| 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 [ 5AbstrAkt ] (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 [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 |
| acquisition | 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. |
| 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 |
| 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 [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. |
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