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
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[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
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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 [例] His sales area is the North East. [同义词] district, region, territory
arrears [??????] (n.) money which is owed and has not been paid on time到期未付帐 [例] The payment in arrears amounts to$100. [同义词] arrearage, debt, liabilities
arrival notice (n.) a note sent by a carrier to the receiver( consignee) saying that goods have arrived 到货通知[例] After your receipt of the arrival notice from the carrier---COSCO, please arrange the picking-up of the goods at the dock.
artifical person (n.) a company considered as having a separate legal identity from the people who work for it, although some of these people will represent the will of the company 法人 [例] The company is regarded legally as an artifical person. [同义词] fictitious person, juristic person as per (adv) according to根据
[例] As per your request that is made in your last mail, we are writing to confirm our point concerning the
price.
asap as soon as possible 及早
[例] After the cargo reaches your dock,please inform us by fax or email asap. assemble [???????? ] (v.)1. put (a product) together from component parts装配
[例] After the internal innovation, the efficiency of workers? assembling machines has greatly improved. 2.to bring or call together into a group or whole集合
[例] Ask your colleagues to assemble in the meeting room at 10:15.
assembly-line (n.) layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished装配线
[例] All the workers should take care of the assembly line. assembly [ ???????? ] (n.) putting (a product) together装配 [例] We have automated assembly line.
assembly point (n.) a place where people should gather in an emergency.集合地点
assented stock (n.) an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票
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assess [?????? ] (v.) estimate the value of估价 [例] The property was assessed at ￡20,000. [同义词] value, evaluate
assessment [ ??????????] (n.) calculation of value估价 [例] a tax assessment [同义词] evaluation, appraisal
asset [?????? ] (n.) something of value which is owned by a company资产 [例] Their company?s major asset is its property. [同义词] property
asset backing (n.) the total value of the assets of a company divided by the number of ordinary shares issues. 资产保证
[例] We must ensure a solid asset backing for our company.
associate company (n.) a company of which more than 20%, but less than 51% of the share capital is held by another company .联营公司
[例] This firm is an associate company , not a holding company. current assets (n.) assets in daily use by a business 流动资产 fixed assets (n.) property and machinery固定资产 [例] Plants and machines are fixed assets.
frozen assets (n.) assets which cannot be sold, usually because there is a dispute冻结资产 intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)无形资产 liquid assets (n.) cash or bills which can be easily converted into cash流动资产 [例] The amount of liquid assets is important to a company.
tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形资产
at par ( adj/ adv) of a share or other security that has the same value on the market as the value written on the share itself 平价（市值等于票面值） [例] She bought the shares at par.
ATM (n.) automatic teller machine 自动取款机
[例] You can draw cash from any ATM at any time in Shanghai by using this Visa Card. [同义词] cashpoint
attempt [ ??????? ] 1.(n.) trial, effort努力、尝试 [例] We have made an attempt to enter a new market. 2. (v.) try
attn (abbr) for the attentin of交由某人亲启 [例] He wrote ATTN Mr.Johnson. on the envelop.
auction (n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍卖
[例] He sold his villa in the auction at 200,000 dollars.
auction [ ??????? ] (v.) to sell something to the person who makes the highest offer; sell something by auction拍卖
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[例] His house was auctioned last week.
audio-conference (n.) a meeting with people who cannot all be together at the same time, using audio (telephone) equipment 电话会议
[例] The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference
next week.
audit [ ???????] (n.) examination of the accounts of a company审计 [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审计
[例] The bank is under its annual internal auditing. auditor [?????????] (n.) person who audits审计员
authenticate [ ???????????? ] (v.) proof that something is real or true 认证
[例] You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that
it is a forged one. [同义词] certify
average [ ???????? ] 1. (n.) the number which is calculated by adding several figures together and then divided by the number of figures均数
[例] The sales average has been around 250 units. [同义词] mean 2. (adj.) middle平均的 [例] the average price
averaging [ ?????????? ] (n.) trading shares from the same company at different prices at the same time 股票平均买卖法
[例] Average can maintain the price of a security.
awareness [ ???????? ] (n.) being conscious of something知道 [例] He has no awareness about the transaction. axe 1.(v) remove or dismiss somebody 解雇
[例] Several thousand of jobs will be axed next month due to the great depression. [同义词] dismiss ,sack, lay off ,fire 2.(n)removal or dismissal 解雇
[例] I will under the axe if I can?t reach the sales goal this year.
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