2011年剑桥商务英语BEC中级词汇精选

2011年剑桥商务 英语 关于好奇心的名言警句英语高中英语词汇下载高中英语词汇 下载英语衡水体下载小学英语关于形容词和副词的题 BEC中级词汇精选 剑桥商务英语BEC中级词汇精选(14) n. ?仲裁，公断 ?鉴定，检验 refer to arbitration 交付公断 submit to arbitration交付公断 commercial arbitration 商务仲裁 短语 obligatory arbitration 强制仲裁 price arbitration 公断价格，议价 quality arbitration 质量检(商)定 arbitration The issue has been taken to arbitration. 争议已提交仲裁。 They decided to settle the dispute by arbitration. 例 他们决定通过仲裁来解决争议。 The management refused to agree to arbitration. 管理层拒绝诉诸仲裁。 n. 欠款 逾期债款 arrears of interest 积欠利息 短语 in arrears 欠债;欠人的，拖欠的 arrears an account in arrears 拖欠债款的账户 I’m in arrears with the rent. 例 我拖欠租金。 索价，要价 I managed to get the full asking price of $2,000 for my car. asking price 我已成功地以开出的全价2000美元把汽车卖出。 例 We shall always negotiate never pay the full asking price. 我们每次都讨价还价，从来不照付全价。 v. ?集合，聚集 ?装配 assemble a machine 装配机器 短语 assemble date 汇集数据 assemble assembly-line 装配线，流水工作线 The staff assembled in hall. 例 员工们在礼堂集合。 n. 评定，估价 assess 短语 assess tax on somebody’s property 对某人的财产征税 assess somebody’s efforts 评价某人的工作 The annual income of staff in this price was assessed at $900. 这地方的员工的年收入为900美元。 例 Damaged were assessed at 1000 RMB. 损失估计达1000元人民币。 n. ?财产 ?资产 祥解 如股票、土地、建筑物、机器等属于个人或公司，尤指可变卖的东西。 assets and liabilities 资产与负债 active assets 活动资产，有收益资产 alternative reserve assets 代用储备资产 capital assets 资本;(固定)资产 current asset 流动资产 短语 fixed asset 固定资产 asset frozen asset 冻结资产 intangible assets 无形资产 liquid assets 流动资产 tangible assets 有形资产 The factory is the most valuable asset. 那家工厂是价值最高的资产。 例 The company was forced to sell off its assets. 那家公司被迫以低价出售资产。 v. 援助，协助 出席 assist somebody with a task 帮助某人…… assist somebody to do something 帮助某人…… 短语 assist somebody in doing something 帮助某人…… assist at the ceremony 参加仪式 assist You will be required to assist Mrs. Smith in preparing a report. 你将要协助史密斯夫人准备一份报告。 例 We all assisted in repairing the computer. 我们都帮助修理计算机。 n. 查账，审计 v. 审计审核，查证或校正账目 audit annual audit 年度查账 balance sheet audit 资产结算表审计 cash audit 现金审核 casual audit 临时审计，抽查账目 短语 income audit 收益审计，收入查核 income statement audit 损益计算书审计 horizontal audit 水平审计，横式查账 external audit 外聘审计(由非受雇于公司的人进行审计) Independent accountants audit the company annually. 独立会计师每年审计公司账目。 The IRS audits questionable income tax returns. 例 美国国内税务局审计可疑的所得税报告。 An external audit is required for tax purpose. 公司为税务需要，要进行外聘审计。 v. 使……自动化，使……自动操作 automate a factory 使工厂自动操作 短语 automated production 自动化生产 automate We are in process of automating the production department. 我们正在对生产部门实行自动化。 例 This part of the factory id now fully automated. 工厂的这部分已完全自动化。 n. ?平均，平均水准 ?海损 average out (at) 平均为 on (an) average 通常;按平均 短语 average up 高于平均价格卖出 efficiency average 平均生产率 average revenue 平均收入 average What is the average profit for five years in your company? 你们公司五年来的平均利润是多少, Our expenses averaged out to 45 dollars per day. 例 我们的支出平均每天45美元。 The shipowners paid the average. 船东付了海损赔偿。 n. ?意识 ?认识程度 have the awareness of 了解 consumer awareness 消费意识 短语 currency awareness 对币值变化的注意 awareness current awareness 最近资料通告 The advertising campaign has been planned to raise awareness of the product 例 amongst the public. 此广告促销计划的目的在于提高产品的知名度。 n. 财务支持，赞助 backing off 卸(退)下 have the full backing of 得到……的充分支持 短语 financial backing 财政援助 to have a large backing 有大批的支持者 backing The plan for a new hospital has plenty of government backing. 新建医院的计划得到政府的大量援助。 例 The new business received government backing in the form of a grant. 这家新企业得到以补助方式发给的政府资助。 n. ?回扣 ?贿赂 backhander Investigators estimate that $35m had been spent on bribes and backhanders. 例 调查人员估计，3500万美元被用于贿赂和回扣。 n. 积压(的工作或订货) to become a backlog 成为积压 短语 to acquire (something) as a backlog 获得(某物)作为储备物 backlog There is a backlog of orders waiting to be processed. 大批积压订单等待处理。 例 Extra staff were employed to clear the backlog. 雇佣额外人手清理积压的工作。 adj. ?无效的 ?无用的，作废的 ?亏损的 bad debt 死账(无法收回的欠款)，坏账 in bad faith 不诚实;存心欺骗 bad 短语 passes bad checks 开空头支票 have a bad name 名声不佳(,get a bad name) go to the bad 堕落;亏损 The department store was $300,000 to the bad in 1997. 那家百货公司在1997年亏损了30万美元。 The bank wrote off one million pounds in bad debts. 银行注销100万英镑坏账。 例 Each dealer accused the other of bad faith. 交易商相互指责对方欺诈。 It was found that the goods had been sold in bad faith. 这批货物被发现已在存心欺骗的情况下售出。 v. 拨出(款项) appropriate funds for education 拨款作教育基金 短语 appropriate for 拨出(款项、房屋等)供……之用 appropriate Five thousand dollars has been appropriated for the investment. 例 已拨款5000元作为投资费用。 v. ?赞成 ?满意 ?批准，通过 The resolution was approved 82 to 16 with 18 abstentions. approve 决议以82票对16票通过，18票弃权。 例 The managing director has approved the sales budget for next year. 总裁已批准明年的销售预算。 n. ?正式批准 ?官方认可 短语 on approval (货物)供试用;包退包换 Do the plans meet with your approval? approval 你赞同这些 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 吗, 例 On approval goods must be returned within 14 days if they are not satisfactory. 如果不满意，试用货物须在14天内退回。 n. 天资，才能 短语 aptitude test 能力倾向测试(用于测试某人最适合什么样的工作) She has an aptitude for figures. aptitude 她有数字方面的天赋。 例 Most school-leavers should take an aptitude test. 大多数中学毕业生都应参加能力倾向测试。 n. 套汇，套利交易 arbitrage 祥解 即几乎同一时间在两个市场买卖商品、证券、外汇等，从市场差价中获取利润。 注意:不与a(n)连用，无复数，仅与单数动词连用。 arbitrage of exchange 商品套利，套购商品 短语 stock arbitrage 套购证券 The difference in prices between the two markets was reduced by arbitrage. 例 套利活动使两个市场间的差价缩小。 n. ?申请人 ?(保险的)投保人 loan applicant 申请借款人 短patent applicant 专利申请人 语 job applicant 求职人员 an applicant for a position 求职者 applicant We had over 200 applicants for the sales job. 我们的销售职位有200多名申请人。 例 Applicants for export licenses should contact the Ministry of Foreign Trade. 出口许可证申请人应与外贸部联系。 n. ?申请 ?实施 ?申请书 application form 申请表 短a job application 求职书 语 on application to 向……函索，索取;申请 application credit application 信用证申请书 The unemployed engineer wrote a dozen applications for jobs but go nothing. 例 失业的工程师一连写了十几封求职信，但一无所获。 n. 被任命人，被委派人约定的会面地点 appointee The appointee will be expected to familiarize himself/herself with the company rules. 例 获委派的人应自行熟悉公司规章细则。 n. ?估价 ?评估(职员和上司会晤，评定前者的工作表现及规划未来的任务) detailed appraisal of a project 对某项目的详细评价 短 make/give an objective appraisal of 对……作出客观的评价 语 appraisal of real estate 不动产估价 appraisal I’ve got an appraisal with my boss tomorrow. 明天上司要见我，评估工作表现。 例 This company has an annual appraisal system. 该公司设立年度评估制度。 v. ?赏识，重视，感激 ?体谅 ?增值 短appreciate your kindness 多谢厚意 语 appreciate in value 增值 We appreciate your efforts for the development of the company. 我们感激你对公司发展所做的努力。 appreciate We shall appreciate hearing from you again. 我们恭候佳音。 例 Houses in this area have all appreciated in value since the new highway was built. 由于修建了新公路，这一地区的房屋都涨价了。 Apples appreciated 2 to 5 cents per box. 苹果每箱涨价二至五分钱。 n. 分析员 analyst-programmer 程序分析人员 短 investment analyst 投资分析家 语 analyst financial analyst 财务分析家 We’d better employ an analyst to look at the financial results. 例 我们最好聘请分析员研究财务结果。 adj. 每年的，按年度计算的 annual income 年收入 annual report 年度报告，年报(按照法律规定，公司董事必须向公司成员及股东提供年报，annual 短内容包括财务结果等) 语 annual return 年度报表 annual general meeting (AGM) 股东年会 v. ?预定 ?占先，抢先 ?预支，提前使用 ?期待 anticipate anticipate one’s income 预支收入 短 语 ardently anticipate 殷切地期望 confidently anticipate 满怀信心地期望 We anticipated our competitors by getting our products onto the market first. 我们赶在竞争对手之前，先把产品推向市场。 A man who always anticipates his income can never save or become rich. 总是预支工资，寅吃卯粮的人，永远不能储蓄或成为富人。 例 She anticipates his arrival with much pleasure. 她万分高兴地期待他的到来。 He tried to anticipate all my needs. 他设法将需要的东西预先准备好。 n. 吸引力 snob appeal 商品对势力顾客的吸引力(如高档，稀奇或进口商品) 短 eye-catching appeal 具有动人的吸引力(指封面设计，推广资料等) 语 appeal make an appeal to somebody 引起某人兴趣 Does the idea of working for a venture company appeal to you? 例 你有没有兴趣到合资企业去工作, v. ?申请，请求 ?应用，运用 be applied to 适用于，与……接触 apply for 申请，请求;接洽 短 语 apply something to 把……施于……;把……运用于…… apply apply to 向……询问，向……接洽 She applies all her money to her mortgage. 例 她把所有的钱都用来付抵押贷款。 We intend to apply economic sanctions. 我们打算实施经济制裁。 n. 合并，重组 amalgamation 短amalgamation of companies 公司合并 语 n. ?强烈的欲望 ?进取心，雄心 短burn with an ambition 野心勃勃 语 ambition One of his ambitions is to become the President of the Motor General. 例 他的抱负之一是当通用汽车公司的总裁。 v. 分期付款(欠款的利息) amortize I intend to amortize the total cost of the car over three years. 例 我打算用三年时间分期偿还汽车的所有费用。 v. 分析，研究 短analyze into 把……分解成 语 analyze The manager tried to analyze the cause of our defeat. 例 经理努力设法分析我们失败的原因。 n. 分析，分析结果的报告 financial ratio analysis 财务比率分析 analysis flow-of-funds analysis 资金流量分析 短 语 feasibility analysis 可行性分析 income-expenditure analysis 收支分析 Close analysis of the sales figures shows the regional variations. 仔细分析销售数字，就可以看出情况因地区而异。 例 I suggest we carry out an analysis of our overseas markets. 我建议对我们的海外市场进行分析。 n. ?代理人，代理机构 ?经纪人 a travel agent 旅行代理商 短 an insurance agent 代理保险商 语 universal agent 商业全权代理人 agent My agent has power to sign my name. 我的代理人有权代我签字。 例 We are looking for an agent in the Middle East. 我们正在寻求中东的代理机构。 n. ?协定， 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 ?契约 come to an agreement 达成协议;取得一致意见 reach/make an agreement达成协议;取得一致意见 短 by agreement 同意，依约 语 enter into/conclude an agreement 订约 agreement in agreement with 符合……，照……，同意;(和)……一致 The supermarket chain has signed an agreement with a Japanese trading company. 例 该连锁超级市场与一家日本商行签订了协议。 It is reported that an agreement has been made between the two major oil companies. v. 分配，配给 allocate allocate shares 非配股份 短 语 allocate rations for a week-long business trip 分配一星期外出商务旅行的定额。 That space has been allocated for a new business center. 这块地皮已经拨作建一座新的商业中心。 例 We have allocated costs equally among all members of the department. 我们将成本平均分摊给部门里的全体成员。 n. ?不用付税的津贴，补贴 ?折扣，折价 at no allowance 无限制，尽性地 expense allowance 预算拨款 family allowance (工资外的)家庭津贴 free allowance 免费额(重量、价费等) 短 语 obsolescence allowance 折旧 make allowance(s) for 考虑到;体谅，原谅 allowance make an allowance to 给补贴费，给零用钱 put somebody on short allowance 限制(某人)供应量 The carriers made an allowance of 5% for late delivery. 运输公司因迟延交货而需要付出5,的折扣。 例 Every clerk was given a petrol allowance of 30p per mile. 公司发给每个职员每英里30便士的汽油津贴。 v. 合并 amalgamate The two firms are amalgamating to increase productivity and save running costs. 例 两家公司正在进行合并，以提高生产率和节约营运成本。 ad (简写) advertisement n. ?广告，布告 ?出公告，做广告 tombstone advertisement 证券发行公告;证券经销人名单 commercial advertisement 商业广告 短 publishers’ advertisement 出版商广告 classified advertisement 分类广告 television advertisement 电视广告 It has many advertisements and many different sections on Sunday Paper. 星期日报有很多广告和许多栏目。 例 The best way to sell your car is to put an advertisement in the local paper. 在当地报纸刊登广告是出售汽车的最好办法。 n. ?广告业 ?做广告 adj. 广告的，与广告有关的 point-of-purchase advertising 零售商说明其经营业务的广告标志 price advertising 价格广告 advertising expense 广告费 短 语 institutional advertising 建立永久声誉的广告 advertising keyed advertising 广告索引 local advertising 区域性广告 Advertising is one of the biggest businesses in America. 广告业是美国最大的行业之一。 例 Cigarette advertising has now been banned on television. 当局已禁止在电视上做香烟广告。 v. ?买得起，承受得住 ?承担费用 afford 例 We really can’t afford a new car. (We really can’t afford to buy a new car.) 我们实在买不起新车子。 I can’t afford to lose the goodwill of our customers. 我承担不起失去顾客信任的后果。 The land affords wheat. 这地出产小麦。 售后服务(常用于汽车、电脑、家用电器等耐用消费品) after-sales service We offer a free after-sales service for the first twelve months after purchase. 例 在购后的12个月内我们提供免费售后服务。 n. 议事日程 place/put something on the agenda 把某事提到日程上来 短 approved agenda 审定议程(最后通过的会议议程) 语 provisional agenda 临时议程 agenda The agenda will be sent out in advance of the meeting. 议程将在会议前发出。 例 “They share with them an agenda beyond the immediate goal of democratization of the electoral process.” (Daniel Sneider) “除了实现选举过程民主化这一近期目标以外的他们之间的议事日程。”(丹尼尔*斯奈德) n. (公司或商业活动 的)行政管理 under somebody’s administration 在某人 的管理下 during the 短语 administration of somebody 在某人的任 期内 economic planning administration 经济计 划管理 fiscal administration 财 政管理 personal administration 劳务管 理 administration of the fund 资金管理 We must reduce the amount of tine and money spent on administration. 我们必须减少用于行政 管理的时间和金钱。 例 The administration of employee’s expense accounts is very time- consuming. 雇员开支账目管理耗费 的时间多。 v. 采纳，批准 adopt a new technique 采用新技术 短语 adopt a resolution 决议 adopt adopt a new idea 采纳新意见 The resolution was adopted by a vote of 180 in favor to 10 against it. 例 决议案以180票对10票获得通过。 n. ?采纳，采用 ?选用新产品 At the meeting they discussed the proposals up for adoption. adoption 他们在会上讨论即将实行的各项建议。 例 We have had a number of adoptions in most of our major markets. 大多数主要市场都有不少人选用我们的产品。 n. 预付款婵?/div> advance v. ?提高，增加 ?预付 in advance 提前 advance bill 预付票据 all-out advance 市价全面上涨 短语 bank advances 银行贷(出)款 price advance 涨价，提价 advance by overdraft 透支 I asked for an advance on my wages. 我要求预付工资。 Shares advanced today. 例 今天股价上涨。 Can you advance me $100? 你能预付我100美元吗, v. ?公布，通告 ?做广告 短语 advise for 登……广告;登招请(待聘等)广告 The company advertised for a new secretary. 公司登广告招聘一名新秘书。 The new sales job was advertised this week. advertise 本周做了招聘销售员的广告。 例 I advertised him of my plans. 我把我的计划通知了他。 We advertised through the press. 我们通过报纸宣传。 n. 收支差额，余额 v. 使均衡 balance sheet 资产负债表【列明公司的贷记(credit)及借记(debt)数字与 差额】 balance balance of payments 贸易支付差额(一国出口的货物和服务总额与进口 之差) 短语 a bank balance 银行余额 off balance 不稳 in the balance 悬而未决 on balance 总的来说 Our plans were left hanging in the balance. 我们的计划被搁置下来处于悬而未决的状态。 Resolution of these matters is still in the balance. 这些事情的结果尚未可知。 例 The balance of the wages was devoted to new books on flower culture. 剩下来的工资全用来购买花卉栽培的新书上了。 My accounts balance for the first time this year. 我的账上今年第一次出现收支平衡～ n. ?破产人 ?破产公司 v. ?使破产 adj. ?破产的 ?无力偿还债务的 go bankrupt 破产 be declared bankrupt 宣告破产 短语 play the bankrupt 破产，不能偿还债务骗钱;【喻】有负别人的信托 bankrupt of 完全缺乏，完全丧失 bankrupt bankrupt in 完全缺乏，完全丧失 The bankrupt and the men to whom he owned money arranged an accommodation. 破产者和他的债权人协议调解。 例 Replacing those machines now will bankrupt us. 现在要更换那些机器肯 定会使我们破产。 The company went bankrupt because of its poor management. 那家公司因管理经营不善而破产。 n. 破产，无偿付能力 go into bankruptcy 破产 bankruptcy administrator 破产管理人 短语 fraudulent bankruptcy 假破产 bankruptcy negligent bankruptcy 过失破产 voluntary bankruptcy 自愿申请破产 The film I work for is facing bankruptcy. 例 我任职的公司面临破产。 银行结算清单，银行对账单 bank statement 祥解 银行定期寄给账户持有人的清单 n. 条形图，柱状图 Last year’s sales figures for all our markets are shown on this bar chart. 例 我们所有市场去年的销售数字都显示在这个条形图上。 v. ?谈判 ?讨价还价 n. ?契约， 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 ?便宜货 bargain on 期望;信赖 bar chart a bad bargain 吃亏的生意 a good bargain 赚钱的生意;便宜货 wet bargain 双方喝酒成交的生意 短语 close/seal a bargain 成交;达成协议 drive a hard bargain over something (在某事上)极力讨价还价;坚持 苛刻的条件 have the best of the bargain 获得最大的好处 into the bargain 外加;另外;而且(在议定的条件外再加上) The union bargained for better pay and working conditions. 工会为争取较好的工资待遇和工作条件而谈判。 If you bargain with them they might reduce the price. 如果你讲讲价，他们可能会把价钱降低。 例 At that low price the house is a bargain. 按那样低的价钱出售，这房子是便宜的。 A bargain is a bargain. 【谚】买卖一言为定;达成的协议不可撕毁。 n. 基地，根据地 base v. 设立形成……的基础，提供……的基础 That company has offices all over the world, but their base is in Paris. 这个公司的办事处遍布全世界，但本部在巴黎。 He based the new company in Portland. 例 他在波特兰设立公司。 Advertisements based on these facts have been printed in newspapers and magazines but have not helped much. 根据这些情况拟定的广告词登载在报纸和杂志上，但是效果不大。 相关 base-minded adj. 品质恶劣的 n. 一批，一组，一群 a batch of orders 大量订单 batch batch production 批量生产 短语 production batch 生产批次 batch-wise adj. 分批的;不连续的 This is the first batch of letters to be answered. 这是第一批待复的信件。 例 This is the batch of watches that all have the same fault. 这就是那批有同样毛病的手表。 熊市 bear market v. ?超过，胜过 ?榨取 beat down 压低价钱;杀价 be dead beat 精疲力竭 短语 beat over 调查;追究 beat somebody hollow 大大超过某人;把某人打得一败涂地 beat I beat him down to a lower price. 我迫使他把价格降低。 例 He beat me out of 20 dollars with his latest scheme. 他用新招骗取了我20块钱。 n. ?现货，实货(相对于期货) ?实际数字 actuals 例 这些是去年的实际营业额。 v. ?修改，改编 ?改装 ?适应 adapt for 使适合于，为……改编 短语 adapt from 根据……改编 adapt adapt to 使某事物适应或适合…… Here is a letter adapted from Business, Philadelphia Bulletin, March 9, 例 1973. 这里摘登一封回信，刊登在1973年3月9日《费城公报》的“商务专栏” 上。 v. ?(将会议、审讯等)延期 ?休会 The chairman adjourned the meeting until the following day. 主席宣布休会，明天复会。 adjourn 例 The conference was adjourned to allow the participants to contact their companies. 会议暂停，以便与会者和各自公司联系。 v. ?调节 ?修改 ?核算(盈亏)，精算 adjust the accounts 清理账目 短语 adjust the losses 评定损失 adjust the errors 校正误差 He adjusted himself very quickly to the business environment of the adjust country. 他使自己很快适应了这个国家的商业环境。 The sales figures have been adjusted slightly. 例 销售数字已稍作修正。 The claim is being adjusted. 索赔金额正在理算中。 广告经理(非正式) ad man Johnson works as an ad man for a television company. 例 约翰逊任一家电视公司的广告经理。 adj./adv. 全体，全面 across-the-board 例 The drop in sales applies across-the-broad. 销售额全面下降。 They have decided to increase prices by 4% across-the-board. 他们决定全面提高价格4,。 adj. 代理的 acting 短语 the acting manager 代理经理 adj. ?活跃的 ?流通的 active capital 活动资本 短语 active market 交易频繁的市场 active active money 流通货币(相对于银行账户中的货币) The recession has reduced the amount of active money. 例 经济衰退已使流通中的货币减少。 n. ?业务类型 ?工作，业务具体活动 [pl.] ?领域 ?活动范围 auxiliary activity 附属业务 activity financing-activities 财务活动 短语 contributing cost activity 分成成本活动 occupational activities 职业性活动 operation activity 维护，保养;(设备的)运行 adj. 真实的，实际的，确实的 actual loss 实际损失 actual 短语 in actual business activities 在实际商务活动中 the actual state of affairs 目前的形式 The actual cost of repairs was a lot less than we had expected. 例 实际的修理费用比我们预期的要低得多 v. ?获得或达到 ?实现，完成 achieve one’s purpose 达到目的 短语 achieve success 获得成功 achieve The company has achieved all its goals this year. 例 这个公司今年已经实现了所有的奋斗目标。 v. ?承认，公认，公证 ?感谢 ?确认(表示收到) acknowledge a deed 公证一项契约 acknowledge (the receipt of) a letter 表示收到来信 acknowledge the corn 【美俚】承认为事实，认输，甘拜下风 acknowledge a favor 答谢所受到的关照 acknowledge He acknowledge that the purchase had been a mistake. 他承认购买那东西是个错误之举。 They have acknowledged receipt of the letter. 他们已确认收到函件。 n. 确认函件 短语 acknowledgement of debt 债务确认书 acknowledgement I didn’t receive an acknowledgement of my application. 例 我没有收到关于我的申请书的确认信。 v. ?获得，取得 ? 购入，取得所有权 acquire 短语 acquired surplus 额外收益(非来自日常业务) It is out of necessity to acquire a good knowledge of business. 学好商务知识十分必要。 Madison plc. is hoping to acquire Rosewall Holdings. 例 麦迪逊公共有限公司希望收购罗斯华尔控股公司。 We seem to be acquiring a reputation for efficiency. 看来我们正逐渐赢得高效率的声誉。 n. ?收购 ?被收购的公司或股份 cross-border acquisition 国外收益 lump-sum acquisition of subsidiary stock 总价采购 短语 non-cash acquisition of subsidiary stock 以非现金资产取得子公司股本 real estate acquisition 不动产购置 stock acquisitions 股票购置 acquisition The acquisition of wealth usually takes time. 获取财富总需要时日。 The recession forced Fitzroy to sell some of his recent acquisitions. 例 经济衰退迫使菲次罗伊出售部分最近收购的项目。 He is a valuable acquisition to the team. 他是队中一个不可多得的队员。 n. ?账户，会计账目 ?利益，优势 ?客户，指 有着商业或信誉联系的顾客 [pl.] 往来账目 ask an account 请求付账;请求回答 balance accounts 与……结清账目;(跟某 短语 人)算账，(向某人)报复 cook/doctor the accounts 【口】造假账 on account (on credit) 以赊欠方式 an open account 来往账目，未结算账目 cast accounts 计算，算账 for account of 为……代理 account payable 应付账款 account receivable 应收账款 cook/doctor the accounts 【口】造假账 account executive (广告公司)客户经理 相关 account for 解释，说明 He paid the money into his bank account. 他把钱存在他的银行账户上。 Please charge it to my account. 请记入我的账户。 The salesman was visiting one of his most important accounts. 推销员当时正在拜访一个主要客户。 All the accounts of the firm were certified as 例 correct. 公司所有账目被证明为正确无误。 I want you to account for each sum of the money you spent. 我要你说明你所花掉的每一笔钱的用途。 They were required to account for all expenses on a business trip. 他们被要求说明出差的各项开支。 n. ?会计工作 ?会计职务 business accountancy 商业会计 accountancy 短语 economic development accountancy 经济开展会 计 n. 会计，会计师，会计员 chartered public accountant 注册会计师，特许会 计师 accountant 短语 in-charge accountant 主管会计，会计主管员 non-business accountant 非商业会计 office accountant 总会计，复核员 private accountant 专任会计人员，私用会计师 professional accountant 会计师，专业会计师 public accountant 会计师，公众会计师 senior accountant 主任(高级)会计师 n. ?增值 ?获利，利息 ?自然增长 短语 the accrual of interest 利息积累 Interest will get accruals if you keep your money accruals in a savings account. 例 把钱存在储蓄账户里就会生息。 Accrual has been allowed for. 自然增长已予以考虑。 v. 积累，累积 accumulated dividends 积累股利 短语 accumulated profit 累积盈利;滚存利润 My savings are accumulating interest. accumulate 我的储蓄在累积利息。 例 The Accounts Department calculated losses accumulated over the past six months. 财务部计算了过去六个月的累积亏损。 v. ?承受，承担 ?支付 ?并吞，兼并，吸收 be absorbed by 被……吞并;为……所吸引 短语 be absorbed in 全神贯注于……;一心从事……，热衷于…… We will not absorb these charges. absorb 我们不能承担这些费用。 The company will absorb all the costs. 例 公司将负担一切费用。 They have disagreement on whether or not to absorb those small enterprises. 在兼并小企业上，他们存在分歧。 n. ?概要，摘要 ?清单 v. 摘要，节略 abstract transit abstract 中转货物摘录 短语 abstract of posting 过账分类表 make an abstract of 把……的要点摘录下来 The secretary is included at the top of the report. 秘书将演说做一摘要。 例 A abstract is included at the top of the report. 报告书前加上摘要。 n. 承兑人，受票人 acceptor The bill of exchange was signed by the acceptor. 例 汇票由承兑人签字。 n. ?接近(或进入)的机会，享用权 ?市场销路 ?进入市场 v. ?使用 ?获取，使用科技手段取得(货物或信) give access to 接见;准许出入 短语 access access to market 进入市场的机会;进入市场 He has access to classified material. 例 他有权使用已归类的材料。 n. ?设施 ?住宿 ?贷款 book accommodation at a hotel 向旅馆预定房间 短语 luggage accommodation 行李舱 accommodation address 临时通信地址 There traveling businessmen found accommodation at moderate terms. 旅游的商人感到那儿的膳宿费是公道的。 例 Please write to my accommodation address. 请把信寄到我的临时通信地址。 adj. 在国外的(地) accommodation adv. ?往国外 ?到处;海外 agency abroad 国外代办处 investment abroad 国外投资 market abroad 海外市场 短语 representative abroad 国外代表 at home and abroad 在国内外 income earned abroad 国外收入 My brother has never been abroad before, so he is finding this business trip very exciting. 例 我弟弟以前从未出过国，所以他觉得这次商业旅行十分令人兴奋。 n. ?缺席，不在场 ?缺乏 a long absence 长期缺席 an absence of leadership 缺乏领导 短语 in the absence of 缺乏……时;当……不在时 leave of absence 请假;准假 In the absence of the manager I shall be in charge. 例 经理不在的时候，由我负责。 adj. ?缺席的 ?不在，不参与 短语 absent oneself from 缺席，不在 He was absent from the meeting. 例 他今天开会缺席。 n. ?(经常性)旷工，旷职 ? 缺勤 短语 absenteeism rate 旷工率，缺勤率 Absenteeism has cost the organization thousands of working days this year. 旷工使该机构损失了数千个工作日。 例 Improvements of working conditions helped to reduce levels of absenteeism. 工作条件的改善已令旷工率降低。 n. ?不在者 ?缺席(勤) ?旷工人员 短语 absentee landlords 在外地主，房主，业主 vt. 表现，运转 The witness behaved herself with great calmness. 那目击者表现得极其冷静。 How is your new company behaving? behave 你的新公司运转得怎样, 例 Did you behave yourself at the party? 你在聚会上举止得体吗, How is your new car behaving? 你的新车跑得怎样, n. ?举止，行为 ?运转情况 behaviour Their behaviour towards me shows that they do not agree with my plan. 例 从他们对我的态度可以看出他们不同意我的计划。 线下广告(不包括广告代理行收费的广告预算) below-the-line Free samples are below-the-line advertising. advertising 例 赠送样品属于线下广告。 n. 基准，衡量 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 These prices will act as a benchmark for other firms. 这些价格将作为其他公司的基准。 benchmark “inflation…is a great distorter of seemingly fixed economic ideas and 例 benchmarks.” “通货膨胀……是看来稳定的经济观念和基准的严重误解。”(本杰明*M*弗里德 曼) n. ?利益 ?补助，津贴，福利 public benefit 公益 common benefit 共同利益 constant benefit 不变效益 短语 incremental benefit 增量利润 long-term benefit 长期受益;长远利益 benefit mutual benefit 互惠，互利 plow back benefit 用于再投资的利润 The new regulations will be of great benefit to us all. 新规章对我们大家都会大有好处。 例 Are you entitled to claim benefit? 你有资格申请救济金吗, v./n. 出价，投标 支付 短语 bid up 哄抬抬高出价数 Park wants to sell his farm, and he has already had two large bids for it. 帕克想卖掉他的农场，并且已经有两个出大价钱的买主。 bid Bids for building the bridge were invited. 例 应邀参加建造那座桥梁的投标。 They lost the contract because their bid was too high. 他们因索价太高而失去了那张合同。 n. 盘进(一个公司)的出价 takeover bid 纽约证券交易所 She works for the Big Board. Big Board 她在纽约证券交易所工作。 例 Prices fell on the Big Board. 纽约证券交易所股价下跌。 n. 账单，票据 v. 开账单，开发票 a telephone bill 电话费 an electric bill 电费 a gas bill 煤气费 短语 bill of entry 报关单(进出口货物清单，报海关查验) bill of exchange 汇票 foot the bill 付账;负责 bill bill in three parts 三联单 The bill this week is too big for the Blacks to pay. 布莱克一家本周的账单数目太大付不起了。 Bills of exchange are a convenient way of collecting payments from overseas 例 customers, but we prefer an irrevocable letter of credit. 汇票是从海外顾客收取款项的便利方式，但我们宁可收不可撤消信用证。 Will you bill me for the materials later? 你可以稍后给我开这批材料的发票吗, n. (路边)广告牌，招贴板 billboard adj. 违法的，黑市的 black n. 宣布抵制，顺差 black market 黑市(非法经营商品、买卖货币或劳务) blacklist 黑名单，禁止贸易的(货物、公司及个人)名单 短语 Black Monday 黑色星期一 (1987年10月19日全球证券暴跌) in the black 有盈余;银行账户上有节余 Our account is nicely in the black this month. 我们的账上本月颇有盈余。 The company should end the financial year in the back. 例 公司在财政年度末应该有盈余。 Don’t release the goods until the cheque has been cleared, Mr. Smith is on our blacklist of slow payers. 史密斯先生在拖延付款的黑名单上，所以支票未兑现之前别发货。 相关 black-market vt./vi. 做黑市买卖 adj. 黑市的 短期脱产班 block release 祥解 雇员在一周或几周内脱离工作到校学习 We’re short-staffed at the moment as two of our team are on block release. 例 我们目前人员不足，因为队里有两人脱产学习。 蓝筹股(公司稳健，风险小的股票)，绩优股 blue chip She put her money into blue chips. 例 她将金钱投资在蓝筹股上。 adj. 蓝领(工人)的 blue-collar The jobs of many blue-collar workers are now done by machines. 例 许多蓝领工人的工作现在已由机器替代。 n. ?蓝图 ?详细规划，详细行动计划 blueprint Here’s the blueprint of my new design. 这是我新设计的蓝图。 例 It’s not finished yet; we’re only at blueprint stage. 这还没有完成，我们仅在详细计划阶段。