英语MBA 常见商务词汇及例解hh.docx

1、英语MBA 常见商务词汇及例解hhMBA 常见商务词汇及例解编写：张能彦A1. abatement n. 减（免）税，打折扣，冲销The purchaser shall not be entitled to any or reduction in the purchase price.购货人无权减少或降低购价。2. absorb v. 吸收；吸引的注意力；吞并；兼并In the past 10 years, the company has gradually ed all its smaller rivals.10年以来，该公司逐步吞并了所有比它小的竞争对手。3. accept v. 接受；承

2、认；认可；承兑（票据等）They should the draft drawn upon them.他们应该承兑向他们开出的汇票。4. acceptance n. 接受，接纳；承认；（票据等的）承兑Shipment will be made within 15 days from of your order.接受订单后15天内交货。5. accommodation n. 住宿，膳宿；通融；贷款Buyer shall provide consultants at its own expense with , facilities and services to assist them work

3、effectively.买方应出资为顾问提供膳宿、设施与服务，以便协助顾问有效地工作。6. account n. 叙述，说明；账目，账户 v. 说明，解释（原因等）The will be used for payments under LC, collections and remittances.本帐户用于信用证、托收和汇款的结算。7. accounting n. 会计，会计学；借贷对照表He is expert in , the work of recording money paid, received, borrowed or owed. 他精通记录付款、收款、借入款或欠款的会计工作。

4、8. actuals n. 现货All the costs not recoverable under the fixed fee shall be reimbursed by you at .所有不能从固定费用中收回的成本应用你方以现货加以补偿。9. administration n. 管理, 经营; 行政机关; 政府Some limited companies have grown too large, with resulting difficulties of .有些有限公司扩展太大，造成管理困难。10. adulteration n. 掺假; 劣等货, 假货, 次品The gover

5、nment determined to crack down all dealings as consumers complains were heard everywhere.因为消费者怨声载道，政府下决心治理所有的伪劣商品交易问题。11. advance v. 前进, 推进, 取得进展 n. 前进, 进展; 预付款The cost of production will be d till the products are sold out.产品售出前，生产成本是垫付的。12. advertise v. 为做广告We are doing our best to the sale of you

6、r commodities.我们正在尽力做广告推销你方的产品。13. affiliate n. 附属公司；联营公司The parent firm usually provides its foreign with managerial expertise and technology.母公司通常为外国联营公司提供管理经验和技术。14. affix n. 附件, 附录 v. 附贴, 盖(章), 签署The representatives of both sides have ed their signature, and neither side may break the seals unil

7、aterally.双方代表已签封，任何一方不得单方启封。15. aftermarket n. 后继市场; 零件市场Our director of the marketing department believes that the for these goods is firm.我们的市场部经理认为这些商品的后继市场坚挺。16. agency n. 代理(办)处, 机构Collection ies are skilled in dealing with difficult accounts and obtaining overdue dollars.代收商行善于处理棘手的帐户和收取过期货款。1

8、7. agent n. 代理人, 代理商As our , you cannot sell similar products for other manufactures, we must make these very clear.作为我们的代理，你不能销售其他厂商的同类产品，这一点必须讲得非常清楚。18. aggregate a. 总的, 累积的 GNP国民生产总值What were the companys earnings for the year of 1999?公司1999年的总收入是多少？19. agreement n. 一致, 同意; 协议, 合同The two companie

9、s entered into an with each other.这两家公司订立了协议。20. alienation n. 转让, 让渡The profit upon is up to 10 percent of the total profits.让渡利润达到了总利润的10%。21. alienator n. 转让人, 让渡人22. alienee n. 受让人23. allocation n. 拨款（权）; 分配The price system leads to the most efficient of resources.价格体制导致资源的最佳分配。24. alms n. 救济金；捐

10、款He scatters about as if he were rich. 他到处布施，俨然是个富翁。25. amendment n. 修正；赔款We feel sure this LC will reach you in due course.我们相信信用证的修改书将会及时到达你方。26. amortization n. 摊销；摊还；分期偿付The loan from the bank will be paid in plan of payment.银行的贷款将以分期付款的方式偿还。27. amount n. 数量，数额，总 v. 共计，等于The youre proposing woul

11、d give you both a 25 percent holding in the new company.你们建议的金额将使你俩拥有新公司25%的份额。28. annuity n. 年金；养老金Our bank does not issue any forms of bonds.我行不发行任何形式的年金债券。29. application n. 请求，申请；应用I wrote five s for jobs, but didnt get a single reply.我写了五份求职申请书，但一份答复也没有收到。30. apply v. 请求，申请，应用；适用The sum is to b

12、e ied to the payment of duty.那笔钱是用来交税的。31. appraisal n. 评价；估价，鉴定 Bank s are usually slightly lower than the actuale market prices. 银行的估价总是略低于市场价格。32. appreciate v. 欣赏；领会；评价；感激；增值Houses in this area have all ed since the new road was built.自从新路修好后，该区的房产都增值了。33. appreciation n. 鉴赏；升值，增值A countrys inte

13、rnational trade position could be affected by an of its currency.一个国家的外贸地位会因为其货币的增值而受影响。34. appropriate n. 拨出（款项等）；占用；挪用We have to profits from this sector to support the other.我们必须从这个部门拨出些利润来资助另一部门。35. arbitrage n. 套利，套汇If the spot rate is higher in London, an dealer would quickly buy dollars with

14、pounds in New York and sell the dollars in London for pounds.如果伦敦的现汇率较高，套汇者就会赶快在纽约用英镑买进美元，然后在伦敦卖出美元，买进英镑。36. arrear n. 拖欠，欠款If the profits in one year are not sufficient to pay the dividend, the will be paid from the profits of later year.假如当年的利润不够支付红利，未付清部分将由下年度支付。37. arrestment n. 财产扣押，扣留38. artic

15、le n. 文章；条款；物件，商品；冠词Some s or commodities may be actually shipped before an entry is submitted.有些货物或商品在报关之前可能实际上已经装运。39. assessment n. 评估；确定金额Wed like you to supply us with regular market s.希望贵方为我们提供定期的市场评估。40. assessor n. 估计财产的人；确定税款的人41. asset n. （单项）财产 （pl.）资产 account 资产账户 s in come 资产收益 s settle

16、ment 资产决算Assets are the economic resources of a business that can usefully be expressed in monetary terms.资产是企业可以有效地用货币来表示的经济资源。42. assign v. 指派, 指定; 分配, 过户; 转让Some counters in the department store were ed to the self-employed individuals.百货商场的一些柜台转让给个体经营者。43. assignment n. 分配, 指派; (分配的)任务; (布置的)作业;

17、 转让No of the registered capital of a joint venture shall be made without the consent of the other parties to the venture.合营者之注册资本如要过户必须经合营另一方同意。44. attorney n. 代理人, 被委托人The account is now in the hand of our s for collection.现在我公司正委托代理人去收这笔货款。45. auction n./v. 拍卖The U.S. ed off some of its gold holdi

18、ngs at roughly 4 times that price.美国以4倍于此的价格拍卖了其部分黄金。46. auditing n. 审计; 查账; 决算Auditing is the primary activity of the CPA. 查帐是注册会计师的一项主要活动。47. avail n. 效益; 营业收入All their efforts to expedite the filling of the order have proved of little .他们为加快交付订货所做的努力收效甚微。48. average n. 平均, 平均数, 一般水平a. 平均的, 中等的, 平

19、常的 v. 平均为Consumer-price inflation was projected to fall next year to an of 3.5%, after rising to 3.85 this year. 消费品物价涨幅今年上升3.8%后，预计明年下降平均值为3.5%。B1. bail n. 保释金, 保释; 保释人The goods was taken away on of 3,000 dollars.支付了3千美元后货被取走了。2. balance v. 使平衡, 使收支平衡 n. 天平; 平衡; 结存, 差额We have received your deposit,

20、 please send us the by the end of the month.我们已收到你方订金，请在月底前将其余部分支付我方。3. ballooning n. 股票上涨; 非法操纵价格4. ban n./v. 禁止, 禁令, 取缔Employees are ned from using company telephone for personal calls.禁止雇员因私使用公司电话。5. bank n. 银行; 岸, 堤It would be quite risky if you put all your money into the same .如果你把所有收入都存入一家银行，

21、风险是很大的。6. bank-bill n. 钞票（美） banknote (英)7. banker n. 银行家A is a man who lends you an umbrella when the weather is fair, and takes it away from you when it rains.银行家是晴天借你伞，雨天把伞取走的人。8. banking n. 银行业; 银行学Great changes have taken place in international system since 1997.1997年以来，国际银行业体制发生了翻天覆地的变化。9. ban

22、krupt n. 破产者 v. 使破产 a. 破产的The cost of defending the libel action almost ed the small magazine.为诽谤罪辩护的诉讼费几乎使这家小杂志社破产。10. bankruptcy n. 破产There have been a sharp increase in in the last two years because of the sluggish economy.因为经济萧条，两年以来破产事件接连不断。11. bargain n. 交易; 便宜货 v. 讨价还价You will have to with th

23、e dealer if you want a discount.如果你想打折的话，你必须与商贩讨价还价。12. barter n./v. 物物交换，以货易货，实物交易We will never away our sovereignty for advanced technical know-how.我们绝不出卖主权来换取先进的技术知识。13. bear v. 忍受; 承担; 生育; 结(果实) n. 熊；空头As a rule, the buyer ought to the charges of packing.包装费用通常由买方负担。14. bearer n. 持票(指支票、票据、汇票、等)

24、人；带信人，持信人 a. （持票人）可转让的；开给持票人的Please send a cheque payable to for 100 dollars.请寄凭票取款的100美元支票。15. bearish a. （行情）看跌的，卖空的The market had shrugged off the implication of tighter US monetary conditions.市场已摆脱了因美国紧缩银根而引起的下跌风潮。16. beneficiary a. 受益人We will open an irrevocable letter of credit with your compa

25、ny as the .我们将以你公司为受益人开立一份不可撤销的信用证。17. bid v. 投标；出价，报价We hope that you will be able to all the equipment as specified in the attached list.我们希望你方能按所列全部设备投报你方价格。18. bidder n. （拍卖时的）出价人，报价人；投标人Several firms have tendered for the new road-building contract, and the tender will go to the lowest .几家公司参加了

26、承建新公路项目的投标，索价最低者将中标19. bill n. 账单，清单；钞票；票据We are accustomed to paying by s at six months.我们的惯例是以六个月的期票支付。20. binder n. 临时契约；装订工21. billion n. 十亿（美）， 万亿（英）Annual US military sales to East Asia and the Pacific have been running at more than 3 dollars, but face strong competition from Europe and from l

27、ocal industries.美国每年对东亚及太平洋地区的军售一直在以每年30多亿美元的规模进行，但是面临着欧洲和当地工业的激烈竞争。22. blank n. 表格（美） form（英） a. 空白的 The B/L is to be made out to order and endorsed. 提单应该是空白抬头，空白背书。23. blank-note n. 空白支票24. board n. 木板；伙食；董事会 v. 上飞机（或船、车）Under FOB terms, the buyer shall pay all the expense which may be incurred af

28、ter the goods are loaded on the carrying vessel.按照FOB贸易条件，买方应负担货物装上运载船只以后可能发生的一切费用。25. bond n. 契约；债券；联结；监禁Bonds are, in essence, long-term notes payable issued to a large number of lenders.债券实际上是向为数众多的出借人签发的长期应付票据。26. bonded a. 有担保的，保税的；抵押的We have put the damaged goods into a warehouse. 我公司已将损伤货物运进保

29、税仓库。27. bonus n. 额外津帖；奖金；红利All staff received a Christmas of 1,000 dollars for their hard-working.全体员工因为工作努力，都得到了1000美元的圣诞节奖金。28. book v. 预定（美） reserve（英）Well your order and inquire for the shipping space now so that shipment can be effected within 2 weeks. 我们接受你方订单，现在就去联系订舱，以便两周内发运。29. booking n. 订

30、货；未交订货；记账Hotel s have fallen since the end of the tourist seasons.旅游季节结束以来，旅馆的预订量已下降。30. boom n. 高涨；繁荣，兴旺As theres been a rapid growth in exports this year, our company is enjoying a sales at the moment.因为今年的出口增长很快，我们公司目前的销售额大增。31. borrow v. 借，借入The firm have to heavily to repay its debts.那公司不得不借大量的钱来偿还债务。32. borrowing n. 借款，贷款The country is applying to the International Monetary Fund for s of 1 billion SDRs.该国正在向国际货币基金组织申请十亿特别提款权的借款。33. bottleneck n. 瓶颈；妨碍生产的卡脖子环节