1、abandon【一般语境】vt.离弃，丢弃遗弃，抛弃 同义desert, forsake, quit 反义maintain, retain放弃 同义give up常用短语abandon oneself to 放纵，沉迷于【商务语境】vt.放弃，舍弃保险委付（指为获得保险赔款，将部分损失的货物让给保险商）商务短语abandon a claim 放弃索赔abate【商务语境】vt. list, record, sum账，账户解释，说明vi. (for)说明的原因，是 的原因（在数量、比例方面）占常用短语be much accounted of 被重视bring (call) to account
2、要求解释；责问，质问by (from) all accounts 据大家所知find no account in 不合算hold in great account 极重视keep account with 与继续交易leave out of account 不考虑on no (any) account 绝不on sbs account 为自身利益，自行负责，依靠自己【商务语境】n.账户，户头，客户，银行存款账目，账叙述，报告，说明vi.（与 for 连用）（数量等）占解释，说明商务短语absorption account 成本分摊账户account balance 账户余额account bi
3、ll 账单account bought 购入账户account classification 账户分类account code 账户代号account holder 顾客账户account of advance 预付账户account of 的账户checking account 支票户头current account 活期户头savings account 储蓄户头accountancy【商务语境】n.会计工作（或职位），会计学accountant【商务语境】n.会计人员，会计师商务短语accountant bankruptcy 破产核算员accountant in charge 主管会计师
4、assistance accountant 会计助理员certified public accountant 审计会计师chartered accountant 注册会计师general accountant 总会计师senior accountant 主任会计师tax accountant 税务会计应用：1. The company decided to abandon the ship to the insurance company.公司决定将船委付给保险公司。2. The demand for refrigerator has considerably abated.对冰箱的需求已经显
5、著减少。3. A contract once signed should be strictly observed and any neglect to abide by it means a break.合同一经签订就应该严格执行，任何忽视都意味着违约。4. The bank provides many services other than checking accounts.除了支票账户以外，这家银行还提供许多其他的服务项目。accounting【商务语境】n.会计，会计学，结算，决算商务短语accounting book 会计账簿accounting classification 会计
6、科目分类accounting event 会计业务accounting evidence 会计凭证accounting firm 会计事务所accounting ratio 会计比率accrue【商务语境】vi.自然增值，自然增加例句：If you keep money in the Saving Bank, interest accrues. 如果你把钱存在储蓄银行里，就会产生利息。accrued【商务语境】adj.应计的，增值的商务短语accrued and deferred account 应计和递延帐户accrued asset 增值资产，应计资产accrued bond intere
7、st receivable 应计实收accrued charge 应计费用accrued commission 应计佣金accrued debit account 应收款帐户accrued interest 应计利息accrued rent 应计租金accrued salary 应计薪金accumulate【商务语境】vt.&vi.积聚，积累accumulated【商务语境】adj.累积的商务短语accumulated capital 累计资本accumulated deficit 累计亏损accumulated depreciation 累计折旧accumulated income 累计收入
8、accumulated interest 累计利息accumulated profit 累计利润accumulation【商务语境】n.累积，滚存商务短语accumulation account 累积帐款accumulation schedule 累积表accumulative【商务语境】adj.累积的商务短语accumulative sinking fund 累积偿债基金accumulative stock 股息累计股本应用：1. 所有自然增长的债务到年底要偿还。All charges accruing are payable at the end of the year.2. 三年内他靠炒
9、买股票积聚了大量财富。 Within three years he accumulated great wealth by speculations in stocks.acknowledge常用短语acknowledge oneself (to be) 自认为是【商务语境】vt.承认，认可例句He is acknowledged to be the most successful entrepreneur. 他被认为是最成功的企业家。告知收到，确认收到例句Please acknowledge receipt of the above consignment. 请告知收到以上货物。商务短语ac
10、knowledge a deed 公证一项契约acknowledge ones letter 收到某人来信acknowledge orders 接受订单acknowledge receipt 证实收到acknowledgement【商务语境】n.回执，收函通知例句Youll receive a formal acknowledgement of your order of August 20. 贵公司将收到对贵公司 8 月 20 日发出的订货单的正式回单。感谢，答谢商务短语acknowledgement by partial performance 部分履行承认acknowledgement
11、of declaration 陈报确认书acknowledgement of liability 承认债务acknowledgement of order 确认订单acquisition【商务语境】n.收购,获得购得之物，获得的东西或人例句He is a valuable acquisition to the firm. 他是公司获得的宝贵人才。This desk is my latest acquisition. 这张办公桌是我最近刚添置的。actual【商务语境】adj.实际的，真实的例句Mrs. Green sustained an actual loss when she had to
12、 make mortgage repayments without any tax relief. 格林小姐在付抵押款时没有得到税款减免，因而遭受实际损失。n.真实数目、成本等，现货，实际货物（只用复数）These are the actuals for last years turnover. 这些是去年销售额的实际数字。addition【商务语境】n.U增加 C 增加的人或物例句We are exhibiting several additions to our product line. 我们正在展览产品系列中的几种新产品。The young lady was a welcome add
13、ition to the sals section. 那位年轻女士是销售科很受欢迎的新成员。additional【商务语境】adj.添加的，额外的，另外的商务短语additional allowance 增加津贴additional amount 增加额additional appropriation 追加拨款additional article 增订条约additional charge 附加费additional cover 追加担保额additional estimate 追加概算应用：1. 露西不得不承认自己的疏忽大意给公司带来的巨大损失。 2. 收到你方来信已有一个月之久，但由于疏忽
14、，我们未能回函确认收到该信。3. 这是现货买卖而不是期货交易。翻译1. Lucy could not but acknowledge that her negligence had brought a great loss to the company. 2. Your letter reached us a month ago, but, owing to oversight, we didnt acknowledge it.3. This is a trade for actuals but not a forward transaction.address【商务语境】n.C地址演讲，讲话
15、例句She was arranged to deliver an address of thanks at the end of the meeting. 安排她在会议结束时致答谢辞。vt.写地址，把（信等）寄给例句To avoid delay, kindly address your reply to us directly. 为了避免耽搁时间，请直接函复我方。提出例句Consumers can address their complaints to the Committee of Consumer Protection. 消费者可向保护消费者委员会投诉。向.讲话例句She was hav
16、ing butterflies in her stomach when addressing the audience. 面对观众讲话她感到极度紧张。商务短语inside address 封内地址recipients address 收信人地址return address 退信地址telegraph address 电报挂号valid address 有效地址adjust【商务语境】vt.&vi.调整，调节使适应（保险业中）评定（索赔金额、损失等），理算（赔偿要求）商务短语adjust accounts 复核，核算adjust price upward 调高价格adjust the price
17、 ratios 调整比价adjustable【商务语境】adj.可调整的商务短语adjustable peg 可调整的钉住（汇率）adjustable premium 可调整的保险费adjusted【商务语境】adj.调整后的商务短语adjusted acquisition costs 调整后的采购成本adjusted actual inventory 调整后的实际库存量adjuster【商务语境】n.检验员，（保险业等中的）理算员例句The loss adjuster has produced an independent report on the claim. 损失理算人已对这项保险赔偿
18、要求作出独立的报告。vt.管理，主管例句A company that is badly adjustered can never be expected to last long. 一个管理不善的公司是不可能持久的。应用：1. 贵方于 4 月 9 日寄往进口公司的函件已转交我方处理。2. 若你订单不能及时到达，我方则不得不调整价格。3. 那个律师被委托来管理那位老妇人的财产。翻译1. Your letter of April 9 addressed to the Import Company has passed on to us for attention. 2. If your order
19、 does not reach ud in time, we shall be forced to adjust our prices.3. The lawyer is entrusted to adjuster the estate of the old woman.administration【商务语境】n.U管理，经营管理机构（通常用单数）商务短语administration account 管理科目administration budget 管理预算administration cost 管理费用business administration 工商管理administrator【商务语
20、境】n.管理人，遗产管理人，房产管理人，财产管理人advance常用短语advance by rushes 突飞猛进advance in the world 发迹，出头be on the advance （物价）在上涨中in advance of 在.前面，超过make advance to sb. （为交友或求爱）接近某人【商务语境】adj.预先的（只作定语）n.C预付（款），贷款C,U增加，增长，前进vt.提前vt.&vi.增长，上涨，提高（价格等）预付，垫付，借贷给例句The bank advanced him 10,000 yuan against the security of hi
21、s company. 银行以他的公司为抵押，给他一万元贷款。提出（看法，建议等）例句She advanced a great claim for spiritual damages. 她提出赔偿一大笔精神损失费的要求。商务短语advance allocation 预付分配advance delivery 提前交货advance deposit 预缴押金advance payment 预先付款advance sale 预售advance the course of business 推进业务发展bank advance 银行贷款money advance 货币贷出price advance 涨价
22、adventure常用短语adventure a proposal 大胆提出一项建议adventure ones life on it 冒着生命危险去做at all adventures 胡乱地，不顾一切地商务短语put.in adventure 拿. 投机advertise常用短语advertise a reward 登广告悬赏advertise oneself 自吹自擂【商务语境】vt.&vi.（为.）做广告登广告征求（常与 for 连用）商务短语to advertise a job opening(vacancy) 作招聘广告to advertise a new product 为新产品
23、做广告to advertise for a secretary 登广告招聘一名秘书advertisement常用短语receive wide advertisement 广为流传self advertisement 自吹自擂【商务语境】n.C广告商务短语advertisement campaign 广告大战give sth. a good advertisement 为某物大作广告place(put,insert) an advertisement 在.上登广告advertising【商务语境】n.U（总称）广告，登广告，广告业 商务短语advertising agency 广告公司adver
24、tising appropriation 广告拨款advertising copywriter 广告撰稿人advertising drive 广告促销advertising rates 广告费advertising sales ratio 广告费 销售额比率advertising space 广告版面应用：1. 使用 Visa 卡而不再预先支付差旅费用，这将大大减少管理工作量。2. 经理鼓励雇员们提出任何有助于公司发展的建议。3. 广告绝不能模仿竞争者的商标、包装等，以免引起混乱。翻译1Using visa cards instead of advance payments to cover
25、travel expenses will reduce administration considerably. 2. The administrator encouraged the employees to advance any suggestions helpful to the companys development.3. Advertisements must not create confusion by imitating competitors trade marks, packaging etc.advice常用短语act against sbs advice 违背某人的
26、意见act in the teeth of all advice 自行其是，刚愎自用act with advice 谨慎行事be deal to all advice 一点也听不进意见by sbs advice 依某人的劝告seek advice from 向.请教【商务语境】n.C通知，报道，消息例句We have not yet received your shipping advice. 我方至今未受到你方装船通知。U忠告，劝告商务短语advice note 发货通知书，到货通知书；（银行通报存款余额的）对帐单；收货（或款）通知（告知对方货或款已收到）advice of arrival
27、抵港（到货）通知advice of authority of pay 授权付款通知书advice of bill accepted (collected, paid) 票据承兑（收讫，付讫）承兑(Acceptance) 是汇票付款人在票据上承诺负担支付票面金额的义务，并将该种意思表示记载在票据上的一种票据行为，是汇票所特有的一种制度。advice of bill 汇票通知书advice of circumstance preventing carriage (delivery) 载运（交货）受阻通知书advice of deal 合同执行情况通知书advice of delivery 到货通知
28、书advice of dispatch （出口商发给国外购货客户的）发运通知单advice of drawing 提款通知advice of fate 出险事故通知，支票能否兑现通知advice of shipment 装运通知advice of shortage （货物）短缺通知advise常用短语advise sb. of sth. 把某事告诉某人advise with sb. on sth. 就某事同某人商量，向某人请教keep sb. well advised of 随时告诉某人.until further advised 再另行通知【商务语境】vt.&vi.通知，告知例句Please
29、 survey the business possibilities and advise your findings. 请调查交易的可能性并告知结果。建议，劝告adviser,advisor【商务语境】n.顾问，劝告人，导师，指导教授商务短语financial (legal) adviser 财务（法律）顾问technical adviser 技术顾问advisory常用短语in an advisory capacity 以顾问的身份weather advisory 天气预报【商务语境】adj.劝告的，忠告的，咨询的，顾问的n.（气象）报告，公告商务短语advisory board/serv
30、ice 咨询服务，咨询服务部an advisory body 咨询机构，顾问团advisory committee 顾问委员会agenda【商务语境】n.C议事日程商务短语an item on the agenda 议题，会议事项conference agenda 会议日程place sth. on the agenda 把某事列入议事日程amortization【商务语境】n.分期偿还，摊销，（财产或地产）转让给社会团体（或慈善机关）例句You can pay it in amortization. 你可以分期偿还。商务短语amortization of debt 债务的分期偿还amorti
31、ze【商务语境】v.分期偿还（债务）例句The bank loan is amortized over five years. 银行贷款可在 5 年内分期偿还。同义redeem 摊销（指将一项资产在一定期限内逐步注销）同义depreciate 转让（财产或地产给社会团体或慈善机构）应用：1. 我方订单与你方发货通知单上的细节不一致。2. 请随时将你处市场变动的情况通知我方。3. 我的股票经纪人劝我不要购买石油股票。翻译1. There is a discrepancy between our order and the details in your advice of dispatch.2.
32、 Please keep us advised of the market developments at your end.3. My stockbroker advised against buying the oil shares.allowance常用短语at no allowance 无节制地，尽情地make a heavy allowance 大减价，大削价make allowance for 斟酌，考虑，估计；体谅，允许有. 余地messing allowance 伙食津贴monkeys allowance 限量供应the allowance of luggage 行李的限重【商
33、务语境】n.C允许，被允许的东西（如限期、限额等）例句The allowance for damage to materials and components in the course of processing and assembling is 3.2%. 加工装配过程中原料及零部件允许有 3.2%的损耗率。津贴，补贴，补偿例句He was granted a big travelling allowance from the company. 他从公司领到一大笔差旅补助费。折扣，减让例句If you could make some allowance on your quoted pr
34、ices, it would help to introduce your goods to my customers. 如果贵公司能对已报价给与折扣，这将有助于我们向顾客介绍贵公司的产品。商务短语allowance for breakage （货物）破损折扣allowance for damage 货物损害允许率allowance for depreciation 备抵折扣（指固定资产因折旧已分摊为成本的账项）allowance for exchange loss 汇兑损失允许率allowed cost 容许成本allowed depreciation 容许折旧额allowed time （
35、完成某项工作允许耗用的）规定时间，允许时间（指企业允许工人用于休息、用膳和清洗保养工具机器等的时间）expence allowance 开支补贴mileage allowance 里程补贴time allowance 计时津贴travelling allowance 旅行补贴annual【一般语境】adj.年度的，一年一次的，全年的商务短语annual account 年度总帐annual balance 年终结余annual budget 年度预算annual closing 年度决算annual rate of increase 年增长率annual report 年度财务报告（报表）an
36、nual return 年度纳税申报表annual sales volume 年销售额annual statement 年度决策书annual value 年值（指计征房地产的基准，即房地产的年度租金减去维修费、保险费等剩下的净值）appealn.U吸引力，感染力法律上诉，诉诸例句He lost his appeal for damages against the factory. 他提出上诉向该工厂索赔，但败诉了。vt.对.有吸引力，迎合.的兴趣（与 to 连用）例句We trust that this new product of ours will appeal to your mark
37、et. 相信我们这种新产品会引起你方市场兴趣。法律上诉，诉诸，求助于例句The company appealed against its supplier for the break of contract. 那家公司对供方不履行合同提出上诉。商务短语appeal bound 上诉保证书lodge an appeal to 提出上诉application【商务语境】n.U申请，请求，申请书例句Applications for the job should be submitted to the personnel department by the deadline. 求职申请须在截止日期前送
38、到人事科。U应用，使用，适用例句In manufacturing industry this new technology is of wide application. 在制造业这种新工艺的应用很广。商务短语application for export 出口申请（书）application for import 进口申请（书）application for quotation （公司）股票上市申请（书）application for registration 申请注册，申请登记application for shares 申请认购股票application form 申请表applicati
39、on money 股票认购金（指为申请购买新发行股票而预先支付的款项）application rights 认购（股份）权appliance【商务语境】n.器具，用具，器械，装置例句The kitchen is equipped with modern appliance. 厨房装置很现代。商务短语electrical appliances 电气制品，（家用）电器household appliances 家庭用具，家用电器appreciation【商务语境】n.U感谢，感激例句We take this chance to express our appreciation of your fin
40、ancial support. 我们借此机会对你的经济援助表示感谢。欣赏，理解例句He was promoted in appreciation of his excellent performance in marketing. 他得到晋升是因为他在营销中表现出色。升值，涨价例句There is a great appreciation of the dollar against the Japanese yen recently. 近来美元对日元的比值剧增。商务短语appreciation of currency 货币升值appreciationof fixed assets 固定资产增值
41、appreciation surplus 增值盈余（指固定资产的估定价值超过帐面价值的部分）应用：1. 请告诉我们你方能否对这批有毛病的货物给予大幅度减价。2. 他开始做生意时资金匮乏，只得向父亲求助。3. 产品目录函索即寄。翻译1. Please let us know if you will make us a substantial allowance for the faulty quality of the goods.2. When he started his business, he was short of funds and he had to appeal to his
42、father for support.3. Product catalogues will be sent on application.approach【商务语境】n.C接洽,联系例句They have made several approaches to Nokia about on-the-job training expenses. 他们与诺基亚公司接洽了几次，商谈在职培训费用问题。U临近，接近例句They decided to increase advertising aimed at women on the approach of the season. 它们决定在销售季节来临之
43、际加大针对妇女的宣传。v.vt.与 .接洽 ,打交道，联系例句We were approached by Mr Zhou with offers of assistance in purchasing Chinese products. 周先生来我店接洽，表示愿意协助采购中国产品。vt.&vi.临近，接近vt.对待，处理例句I dont think refusing to negotiation is the right way to approach this problem. 我认为拒绝谈判不是解决问题的正确方法。approbation常用短语meet with sbs approbati
44、on 得到某人的赞许（认可）win (earn, gain, secure) sbs approbation 得到某人的认可（批准）【商务语境】n.批准，赞成；许可，认可；嘉奖，称赞例句The new product is awaiting the approbation of the court. 新产品正在等待法院的批准。商务短语on approbation 供试用的，包退包换的appropriate【商务语境】vt. 拨款例句The local government appropriates money for the building of school. 当地政府拨款建设学校。占用，
45、盗用例句The treasurer was arrested for appropriating company funds. 该出纳由于挪用公司资金而被捕。商务短语appropriate money (a sum, funds for) 为.拨款，使款项专用于.appropriated berth 专用舱位appropriated goods （卸货后在货舱内发现的）无主货物（或合法拨归货物短缺的收货人）appropriated profit 划拨利润appropriated surplus 拨定盈余（指账本和财务报表中指明作为特定用途或一般用途的盈余部分）appropriation【商务语
46、境】n.C,U拨款，所拨款项例句The government granted a large appropriation for a new square at the city center. 政府为市中心的广场建设项目拨了一大笔款。U占用，盗用，挪用例句The bank had the right to appropriation in the case of unclaimed deposits. 银行有权使用无人领取的存款。商务短语appropriation account 拨款帐户appropriation fund 拨款基金appropriation of profits 利润分配
47、appropriation statement 列出预算报表the Appropriation Committee （美国国会的）拨款委员会approve【商务语境】vt.同意，批准vi.认可，同意，赞许（常与 of 连用）商务短语approved accountant 注册会计师approved account 核定帐户，特许赊账客户（指其信誉和付款能力令人满意，供应商特许其赊账的客户）approved bill 合格票据approved bond 核准债券（即政府审查同意发行的债券）approved budget 核定预算approved place 核定场所（即保税仓库）approved
48、 society 注册互助会（指经政府批准和注册而成立的互助会和互济会）arbitration【商务语境】n.仲裁，裁决，公断，调停例句The union finally agreed to go to arbitration as a way of ending the strike. 工会最后同意提请仲裁裁决以结束罢工。商务短语arbitration agreement 仲裁协议arbitration board 仲裁委员会arbitration clause 仲裁条款arbitration expence (fees) 仲裁费用arbitration law 仲裁法arbitration
49、 of exchange 汇兑套利，银行买进与卖出之间的差价court of arbitration 仲裁法庭go to arbitration （当事人）将争议交付仲裁，诉诸仲裁refer (submit) to arbitration 交付公断（仲裁）应用1. 若需进一步了解，请尽早与人事部联系。2. Whatever post she takes she is always approaching her job with enthusiasm.3. He was sued for appropriation of common benefit.翻译1. If you need any further information, please dont hesitate to approach the personnel department.2. 无论在哪个岗位上，她对待工作总是满怀热情。3. 他被指控侵占公共福利。retail【商务
