BEC  Glossary

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.
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abroad [ E5brC:d ] (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
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absence [ 5AbsEns ] (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
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absent [ 5AbsEnt ] (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
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absenteeism [AbsEn5ti:Iz(E)m] (n.) regular absence from work旷工
[例]  If motivation decreases, absenteeism is likely to increase.
 
absorb [ Eb5sC:b ] (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.
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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.
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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
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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
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access [ 5Akses ] 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
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account [ E5kaunt ] (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.
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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.
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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
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accountancy [ E5kauntEnsi ] (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.
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accountant [ E5kauntEnt ] (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.
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accounts [ E5kaunts ] (n. pl) financial records of a business帐目
[例]  The bank would like to see the accounts.
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accruals [E5kru:Elz] (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.
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achieve [ E5tFi:v ] (v.) succeed in doing something完成
[例]  The two parties achieved final agreements in mutual benefits.
[同义词]  accomplish, complete, finish
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achievement [ E5tFi:vmEnt ] (n.) the successful completion of something ，something successfully completed 完成、成就
[同义词]  accomplishment, completion, perfection
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acknowledge [ Ek5nClidV ] (v.) confirm that something has arrived确认收悉
[例]  We acknowledge receipt of the shipment.
[同义词]  admit, accept
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acknowledgement [ Ek5nClidVmEnt ] (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