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
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
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 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.
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
1
[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
Acquire (v.) buy, obtain购得、占有 [例] We acquired a company, shares, etc. [同义词] obtain, get, procure
Acquisitio the act of acquiring 收购
[例] The good news from TCL: the acquisition of Schneider! [同义词] merger, takeover
Acting (adj.) working in the position of someone for a short time代理的
[例] an acting manager
active money (n.) money that is being used by the public as opposed to money left in bank accounts.流通货币（相对于银行帐户中的货币）
[例] The inflation increases active money .
Activity (n.) type of business业务
[例] Our main activity is export /import trade. [同义词] business
act of God (n.) an unexpected or unavoidable event such as a storm , a flood , and earthquake ,etc mentioned in some insurance contracts as a cause of loss or damage 不可抗力 [例] We will include the term of act of God in this insurance policy to against some uncertain factors. [同义词] force majeure
Actual (adj.) real实际的
[例] Our actual results were better than forecast.
actual loss (n.) the real cost of something as opposed to a sum of money stated on paper实际损失（相对于帐面损失） [例] In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss. [相关词汇] paper loss
Actuals (n.) goods that can be purchased and used , as opposed to goods traded on a futures contract that are represented by documents实货（相对于期货）
[例] The merchant is especially interested in the trading of futures , not actuals. [同义词] physicals
Adapt (to ) (v.) to make suitable to or fit for a specific use or situation. 使适应
[例] the ability to adapt quickly to a new situation [同义词] adjust
Addendum (n.) an extra section that is attached to ,or follows , a letter , report,ect 附录，附件 [例] write an addendum to a report [同义词] appendix
Address (v.) 1.deal with 处理 [例] address public concerns 2.give speech to 演说
[例] address audience on a business project
Adjourn (v) to stop (a court case, a meeting , etc.)for a time before beginning again 延期，休会
[例] The board meeting has been adjourned to an uncertain date.
[同义词] postpone
Adjust (v) to settle an insurance claim 理算保险索赔 [例] After the car accident, he made an insurance claim that will be adjusted soon.
Administration (n.) organization and control of a company经营、管理
[例] The administration power of a company also shows the internal control of the company. [同义词] management
Admin (n.) abbreviation for administration 经营、管理
Administer (v.) organize, control: 管理 [同义词] manage
Adopt (v.) choose, decide on采用 [例] We adopted a new strategy.
2
Advance (n.) money paid before it is due, or for work only partially completed 预付款
[例] Yesterday I received an advance on my monthly wage. (v) 1. to increase 提高
[例] On bull market , shares are advancing rapidly. [同义词] increase
2.to pay something before it is due 预付
[例] The publishing house advanced me on royalties.
advance bill (n.) a bill of exchange that has been written before the goods have been sent off 预付（开）票据 [例] Dear customer, we will send you the advance bill for that batch by air express mail today.
adverse balance (n.) an amount of debt shown on an account赤字
[例] With the rapid growth of our turnover, our adverse balance will be eliminated very soon. [同义词] deficit
Advertise (v.) announce something is for sale做广告 [例] The soap is advertised on TV for its special flavor. [同义词] announce
ad (n, inf) short for advertisement
ad valorem (adj.) of tax that is calculated as a percentage of the value of the goods从价征税 [例] VAT is a kind of valorem tax.
Advertisement (n.) notice/announcement that something is for sale广告
[例] If you want your house sold, you should have put your advertisement in a more popular newspaper.
Advertiser (n.) person/company which advertises广告商 [例] Advertisers use various ways and media to promote their products.
Advertising (n.) the business of designing ads广告业 [例] She’s in advertising.
Advice (n.) recommendation (s) about what you should do建议、通知（书）
[例] His advice was to close the factory. [同义词] counsel, recommendation, opinion
3
advice note (n.) a note to the receiver of goods from the sender that gives details of the quantity and description of goods and when and how they will be transported 通知单
[例] Before you deliver the goods, please fax us an advice note for our confirmation.
Advise (v.) recommend what should be done建议、通知 [同义词] counsel, recommend, suggest
after-sales service (n.) service offered by a supplier to a customer to maintain or repair the product supplied售后服务 [例] Nowadays many enterprises began to compete in the field of after-sales service.
Affiliate (n.)a person or an organization that is attached to a larger organization 成员，联号
[例] That company is an affiliate of a prestigious holding group.
[同义词] member
(v.) to attach ( a person or an organization) to a larger organization 附属于
[例] The business is affiliated to TCL Group.
Afmd (abbr.) aforementioned 上述的
[例] You can refer to afmd post address for the dispatch.
Aftermarket (n.) a situation where a newly issued security is traded before its real price has been established in the stock market. 二级市场
[例] Buy shares on a healthy aftermarket.
after sight (adv) written on a bill of exchange to show that the bill should be paid within a specified time after the payer is presented within it见票后付款
[例] The bill should be paid at 60 days after sight.
against all risks (adv.) (of a marine insurance policy) providing insurance for all types of loss or damage全保险. [例] We insuranced the cargo against all risks.
Agenda (n.) order of topics to be discussed at a meeting会议议程
[例] The first topic on the agenda is salaries.
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. [同义词] representative, deputy
Agiotage (n.) the business of buying and then later selling foreign currencies 套汇
[例] That guy makes a big fortune by agiotage. [同义词] arbitrage
Airline (n.) a business providing a system of scheduled air transport航空公司 [例] United Airlines
air time (n.) time given to advertise on TV or radio电视(收音)广告节目时间
[例] The air time of this new product will be prolonged for 10 seconds.
Allocate (v.) give money or other resources in certain proportions分配
[例] In the budget we allocated most of the money to marketing.
[同义词] assign, designate, allot
Allotment (n.) the distribution of new company shares to the people who have applied for them配股
[例] Allotment has been made by random draw because of oversubscription.
Allowance (n.) something, such as money, given at regular intervals or for a specific purpose津贴
[例] An expenses allowance is paid monthly to each trainee.
Amalgamation (n.) a type of reorganization where two or more companies are combined into one company合并
[例] The amalgamation of the three companies strengthened the corporation.
[同义词] combination, merger
Ambition (n.) strong desire to succeed in life or in a job雄心 [例] My sister has an ambition and desires to get MBA. [同义词] aspiration, desire, yearning
Amenity (n.) a feature that increases attractiveness or value, especially of a piece of real estate or a geographic location 生活福利设施
4
[例] a sunny apartment with amenities including air conditioning
[同义词] facility, convenience
Amortize (v.) to pay off a debt by saving money on a regular basis分期清偿
[例] The repayment of the bond is amortized in 5 years.
Analyse (v.) study in detail分析 [例] We analysed the accounts.
Analysis (n.) detailed study, investigation分析
[例] The analysis report shows clear logics and integrity.
Analyst (n.) person who analyses分析家
[例] His intelligence and diligence made him an excellent and acute marketing analyst.
Annual (adj.) yearly年度的 [例] the annual accounts [同义词] yearly
annual general meeting (n.) (AGM) a meeting of all the shareholders in a company年度股东大会
Annul (v.) to cancel something or stop it from being legally effective 废除,取消
[例] The contract was annulled. [同义词] nullify
Annulment (n.) the act of canceling something or stopping it from being legally effective 废除，取消
[例] The disagreement of two parts resulted in the annulment
of the contract signed at the very beginning of their cooperation.
Antedate (v.) to put an earlier date (on a document, letter, cheque, etc) than the date at the time of writing 倒填日期 [例] To make this cheque legal, you should antedate it by 7days.
[同义词] backdate
Anti-dumping (adj.) of ways in which a country protects its economy by preventing other countries from dumping in it. 反倾销
[例] anti-dumping laws
Apology (n.) an acknowledgment expressing regret or asking
pardon for a fault or offense.致歉 [例] a letter of apology
Appeal 1. (n.) being attractive吸引力
[例] This product has appeal for young people. [同义词] attraction, charm 2. (v.) be attractive to吸引人的 [同义词] attract, allure
Appendix (n.) a collection of supplementary material, usually at the end of a book附录
[例] to use an appendix for any information [同义词] addendum
Apply (v.) ask for something (in writing)（书面的）申请 [同义词] We applied for a loan.
Applicant (n.) person who applies申请人
[例] The applicant shows outstanding advantages among the candidates pool.
Application (n.) act of applying申请
application form (n.) pre-printed form to make a request for a job申请表
[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. [同义词] 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约定（会议） [例] We fixed an appointment at four o’clock.
Appraisal (n.) calculation of the value of somebody or something 估价
[例] Their appraisal of the necklace is about RMB 1,000. [同义词] evaluation, valuation, assessment
Appraise (v.) to judge the value of somebody or something估价
[例] They appraised it was only worth $1. [同义词] evaluate, assess
Appraiser (n.) person who judges鉴定者，估价官 [例] Who will be the appraiser?
Appreciate (v.) 1. be thankful for感激 [例] I appreciated your help. 2. understand理解
[例] I appreciate your problems. 3.increase in value增值
[例] My shares have appreciated by 10%.
Apprentice (n.) young person who is learning a skill学徒 [例] Don’t listen to him. Jack is only an apprentice. [同义词] learner, beginner
Apprenticeship (n.) period of time spent learning a skill学徒年限，学徒身份
[例] Jack served an apprenticeship with a carpenter.
Appropriate (v.) to put an amount of money aside for a special purpose拨出（款项）
[例] They appropriated $10,000 for bribery.
Approve (v.) agree to pass officially批准 [例] They Board approved the new plan. [同义词] accept
Approval (n.) agreement批准
Aptitude (n.) natural ability (to do a task)天资 [例] She had a high aptitude for business.
Arbitrage (n.) the purchase of securities on one market for immediate resale on another market in order to profit from a price discrepancy套利
[例] He made big fortune by arbitrage.
Arbitration (n.) process of settling a dispute仲裁 [例] We shall have to resort to arbitration. [同义词] judgement, adjudication
Area (n.) region区域
5