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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 [ E5brC:d ] (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 [ 5AbsEns ] (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 [ 5AbsEnt ] (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 [AbsEn5ti:Iz(E)m] (n.) regular absence from work旷工
[例] If motivation decreases, absenteeism is likely to increase.
absorb [ Eb5sC:b ] (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 [ 5AbstrAkt ] (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 [ 5Akses ] 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 [ E5kaunt ] (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 [ E5kauntEnsi ] (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 [ E5kauntEnt ] (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 [ E5kaunts ] (n. pl) financial records of a business帐目
[例] The bank would like to see the accounts.
accruals [E5kru:Elz] (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 [ E5tFi:v ] (v.) succeed in doing something完成
[例] The two parties achieved final agreements in mutual benefits.
[同义词] accomplish, complete, finish
achievement [ E5tFi:vmEnt ] (n.) the successful completion of something ，something successfully completed 完成、成就
[同义词] accomplishment, completion, perfection
acknowledge [ Ek5nClidV ] (v.) confirm that something has arrived确认收悉
[例] We acknowledge receipt of the shipment.
[同义词] admit, accept
acknowledgement [ Ek5nClidVmEnt ] (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 [ E5kwaiE ] (v.) buy, obtain购得、占有
[例] We acquired a company, shares, etc.
[同义词] obtain, get, procure
acquisition [ 7Akwi5ziFEn ] the act of acquiring 收购
[例] The good news from TCL: the acquisition of Schneider!
[同义词] merger, takeover
acting [ 5AktiN ] (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 [ Ak5tiviti ] (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 [ 5AktjuEl ] (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 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 ) [ E5dApt ] (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 [ E5dendEm ] (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 [ E5dres ] (v.) 1.deal with 处理
[例] address public concerns
2.give speech to 演说
[例] address audience on a business project
