Glossary
adj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation A
A share (n.) an ordinary share that does not give the owner the right to vote on company issues A股
[例] Our company will issue A shares on market.
abroad [ ?????? ]?(adv.) to/in another country国外的 [例] The sales director is abroad on business trip. [同义词] overseas, in foreign parts, out of the country
absence [ ?????? ] (n.) time/period away from work?缺席 [例] The absence of the chief director of the meeting is somewhat a pity.
[同义词] nonattendance, nonappearance
absent [??????] (adj.) not present, not at work?缺席的 [例] Please let your section head know if you are likely to be absent for a longer period.
[同义词] away, off, missing
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absenteeism [?????????????] (n.) regular absence from work旷工
[例] If motivation decreases, absenteeism is likely to increase.
absorb [ ?????? ]? (v.) integrate a smaller item into a larger whole兼并、担负（费用）
[例] Head Office has absorbed the losses of our French subsidiary.
absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 归纳成本法
[例] Our company mainly use absorption costing to set the sale price of products.
abstract [???????? ] ?(n.) short version of a longer document摘要
[例] Please brief your staff the abstract of the prevailing government regulations.
[同义词] summary, synopsis, digest
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accepting house = (US) accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兑银行
access [ ?????]? 1. (n.) entry to something通道 [例] We have access to classified information. [同义词] entrance, passage
2. (v.) gain entry into computer data files获取计算机数据（文件） [例] They shouldn?t have been able to access this file. [同义词] output
account [ ?????? ]? (n.) record of financial transactions帐户 [例] In our bank, if no transaction takes place in 2 years, your personal account will become unclaimed.
account executive (n.) an advertising executive who looks after a particular client（广告或服务业）业务经理
[例] Jack is the account executive of this advertising company.
accounts payable a list of amounts owned to a business to suppliers of
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goods and services 应付帐款
[例] add an entry to accounts payable
accountancy [ ????????? ] (n.) work of an accountant??会计工作
[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会计师（员）
[例] To be a good and competent accountant, accounting principles should be strictly followed.
accounts [ ??????? ] (n. pl) financial records of a business?帐目
[例] The bank would like to see the accounts.
accruals [????????] (n. pl) money owed which is due at a ?later date 增长额，利息
[例] The accruals you owe him will be due next week.
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achieve [ ?????? ] (v.) succeed in doing something?完成 [例] The two parties achieved final agreements in mutual benefits. [同义词] accomplish, complete, finish
achievement [????????? ?] ?(n.) the successful completion of something ，something successfully completed 完成、成就
[同义词] accomplishment, completion, perfection
acknowledge [ ???????? ] (v.) confirm that something has ?arrived确认收悉
[例] We acknowledge receipt of the shipment. [同义词] admit, accept
acknowledgement
[
??????????? ?] ?(n.)
confirmation that something has arrived收条
[例] After you have received the mail, please return your acknowledgement by fax. [同义词] acceptance
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