剑桥商务英语BEC中高级词汇含例句版.doc

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 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 information.[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 executive (n.) an advertising 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 end of a year, the accountancy of a big company is always very burdensome.accountant(n.) 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 , repor。