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1、GlossaryAA 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國外的例 The sales director is abroad on business trip.同義詞 overseas, in foreign parts, out of the countryabsence (n.)
2、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 (adj.) not present, not at work缺席的例 Please let your section head know if you are likely to be absent for a longer period.同義詞 away, off, missingabsenteeism (n.) reg
3、ular absence from work曠工例 If motivation decreases, absenteeism is likely to increase. absorb (v.) integrate a smaller item into a larger whole兼并、擔(dān)負(fù)(費(fèi)用)例 Head Office has absorbed the losses of our French subsidiary.absorption costing a way of pricing goods by allowing for all costs relating to produc
4、tion in the sale price 歸納成本法例 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 prevailing government regulations.同義詞 summary, synopsis, digestaccepting house = (US) accepting ba
5、nk an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兌銀行access 1. (n.) entry to something通道例 We have access to classified information.同義詞 entrance, passage2. (v.) gain entry into computer data files獲取計(jì)算機(jī)數(shù)據(jù)(文件)例 They shouldnt have been able to access
6、this file.同義詞 outputaccount (n.) record of financial transactions帳戶例 In our bank, if no transaction takes place in 2 years, your personal account will become unclaimed.account executive (n.) an advertising executive who looks after a particular client(廣告或服務(wù)業(yè))業(yè)務(wù)經(jīng)理例 Jack is the account executive of th
7、is advertising company.accounts payable a list of amounts owned to a business to suppliers of goods and services 應(yīng)付帳款例 add an entry to accounts payable accountancy (n.) work of an accountant會(huì)計(jì)工作例 At the end of a year, the accountancy of a big company is always very burdensome.accountant (n.) person
8、qualified to keep a companys accounts會(huì)計(jì)師(員)例 To be a good and competent accountant, accounting principles should be strictly followed.accounts (n. pl) financial records of a business帳目例 The bank would like to see the accounts.accruals (n. pl) money owed which is due at a later date 增長額,利息例 The accru
9、als 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.同義詞 accomplish, complete, finishachievement (n.) the successful completion of something ,something successfully completed 完成、成就1 / 69同義詞 accomplishment, compl
10、etion, perfectionacknowledge (v.) confirm that something has arrived確認(rèn)收悉例 We acknowledge receipt of the shipment.同義詞 admit, acceptacknowledgement (n.) confirmation that something has arrived收條例 After you have received the mail, please return your acknowledgement by fax. 同義詞 acceptanceacquire (v.) bu
11、y, obtain購得、占有例 We acquired a company, shares, etc.同義詞 obtain, get, procureacquisition the act of acquiring 收購 例 The good news from TCL: the acquisition of Schneider!同義詞 merger, takeoveracting (adj.) working in the position of someone for a short time代理的例 an acting manageractive money (n.) money tha
12、t is being used by the public as opposed to money left in bank accounts.流通貨幣(相對(duì)于銀行帳戶中的貨幣) 例 The inflation increases active money . activity (n.) type of business業(yè)務(wù)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 , an
13、d 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.同義詞 force majeureactual (adj.) real實(shí)際的例 Our actual results were better than forecast.actual loss (n.) the real
14、cost of something as opposed to a sum of money stated on paper實(shí)際損失(相對(duì)于帳面損失) 例 In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss. 相關(guān)詞匯 paper lossactuals (n.) goods that can be purchased and used , as opposed to goods traded on a futures contract that ar
15、e represented by documents實(shí)貨(相對(duì)于期貨) 例 The merchant is especially interested in the trading of futures , not actuals. 同義詞 physicals adapt (to ) (v.) to make suitable to or fit for a specific use or situation. 使適應(yīng)例 the ability to adapt quickly to a new situation同義詞 adjustaddendum (n.) an extra section
16、 that is attached to ,or follows , a letter , report,ect 附錄,附件 例 write an addendum to a report 同義詞 appendix address (v.) 1.deal with 處理例 address public concerns 2.give speech to 演說例 address audience on a business projectadjourn (v) to stop (a court case, a meeting , etc.)for a time before beginning
17、again 延期,休會(huì)例 The board meeting has been adjourned to an uncertain date. 同義詞 postponeadjust (v) to settle an insurance claim 理算保險(xiǎn)索賠例 After the car accident, he made an insurance claim that will be adjusted soon. administration (n.) organization and control of a company經(jīng)營、管理例 The administration power
18、of a company also shows the internal control of the company.同義詞 managementadmin (n.) abbreviation for administration 經(jīng)營、管理administer (v.) organize, control: 管理同義詞 manageadopt (v.) choose, decide on采用例 We adopted a new strategy.advance (n.) money paid before it is due, or for work only partially comp
19、leted 預(yù)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.同義詞 increase 2.to pay something before it is due 預(yù)付例 The publishing house advanced me on royalties.advance bill (n.) a bill of exchange that has been written before the
20、goods have been sent off 預(yù)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 deficit advertise (v.
21、) 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(jià)征稅例 VAT is a kind of valorem tax.advertisement (n.) notice/announcement that
22、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 (n.) person/company which advertises廣告商例 Advertisers use various ways and media to promote their products.advertising (n.) the business of designing ads廣告業(yè)例 Shes in adv
23、ertising.advice (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 description of goods and when and how they will be
24、 transported 通知單例 Before you deliver the goods, please fax us an advice note for our confirmation.advise (v.) recommend what should 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 the product supplied售后服務(wù)例 Nowadays
25、 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 成員,聯(lián)號(hào)例 That company is an affiliate of a prestigious holding group.同義詞 member(v.) to attach ( a person or an organization) to a larger organizati
26、on 附屬于例 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 is traded before its real price has been established in the stock market. 二級(jí)市場例 Buy shares on a healthy afte
27、rmarket.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見票后付款 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
28、of loss or damage全保險(xiǎn).例 We insuranced the cargo against all risks. agenda (n.) order of topics to be discussed at a meeting會(huì)議議程例 The first topic on the agenda is salaries.agent (n.) person who represents a company代理(商)例 Our companys agent in Middle East has developed a widespread and mature business
29、there. 同義詞 representative, deputyagiotage (n.) the business of buying and then later selling foreign currencies 套匯例 That guy makes a big fortune by agiotage.同義詞 arbitrageairline (n.) a business providing a system of scheduled air transport航空公司 例 United Airlinesair time (n.) time given to advertise o
30、n TV or radio電視(收音)廣告節(jié)目時(shí)間例 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 allocated most of the money to marketing. 同義詞 assign, designate, allotallotment (n.) the distribution of new company sh
31、ares 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 for a specific purpose津貼例 An expenses allowance is paid monthly to each trainee.amalgamation (n.) a type of reorg
32、anization 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 (n.) strong desire to succeed in life or in a job雄心例 My sister has an ambition and desires to get MBA.同義詞 aspiration, desire, ye
33、arningamenity (n.) a feature that increases attractiveness or value, especially of a piece of real estate or a geographic location 生活福利設(shè)施例 a sunny apartment with amenities including air conditioning同義詞 facility, convenienceamortize (v.) to pay off a debt by saving money on a regular basis分期清償例 The r
34、epayment 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 logics and integrity.analyst (n.) person who analyses分析家例 His intelligence and diligence made him an excellent and acut
35、e 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年度股東大會(huì)annul (v.) to cancel something or stop it from being legally effective 廢除,取消例 The contract was annulled.同義詞 nullifyannulment (n.) the act of
36、 canceling 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 very beginning of their cooperation.antedate (v.) to put an earlier date (on a document, letter, cheque, etc) than the date at the time of wri
37、ting 倒填日期例 To make this cheque legal, you should antedate it by 7days.同義詞 backdateanti-dumping (adj.) of ways in which a country protects its economy by preventing other countries from dumping in it. 反傾銷例 anti-dumping lawsapology (n.) an acknowledgment expressing regret or asking pardon for a fault
38、or offense.致歉例 a letter of apologyappeal 1. (n.) being attractive吸引力例 This product has appeal for young people.同義詞 attraction, charm2. (v.) be attractive to吸引人的同義詞 attract, allureappendix (n.) a collection of supplementary material, usually at the end of a book附錄例 to use an appendix for any informat
39、ion同義詞 addendumapply (v.) ask for something (in writing)(書面的)申請同義詞 We applied for a loan.applicant (n.) person who applies申請人例 The applicant shows outstanding advantages among the candidates pool.application (n.) act of applying申請application form (n.) pre-printed form to make a request for a job申請表例
40、 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.同義詞 assign, designateappointee (n.) person 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
41、 a new job任命例 The appointment of area financial controller implies he has been promoted.2. arrangement for a meeting約定(會(huì)議)例 We fixed an appointment at four oclock.appraisal (n.) calculation of the value of somebody or something 估價(jià)例 Their appraisal of the necklace is about RMB 1,000.同義詞 evaluation, v
42、aluation, assessmentappraise (v.) to judge the value of somebody or something估價(jià)例 They appraised it was only worth $1. 同義詞 evaluate, assessappraiser (n.) person who judges鑒定者,估價(jià)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 you
43、r problems.3.increase in value增值例 My shares have appreciated by 10%.apprentice (n.) young person who is learning a skill學(xué)徒例 Dont listen to him. Jack is only an apprentice.同義詞 learner, beginnerapprenticeship (n.) period of time spent learning a skill學(xué)徒年限,學(xué)徒身份例 Jack served an apprenticeship with a car
44、penter.appropriate (v.) to put an amount of money aside for a special purpose撥出(款項(xiàng))例 They appropriated $10,000 for bribery.approve (v.) agree to pass officially批準(zhǔn)例 They Board approved the new plan.同義詞 acceptapproval (n.) agreement批準(zhǔn)aptitude (n.) natural ability (to do a task)天資例 She had a high aptit
45、ude 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 made big fortune by arbitrage.arbitration (n.) process of settling a dispute仲裁例 We shall have to resort to arbitration.同義詞 judgement, adju
46、dicationarea (n.) region區(qū)域例 His sales area is the North East.同義詞 district, region, territoryarrears (n.) money which is owed and 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 receiver( consign
47、ee) saying that goods have arrived 到貨通知例 After your receipt of the arrival notice from the carrier-COSCO, please arrange the picking-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 these peop
48、le 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根據(jù) 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 as possi
49、ble 及早例 After the cargo reaches your dock,please inform us by fax or email asap.assemble (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 whole集合 例 A
50、sk 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裝配線例 All the workers should take care of the assembly line.assembly (n.) putting (a product)
51、together裝配例 We have automated assembly line.assembly point (n.) a place where people should gather in an emergency.集合地點(diǎn)assented stock (n.) an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票assess (v.) estimate the value o
52、f估價(jià)例 The property was assessed at 20,000.同義詞 value, evaluateassessment (n.) calculation of value估價(jià)例 a tax assessment 同義詞 evaluation, appraisalasset (n.) something of value which is owned by a company資產(chǎn)例 Their companys major asset is its property.同義詞 propertyasset backing (n.) the total value of the
53、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 more than 20%, but less than 51% of the share capital is held by another company .聯(lián)營公司例 This firm is an associate company , not a
54、holding company.current assets (n.) assets in daily use by a business 流動(dòng)資產(chǎn)fixed assets (n.) property and machinery固定資產(chǎn)例 Plants and machines are fixed assets.frozen assets (n.) assets which cannot be sold, usually because there is a dispute凍結(jié)資產(chǎn)intangible assets (n.) assets which cannot be seen (such
55、as goodwill, patents etc.)無形資產(chǎn)liquid assets (n.) cash or bills which can be easily converted into cash流動(dòng)資產(chǎn)例 The amount of liquid assets is important to a company.tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形資產(chǎn)at par ( adj/ adv) of a share or other security that has the same value on the market as the value written on the share itself 平價(jià)(市值等于票面值)例 She bought the shares at par.ATM (n.) automatic teller machine 自動(dòng)取款機(jī)例 You can draw cash from any ATM at any time in Shanghai by using this Visa Card. 同義
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