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Glossaryadjadjective; advadverb; nnoun; vverb; infinal; plplural; abbrabbreviation 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 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 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 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 n. short version of a longer document 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 1. n. entry to something 通道[例] We have access to classified ination.[同义词] entrance, passage2. v. gain entry into computer data files 获取计算机数据(文件)[例] They shouldn’t 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 cutive n. an advertising cutive who looks after a particular client(广告或服务业)业务经理[例] Jack is the account cutive 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 end of a year, the accountancy of a big company is always very burdensome.accountantn. person qualified to keep a company’s 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 like 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 successful 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 have 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. 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 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 trade.[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 majeureactual 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. 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 situation. 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 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 adjusted 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[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 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 rapid 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 of the value of the goods 从价征税[例] VAT is a kind of valorem tax.advertisementn. 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 ways and media to promote their products.advertising n. the business of designing ads 广告业[例] She’s 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 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 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.affiliaten.a person or an organization that is attached to a larger organization 成员,联号[例] That company is an affiliate of a prestigious holding group.[同义词] memberv. 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 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 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 against all risks. agendan. 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 represents a company 代理(商)[例] Our company’s 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] arbitrageairlinen. 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 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 for 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 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 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 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 logics 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 cancel 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 their 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 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, allureappendixn. a collection of supplementary material, usually at the end of a book 附录[例] to use an appendix for any ination[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 the candidates pool.application n. act of applying 申请application n. pre-printed to make a request for a job 申请表[例] Please fill in this application 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. 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 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 o’clock.appraisal 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] uation, valuation, assessmentappraise v. to judge the value of somebody or something 估价[例] They appraised it was only worth 1. [同义词] uate, assessappraiser n. person who judges 鉴定者,估价官[例] Who will be the appraiserappreciate 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] Don’t listen to him. Jack is only an apprentice.[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.approvev. agree to pass officially 批准[例] 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 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[例] The payment in arrears amounts to100.[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 dock.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
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