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.

　　abroad (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 (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 (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 (n.) regular absence from work旷工

　　[例] If motivation decreases, absenteeism is likely to increase.

　　absorb (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 (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 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 (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(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)

　　[例] To be a good and competent accountant, accounting principles should be strictly followed.

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

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

　　accruals (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.