adj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation
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 director is 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 director of 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 for a 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 for all costs relating to production in the sale price 歸納成本法
[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 for a 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.
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.
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 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.
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, for the 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.
adapt (to )(v.) to make suitable to or fit for a specific use or situation. 使適應
[例] the ability to adapt quickly to a new situation
addendum (n.) an extra section that is attached to ,or follows , a letter , report,ect 附錄，附件
[例] write an addendum to a report
address (v.) 1.deal with 處理
[例] address public concerns