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1Glossaryadj=adjective;adv=adverb;n=noun;v=verb;inf=informal;pl=plural;abbr=abbreviationAAshare(n.)anordinarysharethatdoesnotgivetheownertherighttovoteoncompanyissuesA股[例]OurcompanywillissueAsharesonmarket.abroad(adv.)to/inanothercountry国外的[例]Thesalesdirectorisabroadonbusinesstrip.[同义词]overseas,inforeignparts,outofthecountryabsence(n.)time/periodawayfromwork缺席[例]Theabsenceofthechiefdirectorofthemeetingissomewhatapity.[同义词]nonattendance,nonappearanceabsent(adj.)notpresent,notatwork缺席的[例]Pleaseletyoursectionheadknowifyouarelikelytobeabsentforalongerperiod.[同义词]away,off,missingabsenteeism(n.)regularabsencefromwork旷工[例]Ifmotivationdecreases,absenteeismislikelytoincrease.absorb(v.)integrateasmalleritemintoalargerwhole兼并、担负（费用）[例]HeadOfficehasabsorbedthelossesofourFrenchsubsidiary.absorptioncostingawayofpricinggoodsbyallowingforallcostsrelatingtoproductioninthesaleprice归纳成本法[例]Ourcompanymainlyuseabsorptioncostingtosetthesalepriceofproducts.abstract(n.)shortversionofalongerdocument摘要[例]Pleasebriefyourstafftheabstractoftheprevailinggovernmentregulations.[同义词]summary,synopsis,digestacceptinghouse=(US)acceptingbankanorganization,oftenamerchantbank,thatpromisetopayabillofexchangeinreturnforafee承兑银行access1.(n.)entrytosomething通道[例]Wehaveaccesstoclassifiedinformation.[同义词]entrance,passage2.(v.)gainentryintocomputerdatafiles获取计算机数据（文件）[例]Theyshouldn’thavebeenabletoaccessthisfile.[同义词]outputaccount(n.)recordoffinancialtransactions帐户[例]Inourbank,ifnotransactiontakesplacein2years,yourpersonalaccountwillbecomeunclaimed.accountexecutive(n.)anadvertisingexecutivewholooksafteraparticularclient（广告或服务业）业务经理[例]Jackistheaccountexecutiveofthisadvertisingcompany.accountspayablealistofamountsownedtoabusinesstosuppliersofgoodsandservices应付帐款[例]addanentrytoaccountspayableaccountancy(n.)workofanaccountant会计工作2[例]Attheendofayear,theaccountancyofabigcompanyisalwaysveryburdensome.accountant(n.)personqualifiedtokeepacompany’saccounts会计师（员）[例]Tobeagoodandcompetentaccountant,accountingprinciplesshouldbestrictlyfollowed.accounts(n.pl)financialrecordsofabusiness帐目[例]Thebankwouldliketoseetheaccounts.accruals(n.pl)moneyowedwhichisdueatalaterdate增长额，利息[例]Theaccrualsyouowehimwillbeduenextweek.achieve(v.)succeedindoingsomething完成[例]Thetwopartiesachievedfinalagreementsinmutualbenefits.[同义词]accomplish,complete,finishachievement(n.)thesuccessfulcompletionofsomething，somethingsuccessfullycompleted完成、成就[同义词]accomplishment,completion,perfectionacknowledge(v.)confirmthatsomethinghasarrived确认收悉[例]Weacknowledgereceiptoftheshipment.[同义词]admit,acceptacknowledgement(n.)confirmationthatsomethinghasarrived收条[例]Afteryouhavereceivedthemail,pleasereturnyouracknowledgementbyfax.[同义词]acceptanceacquire(v.)buy,obtain购得、占有[例]Weacquiredacompany,shares,etc.[同义词]obtain,get,procureacquisitiontheactofacquiring收购[例]ThegoodnewsfromTCL:theacquisitionofSchneider![同义词]merger,takeoveracting(adj.)workinginthepositionofsomeoneforashorttime代理的[例]anactingmanageractivemoney(n.)moneythatisbeingusedbythepublicasopposedtomoneyleftinbankaccounts.流通货币（相对于银行帐户中的货币）[例]Theinflationincreasesactivemoney.activity(n.)typeofbusiness业务[例]Ourmainactivityisexport/importtrade.[同义词]businessactofGod(n.)anunexpectedorunavoidableeventsuchasastorm,aflood,andearthquake,etcmentionedinsomeinsurancecontractsasacauseoflossordamage不可抗力[例]WewillincludethetermofactofGodinthisinsurancepolicytoagainstsomeuncertainfactors.[同义词]forcemajeureactual(adj.)real实际的[例]Ouractualresultswerebetterthanforecast.actualloss(n.)therealcostofsomethingasopposedtoasumofmoneystatedonpaper实际损失（相对于帐3面损失）[例]Intherecession,forthelatestfiscalyear,ouractuallossismuchgreaterthanthepaperloss.[相关词汇]paperlossactuals(n.)goodsthatcanbepurchasedandused,asopposedtogoodstradedonafuturescontractthatarerepresentedbydocuments实货（相对于期货）[例]Themerchantisespeciallyinterestedinthetradingoffutures,notactuals.[同义词]physicalsadapt(to)(v.)tomakesuitabletoorfitforaspecificuseorsituation.使适应[例]theabilitytoadaptquicklytoanewsituation[同义词]adjustaddendum(n.)anextrasectionthatisattachedto,orfollows,aletter,report,ect附录，附件[例]writeanaddendumtoareport[同义词]appendixaddress(v.)1.dealwith处理[例]addresspublicconcerns2.givespeechto演说[例]addressaudienceonabusinessprojectadjourn(v)tostop(acourtcase,ameeting,etc.)foratimebeforebeginningagain延期，休会[例]Theboardmeetinghasbeenadjournedtoanuncertaindate.[同义词]postponeadjust(v)tosettleaninsuranceclaim理算保险索赔[例]Afterthecaraccident,hemadeaninsuranceclaimthatwillbeadjustedsoon.administration(n.)organizationandcontrolofacompany经营、管理[例]Theadministrationpowerofacompanyalsoshowstheinternalcontrolofthecompany.[同义词]managementadmin(n.)abbreviationforadministration经营、管理administer(v.)organize,control:管理[同义词]manageadopt(v.)choose,decideon采用[例]Weadoptedanewstrategy.advance(n.)moneypaidbeforeitisdue,orforworkonlypartiallycompleted预付款[例]YesterdayIreceivedanadvanceonmymonthlywage.(v)1.toincrease提高[例]Onbullmarket,sharesareadvancingrapidly.[同义词]increase2.topaysomethingbeforeitisdue预付[例]Thepublishinghouseadvancedmeonroyalties.advancebill(n.)abillofexchangethathasbee