level 5
Glossary
adj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation A
A 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 country
absence (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, nonappearance
absent (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, missing
absenteeism (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, digest
accepting 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, passage
2. (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] output
account (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
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[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, finish
achievement (n.) the successful completion of something ,something successfully completed 完成、成就
[同义词] accomplishment, completion, perfection
acknowledge (v.) confirm that something has arrived确认收悉
[例] We acknowledge receipt of the shipment.
[同义词] admit, accept
acknowledgement (n.) confirmation that something has arrived收条
[例] After you have received the mail, please return your acknowledgement by fax.
[同义词] acceptance
acquire (v.) buy, obtain购得、占有
[例] We acquired a company, shares, etc.
[同义词] obtain, get, procure
acquisition the act of acquiring 收购
[例] The good news from TCL: the acquisition of Schneider!
[同义词] merger, takeover
acting (adj.) working in the position of someone for a short time代理的
[例] an acting manager
active 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] business
act 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 majeure
actual (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)
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猫君QAQ我有点困了先去睡下,这一贴我明早起来看o(*////▽////*)晚安好梦哦
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回复 眷恋的天空 :晚安
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[例] In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.
[相关词汇] paper loss
actuals (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] adjust
addendum (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 project
adjourn (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] postpone
adjust (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] management
admin (n.) abbreviation for administration 经营、管理
administer (v.) organize, control: 管理
[同义词] manage
adopt (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.
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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] announce
ad (n, inf) short for advertisement
ad 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.
advertisement (n.) 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, opinion
advice 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, suggest
after-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.
affiliate (n.)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] member
(v.) 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.
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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.
agenda (n.) 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, deputy
agiotage (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] arbitrage
airline (n.) a business providing a system of scheduled air transport航空公司
[例] United Airlines
air 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, allot
allotment (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, merger
ambition (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, yearning
amenity (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, convenience
amortize (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.
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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] yearly
annual 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] nullify
annulment (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] backdate
anti-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 laws
apology (n.) an acknowledgment expressing regret or asking pardon for a fault or offense.致歉
[例] a letter of apology
appeal 1. (n.) being attractive吸引力
[例] This product has appeal for young people.
[同义词] attraction, charm
2. (v.) be attractive to吸引人的
[同义词] attract, allure
appendix (n.) a collection of supplementary material, usually at the end of a book附录
[例] to use an appendix for any information
[同义词] addendum
apply (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 form (n.) pre-printed form to make a request for a job申请表
[例] 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.
[同义词] assign, designate
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appointee (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] evaluation, valuation, assessment
appraise (v.) to judge the value of somebody or something估价
[例] They appraised it was only worth $1.
[同义词] evaluate, assess
appraiser (n.) person who judges鉴定者,估价官
[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 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, beginner
apprenticeship (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.
approve (v.) agree to pass officially批准
[例] They Board approved the new plan.
[同义词] accept
approval (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, adjudication
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area (n.) region区域
[例] His sales area is the North East.
[同义词] district, region, territory
arrears (n.) money which is owed and has not been paid on time到期未付帐
[例] The payment in arrears amounts to$100.
[同义词] arrearage, debt, liabilities
arrival 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 person
as per (adv) according to根据
[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 possible 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装配
[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**
[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装配线
[例] All the workers should take care of the assembly line.
assembly (n.) putting (a product) together装配
[例] We have automated assembly line.
assembly point (n.) a place where people should gather in an emergency.**地点
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 of估价
[例] The property was assessed at £20,000.
[同义词] value, evaluate
assessment (n.) calculation of value估价
[例] a tax assessment
[同义词] evaluation, appraisal
asset (n.) something of value which is owned by a company资产
[例] Their company’s major asset is its property.
[同义词] property
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asset backing (n.) the total value of the assets of a company divided by the number of ordinary shares issues. 资产保证
[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 .联营公司
[例] This firm is an associate company , not a holding company.
current assets (n.) assets in daily use by a business 流动资产
fixed assets (n.) property and machinery固定资产
[例] Plants and machines are fixed assets.
frozen assets (n.) assets which cannot be sold, usually because there is a dispute冻结资产
intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)无形资产
liquid assets (n.) cash or bills which can be easily converted into cash流动资产
[例] The amount of liquid assets is important to a company.
tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形资产
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 平价(市值等于票面值)
[例] She bought the shares at par.
ATM (n.) automatic teller machine 自动取款机
[例] You can draw cash from any ATM at any time in Shanghai by using this Visa Card.
[同义词] cashpoint
attempt 1.(n.) trial, effort努力、尝试
[例] We have made an attempt to enter a new market.
2. (v.) try
attn (abbr) for the attentin of交由某人亲启
[例] He wrote ATTN Mr.Johnson. on the envelop.
auction (n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍卖
[例] He sold his villa in the auction at 200,000 dollars.
auction (v.) to sell something to the person who makes the highest offer; sell something by auction拍卖
[例] His house was auctioned last week.
audio-conference (n.) a meeting with people who cannot all be together at the same time, using audio (telephone) equipment 电话会议
[例] The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference next week.
audit (n.) examination of the accounts of a company审计
[例] We require an audit confirmation from your account opening bank.
auditing (n.) official process of checking the accounts of a company to see if they represent a true picture审计
[例] The bank is under its annual internal auditing.
auditor (n.) person who audits审计员
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authenticate (v.) proof that something is real or true 认证
[例] You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.
[同义词] certify
average 1. (n.) the number which is calculated by adding several figures together and then divided by the number of figures均数
[例] The sales average has been around 250 units.
[同义词] mean
2. (adj.) middle平均的
[例] the average price
averaging (n.) trading shares from the same company at different prices at the same time 股票平均买卖法
[例] Average can maintain the price of a security.
awareness (n.) being conscious of something知道
[例] He has no awareness about the transaction.
axe 1.(v) remove or dismiss somebody 解雇
[例] Several thousand of jobs will be axed next month due to the great depression.
[同义词] dismiss ,sack, lay off ,fire
2.(n)removal or dismissal 解雇
[例] I will under the axe if I can’t reach the sales goal this year. B back 1. (n.) opposite of front背面 [例] Please sign the cheque on the back.
[同义词] rear, reverse 2. (adj.) from the past过去的、拖欠的 [例] We have a lot of back orders. 3. (v.) support资助 [例] The bank backed my new venture.
[同义词] support, encourage
backdate (v.) to put a date on a document that is earlier than the real date, so that it is valid from that earlier date 倒填日期
[例] He backdated the bill so that it can be valid.
[同义词] antedate
back order (n.) an order for goods that have not yet been produced or supplied积压定单
[例] After a long vacation, I found myself in a huge stack of back orders.
[同义词] backlog
back out (v) to give u****ot do something after agreeing to do it不履行
[例] You will be charged for sure if you back out of the contract.
[同义词] default
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