時間:2020-05-10 18:25:32



A share (n.) an ordinary share that does not give the ownerthe right to vote on company issues A股

【例】Our company will issue A shares on market.

abroad (adv.) to/in another country 國外的

【例】The sales director is abroad on business trip.

【同義詞】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.

【同義詞】nonattendance, nonappearance


accounts payable a list of amounts owned to a business tosuppliers of goods and services 應付帳款

【例】add an entry to accounts payable

accountancy (n.) work of an accountant 會計工作

【例】At the end of a year, the accountancy of a big companyis always very burdensome.

accountant (n.) person qualified to keep a company’s accounts 會計師(員)

【例】To be a good and competent accountant, accounting principles should be strictly followed.

accounts (n. pl) financial records of a business 帳目

【例】The bank would like to see the accounts.

accruals (n. pl) money owed which is due at a later date 增長額,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.

【同義詞】accomplish, complete, finish

achievement (n.) the successful completion of something ,something successfully completed完成、成就

【同義詞】accomplishment, completion, perfection

acknowledge (v.) confirm that something has arrived 確認收悉

【例】We acknowledge receipt of the shipment.

【同義詞】admit, accept

acknowledgement (n.) confirmation that something has arrived 收條

【例】After you have received the mail, please return your acknowledgement by fax.


acquire (v.) buy, obtain 購得、占有

【例】We acquired a company, shares, etc.

【同義詞】obtain, get, procure

acquisition the act of acquiring 收購

【例】The good news from TCL: the acquisition of Schneider!

【同義詞】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 流通貨幣(相對于銀行帳戶中的貨幣)

【例】The inflation increases active money .

activity (n.) type of business 業務

【例】Our main activity is export /import trade.


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.

【同義詞】away, off, missing

absenteeism (n.) regular absence from work 曠工

【例】If motivation decreases, absenteeism is likely to increase.

absorb (v.) integrate a smaller item into a larger whole 兼并、擔負(費用)

【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 thesale price 歸納成本法

【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.

【同義詞】summary, synopsis, digest

accepting house = (US) accepting bank an organization, often a merchant bank, that promise topay a bill of exchange in return for a fee 承兌銀行

access 1. (n.) entry to something 通道

【例】We have access to classified information.

【同義詞】entrance, passage

2. (v.) gain entry into computer data files 獲取計算機數據(文件)

【例】They shouldn’t have been able to access this file.


account (n.) record of financial transactions 帳戶

【例】In our bank, if no transaction takes place in 2 years, your personal account will becomeunclaimed.

account executive (n.) an advertising executive who looks after a particular client(廣告或服務業)業務經理

【例】Jack is the account executive of this advertising company.


act of God (n.) an unexpected or unavoidable event such as astorm , a flood , and earthquake ,etc mentioned in someinsurance contracts as a cause of loss or damage 不可抗力

【例】We will include the term of act of God in this insurancepolicy to against some uncertain factors.

【同義詞】force majeure

actual (adj.) real 實際的

【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 實際損失(相對于帳面損失)

【例】In the recession, for the latest fiscal year, our actual loss is much greater than the paperloss.

【相關詞匯】paper loss

actuals (n.) goods that can be purchased and used , as opposed to goods traded on a futurescontract that are represented by documents 實貨(相對于期貨)

【例】The merchant is especially interested in the trading of futures , not actuals.


adapt (to ) (v.) to make suitable to or fit for a specific use or situation. 使適應

【例】the ability to adapt quickly to a new situation


addendum (n.) an extra section that is attached to ,or follows , a letter , report,ect 附錄,附件

【例】write an addendum to a report


address (v.) with 處理

【例】address public concerns

2.give speech to 演說

【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,休會

【例】The board meeting has been adjourned to an uncertain date.


adjust (v) to settle an insurance claim 理算保險索賠

【例】After the car accident, he made an insurance claim that will be adjusted soon.

administration (n.) organization and control of a company 經營、管理

【例】The administration power of a company also shows the internal control of the company.


admin (n.) abbreviation for administration 經營、管理

administer (v.) organize, control 管理


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 預付款

【例】Yesterday I received an advance on my monthly wage.

(v) 1. to increase 提高

【例】On bull market , shares are advancing rapidly.

【同義詞】increase pay something before it is due 預付

【例】The publishing house advanced me on royalties.


advance bill (n.) a bill of exchange that has been written beforethe goods have been sent off 預付(開)票據

【例】Dear customer, we will send you the advance bill for thatbatch 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.


advertise (v.) announce something is for sale 做廣告

【例】The soap is advertised on TV for its special flavor.


ad (n, inf) short for advertisement

ad valorem (adj.) of tax that is calculated as a percentage of the value of the goods 從價征稅

【例】VAT is a kind of valorem tax.

advertisement (n.) notice/announcement that something is for sale 廣告

【例】If you want your house sold, you should have put your advertisement in a more popularnewspaper.

advertiser (n.) person/company which advertises 廣告商

【例】Advertisers use various ways and media to promote their products.

advertising (n.) the business of designing ads 廣告業

【例】She’s in advertising.

advice (n.) recommendation (s) about what you should do 建議、通知(書)

【例】His advice was to close the factory.

【同義詞】counsel, recommendation, opinion

advice note (n.) a note to the receiver of goods from the sender that gives details of the quantityand description of goods and when and how they will be transported 通知單

【例】Before you deliver the goods, please fax us an advice note for our confirmation.

advise (v.) recommend what should be done建議、通知

【同義詞】counsel, recommend, suggest

after-sales service (n.) service offered by a supplier to a customer to maintain or repair theproduct supplied 售后服務

【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 成員,聯號

【例】That company is an affiliate of a prestigious holding group.


(v.) to attach ( a person or an organization) to a larger organization 附屬于

【例】The business is affiliated to TCL Group.

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