剑桥商务英语（BEC）词汇.doc

Glossary
adj=adjective;adv=adverb;n=noun;v=verb;inf=informal;pl=plural;abbr=abbreviation
A
Ashare(n.)anordinarysharethatdoesnotgivetheownertherighttovoteoncompanyissuesA股
[例]OurcompanywillissueAsharesonmarket.

abroad[](adv.)to/inanothercountry国外的
[例]Thesalesdirectorisabroadonbusinesstrip.
[同义词]overseas,inforeignparts,outofthecountry

absence[](n.)time/periodawayfromwork缺席
[例]Theabsenceofthechiefdirectorofthemeetingissomewhatapity.
[同义词]nonattendance,nonappearance
absent[](adj.)notpresent,notatwork缺席的
[例]Pleaseletyoursectionheadknowifyouarelikelytobeabsentforalongerperiod.
[同义词]away,off,missing

absenteeism[](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,digest

acceptinghouse=(US)acceptingbankanorganization,oftenamerchantbank,thatpromisetopayabillofexchangeinreturnforafee承兑银行

access[]1.(n.)entrytosomething通道
[例]Wehaveaccesstoclassifiedinformation.
[同义词]entrance,passage
2.(v.)gainentryintocomputerdatafiles获取计算机数据（文件）
[例]Theyshouldn’thavebeenabletoaccessthisfile.
[同义词]output

account[](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]addanentrytoaccountspayable

accountancy[](n.)workofanaccountant会计工作
[例]Attheendofayear,theaccountancyofabigcomp