商務(wù)英語(yǔ)BEC總詞匯

1、 BEC中級(jí)詞匯精選（1）absorbv. 承受，承擔(dān) 支付 并吞，兼并，吸收短語(yǔ)be absorbed by 被吞并；為所吸引be absorbed in 全神貫注于；一心從事，熱衷于例We will not absorb these charges.我們不能承擔(dān)這些費(fèi)用。The company will absorb all the costs.公司將負(fù)擔(dān)一切費(fèi)用。They have disagreement on whether or not to absorb those small enterprises.在兼并小企業(yè)上，他們存在分歧。BEC中級(jí)詞匯精選（2）abstractn. 概

2、要，摘要 清單v. 摘要，節(jié)略短語(yǔ)transit abstract 中轉(zhuǎn)貨物摘錄abstract of posting 過(guò)賬分類(lèi)表make an abstract of 把的要點(diǎn)摘錄下來(lái)例The secretary is included at the top of the report.秘書(shū)將演說(shuō)做一摘要。A abstract is included at the top of the report.報(bào)告書(shū)前加上摘要。acceptorn. 承兌人，受票人例The bill of exchange was signed by the acceptor.匯票由承兌人簽字。accessn. 接近（

3、或進(jìn)入）的機(jī)會(huì)，享用權(quán) 市場(chǎng)銷(xiāo)路 進(jìn)入市場(chǎng)v. 使用 獲取，使用科技手段取得（貨物或信）短語(yǔ)give access to 接見(jiàn)；準(zhǔn)許出入access to market 進(jìn)入市場(chǎng)的機(jī)會(huì)；進(jìn)入市場(chǎng)例He has access to classified material.他有權(quán)使用已歸類(lèi)的材料。accommodationn. 設(shè)施 住宿 貸款短語(yǔ)book accommodation at a hotel 向旅館預(yù)定房間luggage accommodation 行李艙accommodation address 臨時(shí)通信地址例There traveling businessmen found ac

4、commodation at moderate terms.旅游的商人感到那兒的膳宿費(fèi)是公道的。Please write to my accommodation address.請(qǐng)把信寄到我的臨時(shí)通信地址。BEC中級(jí)詞匯精選（3）n. 賬戶(hù)，會(huì)計(jì)賬目 利益，優(yōu)勢(shì) 客戶(hù)，指有著商業(yè)或信譽(yù)聯(lián)系的顧客pl. 往來(lái)賬目短語(yǔ)ask an account 請(qǐng)求付賬；請(qǐng)求回答balance accounts 與結(jié)清賬目；（跟某人）算賬，（向某人）報(bào)復(fù)cook/doctor the accounts 【口】造假賬on account (on credit) 以賒欠方式an open account 來(lái)往賬目，

5、未結(jié)算賬目cast accounts 計(jì)算，算賬for account of 為代理account payable 應(yīng)付賬款account receivable 應(yīng)收賬款cook/doctor the accounts 【口】造假賬相關(guān)account executive （廣告公司）客戶(hù)經(jīng)理account for 解釋?zhuān)f(shuō)明例He paid the money into his bank account.他把錢(qián)存在他的銀行賬戶(hù)上。Please charge it to my account.請(qǐng)記入我的賬戶(hù)。The salesman was visiting one of his most im

6、portant accounts.推銷(xiāo)員當(dāng)時(shí)正在拜訪(fǎng)一個(gè)主要客戶(hù)。All the accounts of the firm were certified as correct.公司所有賬目被證明為正確無(wú)誤。I want you to account for each sum of the money you spent.我要你說(shuō)明你所花掉的每一筆錢(qián)的用途。They were required to account for all expenses on a business trip.他們被要求說(shuō)明出差的各項(xiàng)開(kāi)支。accountancyn. 會(huì)計(jì)工作 會(huì)計(jì)職務(wù)短語(yǔ)business accoun

7、tancy 商業(yè)會(huì)計(jì)economic development accountancy 經(jīng)濟(jì)開(kāi)展會(huì)計(jì)accountantn. 會(huì)計(jì)，會(huì)計(jì)師，會(huì)計(jì)員短語(yǔ)chartered public accountant 注冊(cè)會(huì)計(jì)師，特許會(huì)計(jì)師in-charge accountant 主管會(huì)計(jì)，會(huì)計(jì)主管員non-business accountant 非商業(yè)會(huì)計(jì)office accountant 總會(huì)計(jì)，復(fù)核員private accountant 專(zhuān)任會(huì)計(jì)人員，私用會(huì)計(jì)師professional accountant 會(huì)計(jì)師，專(zhuān)業(yè)會(huì)計(jì)師public accountant 會(huì)計(jì)師，公眾會(huì)計(jì)師senior acco

8、untant 主任（高級(jí)）會(huì)計(jì)師accrualsn. 增值 獲利，利息 自然增長(zhǎng)短語(yǔ)the accrual of interest 利息積累例Interest will get accruals if you keep your money in a savings account.把錢(qián)存在儲(chǔ)蓄賬戶(hù)里就會(huì)生息。Accrual has been allowed for.自然增長(zhǎng)已予以考慮。accumulatev. 積累，累積短語(yǔ)accumulated dividends 積累股利accumulated profit 累積盈利；滾存利潤(rùn)例My savings are accumulating in

9、terest.我的儲(chǔ)蓄在累積利息。The Accounts Department calculated losses accumulated over the past six months.財(cái)務(wù)部計(jì)算了過(guò)去六個(gè)月的累積虧損。BEC中級(jí)詞匯精選（4）來(lái)源：考試大【考試大：中國(guó)最優(yōu)秀的考試信息平臺(tái)】2006/9/13achievev. 獲得或達(dá)到 實(shí)現(xiàn)，完成短語(yǔ)achieve ones purpose 達(dá)到目的achieve success 獲得成功例The company has achieved all its goals this year.這個(gè)公司今年已經(jīng)實(shí)現(xiàn)了所有的奮斗目標(biāo)。ackno

10、wledgev. 承認(rèn)，公認(rèn)，公證 感謝 確認(rèn)（表示收到）acknowledge a deed 公證一項(xiàng)契約acknowledge (the receipt of) a letter 表示收到來(lái)信acknowledge the corn 【美俚】承認(rèn)為事實(shí)，認(rèn)輸，甘拜下風(fēng)acknowledge a favor 答謝所受到的關(guān)照He acknowledge that the purchase had been a mistake.他承認(rèn)購(gòu)買(mǎi)那東西是個(gè)錯(cuò)誤之舉。They have acknowledged receipt of the letter.他們已確認(rèn)收到函件。acknowledgemen

11、tn. 確認(rèn)函件短語(yǔ)acknowledgement of debt 債務(wù)確認(rèn)書(shū)例I didnt receive an acknowledgement of my application.我沒(méi)有收到關(guān)于我的申請(qǐng)書(shū)的確認(rèn)信。acquirev. 獲得，取得 購(gòu)入，取得所有權(quán)短語(yǔ)acquired surplus 額外收益（非來(lái)自日常業(yè)務(wù)）例It is out of necessity to acquire a good knowledge of business.學(xué)好商務(wù)知識(shí)十分必要。Madison plc. is hoping to acquire Rosewall Holdings.麥迪遜公共有限

12、公司希望收購(gòu)羅斯華爾控股公司。We seem to be acquiring a reputation for efficiency.看來(lái)我們正逐漸贏得高效率的聲譽(yù)。acquisitionn. 收購(gòu) 被收購(gòu)的公司或股份短語(yǔ)cross-border acquisition 國(guó)外收益lump-sum acquisition of subsidiary stock 總價(jià)采購(gòu)non-cash acquisition of subsidiary stock 以非現(xiàn)金資產(chǎn)取得子公司股本real estate acquisition 不動(dòng)產(chǎn)購(gòu)置stock acquisitions 股票購(gòu)置例The acqu

13、isition of wealth usually takes time.獲取財(cái)富總需要時(shí)日。The recession forced Fitzroy to sell some of his recent acquisitions.經(jīng)濟(jì)衰退迫使菲次羅伊出售部分最近收購(gòu)的項(xiàng)目。He is a valuable acquisition to the team.他是隊(duì)中一個(gè)不可多得的隊(duì)員。BEC中級(jí)詞匯精選（5）across-the-boardadj./adv. 全體，全面例The drop in sales applies across-the-broad.銷(xiāo)售額全面下降。They have de

14、cided to increase prices by 4% across-the-board.他們決定全面提高價(jià)格4。actingadj. 代理的短語(yǔ)the acting manager 代理經(jīng)理activeadj. 活躍的 流通的短語(yǔ)active capital 活動(dòng)資本active market 交易頻繁的市場(chǎng)active money 流通貨幣（相對(duì)于銀行賬戶(hù)中的貨幣）例The recession has reduced the amount of active money.經(jīng)濟(jì)衰退已使流通中的貨幣減少。activityn. 業(yè)務(wù)類(lèi)型 工作，業(yè)務(wù)具體活動(dòng)pl. 領(lǐng)域 活動(dòng)范圍短語(yǔ)auxi

15、liary activity 附屬業(yè)務(wù)financing-activities 財(cái)務(wù)活動(dòng)contributing cost activity 分成成本活動(dòng)occupational activities 職業(yè)性活動(dòng)operation activity 維護(hù)，保養(yǎng)；（設(shè)備的）運(yùn)行actualadj. 真實(shí)的，實(shí)際的，確實(shí)的短語(yǔ)actual loss 實(shí)際損失in actual business activities 在實(shí)際商務(wù)活動(dòng)中the actual state of affairs 目前的形式例The actual cost of repairs was a lot less than we

16、had expected.實(shí)際的修理費(fèi)用比我們預(yù)期的要低得多。BEC中級(jí)詞匯精選（6）來(lái)源：考試大【考試大：助你考試通關(guān),掌握未來(lái)】2006/9/13actualsn. 現(xiàn)貨，實(shí)貨（相對(duì)于期貨） 實(shí)際數(shù)字例這些是去年的實(shí)際營(yíng)業(yè)額。adaptv. 修改，改編 改裝 適應(yīng)短語(yǔ)adapt for 使適合于，為改編adapt from 根據(jù)改編adapt to 使某事物適應(yīng)或適合例Here is a letter adapted from Business, Philadelphia Bulletin, March 9, 1973.這里摘登一封回信，刊登在1973年3月9日費(fèi)城公報(bào)的“商務(wù)專(zhuān)欄”上。a

17、djournv. （將會(huì)議、審訊等）延期 休會(huì)例The chairman adjourned the meeting until the following day.主席宣布休會(huì)，明天復(fù)會(huì)。The conference was adjourned to allow the participants to contact their companies.會(huì)議暫停，以便與會(huì)者和各自公司聯(lián)系。adjustv. 調(diào)節(jié) 修改 核算（盈虧），精算短語(yǔ)adjust the accounts 清理賬目adjust the losses 評(píng)定損失adjust the errors 校正誤差例He adjuste

18、d himself very quickly to the business environment of the country.他使自己很快適應(yīng)了這個(gè)國(guó)家的商業(yè)環(huán)境。The sales figures have been adjusted slightly.銷(xiāo)售數(shù)字已稍作修正。The claim is being adjusted.索賠金額正在理算中。ad man廣告經(jīng)理（非正式）例Johnson works as an ad man for a television company.約翰遜任一家電視公司的廣告經(jīng)理。BEC中級(jí)詞匯精選（7）administrationn. （公司或商業(yè)活動(dòng)

19、的）行政管理短語(yǔ)under somebodys administration 在某人的管理下during the administration of somebody 在某人的任期內(nèi)economic planning administration 經(jīng)濟(jì)計(jì)劃管理fiscal administration 財(cái)政管理personal administration 勞務(wù)管理administration of the fund 資金管理例We must reduce the amount of tine and money spent on administration.我們必須減少用于行政管理的時(shí)間和

20、金錢(qián)。The administration of employees expense accounts is very time-consuming.雇員開(kāi)支賬目管理耗費(fèi)的時(shí)間多。adoptv. 采納，批準(zhǔn)短語(yǔ)adopt a new technique 采用新技術(shù)adopt a resolution 決議adopt a new idea 采納新意見(jiàn)例The resolution was adopted by a vote of 180 in favor to 10 against it.決議案以180票對(duì)10票獲得通過(guò)。adoptionn. 采納，采用 選用新產(chǎn)品例At the meeting

21、 they discussed the proposals up for adoption.他們?cè)跁?huì)上討論即將實(shí)行的各項(xiàng)建議。We have had a number of adoptions in most of our major markets.大多數(shù)主要市場(chǎng)都有不少人選用我們的產(chǎn)品。advancen. 預(yù)付款，墊款v. 提高，增加 預(yù)付短語(yǔ)in advance 提前advance bill 預(yù)付票據(jù)all-out advance 市價(jià)全面上漲bank advances 銀行貸（出）款price advance 漲價(jià)，提價(jià)advance by overdraft 透支例I asked f

22、or an advance on my wages.我要求預(yù)付工資。Shares advanced today.今天股價(jià)上漲。Can you advance me $100?你能預(yù)付我100美元嗎？advertisev. 公布，通告 做廣告短語(yǔ)advise for 登廣告；登招請(qǐng)（待聘等）廣告例The company advertised for a new secretary.公司登廣告招聘一名新秘書(shū)。The new sales job was advertised this week.本周做了招聘銷(xiāo)售員的廣告。I advertised him of my plans.我把我的計(jì)劃通知了他。

23、We advertised through the press.我們通過(guò)報(bào)紙宣傳。BEC中級(jí)詞匯精選（8）advertisementad （簡(jiǎn)寫(xiě)）n. 廣告，布告 出公告，做廣告短tombstone advertisement 證券發(fā)行公告；證券經(jīng)銷(xiāo)人名單commercial advertisement 商業(yè)廣告publishers advertisement 出版商廣告classified advertisement 分類(lèi)廣告television advertisement 電視廣告例It has many advertisements and many different sections

24、 on Sunday Paper.星期日?qǐng)?bào)有很多廣告和許多欄目。The best way to sell your car is to put an advertisement in the local paper.在當(dāng)?shù)貓?bào)紙刊登廣告是出售汽車(chē)的最好辦法。advertisingn. 廣告業(yè) 做廣告adj. 廣告的，與廣告有關(guān)的短語(yǔ)point-of-purchase advertising 零售商說(shuō)明其經(jīng)營(yíng)業(yè)務(wù)的廣告標(biāo)志price advertising 價(jià)格廣告advertising expense 廣告費(fèi)institutional advertising 建立永久聲譽(yù)的廣告keyed adv

25、ertising 廣告索引local advertising 區(qū)域性廣告例Advertising is one of the biggest businesses in America.廣告業(yè)是美國(guó)最大的行業(yè)之一。Cigarette advertising has now been banned on television.當(dāng)局已禁止在電視上做香煙廣告。affordv. 買(mǎi)得起，承受得住 承擔(dān)費(fèi)用例We really cant afford a new car. (We really cant afford to buy a new car.)我們實(shí)在買(mǎi)不起新車(chē)子。I cant afford

26、to lose the goodwill of our customers.我承擔(dān)不起失去顧客信任的后果。The land affords wheat.這地出產(chǎn)小麥。after-sales service售后服務(wù)（常用于汽車(chē)、電腦、家用電器等耐用消費(fèi)品）例We offer a free after-sales service for the first twelve months after purchase.在購(gòu)后的12個(gè)月內(nèi)我們提供免費(fèi)售后服務(wù)。agendan. 議事日程短語(yǔ)place/put something on the agenda 把某事提到日程上來(lái)approved agenda

27、 審定議程（最后通過(guò)的會(huì)議議程）provisional agenda 臨時(shí)議程例The agenda will be sent out in advance of the meeting.議程將在會(huì)議前發(fā)出。“They share with them an agenda beyond the immediate goal of democratization of the electoral process.” (Daniel Sneider)“除了實(shí)現(xiàn)選舉過(guò)程民主化這一近期目標(biāo)以外的他們之間的議事日程。”（丹尼爾*斯奈德）BEC中級(jí)詞匯精選（9）agentn. 代理人，代理機(jī)構(gòu) 經(jīng)紀(jì)人短語(yǔ)a

28、 travel agent 旅行代理商an insurance agent 代理保險(xiǎn)商universal agent 商業(yè)全權(quán)代理人例My agent has power to sign my name.我的代理人有權(quán)代我簽字。We are looking for an agent in the Middle East.我們正在尋求中東的代理機(jī)構(gòu)。agreementn. 協(xié)定，協(xié)議 契約短語(yǔ)come to an agreement 達(dá)成協(xié)議；取得一致意見(jiàn)reach/make an agreement達(dá)成協(xié)議；取得一致意見(jiàn)by agreement 同意，依約enter into/conclude

29、 an agreement 訂約in agreement with 符合，照，同意；（和）一致例The supermarket chain has signed an agreement with a Japanese trading company.該連鎖超級(jí)市場(chǎng)與一家日本商行簽訂了協(xié)議。It is reported that an agreement has been made between the two major oil companies.allocatev. 分配，配給短語(yǔ)allocate shares 非配股份allocate rations for a week-long

30、business trip 分配一星期外出商務(wù)旅行的定額。例That space has been allocated for a new business center.這塊地皮已經(jīng)撥作建一座新的商業(yè)中心。We have allocated costs equally among all members of the department.我們將成本平均分?jǐn)偨o部門(mén)里的全體成員。allowancen. 不用付稅的津貼，補(bǔ)貼 折扣，折價(jià)短語(yǔ)at no allowance 無(wú)限制，盡性地expense allowance 預(yù)算撥款family allowance （工資外的）家庭津貼free al

31、lowance 免費(fèi)額（重量、價(jià)費(fèi)等）obsolescence allowance 折舊make allowance(s) for 考慮到；體諒，原諒make an allowance to 給補(bǔ)貼費(fèi)，給零用錢(qián)put somebody on short allowance 限制（某人）供應(yīng)量例The carriers made an allowance of 5% for late delivery.運(yùn)輸公司因遲延交貨而需要付出5的折扣。Every clerk was given a petrol allowance of 30p per mile.公司發(fā)給每個(gè)職員每英里30便士的汽油津貼。a

32、malgamatev. 合并例The two firms are amalgamating to increase productivity and save running costs.兩家公司正在進(jìn)行合并，以提高生產(chǎn)率和節(jié)約營(yíng)運(yùn)成本。BEC中級(jí)詞匯精選（10）amalgamationn. 合并，重組短語(yǔ)amalgamation of companies 公司合并ambitionn. 強(qiáng)烈的欲望 進(jìn)取心，雄心短語(yǔ)burn with an ambition 野心勃勃例One of his ambitions is to become the President of the Motor Gen

33、eral.他的抱負(fù)之一是當(dāng)通用汽車(chē)公司的總裁。amortizev. 分期付款（欠款的利息）例I intend to amortize the total cost of the car over three years.我打算用三年時(shí)間分期償還汽車(chē)的所有費(fèi)用。analyzev. 分析，研究短語(yǔ)analyze into 把分解成例The manager tried to analyze the cause of our defeat.經(jīng)理努力設(shè)法分析我們失敗的原因。analysisn. 分析，分析結(jié)果的報(bào)告短語(yǔ)financial ratio analysis 財(cái)務(wù)比率分析flow-of-fund

34、s analysis 資金流量分析feasibility analysis 可行性分析income-expenditure analysis 收支分析例Close analysis of the sales figures shows the regional variations.仔細(xì)分析銷(xiāo)售數(shù)字，就可以看出情況因地區(qū)而異。I suggest we carry out an analysis of our overseas markets.我建議對(duì)我們的海外市場(chǎng)進(jìn)行分析。BEC中級(jí)詞匯精選（11）短語(yǔ)analyst-programmer 程序分析人員investment analyst 投資

35、分析家financial analyst 財(cái)務(wù)分析家例Wed better employ an analyst to look at the financial results.我們最好聘請(qǐng)分析員研究財(cái)務(wù)結(jié)果。annualadj. 每年的，按年度計(jì)算的短語(yǔ)annual income 年收入annual report 年度報(bào)告，年報(bào)（按照法律規(guī)定，公司董事必須向公司成員及股東提供年報(bào)，內(nèi)容包括財(cái)務(wù)結(jié)果等）annual return 年度報(bào)表annual general meeting (AGM) 股東年會(huì)anticipatev. 預(yù)定 占先，搶先 預(yù)支，提前使用 期待短語(yǔ)anticipate o

36、nes income 預(yù)支收入ardently anticipate 殷切地期望confidently anticipate 滿(mǎn)懷信心地期望例We anticipated our competitors by getting our products onto the market first.我們趕在競(jìng)爭(zhēng)對(duì)手之前，先把產(chǎn)品推向市場(chǎng)。A man who always anticipates his income can never save or become rich.總是預(yù)支工資，寅吃卯糧的人，永遠(yuǎn)不能儲(chǔ)蓄或成為富人。She anticipates his arrival with muc

37、h pleasure.她萬(wàn)分高興地期待他的到來(lái)。He tried to anticipate all my needs.他設(shè)法將需要的東西預(yù)先準(zhǔn)備好。appealn. 吸引力短語(yǔ)snob appeal 商品對(duì)勢(shì)力顧客的吸引力（如高檔，稀奇或進(jìn)口商品）eye-catching appeal 具有動(dòng)人的吸引力（指封面設(shè)計(jì)，推廣資料等）make an appeal to somebody 引起某人興趣例Does the idea of working for a venture company appeal to you?你有沒(méi)有興趣到合資企業(yè)去工作？applyv. 申請(qǐng)，請(qǐng)求 應(yīng)用，運(yùn)用短語(yǔ)be

38、applied to 適用于，與接觸apply for 申請(qǐng)，請(qǐng)求；接洽apply something to 把施于；把運(yùn)用于apply to 向詢(xún)問(wèn)，向接洽例She applies all her money to her mortgage.她把所有的錢(qián)都用來(lái)付抵押貸款。We intend to apply economic sanctions.我們打算實(shí)施經(jīng)濟(jì)制裁。BEC中級(jí)詞匯精選（12）applicantn. 申請(qǐng)人 （保險(xiǎn)的）投保人短語(yǔ)loan applicant 申請(qǐng)借款人patent applicant 專(zhuān)利申請(qǐng)人job applicant 求職人員an applicant fo

39、r a position 求職者例We had over 200 applicants for the sales job.我們的銷(xiāo)售職位有200多名申請(qǐng)人。Applicants for export licenses should contact the Ministry of Foreign Trade.出口許可證申請(qǐng)人應(yīng)與外貿(mào)部聯(lián)系。applicationn. 申請(qǐng) 實(shí)施 申請(qǐng)書(shū)短語(yǔ)application form 申請(qǐng)表a job application 求職書(shū)on application to 向函索，索取；申請(qǐng)credit application 信用證申請(qǐng)書(shū)例The unempl

40、oyed engineer wrote a dozen applications for jobs but go nothing.失業(yè)的工程師一連寫(xiě)了十幾封求職信，但一無(wú)所獲。appointeen. 被任命人，被委派人約定的會(huì)面地點(diǎn)例The appointee will be expected to familiarize himself/herself with the company rules.獲委派的人應(yīng)自行熟悉公司規(guī)章細(xì)則。appraisaln. 估價(jià) 評(píng)估（職員和上司會(huì)晤，評(píng)定前者的工作表現(xiàn)及規(guī)劃未來(lái)的任務(wù)）短語(yǔ)detailed appraisal of a project 對(duì)某項(xiàng)

41、目的詳細(xì)評(píng)價(jià)make/give an objective appraisal of 對(duì)作出客觀的評(píng)價(jià)appraisal of real estate 不動(dòng)產(chǎn)估價(jià)例Ive got an appraisal with my boss tomorrow.明天上司要見(jiàn)我，評(píng)估工作表現(xiàn)。This company has an annual appraisal system.該公司設(shè)立年度評(píng)估制度。appreciatev. 賞識(shí)，重視，感激 體諒 增值短語(yǔ)appreciate your kindness 多謝厚意appreciate in value 增值例We appreciate your effor

42、ts for the development of the company.我們感激你對(duì)公司發(fā)展所做的努力。We shall appreciate hearing from you again.我們恭候佳音。Houses in this area have all appreciated in value since the new highway was built.由于修建了新公路，這一地區(qū)的房屋都漲價(jià)了。Apples appreciated 2 to 5 cents per box.蘋(píng)果每箱漲價(jià)二至五分錢(qián)。BEC中級(jí)詞匯精選（13）appropriatev. 撥出（款項(xiàng)）短語(yǔ)approp

43、riate funds for education 撥款作教育基金appropriate for 撥出（款項(xiàng)、房屋等）供之用例Five thousand dollars has been appropriated for the investment.已撥款5000元作為投資費(fèi)用。approvev. 贊成 滿(mǎn)意 批準(zhǔn)，通過(guò)例The resolution was approved 82 to 16 with 18 abstentions.決議以82票對(duì)16票通過(guò)，18票棄權(quán)。The managing director has approved the sales budget for next

44、year.總裁已批準(zhǔn)明年的銷(xiāo)售預(yù)算。approvaln. 正式批準(zhǔn) 官方認(rèn)可短語(yǔ)on approval （貨物）供試用；包退包換例Do the plans meet with your approval?你贊同這些方案嗎？On approval goods must be returned within 14 days if they are not satisfactory.如果不滿(mǎn)意，試用貨物須在14天內(nèi)退回。aptituden. 天資，才能短語(yǔ)aptitude test 能力傾向測(cè)試（用于測(cè)試某人最適合什么樣的工作）例She has an aptitude for figures.她有數(shù)

45、字方面的天賦。Most school-leavers should take an aptitude test.大多數(shù)中學(xué)畢業(yè)生都應(yīng)參加能力傾向測(cè)試。arbitragen. 套匯，套利交易祥解即幾乎同一時(shí)間在兩個(gè)市場(chǎng)買(mǎi)賣(mài)商品、證券、外匯等，從市場(chǎng)差價(jià)中獲取利潤(rùn)。注意：不與a(n)連用，無(wú)復(fù)數(shù)，僅與單數(shù)動(dòng)詞連用。短語(yǔ)arbitrage of exchange 商品套利，套購(gòu)商品stock arbitrage 套購(gòu)證券例The difference in prices between the two markets was reduced by arbitrage.套利活動(dòng)使兩個(gè)市場(chǎng)間的差價(jià)縮小。

46、BEC中級(jí)詞匯精選（14）arbitrationn. 仲裁，公斷 鑒定，檢驗(yàn)短語(yǔ)refer to arbitration 交付公斷submit to arbitration交付公斷commercial arbitration 商務(wù)仲裁obligatory arbitration 強(qiáng)制仲裁price arbitration 公斷價(jià)格，議價(jià)quality arbitration 質(zhì)量檢（商）定例The issue has been taken to arbitration.爭(zhēng)議已提交仲裁。They decided to settle the dispute by arbitration.他們決定通

47、過(guò)仲裁來(lái)解決爭(zhēng)議。The management refused to agree to arbitration.管理層拒絕訴諸仲裁。arrearsn. 欠款 逾期債款短語(yǔ)arrears of interest 積欠利息in arrears 欠債；欠人的，拖欠的an account in arrears 拖欠債款的賬戶(hù)例Im in arrears with the rent.我拖欠租金。asking price索價(jià)，要價(jià)例I managed to get the full asking price of $2,000 for my car.我已成功地以開(kāi)出的全價(jià)2000美元把汽車(chē)賣(mài)出。We sh

48、all always negotiate never pay the full asking price.我們每次都討價(jià)還價(jià)，從來(lái)不照付全價(jià)。assemblev. 集合，聚集 裝配短語(yǔ)assemble a machine 裝配機(jī)器assemble date 匯集數(shù)據(jù)assembly-line 裝配線(xiàn)，流水工作線(xiàn)例The staff assembled in hall.員工們?cè)诙Y堂集合。assessn. 評(píng)定，估價(jià)短語(yǔ)assess tax on somebodys property 對(duì)某人的財(cái)產(chǎn)征稅assess somebodys efforts 評(píng)價(jià)某人的工作例The annual incom

49、e of staff in this price was assessed at $900.這地方的員工的年收入為900美元。Damaged were assessed at 1000 RMB.損失估計(jì)達(dá)1000元人民幣。BEC中級(jí)詞匯精選（15）assetn. 財(cái)產(chǎn) 資產(chǎn)祥解如股票、土地、建筑物、機(jī)器等屬于個(gè)人或公司，尤指可變賣(mài)的東西。短語(yǔ)assets and liabilities 資產(chǎn)與負(fù)債active assets 活動(dòng)資產(chǎn)，有收益資產(chǎn)alternative reserve assets 代用儲(chǔ)備資產(chǎn)capital assets 資本；（固定）資產(chǎn)current asset 流動(dòng)資產(chǎn)f

50、ixed asset 固定資產(chǎn)frozen asset 凍結(jié)資產(chǎn)intangible assets 無(wú)形資產(chǎn)liquid assets 流動(dòng)資產(chǎn)tangible assets 有形資產(chǎn)例The factory is the most valuable asset.那家工廠是價(jià)值最高的資產(chǎn)。The company was forced to sell off its assets.那家公司被迫以低價(jià)出售資產(chǎn)。assistv. 援助，協(xié)助 出席短語(yǔ)assist somebody with a task 幫助某人assist somebody to do something 幫助某人assist s

51、omebody in doing something 幫助某人assist at the ceremony 參加儀式例You will be required to assist Mrs. Smith in preparing a report.你將要協(xié)助史密斯夫人準(zhǔn)備一份報(bào)告。We all assisted in repairing the computer.我們都幫助修理計(jì)算機(jī)。auditn. 查賬，審計(jì) v. 審計(jì)審核，查證或校正賬目短語(yǔ)annual audit 年度查賬balance sheet audit 資產(chǎn)結(jié)算表審計(jì)cash audit 現(xiàn)金審核casual audit 臨時(shí)審計(jì)

52、，抽查賬目income audit 收益審計(jì)，收入查核income statement audit 損益計(jì)算書(shū)審計(jì)horizontal audit 水平審計(jì)，橫式查賬external audit 外聘審計(jì)（由非受雇于公司的人進(jìn)行審計(jì)）例Independent accountants audit the company annually.獨(dú)立會(huì)計(jì)師每年審計(jì)公司賬目。The IRS audits questionable income tax returns.美國(guó)國(guó)內(nèi)稅務(wù)局審計(jì)可疑的所得稅報(bào)告。An external audit is required for tax purpose.公司為稅務(wù)需

53、要，要進(jìn)行外聘審計(jì)。automatev. 使自動(dòng)化，使自動(dòng)操作短語(yǔ)automate a factory 使工廠自動(dòng)操作automated production 自動(dòng)化生產(chǎn)例We are in process of automating the production department.我們正在對(duì)生產(chǎn)部門(mén)實(shí)行自動(dòng)化。This part of the factory id now fully automated.工廠的這部分已完全自動(dòng)化。averagen. 平均，平均水準(zhǔn) 海損短語(yǔ)average out (at) 平均為on (an) average 通常；按平均average up 高于平均價(jià)格賣(mài)出efficiency average 平均生產(chǎn)率average revenue 平均收入例What is the average profit for five years in your company?你們公司五年來(lái)的平均利潤(rùn)是多少？Our expenses averaged out to 45 dollars per day.我們的支出平均每天45美