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    商務英語BEC考試網 鯉魚小編 更新時間:2019-08-15


    adj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation


    A share (n.) an ordinary share that does not give the owner the right to vote on company issues A

    [] Our company will issue A shares on market.

    abroad (adv.) to/in another country國外的

    [] The sales director is abroad on business trip.

    [同義詞] overseas, in foreign parts, out of the country

    absence (n.) time/period away from work缺席

    [] The absence of the chief director of the meeting is somewhat a pity.

    [同義詞] nonattendance, nonappearance

    absent (adj.) not present, not at work缺席的

    [] Please let your section head know if you are likely to be absent for a longer period.

    [同義詞] away, off, missing

    absenteeism (n.) regular absence from work曠工

    [] If motivation decreases, absenteeism is likely to increase.

    absorb (v.) integrate a smaller item into a larger whole兼并、擔負(費用)

    [] 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 歸納成本法

    [] Our company mainly use absorption costing to set the sale price of products.

    abstract (n.) short version of a longer document摘要

    [] Please brief your staff the abstract of the prevailing government regulations.

    [同義詞] 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 承兌銀行

    access 1. (n.) entry to something通道

    [] We have access to classified information.

    [同義詞] entrance, passage

    2. (v.) gain entry into computer data files獲取計算機數據(文件)

    [] They shouldnt have been able to access this file.

    [同義詞] output

    account (n.) record of financial transactions帳戶

    [] 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(廣告或服務業)業務經理

    [] 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 應付帳款

    [] add an entry to accounts payable

    accountancy(n.) work of an accountant會計工作

    [] At the end of a year, the accountancy of a big company is always very burdensome.

    accountant (n.) person qualified to keep a companys accounts會計師()

    [] To be a good and competent accountant, accounting principles should be strictly followed.

    accounts(n. pl) financial records of a business帳目

    [] The bank would like to see the accounts.

    accruals (n. pl) money owed which is due at a later date 增長額,利息

    [] The accruals you owe him will be due next week.

    achieve (v.) succeed in doing something完成

    [] The two parties achieved final agreements in mutual benefits.

    [同義詞] accomplish, complete, finish

    achievement (n.) the successful completion of something something successfully completed 完成、成就

    [同義詞] accomplishment, completion, perfection

    acknowledge (v.) confirm that something has arrived確認收悉

    [] We acknowledge receipt of the shipment.

    [同義詞] admit, accept

    acknowledgement (n.) confirmation that something has arrived收條

    [] After you have received the mail, please return your acknowledgement by fax.

    [同義詞] acceptance

    acquire(v.) buy, obtain購得、占有

    [] We acquired a company, shares, etc.

    [同義詞] obtain, get, procure

    acquisition the act of acquiring 收購

    [] The good news from TCL: the acquisition of Schneider!

    [同義詞] merger, takeover

    acting(adj.) working in the position of someone for a short time代理的

    [] an acting manager

    active money (n.) money that is being used by the public as opposed to money left in bank accounts.流通貨幣(相對于銀行帳戶中的貨幣)

    [] The inflation increases active money .

    activity (n.) type of business業務

    [] Our main activity is export /import trade.

    [同義詞] 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

    [] We will include the term of act of God in this insurance policy to against some uncertain factors.

    [同義詞] force majeure

    actual (adj.) real實際的

    [] 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實際損失(相對于帳面損失)

    [] In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.

    [相關詞匯] 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實貨(相對于期貨)

    [] The merchant is especially interested in the trading of futures , not actuals.

    [同義詞] physicals

    adapt (to )(v.) to make suitable to or fit for a specific use or situation. 使適應

    [] the ability to adapt quickly to a new situation

    [同義詞] adjust

    addendum (n.) an extra section that is attached to ,or follows , a letter , report,ect 附錄,附件

    [] write an addendum to a report

    [同義詞] appendix

    address (v.) 1.deal with 處理

    [] address public concerns