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.

 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 [ 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