absenteeism (n.) regular absence from work旷工
[例] If motivation decreases, absenteeism is likely to increase.
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)考生如果怕自己错过考试报名时间和考试时间的话，可以 免费预约短信提醒，届时会以短信的方式提醒大家报名和考试时间。
[例] To be a good and competent accountant, accounting principle should be strictly followed.
accounts (n. pl) financial records of a business帐目
[例] The bank would like to see the accounts.
accounts payable 应付账款
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
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.
administer (v.) organize, control: 管理
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.
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.
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
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
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.
Housing allowance 住房津贴
Dressing allowance 服装津贴
Education allowance 教育津贴
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
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.
arbitration (n.) process of settling a dispute仲裁
[例] We shall have to resort to arbitration.
[同义词] judgement, adjudication
asset (n.) something of value which is owned by a company资产
[例] Their company’s major asset is its property.
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
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.
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.
backlog (n.) build-up of work or orders which have not been processed积压的工作(或订单)
[例] The failure of the project was due to backlog of superior orders.
back-up( back up ) (n,v) to make a cope in case the original one is lost or damaged 备份
[例] I made a back-up of that document in case of some unforeseen damage to it.
bad debt (n.) debt which will not be paid呆帐
[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.
balance (n.) amount which makes the total credits and debits equal收支平衡(差额)、结余
[例] Additional balance statement will charge 10 USD.
[同义词] equilibrium, equipoise, evenness
balance of payments (n.) international financial position of a country (account of imports, exports and invisible earnings)贸易收支差额
balance sheet (n.) statement of the financial position of a company or business at a certain moment资产负债表
bank (v) to deposit something in a bank 存入
[例] You have to bank a certain amount of money in order to avoid being overdrawn.
bank book (n.) a book that lists all payments into and withdrawals from a customer’s bank account 存折
[例] You can insert your bank book into this machine which will automatically update it.
bank statement (n.) written statement showing transactions and balance of an account银行结单，银行对账单
bankrupt 1. (adj.) unable to pay debts破产的
[例] He was declared bankrupt.
2. (v.) force someone to become bankrupt使破产
[例] The high interest rates have bankrupted my business.
bankruptcy (n.) state of being bankrupt破产
bar code (n.) a series of lines printed on a product that can be read by a machine connected to a computer system to give a price or reference number 条形码
[例] The invent of bar code has greatly speeded up the economy of supermarkets
bargain 1. (v.) discuss in order to reach agreement on price conditions讨价还价
[同义词] haggle, negotiate
2. (n.) item at a good (cheap) price物美价廉的商品
[例] The cardigan is real a bargain for I just pay half of its previous price.
bargaining (n.) discussing in order to reach agreement 讨价还价
[例] The buyer and seller finally agreed to the price level after 2 hours’ bargaining.
b/e (abbr) bill of exchange 汇票
bear market (n.) period when share prices are falling熊市
[例] Unfortunately, you confronted bear market.
bid [ bid ] (n & v) offer to buy something at a certain price出价、投标
[例] Those potential buyers of the company bid against each other.
takeover bid (n.) 出价收购
bidder (n.) person who makes an offer投标人
[例] The company will go to the highest bidder.