劍橋商務(wù)英語(BEC)詞匯1

Glossary

Adj=adjective;adv=adverb;n=noun;v=verb;INF=informal;Pl=plural;

abbr=abbreviation

A

Ashare(n.)anordinarysharethatdoesnotgivetheownertherightto

voteoncompanyissuesA股

［例］OurcompanywillissueAsharesonmarket.

Abroad［國&口心且(adv.)to/inanothercountry國夕卜的

［例］Thesalesdirectorisabroadonbusinesstrip.

［同義詞］overseas,inforeignparts,outofthecountry

Absence［3灰(n.)time/periodawayfromwork缺席

［例］Theabsenceofthechiefdirectorofthemeetingissomewhata

pity-

［同義詞］nonattendance,nonappearance

Absent［噩灰］(adj.)notpresent,notatwork缺席的

［例］Pleaseletyoursectionheadknowifyouarelikelytoheabsent

foralongerperiod.

［同義詞］away,off,missing

Absenteeism［留^.中■同?興昌彤時(shí)備中⑦O］(n.)regularabsencefrom

work曠工

［例］Ifmotivationdecreases,absenteeismislikelytoincrease.

Absorb［灰同?的昌灰］(v.)integrateasmalleritemintoalargerwhole

兼并、擔(dān)負(fù)(費(fèi)用)

［例］HeadOfficehasabsorbedthelossesofourFrenchsubsidiary.

absorptioncostingawayofpricinggoodsbyallowingforallcosts

relatingtoproductioninthesaleprice歸納成本法

［例］Ourcompanymainlyuseabsorptioncostingtosetthesalepriceofproducts.

abstract［同8&/?口咨(n.)shortversionofalongerdocument摘耍

［例］Pleasebriefyourstafftheabstractoftheprevailinggovernmentregulations.

［同義詞］summary,synopsis,digest

acceptinghouse=(US)acceptingbankanorganization,oftenamerchantbank,thatpromisetopayabillof

exchangeinreturnfbrafee承兌銀行

access［］1-(n.)entrytosomething通道

［例］Wehaveaccesstoclassifiedinformation.

［同義詞］entrance,passage

2.(v.)gainentryintocomputerdatafiles獲取計(jì)算機(jī)數(shù)據(jù)(文件)

［例］Theyshouldn7havebeenabletoaccessthisfile.

［同義詞］output

account［p良］(n.)recordoffinancialtransactions帳戶

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［例］Inourbank,ifnotransactiontakesplacein2years,yourpersonalaccountwillbecomeunclaimed.

accountexecutive(n.)anadvertisingexecutivewholooksafteraparticularclient(廣告或服務(wù)業(yè))業(yè)務(wù)經(jīng)理

［例］Jackistheaccountexecutiveofthisadvertisingcompany.

accountspayablealistofamountsownedtoabusinesstosuppliersofgoodsandservices應(yīng)付帳款

［例］addanentrytoaccountspayable

accountancy［%冏切合?■?中■?興］(n.)workofanaccountant會計(jì)工作

［例］Attheendofayear,theaccountancyofabigcompanyisalwaysveryburdensome.

accountant［R哥公］(n.)personqualifiedtokeepacompany'saccounts會計(jì)師(員)

［例］Tobeagoodandcompetentaccountant,accountingprinciplesshouldbestrictlyfollowed.

accounts［冏/公］(n.pl)financialrecordsofabusiness帳N

［例］Thehankwouldliketoseetheaccounts.

accruals［pS&jrJ.Rp?我］(n.pl)moneyowedwhichisdueatalaterdate增長額，利息

［例］Theaccrualsyouowehimwillbeduenextweek.

achieve［中冏?國。］(v.)succeedindoingsomething完成

［例］Thetwopartiesachievedfinalagreementsinmutualbenefits.

［同義詞］accomplish,complete,finish

achievement［p局+b*晝?:］(n.)thesuccessfulcompletionofsomething,somethingsuccessfully

completed完成、成就

［同義詞］accomplishment,completion,perfection

acknowledge［中此臼■心?興。守］(v.)confirmthatsomethinghasarrived確認(rèn)收悉

［例］Weacknowledgereceiptoftheshipment.

［同義詞］admit,accept

acknowledgement［■心?N◎GQP-6］(n.)confirmationthatsomethinghasarrived收條

［例］Afteryouhavereceivedthemail,pleasereturnyouracknowIedgementbyfax.

［同義詞］acceptance

acquire［p曰?②興p］(v.)buy,obtain購得、占有

［例］Weacquiredacompany,shares,etc.

［同義詞］obtain,get,procure

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acquisition［籟3句?為層*Nb%.］theactofacquiring收購

［例］ThegoodnewsfromTCL:theacquisitionofSchneider!

［同義詞］merger,takeover

acting［豳?*更］(adj.)workinginthepositionofsomeoneforashorttime代理的

［例］anactingmanager

activemoney(n.)moneythatisbeingusedbythepublicasopposedtomoneyleftinbankaccounts.流通貨幣

(相對于銀行帳戶中的貨幣)

［例］Theinflationincreasesactivemoney.

activity［］(n.)typeofbusiness業(yè)務(wù)

［例］?！?mainactivityisexport/importtrade.

［同義詞］business

actofGod(n.)anunexpectedorunavoidableeventsuchasastorm,aflood,andearthquake,ctcmentionedin

someinsurancecontractsasacauseoflossordamage不可抗力

［例］WewillincludethetermofactofGodinthisinsurancepolicytoagainstsomeuncertainfactors.

［同義詞］forcemajeure

actual［冏］(adj.)real實(shí)際的

［例］Ouractualresultswerebetterthanforecast.

actualloss(n.)therealcostofsomethingasopposedtoasumofmoneystatedonp叩er實(shí)際損失(相對于帳面

損失)

［例］Intherecession,forthelatestfiscalyear,ouractuallossismuchgreaterthanthepaperloss.

［相關(guān)詞匯］paperloss

actuals(n.)goodsthatcanbepurchasedandused,asopposedtogoodstradedonafuturescontractthatare

representedbydocuments實(shí)貨(相對于期貨)

［例］Themerchantisespeciallyinterestedinthetradingoffutures,notactuals.

［同義詞］physicals

adapt(to)［4目叁］(v.)tomakesuitabletoorfitforaspecificuseorsituation.使適應(yīng)

［例］theabilitytoadaptquicklytoanewsituation

［同義詞］adjust

addendum［PE￡R?：2：PO］(n.)anextrasectionthatisattachedto,orfollows,aletter,report,cct附

錄，附件

［例］writeanaddendumtoareport

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［同義詞］appendix

address［%冏=］(v.)1.dealwith處理

［例］addresspublicconcerns

2.givespeechto演說

［例］addressaudienceonabusinessproject

adjourn［p圖a守］(v)tostop(acourtcase,ameeting,etc.)fbratimebeforebeginningagain延期，休

會

［例］Theboardmeetinghasbeenadjournedtoanuncertaindate.

［同義詞］postpone

adjust［3置］(v)tosettleaninsuranceclaim理算保險(xiǎn)索賠

［例］Afterthecaraccident,hemadeaninsuranceclaimthatwillbeadjustedsoon.

administration唱?口幾為8寸?］(n.)organizationandcontrolofacompany經(jīng)營、管理

［例］Theadministrationpowerofacompanyalsoshowstheinternalcontrolofthecompany.

［同義詞］management

admin(n.)abbreviationfbradministration經(jīng)營、管理

administer［寸念置。為■興gp］(v.)organize,control:管理

［同義詞］manage

adopt［R冏◎電］(v.)choose,decideon采用

［例］Weadoptedanewstrategy.

advance［%念目?:?氫國］(n.)moneypaidbeforeitisdue,orfbrworkonlypartiallycompleted預(yù)付款

［例］YesterdayIreceivedanadvanceonmymonthlywage.

(v)1.toincrease提高

［例］Onbullmarket,sharesareadvancingrapidly.

［同義詞］increase

2.topaysomethingbeforeitisdue預(yù)付

［例］Thepublishinghouseadvancedmeonroyalties.

advancebill(n.)abillofexchangethathasbeenwrittenbeforethegoodshavebeensentoff預(yù)付(開)票據(jù)

［例］Dearcustomer,wewillsendyoutheadvancehillforthathatchbyairexpressmailtoday.

adversebalance(n.)anamountofdebtshownonanaccount赤字

［例］Withtherapidgrowthofourturnover,ouradversebalancewillbeeliminatedverysoon.

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［同義詞］deficit

advertise［冏詼Q(jìng)：?:修我］(v.)announcesomethingisforsale做廣告

［例］ThesoapisadvertisedonTVfaritsspecialflavor.

［同義詞］announce

ad(n,inf)shortfbradvertisement

advalorem(adj.)oftaxthatiscalculatedasapercentageofthevalueofthegoods從價(jià)征稅

［例］VATisakindofvaloremtax.

advertisement［］(n.)notice/announcementthatsomethingisfbrsale廣告

［例］Ifyouwantyourhousesold,youshouldhaveputyouradvertisementinamorepopularnewspaper.

advertiser［眥?忿為找p］(n.)person/companywhichadvertises廣告商

［例］Advertisersusevariouswaysandmediatopromotetheirproducts.

advertising［勖。。/3?公興就N更］(n.)thebusinessofdesigningads廣告業(yè)

［例］She'sinadvertising.

advice［pp目?:?與興?］(n.)recommendation(s)aboutwhatyoushoulddo建議、通知(書)

［例］Hisadvicewastoclosethefactory.

［同義詞］counsel,recommendation,opinion

advicenote(n.)anotetothereceiverofgoodsfromthesenderthatgivesdetailsofthequantityanddescription

ofgoodsandwhenandhowtheywillbetransported通知單

［例］Beforeyoudeliverthegoods,pleasefaxusanadvicenoteforourconfirmation.

advise［目?:?右｝(我］(v.)recommendwhatshouldbedone建議、通知

［同義詞］counsel,recommend,suggest

after-salesservice(n.)serviceofferedbyasuppliertoacustomertomaintainorrepairtheproductsupplied售

后服務(wù)

［例］Nowadaysmanyenterprisesbegantocompeteinthefieldofafter-salesservice.

affiliate［］(n.)apersonoranorganizationthatisattachedtoalargerorganization成員，聯(lián)

號

［例］Thatcompanyisanaffiliateofaprestigiousholdinggroup.

［同義詞］member

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(v.)toattach(apersonoranorganization)toalargerorganization附屬于

［例］ThebusinessisaffiliatedtoTCLGroup.

afmd(abbr.)aforementioned上述的

［例］Youcanrefertoafmdpostaddressforthedispatch.

aftermarket［'鼠星缸且猊修.］(n.)asituationwhereanewlyissuedsecurityistradedbeforeitsreal

pricehasbeenestablishedinthestockmarket.二級市場

［例］Buysharesonahealthyaftermarket.

aftersight(adv)writtenonabillofexchangetoshowthatthebillshouldbepaidwithinaspecifiedtimeafter

thepayerispresentedwithinit見票后付款

［例］Thebillshouldbepaidat60daysaftersight.

againstallrisks(adv.)(ofamarineinsurancepolicy)providinginsuranceforalltypesoflossordamage全保

險(xiǎn).

［例］Weinsurancedthecargoagainstallrisks.

agenda［p冏念守幾UPP］(n.)orderoftopicstobediscussedatameeting會議議程

［例］Thefirsttopicontheagendaissalaries.

agent［同叱Na?飛(n.)personwhorepresentsacompany代理(商)

［例］Ourcompany3agentinMiddleEasthasdevelopedawidespreadandmaturebusinessthere.

［同義詞］representative,deputy

agiotage［同AaGNp.Nm?］(n.)thebusinessofbuyingandthenlatersellingforeigncurrencies套匯

［例］Thatguymakesabigfortunebyagiotage.

［同義詞］arbitrage

airline［同］(n.)abusinessprovidingasystemofscheduledairtransport航空公司

［例］UnitedAirlines

airtime(n.)timegiventoadvertiseonTVorradio電視(收音)廣告節(jié)目時(shí)間

［例］Theairtimeofthisnewproductwillbeprolongedfor10seconds.

allocate［目的RN.］(v.)givemoneyorotherresourcesincertainproportions分配

［例］Inthebudgetweallocatedmostofthemoneytomarketing.

［同義詞］assign,designate,allot

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allotment［中目］(n.)thedistributionofnewcompanysharestothepeoplewhohaveappliedfor

them配股

［例］Allotmenthasbeenmadebyrandomdrawbecauseofoversubscription.

allowance［p息?右］(n.)something,suchasmoney,givenatregularintervalsorfbraspecific

purpose津貼

［例］Anexpensesallowanceispaidmonthlytoeachtrainee.

amalgamation［p福丫3總0虱為吠^?］(n.)atypeofreorganizationwheretwoormorecompanies

arecombinedintoonecompany合并

［例］Theamalgamationofthethreecompaniesstrengthenedthecorporation.

［同義詞］combination,merger

ambition［8。圖］(n.)strongdesiretosucceedinlifeorinajob雄心'

［例］MysisterhasanambitionanddesirestogetMBA.

［同義詞］aspiration,desire,yearning

amenity［?圖QN國■興?*］(n.)afeaturethatincreasesattractivenessorvalue,especiallyofapieceofreal

estateorageographiclocation生活福利設(shè)施

［例］asunnyapartmentwithamenitiesincludingairconditioning

［同義詞］facility,convenience

amortize「同。心國?與秒*月留/次①20寸口?忿為閻(v.)topayoffadebtbysavingmoneyona

regularbasis分期清償

［例］Therepaymentofthebondisamortizedin5years.

analyse［隘?與N*］(v.)studyindetail分析

［例］Weanalysedtheaccounts.

analysis［p圖■4?］(n.)detailedstudy,investigation分析

［例］Theanalysisreportshowsclearlogicsandintegrity.

analyst［日自］(n.)personwhoanalyses分析家

［例］Hisintelligenceanddiligencemadehimanexcellentandacutemarketinganalyst.

annual［圖百］(adj.)yearly年度的

［例］theannualaccounts

［同義詞］yearly

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annualgeneralmeeting(n.)(AGM)ameetingofalltheshareholdersinacompany年J度月殳東大會

annul［p目■今?］(v.)tocancelsomethingorstopitfrombeinglegallyeffective廢除，取消

［例］Thecontractwasannulled.

［同義詞］nullify

annulment［中11■今(n.)theactofcancelingsomethingorstoppingitfrombeinglegallyefiective

廢除，取消

［例］Thedisagreementoftwopartsresultedintheannulmentofthecontractsignedattheverybeginningof

theircooperation.

antedate［附'■?為魚晝幾為.］(v.)toputanearlierdate(onadocument,letter,cheque,etc)thanthedateatthe

timeofwriting倒填日期

［例］Tomakethischequelegal,youshouldantedateitby7days.

［同義詞］backdate

anti-dumping(adj.)ofwaysinwhichacountryprotectsitseconomybypreventingothercountriesfrom

dumpinginit.反傾銷

［例］anti-dumpinglaws

apology［p膽熱?中◎令N］(n.)anacknowledgmentexpressingregretoraskingpardonforafaultoroffense.

致歉

［例］aletterofapology

appeal［中冏口為口?］1.(n.)beingattractive吸引力

［例］Thisproducthasappealforyoungpeople.

［同義詞］attraction,charm

2.(v.)beattractiveto吸引人的

［同義詞］attract,allure

appendix［p目口幾?啟興切?］(n.)acollectionofsupplementarymaterial,usuallyattheendofabook附錄

［例］touseanappendixforanyinformation

［同義詞］addendum

apply［p自口?。N］(v.)askforsomething(inwriting)(書面的)申請

［同義詞］Weappliedforaloan.

applicant［眈］(n.)personwhoapplies申請人

［例］Theapplicantshowsoutstandingadvantagesamongthecandidatespool.

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application［儡3□?泡此幾為底飛.］(n.)actofapplying申請

applicationform(n.)pre-printedformtomakearequestfbrajob申請表

［例］Pleasefillinthisapplicationformatfirst.

appoint［中白口&Nil?］(v.)choosesomeoneforajob任命

［例］Wehavedecidedtoappointanewsalesmanager

［同義詞］assign,designate

appointee［p3CR移■!［?*且］(n.)personchosenforapositionorjob被任命者

［例］Heisluckytobetheappointeeofthisproject.

appointment［p司□金興］(n.)1.choiceofsomeonefbranewjob任命

［例］Theappointmentofareafinancialcontrollerimplieshehasbeenpromoted.

2.arrangementfbrameeting約定(會議)

［例］Wefixedanappointmentatfouro'clock.

appraisal［3同口口值為興飛，.］(n.)calculationofthevalueofsomebodyorsomething估價(jià)

［例］TheirappraisalofthenecklaceisaboutRMB1,000.

［同義詞］evaluation,valuation,assessment

appraise［中冏口口仙為對］(v.)tojudgethevalueofsomebodyorsomething估價(jià)

［例］Theyappraiseditwasonlyworth$/.

［同義詞］evaluate,assess

appraiser［中目口口幾式找3］(n.)personwhojudges鑒定者，估價(jià)官

［例］Whowillbetheappraiser?

appreciate［如圖□□*Q***幾為?］(v.)1.bethankfulfbr感激

［例］/appreciatedyourhelp.

2.understand理解

［例］Iappreciateyourproblems.

3.increaseinvalue增值

［例］Myshareshaveappreciatedby10%.

apprentice［p同口口^■?N*］(n.)youngpersonwhoislearningaskill學(xué)徒

［例］DonYlistentohim.Jackisonlyanapprentice.

［同義詞］learner,beginner

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apprenticeship［p圖□□ITL-.N?麻口］(n.)periodoftimespentlearningaskill學(xué)徒年限，學(xué)徒身份

［例］Jackservedanapprenticeshipwithacarpenter.

appropriate［p置口口中?□□為為?］(v.)toputanamountofmoneyasidefbraspecialpurpose撥出(款項(xiàng))

［例］Theyappropriated$10,000forbribery.

approve［R圖□□?,口,?：?］(v.)agreetopassofficially批準(zhǔn)

［例］TheyBoardapprovedthenewplan.

［同義詞］accept

approval［R圖］(n.)agreement批準(zhǔn)

aptitude［圖3口?為］(n.)naturalability(todoatask)大資

［例］Shehadahighaptitudeforbusiness.

arbitrage［瞄星0*?口*◎今］(n.)thepurchaseofsecuritiesononemarketfbrimmediateresaleonanother

marketinordertoprofitfromapricediscrepancy套利

［例］Hemadebigfortunebyarbitrage.

arbitration［盤:息星百?□虱興9>3?］(n.)processofsettlingadispute仲裁

［例］Weshallhavetoresorttoarbitration.

［同義詞］judgement,adjudication

area［虱*學(xué)口興寸］(n.)region區(qū)域

［例］HissalesareaistheNorthEast.

［同義詞］district,region,territory

arrears［中冏口修飛燃］(n.)moneywhichisowedandhasnotbeenpaidontime到期未付帳

［例］Thepaymentinarrearsamountsto$100.

［同義詞］arrearage,debt,liabilities

arrivalnotice(n.)anotesentbyacarriertothercccivcr(consignee)sayingthatgoodshavearrived至U貨通知

［例］Afteryourreceiptofthearrivalnoticefromthecarrier-COSCO,pleasearrangethepicking-upofthe

goodsatthedock.

artificalperson(n.)acompanyconsideredashavingaseparatelegalidentityfromthepeoplewhoworkforit,

althoughsomeofthesepeoplewillrepresentthewillofthecompany法人

［例］Thecompanyisregardedlegallyasanartificalperson.

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［同義詞］fictitiousperson,juristicperson

asper(adv)accordingto根據(jù)

［例］Asperyourrequestthatismadeinyourlastmail,wearewritingtoconfirmourpointconcerningthe

price.

asapassoonaspossible及早

［例］Afterthecargoreachesyourdock,pleaseinformusbyfaxoremailasap.

assemble［p昌?幾00?］(v.)l.put(aproduct)togetherfromcomponentparts裝配

［例］Aftertheinternalinnovation,theefficiencyofworkers'assemblingmachineshasgreatlyimproved.

2.tobringorcalltogetherintoagrouporwhole集合

［例］Askyourcolleaguestoassembleinthemeetingroomat10:15.

assembly-line(n.)layoutofworkersandmachineswheretheworkpassesfromoneworkertothenext,usually

onamovingbelt,untilitisfinished裝配線

［例］Alltheworkersshouldtakecareoftheassemblyline.

assembly［3同.何0&.*］(n.)putting(aproduct)together裝配

［例］Wehaveautomatedassemblyline.

assemblypoint(n.)aplacewherepeopleshouldgatherinanemergency.集合地點(diǎn)

assentedstock(n.)anitemoffinancialvalue,eganordinaryshare,thatbelongstosomeonewhohasagreedto

theconditionsofatakeoverbid同意股票

assess［%置］(v.)estimatethevalueof估價(jià)

［例］Thepropertywasassessedat￡20,000.

［同義詞］value,evaluate

assessment［R圖］(n.)calculationofvalue估價(jià)

［例］ataxassessment

［同義詞］evaluation,appraisal

asset［］(n.)somethingofvaluewhichisownedbyacompany資產(chǎn)

［例］Theircompany3majorassetisitsproperty.

［同義詞］property

assetbacking(n.)thetotalvalueoftheassetsofacompanydividedbythenumberofordinarysharesissues.資

產(chǎn)保證

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［例］Wemustensureasolidassetbackingforourcompany.

associatecompany(n.)acompanyofwhichmorethan20%,butlessthan51%ofthesharecapitalisheldby

anothercompany.聯(lián)營公司

［例］Thisfirmisanassociatecompany,notaholdingcompany.

currentassets(n.)assetsindailyusebyabusiness流動資產(chǎn)

fixedassets(n.)propertyandmachinery固定資產(chǎn)

［例］Plantsandmachinesarefixedassets.

frozenassets(n.)assetswhichcannotbesold,usuallybecausethereisadispute凍結(jié)資產(chǎn)

intangibleassets(n.)assetswhichcannotbeseen(suchasgoodwill,patentsetc.)無形資產(chǎn)

liquidassets(n.)cashorbillswhichcanbeeasilyconvertedintocash流動資產(chǎn)

［例］Theamountofliquidassetsisimportanttoacompany.

tangibleassets(n.)assetswhichcanbeseen(suchasproperty,machineryetc.)有形資產(chǎn)

atpar(adj/adv)ofashareorothersecuritythathasthesamevalueonthemarketasthevaluewrittenonthe

shareitself平價(jià)(市值等于票面值)

［例］Sheboughtthesharesatpar.

ATM(n.)automatictellermachine自動取款機(jī)

［例］YoucandrawcashfromanyATMatanytimeinShanghaibyusingthisVisaCard.

［同義詞］cashpoint

attempt［R圖?叱?？?］l.(n.)trial,effort努力、嘗試

［例］Wehavemadeanattempttoenteranewmarket.

2.(v.)try

attn(abbr)fbrtheattentinof交由某人親啟

［例］HewroteATTNMr.Johnson.ontheenvelop.

auction(n.)thewayofsellinginwhicheachitemissoldatanopenmeetingtothepersonwhomakesthehighest

bid拍賣

［例］Hesoldhisvillaintheauctionat200,000dollars.

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auction［曰4星/*中?］(v.)tosellsomethingtothepersonwhomakesthehighestoffer;sellsomethingby

auction拍賣

［例］Hishousewasauctionedlastweek.

audio-conference(n.)ameetingwithpeoplewhocannotallbetogetheratthesametime,usingaudio(telephone)

equipment電話會議

［例］ThescheduledmeetinghasbeencancelledforSARS,andweareplanningtoholdanaudio-conference

nextweek.

audit［局心就］(n.)examinationoftheaccountsofacompany審計(jì)

［例］Werequireanauditconfirmationfromyouraccountopeningbank.

auditing［同4國且］(n.)officialprocessofcheckingtheaccountsofacompanytoseeiftheyrepresent

atruepicture審計(jì)

［例］Thebankisunderitsannualinternalauditing.

auditor［圖mQaN.p］(n.)personwhoaudits審計(jì)員

authenticate［昌個(gè)0?6*任皿*.］(v.)proofthatsomethingisrealortrue認(rèn)證

［例］Youshouldaskaskilledattorneytoauthenticatethesignatureatthebottomofthisdocumentincasethat

itisaforgedone.

［同義詞］certify

average［目圖。pITINq：守］1.(n.)thenumberwhichiscalculatedbyaddingseveralfigurestogetherandthen

dividedbythenumberoffigures均數(shù)

［例］Thesalesaveragehasbeenaround250units.

［同義詞］mean

2.(adj.)middle平均的

［例］theaverageprice

averaging［圖30k口"。分為具］(n.)tradingsharesfromthesamecompanyatdifferentpricesatthesametime

股票平均買賣法

［例］Averagecanmaintainthepriceofasecurity.

awareness［p息］(n.)beingconsciousofsomething知道

［例］Hehasnoawarenessaboutthetransaction.

axel.(v)removeordismisssomebody向不雇

［例］Severalthousandofjobswillheaxednextmonthduetothegreatdepression.

［同義詞］dismiss,sack,layoff,firc

2.(n)removalordismissal解雇

［例］Iwillundertheaxeif/can7reachthesalesgoalthisyear.

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B

back［］1.(n.)oppositeoffront背面

［例］Pleasesignthechequeontheback.

［同義詞］rear,reverse

2.(adj.)fromthepast過去的、拖欠的

［例］Wehavealotofbackorders.

3.(v.)support資助

［例］Thebankbackedmynewventure.

［同義詞］support,encourage

backdate［&0切目后幾移.］(v.)toputadateonadocumentthatisearlierthantherealdate,sothatitisvalid

fromthatearlierdate倒填日期

［例］Hebackdatedthebillsothatitcanbevalid.

［同義詞］antedate

backorder(n.)anorderfbrgoodsthathavenotyetbeenproducedorsupplied積壓定單

［例］Afteralongvacation,Ifoundmyselfinahugestackofbackorders.

［同義詞］backlog

backout(v)togiveupornotdosomethingafteragreeingtodoit不履行

［例］Youwillbechargedforsureifyoubackoutofthecontract.

［同義詞］default

backer(n.)personwhosupportsfinancially資助者

［例］Thecompanyhassomebigbackers.

［同義詞］patron,sponsor,benefactor

backing［配N其］(n.)support,usuallyfinancialone資助

［例］Stronggovernmentalbakingmakestheprojectveryprofitable.

backhander［自◎的切笈省■烏飛猛口①］(n.inf.)abribe,moneygivenunderthetabic賄賂

［例］Thechiefdirectorwasarrestedforhisinvolvementinsomebackhanderaffairs.

［同義詞］bribe

backlog［自Y］(n.)build-upofworkororderswhichhavenotbeenprocessed積壓的工作(或訂單)

［例］Thefailureoftheprojectwasduetobacklogofsuperiororders.

backupsupport支持

［例］Youshouldbackupallclaimsyoumake.

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back-up(backup)(n,v)tomakeacopeincasetheoriginaloneislostordamaged備份

［例］/madeaback-upofthatdocumentincaseofsomeunforeseendamagetoit.

baddebt(n.)debtwhichwillnotbepaid呆帳

［例］Theobviousdecreaseofbaddebtavoidedthebankruptcyofthebignationownedenterprise.

badfaith(n.)havingadishonestintentionJ坎IV

［例］Badfaithwillbringdisasterstoacooperationinthelongrun.

［反義詞］integrity,good-will

balance［冏(n.)amountwhichmakesthetotalcreditsanddebitsequal收支平衡(差額)、結(jié)余

［例］Addiiiona/balancestatementwillcharge10USD.

［同義詞］equilibrium,equipoise,evenness

balanceofpayments(n.)internationalfinancialpositionofacountry(accountofimports,exportsandinvisible

earnings)貿(mào)易收支差額

balancesheet(n.)statementofthefinancialpositionofacompanyorbusinessatacertainmoment資產(chǎn)平衡表

ban(v)toforbidsomething;toforbidsomeonetodosomething禁止

［例］PublicadvertisementontobaccoisbannedinChina,butsomecraftytobaccocompaniesaresuccessfulin

circumventingthisban.

［同義詞］forbid

bank(v)todepositsomethinginabank存入

［例］Youhavetobankacertainamountofmoneyinordertoavoidbeingoverdrawn.

［同義詞］deposit

BA(bankacceptance)abillofexchangethatisacceptedbyabankfbrafbe.銀行承兌匯票

［例］Wewillissueabankacceptanceforthepayment.

bankbook(n.)abookthatlistsallpaymentsintoandwithdrawalsfromacustomer'sbankaccount存折

［例］Youcaninsertyourbankbookintothismachinewhichwillautomaticallyupdateit.

bankholiday(n.)aday,notaSaturdayorSunday,whenbanksareclosedandwhichisalsoageneralholiday(英

國)銀行假日

［例］YouhavetowaittillthedayaftertomorrowforyouropeningaccountintheBankofLondonbecause

tomorrowisabankholiday.

17

bankstatement(n.)writtenstatementshowingtransactionsandbalanceofanaccount銀行結(jié)單

bankrupt［@(Q各具切口+口?］1.(adj.)unabletopaydebts破產(chǎn)的

［例］Hewasdeclaredbankrupt.

［同義詞］insolvent

2.(v.)forcesomeonetobecomebankrupt使破產(chǎn)

［例］Thehighinterestrateshavebankruptedmybusiness.

bankruptcy［目被切口3□容?⑦］(n.)stateofbeingbankrupt破產(chǎn)

［同義詞］insolvency

barcode(n.)ascriesoflinesprintedonaproductthatcanbereadbyamachineconnectedtoacomputer

systemtogiveapriceorreferencenumber條形碼

［例］Theinventofbarcodehasgreatlyspeededliptheeconomyofsupermarkets

bargain［同於口丫興?］1.(v.)discussinordertoreachagreementonpriceconditions討價(jià)還價(jià)

［同義詞］haggle,negotiate

2.(n.)itematagood(cheap)price物美價(jià)廉的商品

［例］ThecardiganisrealabargainforIjustpayhalfofitspreviousprice.

bargaining［冏◎於口臭］(n.)discussinginordertoreachagreement討價(jià)還價(jià)

［例］Thebuyerandsellerfinallyagreedtothepricelevelafter2hours'bargaining.

barrister［冏”