BEC高级词汇表

[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 ualified 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. achieve [ ....... ] (v.) succeed in doing something完成 [例] The two parties achieved final agreements in mutual benefits. [同义词] accomplish, complete, finish achiev

ement [............ ] (n.) the successful completion of something ，something successfully completed 完成、成就 [同义词] accomplishment, completion, perfection acknowledge [ ......... ] (v.) confirm that something has arrived确认收悉 [例] We acknowledge receipt of the shipment. [同义词] admit, accept acknowledgement [ ............. ] (n.) confirmation that something has arrived收条 [例] After you have received the mail, please return your acknowledgement by fax. [同义词] acceptance acuire [........ ] (v.) buy, obtain购得、占有 [例] We acuired a company, shares, etc. [同义词] obtain, get, procure acuisition

[ ........... ] the act of acuiring 收购 [例] The good news from TCL: the acuisition of Schneider! [同义词] 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.流通货币（相对于银行帐户中的货币） [例] The inflation increases active money . activity [.......... ] (n.) type of business业务 [例] Our main activity is export /import trade. [同义词] business act of God (n.) an unexpected or unavoidable event such as a storm , a flood , and earthuake ,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. [同义词] force majeure actual [ ........ ] (adj.) real实际的 [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实际损失（相对于帐面损失） [例] In the recession, for the latest fiscal year, our actual loss is much greater than the paper loss. [相关词汇] 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实货（相对于期货） [例] The merchant is especially interested in the trading of futures , not actuals. [同义词] physicals adapt (to )

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