2018年商务英语考试高级写作词汇及例句：A

　　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 [ 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

　　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

　　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

　　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.

　　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

　　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.

　　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 [ 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.

　　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.

　　accounts [ E5kaunts ] (n. pl) financial records of a business帐目

　　[例] The bank would like to see the accounts.

　　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.

　　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

　　achievement [ E5tFi:vmEnt ] (n.) the successful completion of something ，something successfully completed 完成、成就

　　[同义词] accomplishment, completion, perfection

　　acknowledge [ Ek5nClidV ] (v.) confirm that something has arrived确认收悉

　　[例] We acknowledge receipt of the shipment.

　　[同义词] admit, accept

　　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

　　acquire [ E5kwaiE ] (v.) buy, obtain购得、占有

　　[例] We acquired a company, shares, etc.

　　[同义词] obtain, get, procure

　　acquisition [ 7Akwi5ziFEn ] the act of acquiring 收购

　　[例] The good news from TCL: the acquisition of Schneider!

　　[同义词] merger, takeover

　　acting [ 5AktiN ] (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.流通货币(相对于银行帐户中的货币)

　　[例] The inflation increases active money .

　　activity [ Ak5tiviti ] (n.) type of business业务

　　[例] Our main activity is export /import trade.

　　[同义词] business

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

　　[例] We will include the term of act of God in this insurance policy to against some uncertain factors.

　　[同义词] force majeure

　　actual [ 5AktjuEl ] (adj.) real实际的

　　[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实际损失(相对于帐面损失)

　　[例] In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss.

　　[相关词汇] 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实货(相对于期货)

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

　　[同义词] physicals

　　adapt (to ) [ E5dApt ] (v.) to make suitable to or fit for a specific use or situation. 使适应

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

　　[同义词] adjust

　　addendum [ E5dendEm ] (n.) an extra section that is attached to ,or follows , a letter , report,ect 附录，附件

　　[例] write an addendum to a report

　　[同义词] appendix

　　address [ E5dres ] (v.) 1.deal with 处理

　　[例] address public concerns

　　2.give speech to 演说

　　[例] address audience on a business project

　　adjourn [ E5dVE:n ] (v) to stop (a court case, a meeting , etc.)for a time before beginning again 延期，休会

　　[例] The board meeting has been adjourned to an uncertain date.

　　[同义词] postpone

　　adjust [ E5dVQst ] (v) to settle an insurance claim 理算保险索赔

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

　　administration [ Edminis5treiFEn ] (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.

　　[同义词] management

　　admin (n.) abbreviation for administration 经营、管理

　　administer [ Ed5ministE ] (v.) organize, control: 管理

　　[同义词] manage

　　adopt [ E5dCpt ] (v.) choose, decide on采用

　　[例] We adopted a new strategy.

　　advance [ Ed5vB:ns ] (n.) money paid before it is due, or for work only partially completed 预付款

　　[例] Yesterday I received an advance on my monthly wage.

　　(v) 1. to increase 提高

　　[例] On bull market , shares are advancing rapidly.

　　[同义词] increase

　　2.to pay something before it is due 预付

　　[例] The publishing house advanced me on royalties.

　　advance bill (n.) a bill of exchange that has been written before the goods have been sent off 预付(开)票据

　　[例] Dear customer, we will send you the advance bill for that batch 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.

　　[同义词] deficit

　　advertise [5AdvEtaIz] (v.) announce something is for sale做广告

　　[例] The soap is advertised on TV for its special flavor.

　　[同义词] announce

　　ad (n, inf) short for advertisement

　　ad valorem (adj.) of tax that is calculated as a percentage of the value of the goods从价征税

　　[例] VAT is a kind of valorem tax.

　　advertisement [ Ed5vE:tismEnt ] (n.) notice/announcement that something is for sale广告

　　[例] If you want your house sold, you should have put your advertisement in a more popular newspaper.

　　advertiser [ 5AdvEtaizE ] (n.) person/company which advertises广告商

　　[例] Advertisers use various ways and media to promote their products.

　　advertising [ 5AdvEtaiziN ] (n.) the business of designing ads广告业

　　[例] She’s in advertising.

　　advice [ Ed5vais ] (n.) recommendation (s) about what you should do建议、通知(书)

　　[例] His advice was to close the factory.

　　[同义词] counsel, recommendation, opinion

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

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

　　advise [ Ed5vaiz ] (v.) recommend what should be done建议、通知

　　[同义词] counsel, recommend, suggest

　　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.

　　affiliate [ E5filieit ] (n.)a person or an organization that is attached to a larger organization 成员，联号

　　[例] That company is an affiliate of a prestigious holding group.

　　[同义词] member

　　(v.) to attach ( a person or an organization) to a larger organization 附属于

　　[例] The business is affiliated to TCL Group.

　　afmd (abbr.) aforementioned 上述的

　　[例] You can refer to afmd post address for the dispatch.

　　aftermarket [`B:ftE9mB:kIt] (n.) a situation where a newly issued security is traded before its real price has been established in the stock market. 二级市场

　　[例] Buy shares on a healthy aftermarket.

　　after sight (adv) written on a bill of exchange to show that the bill should be paid within a specified time after the payer is presented within it见票后付款

　　[例] The bill should be paid at 60 days after sight.

　　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.

　　agenda [ E5dVendE ] (n.) order of topics to be discussed at a meeting会议议程

　　[例] The first topic on the agenda is salaries.

　　agent [ 5eidVEnt ] (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

　　agiotage [ 5AdViEtidV ] (n.) the business of buying and then later selling foreign currencies 套汇

　　[例] That guy makes a big fortune by agiotage.

　　[同义词] arbitrage

　　airline [ 5ZElain ] (n.) a business providing a system of scheduled air transport航空公司

　　[例] United Airlines

　　air time (n.) time given to advertise on TV or radio电视(收音)广告节目时间

　　[例] The air time of this new product will be prolonged for 10 seconds.

　　allocate [ 5AlEukeit ] (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

　　allotment [ E5lCtmEnt ] (n.) the distribution of new company shares to the people who have applied for them配股

　　[例] Allotment has been made by random draw because of oversubscription.

　　allowance [ E5lauEns ] (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.

　　amalgamation [ E7mAl^E5meiFEn ] (n.) a type of reorganization where two or more companies are combined into one company合并

　　[例] The amalgamation of the three companies strengthened the corporation.

　　[同义词] combination, merger

　　ambition [ Am5biFEn ] (n.) strong desire to succeed in life or in a job雄心

　　[例] My sister has an ambition and desires to get MBA.

　　[同义词] aspiration, desire, yearning

　　amenity [ E5mi:niti ] (n.) a feature that increases attractiveness or value, especially of a piece of real estate or a geographic location 生活福利设施

　　[例] a sunny apartment with amenities including air conditioning

　　[同义词] facility, convenience

　　amortize [E5mC:taIz; (?@) A5mErtaiz] (v.) to pay off a debt by saving money on a regular basis分期清偿

　　[例] The repayment of the bond is amortized in 5 years.

　　analyse [ 5AnElaiz ] (v.) study in detail分析

　　[例] We analysed the accounts.

　　analysis [ E5nAlisis ] (n.) detailed study, investigation分析

　　[例] The analysis report shows clear logics and integrity.

　　analyst [ 5AnElist ] (n.) person who analyses分析家

　　[例] His intelligence and diligence made him an excellent and acute marketing analyst.

　　annual [ 5AnjuEl ] (adj.) yearly年度的

　　[例] the annual accounts

　　[同义词] yearly

　　annual general meeting (n.) (AGM) a meeting of all the shareholders in a company年度股东大会

　　annul [ E5nQl ] (v.) to cancel something or stop it from being legally effective 废除,取消

　　[例] The contract was annulled.

　　[同义词] nullify

　　annulment [E`nQlmEnt] (n.) the act of canceling something or stopping it from being legally effective 废除，取消

　　[例] The disagreement of two parts resulted in the annulment of the contract signed at the very beginning of their cooperation.

　　antedate [ 5Anti7deit ] (v.) to put an earlier date (on a document, letter, cheque, etc) than the date at the time of writing 倒填日期

　　[例] To make this cheque legal, you should antedate it by 7days.

　　[同义词] backdate

　　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

　　apology [ E5pClEdVi ] (n.) an acknowledgment expressing regret or asking pardon for a fault or offense.致歉

　　[例] a letter of apology

　　appeal [ E5pi:l ] 1. (n.) being attractive吸引力

　　[例] This product has appeal for young people.

　　[同义词] attraction, charm

　　2. (v.) be attractive to吸引人的

　　[同义词] attract, allure

　　appendix [ E5pendiks ] (n.) a collection of supplementary material, usually at the end of a book附录

　　[例] to use an appendix for any information

　　[同义词] addendum

　　apply [ E5plai ] (v.) ask for something (in writing)(书面的)申请

　　[同义词] We applied for a loan.

　　applicant [ 5AplikEnt ] (n.) person who applies申请人

　　[例] The applicant shows outstanding advantages among the candidates pool.

　　application [ 7Apli5keiFEn ] (n.) act of applying申请

　　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 [ E5pCint ] (v.)choose someone for a job任命

　　[例] We have decided to appoint a new sales manager.

　　[同义词] assign, designate

　　appointee [E9pCIn`ti:] (n.) person chosen for a position or job被任命者

　　[例] He is lucky to be the appointee of this project.

　　appointment [ E5pCintmEnt ] (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.

　　appraisal [ E5preizEl ] (n.) calculation of the value of somebody or something 估价

　　[例] Their appraisal of the necklace is about RMB 1,000.

　　[同义词] evaluation, valuation, assessment

　　appraise [ E5preiz ] (v.) to judge the value of somebody or something估价

　　[例] They appraised it was only worth $1.

　　[同义词] evaluate, assess

　　appraiser [ E5preizE ] (n.) person who judges鉴定者，估价官

　　[例] Who will be the appraiser?

　　appreciate [ E5pri:Fieit ] (v.) 1. be thankful for感激

　　[例] I appreciated your help.

　　2. understand理解

　　[例] I appreciate your problems.

　　3.increase in value增值

　　[例] My shares have appreciated by 10%.

　　apprentice [ E5prentis ] (n.) young person who is learning a skill学徒

　　[例] Don’t listen to him. Jack is only an apprentice.

　　[同义词] learner, beginner

　　apprenticeship[ E5prentis7Fip ] (n.) period of time spent learning a skill学徒年限，学徒身份

　　[例] Jack served an apprenticeship with a carpenter.

　　appropriate [ E5prEupriit ] (v.) to put an amount of money aside for a special purpose拨出(款项)

　　[例] They appropriated $10,000 for bribery.

　　approve [ E5pru:v ] (v.) agree to pass officially批准

　　[例] They Board approved the new plan.

　　[同义词] accept

　　approval [ E5pru:vEl ] (n.) agreement批准

　　aptitude [ 5Aptitju:d ] (n.) natural ability (to do a task)天资

　　[例] She had a high aptitude for business.

　　arbitrage [ 5B:bitridV ] (n.) the purchase of securities on one market for immediate resale on another market in order to profit from a price discrepancy套利

　　[例] He made big fortune by arbitrage.

　　arbitration [ 7B:bi5treiFEn ] (n.) process of settling a dispute仲裁

　　[例] We shall have to resort to arbitration.

　　[同义词] judgement, adjudication

　　area [ 5ZEriE ] (n.) region区域

　　[例] His sales area is the North East.

　　[同义词] district, region, territory

　　arrears [E5rIEz] (n.) money which is owed and has not been paid on time到期未付帐

　　[例] The payment in arrears amounts to$100.

　　[同义词] arrearage, debt, liabilities

　　arrival notice (n.) a note sent by a carrier to the receiver( consignee) saying that goods have arrived 到货通知[例] After your receipt of the arrival notice from the carrier---COSCO, please arrange the picking-up of the goods at the dock.

　　artifical person (n.) a company considered as having a separate legal identity from the people who work for it, although some of these people will represent the will of the company 法人

　　[例] The company is regarded legally as an artifical person.

　　[同义词] fictitious person, juristic person

　　as per (adv) according to根据

　　[例] As per your request that is made in your last mail, we are writing to confirm our point concerning the price.

　　asap as soon as possible 及早

　　[例] After the cargo reaches your dock,please inform us by fax or email asap.

　　assemble [ E5sembl ] (v.)1. put (a product) together from component parts装配

　　[例] After the internal innovation, the efficiency of workers’ assembling machines has greatly improved.

　　2.to bring or call together into a group or whole集合

　　[例] Ask your colleagues to assemble in the meeting room at 10:15.

　　assembly-line (n.) layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished装配线

　　[例] All the workers should take care of the assembly line.

　　assembly [ E5sembli ] (n.) putting (a product) together装配

　　[例] We have automated assembly line.

　　assembly point (n.) a place where people should gather in an emergency.集合地点

　　assented stock (n.) an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票

　　assess [ E5ses ] (v.) estimate the value of估价

　　[例] The property was assessed at ￡20,000.

　　[同义词] value, evaluate

　　assessment [ E5sesmEnt ] (n.) calculation of value估价

　　[例] a tax assessment

　　[同义词] evaluation, appraisal

　　asset [ 5Aset ] (n.) something of value which is owned by a company资产

　　[例] Their company’s major asset is its property.

　　[同义词] property

　　asset backing (n.) the total value of the assets of a company divided by the number of ordinary shares issues. 资产保证

　　[例] We must ensure a solid asset backing for our company.

　　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

　　at par ( adj/ adv) of a share or other security that has the same value on the market as the value written on the share itself 平价(市值等于票面值)

　　[例] She bought the shares at par.

　　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.

　　[同义词] cashpoint

　　attempt [ E5tempt ] 1.(n.) trial, effort努力、尝试

　　[例] We have made an attempt to enter a new market.

　　2. (v.) try

　　attn (abbr) for the attentin of交由某人亲启

　　[例] He wrote ATTN Mr.Johnson. on the envelop.

　　auction (n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍卖

　　[例] He sold his villa in the auction at 200,000 dollars.

　　auction [ 5C:kFEn ] (v.) to sell something to the person who makes the highest offer; sell something by auction拍卖

　　[例] His house was auctioned last week.

　　audio-conference (n.) a meeting with people who cannot all be together at the same time, using audio (telephone) equipment 电话会议

　　[例] The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference next week.

　　audit [ 5C:dit ] (n.) examination of the accounts of a company审计

　　[例] We require an audit confirmation from your account opening bank.

　　auditing [ 5C:ditiN ] (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.

　　auditor [ 5C:ditE ] (n.) person who audits审计员

　　authenticate [ C:5Wentikeit ] (v.) proof that something is real or true 认证

　　[例] You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.

　　[同义词] certify

　　average [ 5AvEridV ] 1. (n.) the number which is calculated by adding several figures together and then divided by the number of figures均数

　　[例] The sales average has been around 250 units.

　　[同义词] mean

　　2. (adj.) middle平均的

　　[例] the average price

　　averaging [ 5AvEridViN ] (n.) trading shares from the same company at different prices at the same time 股票平均买卖法

　　[例] Average can maintain the price of a security.

　　awareness [ E5wZEnis ] (n.) being conscious of something知道

　　[例] He has no awareness about the transaction.

　　axe 1.(v) remove or dismiss somebody 解雇

　　[例] Several thousand of jobs will be axed next month due to the great depression.

　　[同义词] dismiss ,sack, lay off ,fire

　　2.(n)removal or dismissal 解雇

　　[例] I will under the axe if I can’t reach the sales goal this year.