absenteeism (n.) regular absence from work曠工

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

　　account executive (n.) an advertising executive who looks after a particular client(廣告或服務(wù)業(yè))業(yè)務(wù)經(jīng)理

　　[例] 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(yīng)付帳款

　　[例] add an entry to accounts payable

　　accountancy (n.) work of an accountant會(huì)計(jì)工作

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

　　accountant (n.) person qualified to keep a company’s accounts會(huì)計(jì)師(員)

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

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

　　[例] The bank would like to see the accounts.

　　accounts receivable應(yīng)收賬款

　　accounts payable 應(yīng)付賬款

　　acquire (v.) buy, obtain購得、占有

　　[例] We acquired a company, shares, etc.

　　[同義詞] obtain, get, procure

　　acquisition the act of acquiring 收購

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

　　[同義詞] merger, takeover

　　administration (n.) organization and control of a company經(jīng)營(yíng)、管理

　　[例] The administration power of a company also shows the internal control of the company.

　　[同義詞] management

　　administer (v.) organize, control: 管理

　　[同義詞] manage

　　after-sales service (n.) service offered by a supplier to a customer to maintain or repair the product supplied售后服務(wù)

　　[例] Nowadays many enterprises began to compete in the field of after-sales service.

　　against all risks (adv.) (of a marine insurance policy) providing insurance for all types of loss or damage全保險(xiǎn).

　　[例] We insuranced the cargo against all risks.

　　agent (n.) person who represents a company代理(商)

　　[例] Our company’s agent in Middle East has developed a widespread and mature business there.

　　[同義詞] representative, deputy

　　allocate (v.) give money or other resources in certain proportions分配

　　[例] In the budget we allocated most of the money to marketing.

　　[同義詞] assign, designate, allot

　　allowance (n.) something, such as money, given at regular intervals or for a specific purpose津貼

　　[例] An expenses allowance is paid monthly to each trainee.

　　Housing allowance 住房津貼

　　Dressing allowance 服裝津貼

　　Education allowance 教育津貼

　　anti-dumping (adj.) of ways in which a country protects its economy by preventing other countries from dumping in it. 反傾銷

　　[例] anti-dumping laws

　　application form (n.) pre-printed form to make a request for a job申請(qǐng)表

　　[例] Please fill in this application form at first.

　　appoint (v.)choose someone for a job任命

　　[例] We have decided to appoint a new sales manager.

　　[同義詞] assign, designate

　　appointee (n.) person chosen for a position or job被任命者

　　[例] He is lucky to be the appointee of this project.

　　appointment (n.) 1. choice of someone for a new job任命

　　[例] The appointment of area financial controller implies he has been promoted.

　　2. arrangement for a meeting約定(會(huì)議)

　　[例] We fixed an appointment at four o’clock.

　　arbitration (n.) process of settling a dispute仲裁

　　[例] We shall have to resort to arbitration.

　　[同義詞] judgement, adjudication

　　asset (n.) something of value which is owned by a company資產(chǎn)

　　[例] Their company’s major asset is its property.

　　[同義詞] property

　　associate company (n.) a company of which more than 20%, but less than 51% of the share capital is held by another company .聯(lián)營(yíng)公司

　　[例] This firm is an associate company , not a holding company.

　　current assets (n.) assets in daily use by a business 流動(dòng)資產(chǎn)

　　fixed assets (n.) property and machinery固定資產(chǎn)

　　[例] Plants and machines are fixed assets.

　　frozen assets (n.) assets which cannot be sold, usually because there is a dispute凍結(jié)資產(chǎn)

　　intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)無形資產(chǎn)

　　liquid assets (n.) cash or bills which can be easily converted into cash流動(dòng)資產(chǎn)

　　[例] The amount of liquid assets is important to a company.

　　tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形資產(chǎn)

　　ATM (n.) automatic teller machine 自動(dòng)取款機(jī)

　　[例] You can draw cash from any ATM at any time in Shanghai by using this Visa Card.

　　[同義詞] cashpoint

　　audit (n.) examination of the accounts of a company審計(jì)

　　[例] We require an audit confirmation from your account opening bank.

　　auditing (n.) official process of checking the accounts of a company to see if they represent a true picture審計(jì)

　　[例] The bank is under its annual internal auditing.

　　B

　　backlog (n.) build-up of work or orders which have not been processed積壓的工作(或訂單)

　　[例] The failure of the project was due to backlog of superior orders.

　　back-up( back up ) (n,v) to make a cope in case the original one is lost or damaged 備份

　　[例] I made a back-up of that document in case of some unforeseen damage to it.

　　bad debt (n.) debt which will not be paid呆帳

　　[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.

　　balance (n.) amount which makes the total credits and debits equal收支平衡(差額)、結(jié)余

　　[例] Additional balance statement will charge 10 USD.

　　[同義詞] equilibrium, equipoise, evenness

　　balance of payments (n.) international financial position of a country (account of imports, exports and invisible earnings)貿(mào)易收支差額

　　balance sheet (n.) statement of the financial position of a company or business at a certain moment資產(chǎn)負(fù)債表

　　bank (v) to deposit something in a bank 存入

　　[例] You have to bank a certain amount of money in order to avoid being overdrawn.

　　[同義詞] deposit

　　bank book (n.) a book that lists all payments into and withdrawals from a customer’s bank account 存折

　　[例] You can insert your bank book into this machine which will automatically update it.

　　bank statement (n.) written statement showing transactions and balance of an account銀行結(jié)單，銀行對(duì)賬單

　　bankrupt 1. (adj.) unable to pay debts破產(chǎn)的

　　[例] He was declared bankrupt.

　　[同義詞] insolvent

　　2. (v.) force someone to become bankrupt使破產(chǎn)

　　[例] The high interest rates have bankrupted my business.

　　bankruptcy (n.) state of being bankrupt破產(chǎn)

　　[同義詞] insolvency

　　bar code (n.) a series of lines printed on a product that can be read by a machine connected to a computer system to give a price or reference number 條形碼

　　[例] The invent of bar code has greatly speeded up the economy of supermarkets

　　bargain 1. (v.) discuss in order to reach agreement on price conditions討價(jià)還價(jià)

　　[同義詞] haggle, negotiate

　　2. (n.) item at a good (cheap) price物美價(jià)廉的商品

　　[例] The cardigan is real a bargain for I just pay half of its previous price.

　　bargaining (n.) discussing in order to reach agreement 討價(jià)還價(jià)

　　[例] The buyer and seller finally agreed to the price level after 2 hours’ bargaining.

　　b/e (abbr) bill of exchange 匯票

　　bear market (n.) period when share prices are falling熊市

　　[例] Unfortunately, you confronted bear market.

　　bid [ bid ] (n & v) offer to buy something at a certain price出價(jià)、投標(biāo)

　　[例] Those potential buyers of the company bid against each other.

　　takeover bid (n.) 出價(jià)收購

　　bidder (n.) person who makes an offer投標(biāo)人

　　[例] The company will go to the highest bidder.

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