剑桥商务英语BEC中高级词汇(含例句版)

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1、.Glossaryadj=adjective; adv=adverb; n=noun; v=verb; inf=informal; pl=plural; abbr=abbreviation A.A share 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 to/in another country国外的例Thesalesdirector is abroad on busin

2、esstrip.同义词 overseas, in foreign parts, out of the countryabsence 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, nonappearanceabsent not present, not at work缺席的例Please let your section head know if you are likely to be absent for a

3、 longer period.同义词 away, off, missingabsenteeism regular absence from work旷工例If motivation decreases, absenteeism is likely to increase.absorb 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

4、 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 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

5、accepting house = accepting bank an organization, often a merchant bank, that promise topay a bill of exchange in return for a fee 承兑银行access 1. entry to something通道例We have access to classified information.同义词 entrance, passage2. gain entry into computer data files获取计算机数据文件例They shouldnt have been

6、able to access this file.同义词 outputaccount 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 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

7、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 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 person qualified

8、to keep a companys accounts会计师员例To be a good and competent accountant, accounting principles should be strictly followed.accounts financial records of a business帐目例The bank would like to see the accounts.accruals money owed which is due at a later date 增长额,利息例 The accruals you owe him will be due ne

9、xt week.achieve succeed in doing something完成例The two parties achieved final agreements in mutual benefits.同义词 accomplish, complete, finishachievement the successful completion of something ,something successfully completed完成、成就同义词 accomplishment, completion, perfectionacknowledge confirm that someth

10、ing has arrived确认收悉例We acknowledge receipt of the shipment.同义词 admit, acceptacknowledgement confirmation that something has arrived收条例After you havereceived the mail, please return your acknowledgement by fax.同义词 acceptanceacquire buy, obtain购得、占有例We acquired a company, shares, etc.同义词 obtain, get,

11、procureacquisition the act of acquiring 收购例The good news from TCL: the acquisition of Schneider!同义词 merger, takeoveracting working in the position of someone for a short time代理的例an acting manageractive money 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

12、中的货币例The inflation increases active money .activity type of business业务例Our main activity is export /import trade.同义词 businessact of God 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 i

13、nclude the term of act of God in this insurance policy to against some uncertain factors.同义词force majeureactual real实际的例Our actual results were better than forecast.actual loss 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

14、year, our actual loss is much greater than the paper loss.相关词汇 paper lossactuals 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 physical

15、s adapt 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 adjustaddendum 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 1.deal with 处理例address public conc

16、erns2.give speech to 演说例address audience on a business projectadjourn to stop for a time before beginning again 延期,休会例The board meeting has been adjourned to an uncertain date. 同义词postponeadjust to settle an insurance claim 理算保险索赔例After the car accident, he made an insurance claim that will be adjus

17、ted soon. administration 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 managementadmin abbreviation for administration 经营、管理administer organize, control: 管理同义词 manageadopt choose, decide on采用例We adopted a new strat

18、egy.advance 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. 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.advan

19、ce bill 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 an amount of debt shown on an account赤字例With the rapid growth of our turnover, our adverse balance will

20、 be eliminated very soon.同义词deficit advertise announce something is for sale做广告例The soap is advertised on TV for its special flavor.同义词 announcead short for advertisementad valorem 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 not

21、ice/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 person/company which advertises广告商例Advertisers use various ways and media to promote their products.advertising the business of designing ads广告业例Sh

22、es in advertising.advice recommendation about what you should do建议、通知书例His advice was to close the factory.同义词 counsel, recommendation, opinionadvice note 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 transpo

23、rted 通知单例Before you deliver the goods, please fax us an advice note for our confirmation.advise recommend what should be done建议、通知同义词 counsel, recommend, suggestafter-sales service service offered by a supplier to a customer to maintain or repair the product supplied售后服务例Nowadays many enterprises be

24、gan to compete in the field of after-sales service.affiliatea 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 to attach to a larger organization 附属于例The business is affiliated to TCL Group.afmd aforement

25、ioned 上述的例You can refer to afmd post address for the dispatch.aftermarket 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 written on a bill of exchange to show that the bill should

26、 be paid within a specified time after the payeris presented within it见票后付款例The billshould be paid at 60 days after sight.against all risks providing insurance for all types of loss or damage全保险.例We insuranced the cargo against all risks. agenda order of topics to be discussed at a meeting会议议程例The f

27、irst topic on the agenda is salaries.agent person who represents a company代理商例Our companys agent in Middle East has developed a widespread and mature business there.同义词 representative, deputyagiotage the business of buying and then later selling foreign currencies 套汇例That guy makes a big fortune by

28、agiotage.同义词arbitrageairline a business providing a system of scheduled air transport航空公司例United Airlinesair time time given to advertise on TV or radio电视广告节目时间例The air time of this new product will be prolonged for 10 seconds. allocate give money or other resources in certain proportions分配例In the b

29、udget we allocated most of the money to marketing. 同义词 assign, designate, allotallotment 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 ofoversubscription.allowance something, such as money, given at regular intervals o

30、r for a specific purpose津贴例An expenses allowance is paid monthly to each trainee.amalgamation 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, mergerambition strong desire to su

31、cceed in life or in a job雄心例 My sister has an ambition and desires to get MBA.同义词 aspiration, desire, yearningamenity 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

32、facility, convenienceamortize 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 study in detail分析例We analysed the accounts.analysis detailed study, investigation分析例The analysis report shows clear logics and integrity.analyst person wh

33、o analyses分析家例His intelligence and diligence made him an excellent and acute marketing analyst.annual yearly年度的例the annual accounts同义词 yearlyannual general meeting a meeting of all the shareholders in a company年度股东大会annul to cancel something or stop it from being legally effective 废除,取消例The contract

34、 was annulled.同义词nullifyannulment 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 to put an earlier date than the date at the time of wr

35、iting 倒填日期例To make this cheque legal, you should antedate it by 7days.同义词backdateanti-dumping of ways in which a country protects its economy by preventing other countries from dumping in it. 反倾销例anti-dumping lawsapology an acknowledgment expressing regret or asking pardon for a fault or offense.致歉例

36、a letter of apologyappeal 1. being attractive吸引力例This product has appeal for young people.同义词 attraction, charm2. be attractive to吸引人的同义词 attract, allureappendix 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 addendumapply ask for som

37、ething 书面的申请同义词We applied for a loan.applicant person who applies申请人例The applicant shows outstanding advantages among the candidates pool.application act of applying申请application form pre-printed form to make a request for a job申请表例 Please fill in this application form at first.appoint choose someon

38、e for a job任命例We have decided to appoint a new sales manager.同义词 assign, designateappointee person chosen for a position or job被任命者例 He is lucky to be the appointee of this project.appointment 1. choice of someone for a new job任命例The appointment of area financial controller implies he has been promo

39、ted.2. arrangement for a meeting约定会议例We fixed an appointmentatfour oclock.appraisal 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, assessmentappraise to judge the value of somebody or something估价例 They appraised it w

40、as only worth $1. 同义词 evaluate, assessappraiser person who judges鉴定者,估价官例 Who will be the appraiser?appreciate 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 young person who is learning a ski

41、ll学徒例Dont listen to him. Jack is only an apprentice.同义词 learner, beginnerapprenticeship period of time spent learning a skill学徒年限,学徒身份例 Jack served an apprenticeship with a carpenter.appropriate to put an amount of money aside for a special purpose拨出款项例 They appropriated $10,000 for bribery.approve

42、agree to pass officially批准例They Board approved the new plan.同义词 acceptapproval agreement批准aptitude natural ability 天资例She had a high aptitude for business.arbitrage 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 b

43、ig fortune by arbitrage.arbitration process of settling a dispute仲裁例We shall have to resort to arbitration.同义词 judgement, adjudicationarea region区域例His sales area is the North East.同义词 district, region, territoryarrears money which is owed and has not been paid on time到期未付帐例 The payment in arrears a

44、mounts to$100.同义词 arrearage, debt, liabilitiesarrival notice a note sent by a carrier to the receiver 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 a company considered as h

45、aving 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 anartifical person.同义词fictitious person, juristic personas per according to根据例As per your request that is made in your last mail

46、, 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 1.put together from component parts装配例After the internal innovation, the efficiency of workers assembling machines has greatly impro

47、ved.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 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

48、the assembly line.assembly putting together装配例We have automatedassembly line.assembly point a place where people should gather in an emergency.集合地点assented stock 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 es

49、timate the value of估价例The property was assessed at 20,000.同义词 value, evaluateassessment calculation of value估价例a tax assessment 同义词 evaluation, appraisalasset something of value which is owned by a company资产例Their companys major asset is its property.同义词 propertyasset backing the total value of the

50、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 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

51、 company.current assets assets in daily use by a business 流动资产fixed assets property and machinery固定资产例 Plants and machines are fixed assets.frozen assets assets which cannot be sold, usually because there is a dispute冻结资产intangible assets assets which cannot be seen 无形资产liquid assets cash or bills w

52、hich can be easily converted into cash流动资产例 The amount of liquid assets is important to a company.tangible assets assets which can be seen 有形资产at par 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

53、 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 cashpointattempt 1. trial, effort努力、尝试例We have made an attempt to enter a new market.2. tryattn for the attentin of交由某人亲启例He wrote ATTN Mr.Johnson. on the envelop.auction the way of se

54、lling 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 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 a meet

55、ing with people who cannot all be together at the same time, using audio 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 examination of the accounts of a company审计例We require an audit confirmation from your account op

56、ening bank.auditing 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 person who audits审计员authenticate proof that something is real or true 认证例You should ask a skilled attorney to authenticate the

57、signature at the bottom of this document in case that it is a forged one.同义词certify average 1. 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 mean2. middle平均的例the average priceaveraging tra

58、ding 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 being conscious of something知道例 He has no awareness about the transaction.axe 1. remove or dismiss somebody 解雇例Several thousand of jobs will be axed next month due t

59、o the great depression.同义词dismiss ,sack, lay off ,fire 2.removal or dismissal 解雇例I will under the axe if I cant reach the sales goal this year.Bback 1. opposite of front背面例Please sign the cheque on the back.同义词 rear, reverse2. from the past过去的、拖欠的例We have a lot of back orders.3. support资助例The bank backed my new venture.同义词 support, encouragebackdate v. to put a date