adj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation

A

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國外的

[例] The sales directｏｒis 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 directｏｒof the meeting is somewhat a pity.

[同義詞] 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 fｏｒa 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 fｏｒall costs relating to production in the sale price 歸納成本法

[例] Our company mainly use absorption costing to ｓｅｔthe 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 to pay a bill of exchange in return fｏｒa 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.

[同義詞] output

account (n.) record of financial transactions帳戶

[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(廣告或服務業)業務經理

[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 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 company is 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.

[同義詞] acceptance

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 fｏｒa 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.

[同義詞] business

act of God (n.) an unexpected ｏｒunavoidable event such as a storm , a flood , ａｎｄ earthquake ,etc mentioned in some insurance contracts as a cause of loss ｏｒdamage 不可抗力

[例] We will include the term of act of God in this insurance policy 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, fｏｒthe latest fiscal year, our actual loss is much greater than the paper loss.

[相關詞匯] 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實貨(相對于期貨)

[例] The merchant is especially interested in the trading of futures , not actuals.

[同義詞] physicals

adapt (to )(v.) to make suitable to ｏｒfit fｏｒa specific use ｏｒsituation. 使適應

[例] the ability to adapt quickly to a new situation

[同義詞] adjust

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

[例] write an addendum to a report

[同義詞] appendix

address (v.) 1.deal with 處理

[例] address public concerns