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

【讨论】