2018年商務(wù)英語(yǔ)考試高級(jí)寫(xiě)作詞匯及例句：D

　　D

　　D/A 1.deposit account定期存款

　　2.document against acceptance 承兌交單

　　damages [ 5dAmidVz ] (n. pl) money claimed for harm done 賠償金

　　[例] We are claiming damages for unfair dismissal.

　　[同義詞] compensation,reparation

　　danger money (n) extra money or high wages paid to people working in hazardous conditions危險(xiǎn)工作津貼 [例] All medical staff who were fighting SARS to save patient’s life received danger money.

　　database [ 5deitEbeis ] (n.) date bank 數(shù)據(jù)庫(kù)

　　day book (n) a book containing records of invoices, credit notes, etc. 日記帳

　　[例] She wrote the invoice number in the day book to update the accounts.

　　deadline[ 5dedlain ] (n.) date/time by which something has to be done最終期限

　　[例] The deadline for the application is tomorrow morning.

　　deal [ di:l ]1.(n.) 1.business agreement交易

　　[例] We set up a deal with our agents.

　　2. (v.) trade, buy and sell做生意

　　[例] He deals in gold.

　　[同義詞] trade, bargain, negotiate

　　dealer [ 5di:lE ] (n.) person who buys and sells商人

　　[例] a foreign exchange dealer

　　[同義詞] merchant, trader, tradesman

　　dear [ diE ] (adj.) high-priced; expensive昂貴的

　　[例] a dear gift

　　[同義詞] expensive, costly, pricey

　　dear money (n) money that is difficult to borrow because of high interest rate 高利息借貸資本

　　[例] Government adopted the dear money policy to restrain the overhot investment in the real estate.

　　debenture [di5bentFE ] (n) a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司債券

　　[例] The company sold the debenture for financing.

　　debit [ 5debit ]1. (n.) money which is owed借方

　　[例] The debit column is the left-hand column in accounts.

　　2. (v.) debit an account記入借方

　　[例] debit$5 against a person's account

　　direct debit money withdrawn automatically from a bank account for regular payments直接借記

　　debt [ det ] (n.) money owed 債務(wù)

　　[同義詞] liability, obligation, due

　　to get into debt 負(fù)債

　　to be out of debt 不欠債

　　to pay off a debt 償清債務(wù)

　　debt ratio (n) the relationship between the total amount of money owned by a company and the company’s shareholder’s funds負(fù)債比率

　　[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.

　　debtor [ 5detE ] (n.) person who owes money 債務(wù)人

　　aged debtors companies which owe money listed according to age of debt 長(zhǎng)期債務(wù)人

　　declare[ di5klZE ] (v.) make an official statement公布

　　[例] The company declared interim profits of 420 million.

　　decline [ di5klain ]1. (n.) slow fall下滑

　　[同義詞] decrease

　　2. (v.) fall slowly下滑

　　[同義詞] decrease

　　[例] When the income level of the consumers declines, the market price for house will fall accordingly.

　　deduct [ di5dQkt ] (v.) subtract from the total figure 扣除

　　[例] After deducting all the costs, we actually made a loss.

　　[同義詞] subtract, take away

　　deductible [ di5dQktEbl ] (adj.) which can be deducted可扣除的

　　[例] tax-deductible

　　deduction [ di5dQkFEn ] (n.) subtraction from the total figure扣除，減除

　　[例] after deduction of tax

　　[同義詞] subtraction, reduction, decrease

　　default [ di5fC:lt ] 1. (n.) failure to meet the terms of a contract未履行

　　2. (v.) to fail to meet the terms of a contract違約

　　[例] In the end they have to meet a default.

　　defect [ di5fekt ] (n.) fault, something wrong in the design of a machine缺陷

　　[例] There is a small defect in this product.

　　defective [ di5fektiv ] (adj.) not working properly有缺陷的

　　[例] The defective working line slowed down the entire production process.

　　defer [ di5fE: ] (v.) to put off to a later date推遲

　　[例] Please defer shipment until you receive our further instructions.

　　[同義詞] delay, postpone, ajourn

　　deferred payments (n.) payments postponed to a later date延期付款

　　[例] We cannot accept deferred payment.

　　deficit [ 5defisit ] (n.) amount by which expenditure is higher than income赤字

　　[例] They have incurred trade deficit for several years.

　　[同義詞] shortage, shortfall,deficiency

　　deflation [dI5fleIF(E)n ](n) a reduction in the amount of money circulating in a country’s economy, so that prices fall or remain steady 通貨緊縮

　　[例] Under the policy of deflation , prices have fallen back to a normal level

　　delegate [ 5deli^it ] 1. (v.) to give authority and responsibility to someone to act on one’s behalf委派為…代表 2. (n.) person to whom authority and responsibility are given代理 3. (n.) person representing an organization at a meeting or conference大會(huì)代表

　　[例] We note that you will have delegated your Miss Chris to attend the Shanghai Fair.

　　delegation [ 7deli5^eiFEn ] (n.) group of delegates代表團(tuán)

　　[例] The Shanghai Trade Delegation was warmly received at Hong Kong Spring Commodities Fair.

　　deliver [ di5livE ] (v.) transport goods to a customer送貨

　　[例] You as the VIP customer can choose the way how we deliver our product to you and the charge will be free.

　　delivery cycle (n.) time from receipt of customer order to shipment供貨周期

　　[例] We should try to shorten the delivery cycle.

　　demand [ di5mB:nd ] (n.) 1. request for payment請(qǐng)求償付

　　[例] First demands were issued to all late payers.

　　2. need for products and services at a certain price需求

　　[例] We are having difficulty meeting demand.

　　demand management (n.) series of activities to recognize and manage all the demands for products需求的監(jiān)督和調(diào)節(jié)

　　[例] They decided to carry out demand management to get information from consumers.

　　demotivated (adj.) not interested失去動(dòng)力的

　　[例] The depression of economy demotivated them at last.

　　denationalize [di:5nAFEnElaIz] (v) to put a government-owned company or industry back into private ownership 私營(yíng)化

　　[例] Sooner or later, China’s communication sector will be completely denationalized.

　　[同義詞] privatize

　　department [ di5pB:tmEnt ] (n.) part of an organization部門(mén)

　　[例] The employment manager would like to talk to some of the company’s supervisors and department heads.

　　[同義詞] branch, division, subdivision

　　deposit [ di5pCzit ] (n.) 1.money placed in a bank account存款

　　[例] Once your deposit in our bank exceeds 50,000 USD, the monthly 20 USD account maintenance fees will be exempted.

　　deposit account account earning interest有息存款，儲(chǔ)蓄存款

　　[例] We require 7 days’ notice of withdrawal on this deposit account.

　　2. money paid in advance in order to reserve a product押金

　　depot [ 5depEu; 5di:pEu] (n.) warehouse倉(cāng)庫(kù)

　　[例] The goods are temporally stored in the depot near the port.

　　depreciate[ di5praivEbl ] (v.) reduce the value of assets in the accounts over a certain time貶值

　　[例] We depreciate business equipment over 5 years.

　　[同義詞] devalue, devaluate

　　depreciation [ di7pri:Fi5eiFEn ] (n.) reduction in the value of an asset貶值

　　[同義詞] devaluation, deflation

　　deregulate [di:re^jJleIt] (v) to free an industry , an organization, etc from price control, especially by a government 撤消管制

　　[例] to deregulate the food market

　　deskilling (n) the losing of skills by workers through unemployment , lack of training , etc.失去技能

　　[例] The great depression caused many companies to lay off their workers which would result in deskilling of staff.

　　desktop [5desktRp] (n.) desktop computer 臺(tái)式電腦

　　despatch [ dis5pAtF ] see: dispatch

　　devalue [di:5vAlju:] (v.) reduce the value of a currency against other currencies(貨幣)貶值

　　[例] The war inside the country severely hurts the consumers’ confidence and devalues its currency in the international financial market.

　　[同義詞] depreciate, devaluate

　　devaluation [ 7di:vAlju5eiFEn ] (n.) the deduction in the value of a currency against other currencies(貨幣)貶值

　　[同義詞] depreciation, deflation

　　differentiate [ 7difE5renFieit ] (v.) to make something different or highlight the difference between two things區(qū)別

　　[例] It is hard to differentiate the one from the other.

　　[同義詞] distinguish, set apart,separate

　　differentiation [ 7difE7renFi5eiFEn ] (n.) making sure that a product has distinguishing features區(qū)別

　　[例] Line 1 and Line 2 have little differentiation.

　　price differential (n) the difference in prices charged for the same product in different shops, or for different products in a range 差價(jià)

　　[例] The price for this air-conditioner is the lowest in Shanghai, and if you can find lower price for it within 15 days, we will refund the price differential to you.

　　direct [ di5rekt, dai5rekt ] (v.) manage, be in charge of管理，指揮

　　[例] He directs our sales operation.

　　[同義詞] namage, control, run

　　director [ di5rektE, dai5rektE ] (n.) person appointed by shareholders to help manage a company 主管，董事

　　managing director UK [US Chief Executive Officer] 執(zhí)行總裁

　　direct flight flight without transfer 直航

　　direct mail (n.) selling a product by sending information through the post直接郵寄廣告

　　[例] We have to wait for 2 days if we send it by direct mail.

　　direct selling (n.) selling directly to a customer without going through any middlemen直銷(xiāo)

　　[例] Direct selling can save a lot of money.

　　directory [ di5rektEri ] (n.) reference book containing listings目錄

　　[例] a telephone directory, a trade directory

　　discount [ 5diskaunt ]1. (n.) percentage reduction in a full price打折

　　[例] You can have 5% discount as a VIP customer.

　　2. (v.) reduce the full price打折

　　[同義詞] rebate

　　disintegration [ dis7inti5^reiFEn ](n) the breaking up of a company or group of companies 解散

　　[例]At last , the merger of these two big companies comes to disintegration.

　　dismiss [ dis5mis ] (v.) remove from employment, sack (inf)解雇

　　[例] You are dismissed for your poor performance and bad working attitude.

　　[同義詞] discharge

　　dismissal [ dis5misEl ] (n.) act of dismissing解雇

　　[例] These rules are formal-such as the procedure for dismissal.

　　[同義詞] discharge

　　dispatch 1. (n.) sending goods to a customer送貨

　　[例] dispatch department

　　2. (v.) send goods to customers送貨

　　display [dI5spleI] 1. (n.) show/exhibition of goods展覽

　　[例] There was a display of the latest research at the trade fair in Frankfurt.

　　2. (v.) show, exhibit展覽

　　dispute [ dis5pju:t ]1. (n.) a disagreement爭(zhēng)論

　　[例] We hope the matter in dispute will soon be settled.

　　2. (v.) to disagree爭(zhēng)辯

　　distribute [ dis5tribju(:)t ] (v.) send out goods from the manufacturer to the end user分銷(xiāo)

　　[例] The distributing line of the company is very advanced and considerable.

　　distribution [ 7distri5bju:FEn ] (n.) act of sending goods from the producer to another person or organization分銷(xiāo)

　　[例] Have you prepared for the distribution of the goods?

　　distributor [ dis5tribjutE ] (n.) person or company which sells goods for a manufacturer分銷(xiāo)商

　　[例] We are the sole distributors.

　　diversify [ dai5vE:siti ] (v.) extend into new business areas多元化

　　[例] Although we are a chemicals company, we diversified into publishing.

　　[同義詞] vary, variegate

　　diversification [ daivE:sifi5keiFEn ] (n.) act of diversifying多元化

　　[例] The superior leaders of the company believe the diversification will bring larger market and more profits.

　　divest [ dai5vest ] (v.) to sell assets出售

　　[例] We cannot divest all assets.

　　dividend [ 5dividend ] (n.) percentage of profits paid to shareholders紅利

　　[例] The size of the dividend payment is decided by the board of the directors.

　　[同義詞] bonus

　　dividend per share (n) the amount of money paid by a company to its shareholders divided by the total number of shares issues 每股股息

　　[例] After the reshuffle of the company, there is a huge rise in dividend per share .

　　division [ di5viVEn ] (n.) main part of a large organisation部門(mén)

　　[例] The job description indicates where the job is to be carried out in terms of location, plant, division, department, and section.

　　documentation [ 7dCkjumen5teiFEn ] (n.) a collection of documents referring to a subject文件資料

　　[例] We have noted your instructions about documentation and will do accordingly.

　　dog [ dC^ ] (n.) term used in Boston Matrix to describe a product with low market growth and low market share(波士頓距陣中)市場(chǎng)占有率低、增長(zhǎng)率慢的瘦狗產(chǎn)品

　　donate [ dEu5neit ] (v.) to present as a gift to a fund or cause; contribute捐贈(zèng)

　　[例] TOSHIBA donated $ 5 m to Cambridge Univ.

　　[同義詞] give, bestow

　　domestic [ dE5mestik ] (adj.) referring to the home market國(guó)內(nèi)的

　　[例] Large domestic market encourages us to explore overseas markets.

　　[同義詞] internal

　　dominant [ 5dCminEnt ] (adj.) most prominent as in position of market (市場(chǎng))領(lǐng)導(dǎo)地位的

　　[例] In these newer markets the firm is dominant.

　　down payment a partial payment made at the time of purchase, with the balance to be paid later頭期款購(gòu)買(mǎi)時(shí)的部分付款

　　down market (n. adj & adv) cheap, low end of the market 低端市場(chǎng)(的)

　　down-time/downtime [ 5dauntaim ] (n.) time when factory machines are not producing停工期

　　[例] The downtime of the machine is too long. We’d better call the technician to maintain it.

　　downturn [`daJnt\:n] (n.) a tendency downward, especially in business or economic activity低迷時(shí)期

　　[例] There is a terrific downturn in retail sales six years ago.

　　DP (n.) (=Data Processing) the use of data by computers數(shù)據(jù)處理

　　drawer [ 5drC:E ] (n) one that draws, especially one that draws an order for the payment of money 開(kāi)票人

　　[例] The cheque was bounced to the drawer because there was not enough money in his account.

　　drawee [ drC:5i: ] (n) the party on which an order for the payment of money is drawn受票人

　　[例] The drawee refused to accept the cheque because there was no signature in it.

　　drill [ dril ] (n.) disciplined, repetitious exercise as a means of teaching and perfecting a skill or procedure訓(xùn)練

　　[例] easy and short drills

　　drive [draIv]1 (n.) energy內(nèi)驅(qū)力,沖勁

　　[例] His drive was worn out in the long run.

　　[同義詞] vigour

　　2.(v.) urge forward催使，促進(jìn)

　　[例] New technological solutions are needed to tackle the problem and to help drive businesses forward to improve their productivity and output.

　　[同義詞] propel, push, impel

　　due [ dju: ] (adj.) owed應(yīng)付的，到期的

　　[例] This debt became due last week.

　　dull [ dQl ] (adj.) (of business or market)sluggish; flat 不景氣的

　　[例] The business of this company is dull this year.

　　duplicate [5dju:plikeit ](n) an exact copy of a document such as a letter, a report, a receipt , and invoice etc.副本

　　[例] Keep the duplicate for your reference.

　　[同義詞] copy

　　duty-free (adj.) exempt from customs duties 免稅的

　　[例] duty-free merchandise