39、preventing other countries from dumping in it.反傾銷例anti -dumping lawsapology | 中日口&心仝：金興 (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 同義詞attraction, charm2. (v

40、.) be attractive to 吸引人的同義詞attract, allureappendix 目口亂2>(住; (n.) a collection of supplementary material, usually at the end of a book 附錄例 to use an appendix for any information同義詞addendumapply 網(wǎng)口弐興 j (v.) ask for something (inwriting)(書面的)申請同義詞we applied for a loan.applicant 前興(n.) person who app

41、lies屮請人例 the applicant shows outstanding advantages amon the candidates pool.application 蠲傑刈亂興 bp. (n.) act of applying 屮請application form (n.) pre-printed form to make a request fora job 申請表例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.同義詞 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田鳥開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 約定(會議)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 估價例their appraisal of the necklace is about rmb 1,000.同義詞 evaluation, valuation, assessmentappraise p冒口口他(壯(v.) to judge the value of somebody or some

44、thing 估價例they appraised it was only worth $/.同義詞evaluate, assessappraiser |昌口口亂興淀$ (n.) person whojudges鑒定者，佔價官例 who will he the appraiser?appreciate p目口開rb開肚開 (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出口口此開 (n.) young person who is learning a skill 學徒例 don ? listen to him jack is only an apprentice 同義詞learner, beginnerapprenticeship中也 亂開養(yǎng)才興口 j (n.) period of time spent learning a skill 學徒年限,學徒 身份 例 jack served an apprenticeship with a carpenter.appropriate p國口口弋2 (v.) to p

46、ut anamount of money aside for a special purpose 撥出(款項)例they appropriated $10,000for bribery.approve 目口晝 (v.) agree to pass officially 批進例they board approved the new plan.同義詞acceptapproval 7自口口2(n.) agreement 批 準aptitude io興口2 (n.) natural ability (to do a task)人資例she had a high aptitude for busines

47、s.arbitrage | 目亀興興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同義詞 judgemen

48、t, adjudicationarea f (n.) region 區(qū)域例his sales area is the north east.同義詞 district, region, territoryarrears目口眇弋耗(n.) money which is owedand has not been paid on time 到期未付帳 例the payment in arrears amounts to$100 同義詞arrearage, debt, liabilitiesarrival notice (n.) a note sent by a carrier to the rccci

49、vcr( consignee) saying that goods have arrived 到貨通知例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.同義詞 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 裝配例 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 裝s!線 例 all the workers should take care of the assembly line.assembly 興 1 (n.) pu

53、tting (a product) together 裝配例 we have automated assembly line.assembly point (n.) a place where people shouldgather in an emergency.集合地點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 估價例the property was assessed at £20,000同義詞value, evaluateassessment p旦亂091 (n.) calculation ofvalue估價例a tax assessment同義詞 evaluation, appraisalasset (n.) something of value which isowned by a company 資產(chǎn)例 their company s major asset is its property.同義詞propertyasset backi

55、ng (n.) the total value of the assets of a company divided by the number of ordinary shares issues.資產(chǎn)保證例 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 聯(lián)營公司例 this firm is a

56、n associate company , not a holding company.current assets (n.) assets in daily use by a business 流動資產(chǎn)fixed assets (n.) property and machinery 固定資產(chǎn)frozen assets (n.) assets which cannot be sold, usually because there is a dispute 凍結資產(chǎn)intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)無形資產(chǎn)liquid assets