BEC中级词汇精选（1）
短语 v. ①承受，承担 ②支付 ③并吞，兼并，吸收 be absorbed by 被……吞并；为……所吸引 be absorbed in 全神贯注于……；一心从事……，热衷于…… We will not absorb these charges. absorb 例 我们不能承担这些费用。 The company will absorb all the costs. 公司将负担一切费用。 They have disagreement on whether or not to absorb those small enterprises. 在兼并小企业上，他们存在分歧。 BEC中级词汇精选（2）
n. ①概要，摘要 ②清单 v. 摘要，节略 transit abstract 中转货物摘录 abstract of posting 过账分类表 make an abstract of 把……的要点摘录下来 The secretary is included at the top of the report. 秘书将演说做一摘要。 A abstract is included at the top of the report. 报告书前加上摘要。 n. 承兑人，受票人 The bill of exchange was signed by the acceptor. 汇票由承兑人签字。 n. ①接近（或进入）的机会，享用权 ②市场销路 ③进入市场 v. ①使用 ②获取，使用科技手段取得（货物或信） give access to 接见；准许出入 access to market 进入市场的机会；进入市场 He has access to classified material. 他有权使用已归类的材料。 n. ①设施 ②住宿 ③贷款 book accommodation at a hotel 向旅馆预定房间 luggage accommodation 行李舱 accommodation address 临时通信地址 There traveling businessmen found accommodation at moderate terms. 旅游的商人感到那儿的膳宿费是公道的。 Please write to my accommodation address.
短语 abstract 例 acceptor 例 access 短语 例 短语 accommodation 例 请把信寄到我的临时通信地址。 BEC中级词汇精选（3）
n. ①账户，会计账目 ②利益，优势 ③客户，指有着商业或信誉联系的顾客 [pl.] 往来账目 ask an account 请求付账；请求回答 balance accounts 与……结清账目；（跟某人）算账，（向某人）报复 cook/doctor the accounts 【口】造假账 on account (on credit) 以赊欠方式 an open account 来往账目，未结算账目 cast accounts 计算，算账 for account of 为……代理 account payable 应付账款 account receivable 应收账款 cook/doctor the accounts 【口】造假账 account executive （广告公司）客户经理 account for 解释，说明 He paid the money into his bank account. 他把钱存在他的银行账户上。 Please charge it to my account. 请记入我的账户。 The salesman was visiting one of his most important accounts. 推销员当时正在拜访一个主要客户。 All the accounts of the firm were certified as correct. 公司所有账目被证明为正确无误。 I want you to account for each sum of the money you spent. 我要你说明你所花掉的每一笔钱的用途。 They were required to account for all expenses on a business trip. 他们被要求说明出差的各项开支。 n. ①会计工作 ②会计职务 accountancy business accountancy 商业会计 短economic development accountancy 语 经济开展会计 n. 会计，会计师，会计员 chartered public accountant 注册会计师，特许会计师 in-charge accountant 主管会计，会计主管员 non-business accountant 非商业会计 短office accountant 总会计，复核员 语 private accountant 专任会计人员，私用会计师 professional accountant 会计师，专业会计师 public accountant 会计师，公众会计师
短语 相关 例 accountant senior accountant 主任（高级）会计师 n. ①增值 ②获利，利息 ③自然增长 短the accrual of interest 利息积累 语 accruals Interest will get accruals if you keep your money in a savings account. 把钱存在储蓄账户里就会生息。 例 Accrual has been allowed for. 自然增长已予以考虑。 v. 积累，累积 短accumulated dividends 积累股利 语 accumulated profit 累积盈利；滚存利润 accumulate My savings are accumulating interest. 我的储蓄在累积利息。 例 The Accounts Department calculated losses accumulated over the past six months. 财务部计算了过去六个月的累积亏损。 BEC中级词汇精选（4）
achieve 短语 例 v. ①获得或达到 ②实现，完成 achieve one’s purpose 达到目的 achieve success 获得成功 The company has achieved all its goals this year. 这个公司今年已经实现了所有的奋斗目标。 v. ①承认，公认，公证 ②感谢 ③确认（表示收到） acknowledge a deed 公证一项契约 acknowledge (the receipt of) a letter 表示收到来信 acknowledge the corn 【美俚】承认为事实，认输，甘拜下风 acknowledge a favor 答谢所受到的关照 He acknowledge that the purchase had been a mistake. 他承认购买那东西是个错误之举。 They have acknowledged receipt of the letter. 他们已确认收到函件。 n. 确认函件 acknowledge 短语 acknowledgement of debt 债务确认书 acknowledgement I didn’t receive an acknowledgement of my application. 例 我没有收到关于我的申请书的确认信。 acquire 例 v. ①获得，取得 ② 购入，取得所有权 It is out of necessity to acquire a good knowledge of business. 学好商务知识十分必要。 Madison plc. is hoping to acquire Rosewall Holdings. 短语 acquired surplus 额外收益（非来自日常业务）
麦迪逊公共有限公司希望收购罗斯华尔控股公司。 We seem to be acquiring a reputation for efficiency. 看来我们正逐渐赢得高效率的声誉。 n. ①收购 ②被收购的公司或股份 cross-border acquisition 国外收益 lump-sum acquisition of subsidiary stock 总价采购 non-cash acquisition of subsidiary stock 以非现金资产取得子公司股短语 本 real estate acquisition 不动产购置 stock acquisitions 股票购置 The acquisition of wealth usually takes time. 获取财富总需要时日。 The recession forced Fitzroy to sell some of his recent acquisitions. 经济衰退迫使菲次罗伊出售部分最近收购的项目。 He is a valuable acquisition to the team. 他是队中一个不可多得的队员。 acquisition 例 BEC中级词汇精选（5）
across-the-board adj./adv. 全体，全面 The drop in sales applies across-the-broad. 销售额全面下降。 例 They have decided to increase prices by 4% across-the-board. 他们决定全面提高价格4％。 acting adj. 代理的 短the acting manager 代理经理 语 adj. ①活跃的 ②流通的 active capital 活动资本 短active market 交易频繁的市场 语 active money 流通货币（相对于银行账户中的货币） 例 The recession has reduced the amount of active money. 经济衰退已使流通中的货币减少。 n. ①业务类型 ②工作，业务具体活动 [pl.] ①领域 ②活动范围 active activity auxiliary activity 附属业务 financing-activities 财务活动 短contributing cost activity 分成成本活动 语 occupational activities 职业性活动 operation activity 维护，保养；（设备的）运行 adj. 真实的，实际的，确实的 短actual loss 实际损失 语 in actual business activities 在实际商务活动中
actual the actual state of affairs 目前的形式 例 The actual cost of repairs was a lot less than we had expected. 实际的修理费用比我们预期的要低得多。 BEC中级词汇精选（6）
actuals 例 n. ①现货，实货（相对于期货） ②实际数字 这些是去年的实际营业额。 v. ①修改，改编 ②改装 ③适应 adapt adapt for 使适合于，为……改编 短语 adapt from 根据……改编 adapt to 使某事物适应或适合…… Here is a letter adapted from Business, Philadelphia Bulletin, March 9, 1973. 这里摘登一封回信，刊登在1973年3月9日《费城公报》的“商务专栏”上。 v. ①（将会议、审讯等）延期 ②休会 The chairman adjourned the meeting until the following day. 主席宣布休会，明天复会。 The conference was adjourned to allow the participants to contact their companies. 会议暂停，以便与会者和各自公司联系。 v. ①调节 ②修改 ③核算（盈亏），精算 adjust the accounts 清理账目 短语 adjust the losses 评定损失 adjust the errors 校正误差 例 adjourn 例 adjust 例 He adjusted himself very quickly to the business environment of the country. 他使自己很快适应了这个国家的商业环境。 The sales figures have been adjusted slightly. 销售数字已稍作修正。 The claim is being adjusted. 索赔金额正在理算中。 广告经理（非正式） Johnson works as an ad man for a television company. 约翰逊任一家电视公司的广告经理。 ad man 例 BEC中级词汇精选（7）
administration 短语 n. （公司或商业活动的）行政管理 under somebody’s administration 在某人的管理下 during the administration of somebody 在某人的任期内