429504113 - 2008-8-31 22:44:00
abroad adj. 在国外的（地）
adv. ①往国外 ②到处；海外
短语 agency abroad 国外代办处
investment abroad 国外投资
market abroad 海外市场
representative abroad 国外代表
at home and abroad 在国内外
income earned abroad 国外收入
例 My brother has never been abroad before, so he is finding this business trip very exciting.
我弟弟以前从未出过国，所以他觉得这次商业旅行十分令人兴奋。 absence n. ①缺席，不在场 ②缺乏
短语 a long absence 长期缺席
an absence of leadership 缺乏领导
in the absence of 缺乏……时；当……不在时
leave of absence 请假；准假
例 In the absence of the manager I shall be in charge.
经理不在的时候，由我负责。 absent adj. ①缺席的 ②不在，不参与
短语 absent oneself from 缺席，不在
例 He was absent from the meeting.
他今天开会缺席。 absenteeism n. ①（经常性）旷工，旷职 ② 缺勤
短语 absenteeism rate 旷工率，缺勤率
例 Absenteeism has cost the organization thousands of working days this year.
旷工使该机构损失了数千个工作日。
Improvements of working conditions helped to reduce levels of absenteeism.
工作条件的改善已令旷工率降低。 absentee n. ①不在者 ②缺席（勤） ③旷工人员
短语 absentee landlords 在外地主，房主，业主 （2）-BEC词汇
absorb v. ①承受，承担 ②支付 ③并吞，兼并，吸收
短语 be absorbed by 被……吞并；为……所吸引
be absorbed in 全神贯注于……；一心从事……，热衷于……
例 We will not absorb these charges.
我们不能承担这些费用。
The company will absorb all the costs.
公司将负担一切费用。
They have disagreement on whether or not to absorb those small enterprises.
在兼并小企业上，他们存在分歧。
abstract n. ①概要，摘要 ②清单
v. 摘要，节略
短语 transit abstract 中转货物摘录
abstract of posting 过账分类表
make an abstract of 把……的要点摘录下来
例 The secretary is included at the top of the report.
秘书将演说做一摘要。
A abstract is included at the top of the report.
报告书前加上摘要。 acceptor n. 承兑人，受票人
例 The bill of exchange was signed by the acceptor.
汇票由承兑人签字。 access n. ①接近（或进入）的机会，享用权 ②市场销路 ③进入市场
v. ①使用 ②获取，使用科技手段取得（货物或信）
短语 give access to 接见；准许出入
access to market 进入市场的机会；进入市场
例 He has access to classified material.
他有权使用已归类的材料。 accommodation n. ①设施 ②住宿 ③贷款
短语 book accommodation at a hotel 向旅馆预定房间
luggage accommodation 行李舱
accommodation address 临时通信地址
例 There traveling businessmen found accommodation at moderate terms.
旅游的商人感到那儿的膳宿费是公道的。
Please write to my accommodation address.
请把信寄到我的临时通信地址。
（3）-BEC词汇
account n. ①账户，会计账目 ②利益，优势 ③客户，指有着商业或信誉联系的顾客
[pl.] 往来账目
短语 ask an account 请求付账；请求回答
balance accounts 与……结清账目；（跟某人）算账，（向某人）报复
cook/doctor the accounts 【口】造假账
on account (on credit) 以赊欠方式
an open account 来往账目，未结算账目
cast accounts 计算，算账
for account of 为……代理
account payable 应付账款
account receivable 应收账款
cook/doctor the accounts 【口】造假账相关 account executive （广告公司）客户经
account for 解释，说明
例 He paid the money into his bank account.
他把钱存在他的银行账户上。
Please charge it to my account.
请记入我的账户。
The salesman was visiting one of his most important accounts.
推销员当时正在拜访一个主要客户。
All the accounts of the firm were certified as correct.
公司所有账目被证明为正确无误。
I want you to account for each sum of the money you spent.
我要你说明你所花掉的每一笔钱的用途。
They were required to account for all expenses on a business trip.
他们被要求说明出差的各项开支。
accountancy n. ①会计工作 ②会计职务
短语 business accountancy 商业会计
economic development accountancy 经济开展会计 accountant n. 会计，会计师，会计员
短语 chartered public accountant 注册会计师，特许会计师
in-charge accountant 主管会计，会计主管员
non-business accountant 非商业会计
office accountant 总会计，复核员
private accountant 专任会计人员，私用会计师
professional accountant 会计师，专业会计师
public accountant 会计师，公众会计师
senior accountant 主任（高级）会计师 accruals n. ①增值 ②获利，利息 ③自然增长
短语 the accrual of interest 利息积累
例 Interest will get accruals if you keep your money in a savings account.
把钱存在储蓄账户里就会生息。
Accrual has been allowed for.
自然增长已予以考虑。 accumulate v. 积累，累积
短语 accumulated dividends 积累股利
accumulated profit 累积盈利；滚存利润
例 My savings are accumulating interest.
我的储蓄在累积利息。
The Accounts Department calculated losses accumulated over the past six months.
财务部计算了过去六个月的累积亏损。
（4）-BEC词汇
achieve v. ①获得或达到 ②实现，完成
短语 achieve one’s purpose 达到目的
achieve success 获得成功
例 The company has achieved all its goals this year.
这个公司今年已经实现了所有的奋斗目标。 acknowledge v. ①承认，公认，公证 ②感谢 ③确认（表示收到）
acknowledge a deed 公证一项契约
acknowledge (the receipt of) a letter 表示收到来信
acknowledge the corn 【美俚】承认为事实，认输，甘拜下风
acknowledge a favor 答谢所受到的关照
He acknowledge that the purchase had been a mistake.
他承认购买那东西是个错误之举。
They have acknowledged receipt of the letter.
他们已确认收到函件。
acknowledgement n. 确认函件
短语 acknowledgement of debt 债务确认书
例 I didn’t receive an acknowledgement of my application.
我没有收到关于我的申请书的确认信。 acquire v. ①获得，取得 ② 购入，取得所有权
短语 acquired surplus 额外收益（非来自日常业务）
例 It is out of necessity to acquire a good knowledge of business.
学好商务知识十分必要。
Madison plc. is hoping to acquire Rosewall Holdings.
麦迪逊公共有限公司希望收购罗斯华尔控股公司。
We seem to be acquiring a reputation for efficiency.
看来我们正逐渐赢得高效率的声誉。 acquisition n. ①收购 ②被收购的公司或股份
短语 cross-border acquisition 国外收益
lump-sum acquisition of subsidiary stock 总价采购
non-cash acquisition of subsidiary stock 以非现金资产取得子公司股本
real estate acquisition 不动产购置
stock acquisitions 股票购置
例 The acquisition of wealth usually takes time.
获取财富总需要时日。
The recession forced Fitzroy to sell some of his recent acquisitions.
经济衰退迫使菲次罗伊出售部分最近收购的项目。
He is a valuable acquisition to the team.
他是队中一个不可多得的队员。
（5）-BEC词汇
across-the-board adj./adv. 全体，全面
例 The drop in sales applies across-the-broad.
销售额全面下降。
They have decided to increase prices by 4% across-the-board.
他们决定全面提高价格4％。
acting adj. 代理的
短语 the acting manager 代理经理 active adj. ①活跃的 ②流通的
短语 active capital 活动资本
active market 交易频繁的市场
active money 流通货币（相对于银行账户中的货币）
例 The recession has reduced the amount of active money.
经济衰退已使流通中的货币减少。 activity n. ①业务类型 ②工作，业务具体活动
[pl.] ①领域 ②活动范围
短语 auxiliary activity 附属业务
financing-activities 财务活动
contributing cost activity 分成成本活动
occupational activities 职业性活动
operation activity 维护，保养；（设备的）运行 actual adj. 真实的，实际的，确实的
短语 actual loss 实际损失
in actual business activities 在实际商务活动中
the actual state of affairs 目前的形式
例 The actual cost of repairs was a lot less than we had expected.
实际的修理费用比我们预期的要低得多。
6）-BEC词汇 actuals n. ①现货，实货（相对于期货） ②实际数字
例 这些是去年的实际营业额。 adapt v. ①修改，改编 ②改装 ③适应
短语 adapt for 使适合于，为……改编
adapt from 根据……改编
adapt to 使某事物适应或适合……
例 Here is a letter adapted from Business, Philadelphia Bulletin, March 9, 1973.
这里摘登一封回信，刊登在1973年3月9日《费城公报》的“商务专栏”上。 adjourn v. ①（将会议、审讯等）延期 ②休会
例 The chairman adjourned the meeting until the following day.
主席宣布休会，明天复会。
The conference was adjourned to allow the participants to contact their companies.
会议暂停，以便与会者和各自公司联系。 adjust v. ①调节 ②修改 ③核算（盈亏），精算
短语 adjust the accounts 清理账目
adjust the losses 评定损失
adjust the errors 校正误差
例 He adjusted himself very quickly to the business environment of the country.
他使自己很快适应了这个国家的商业环境。
The sales figures have been adjusted slightly.
销售数字已稍作修正。
The claim is being adjusted.
索赔金额正在理算中。 ad man 广告经理（非正式）
例 Johnson works as an ad man for a television company.
约翰逊任一家电视公司的广告经理。
（7）-BEC词汇
administration n. （公司或商业活动的）行政管理
短语 under somebody’s administration 在某人的管理下
during the administration of somebody 在某人的任期内
economic planning administration 经济计划管理
fiscal administration 财政管理
personal administration 劳务管理
administration of the fund 资金管理
例 We must reduce the amount of tine and money spent on administration.
我们必须减少用于行政管理的时间和金钱。
The administration of employee’s expense accounts is very time-consuming.
雇员开支账目管理耗费的时间多。
adopt v. 采纳，批准
短语 adopt a new technique 采用新技术
adopt a resolution 决议
adopt a new idea 采纳新意见
例 The resolution was adopted by a vote of 180 in favor to 10 against it.
决议案以180票对10票获得通过。
adoption n. ①采纳，采用 ②选用新产品
例 At the meeting they discussed the proposals up for adoption.
他们在会上讨论即将实行的各项建议。
We have had a number of adoptions in most of our major markets.
大多数主要市场都有不少人选用我们的产品。 advance n. 预付款，垫款
v. ①提高，增加 ②预付
短语 in advance 提前
advance bill 预付票据
all-out advance 市价全面上涨
bank advances 银行贷（出）款
price advance 涨价，提价
advance by overdraft 透支
例 I asked for an advance on my wages.
我要求预付工资。
Shares advanced today.
今天股价上涨。
Can you advance me $100?
你能预付我100美元吗？ advertise v. ①公布，通告 ②做广告
短语 advise for 登……广告；登招请（待聘等）广告
例 The company advertised for a new secretary.
公司登广告招聘一名新秘书。
The new sales job was advertised this week.
本周做了招聘销售员的广告。
I advertised him of my plans.
我把我的计划通知了他。
We advertised through the press.
我们通过报纸宣传。
（8）-BEC词汇
advertisement ad （简写）
n. ①广告，布告 ②出公告，做广告
短 tombstone advertisement 证券发行公告；证券经销人名单
commercial advertisement 商业广告
publishers’ advertisement 出版商广告
classified advertisement 分类广告
television advertisement 电视广告
例 It has many advertisements and many different sections on Sunday Paper.
星期日报有很多广告和许多栏目。
The best way to sell your car is to put an advertisement in the local paper.
在当地报纸刊登广告是出售汽车的最好办法。 advertising n. ①广告业 ②做广告
adj. 广告的，与广告有关的
短语 point-of-purchase advertising 零售商说明其经营业务的广告标志
price advertising 价格广告
advertising expense 广告费
institutional advertising 建立永久声誉的广告
keyed advertising 广告索引
local advertising 区域性广告
例 Advertising is one of the biggest businesses in America.
广告业是美国最大的行业之一。
Cigarette advertising has now been banned on television.
当局已禁止在电视上做香烟广告。 afford v. ①买得起，承受得住 ②承担费用
例 We really can’t afford a new car. (We really can’t afford to buy a new car.)
我们实在买不起新车子。
I can’t afford to lose the goodwill of our customers.
我承担不起失去顾客信任的后果。
The land affords wheat.
这地出产小麦。 after-sales service 售后服务（常用于汽车、电脑、家用电器等耐用消费品）
例 We offer a free after-sales service for the first twelve months after purchase.
在购后的12个月内我们提供免费售后服务。 agenda n. 议事日程
短语 place/put something on the agenda 把某事提到日程上来
approved agenda 审定议程（最后通过的会议议程）
provisional agenda 临时议程
例 The agenda will be sent out in advance of the meeting.
议程将在会议前发出。
“They share with them an agenda beyond the immediate goal of democratization of the electoral process.” (Daniel Sneider)
“除了实现选举过程民主化这一近期目标以外的他们之间的议事日程。”（丹尼尔*斯奈德）
agent n. ①代理人，代理机构 ②经纪人
短语 a travel agent 旅行代理商
an insurance agent 代理保险商
universal agent 商业全权代理人
例 My agent has power to sign my name.
我的代理人有权代我签字。
We are looking for an agent in the Middle East.
我们正在寻求中东的代理机构。 agreement n. ①协定，协议 ②契约
短语 come to an agreement 达成协议；取得一致意见
reach/make an agreement达成协议；取得一致意见
by agreement 同意，依约
enter into/conclude an agreement 订约
in agreement with 符合……，照……，同意；（和）……一致
例 The supermarket chain has signed an agreement with a Japanese trading company.
该连锁超级市场与一家日本商行签订了协议。
It is reported that an agreement has been made between the two major oil companies. allocate v. 分配，配给
短语 allocate shares 非配股份
allocate rations for a week-long business trip 分配一星期外出商务旅行的定额。
例 That space has been allocated for a new business center.
这块地皮已经拨作建一座新的商业中心。
We have allocated costs equally among all members of the department.
我们将成本平均分摊给部门里的全体成员。
allowance n. ①不用付税的津贴，补贴 ②折扣，折价
短语 at no allowance 无限制，尽性地
expense allowance 预算拨款
family allowance （工资外的）家庭津贴
free allowance 免费额（重量、价费等）
obsolescence allowance 折旧
make allowance(s) for 考虑到；体谅，原谅
make an allowance to 给补贴费，给零用钱
put somebody on short allowance 限制（某人）供应量
例 The carriers made an allowance of 5% for late delivery.
运输公司因迟延交货而需要付出5％的折扣。
Every clerk was given a petrol allowance of 30p per mile.
公司发给每个职员每英里30便士的汽油津贴。 amalgamate v. 合并
例 The two firms are amalgamating to increase productivity and save running costs.
两家公司正在进行合并，以提高生产率和节约营运成本。