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1、BEC Higher 词汇abandon【商务语境】vt.放弃，舍弃K保险I委付（指为获得保险赔款，将局部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.&vi.减少，减弱，减轻商务短语abate an action 撤销诉讼abate part of a price对商品打折扣abate tax 减税abide【商务语境】vt.遵守，信守（协议、合同等）（与by连用）商务短语abide by the contract 遵守合同abode【商务语境】n.住所，家，营业所abstract商务短语abstract book收支摘要簿abstrac
2、t invoice 简要发票abstract of title产权说明，产业契约摘要abstract statement 摘要说明书account常用短语be much accounted of 被重视bring （call） to account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b
3、y sb*s 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（
4、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 s
5、hipment 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ke叩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Please 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
6、，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/service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】nC议事日程商务短语an item on the agenda议题，会议
7、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.分期归还，摊销，（财产或地产）转让给社会团体（或慈善机关）You can pay it in amortization.你可 以分期归还。商务短语amortization of debt债务的分期归还amortize【商务语境】v.分期归还（债务）The bank loan is amortized over five years.银行贷款可在5年内分期归还。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
8、（财产或地产给社会团体或慈善机构）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。1. There is a discrepancy between our order and the details in your advice of dispatch.2. Please keep us advised of the market developments at your end.3. My stockbroker advised against buying the oil shares.allowance常
9、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【商务语境】n.C允许，被允许的东西（如限期、限额等）The allowance for damage to materials and components in the course of processing and assembling is 3.2%.加工装配
10、过程中原料及零部件允许有3.2%的损耗率。津贴，补贴，补偿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If you could make some allowance on your quoted prices, 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 f
11、or 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本钱的账项）allowance for exchange loss 汇兑损失允许率allowed cost容许本钱allowed depreciation 容许折旧额allowed time （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annua
12、l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）annual 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K法律上诉，诉诸He lost his appeal for damages
13、 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）We trust that this new product of ours will appeal to your market.相信我们这种新产品会弓I 起 你方市场兴趣。K法律上诉，诉诸，求助于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applicati
14、on【商务语境】n.U申请，请求，申请书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到人事科。U应用，使用，适用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
15、 for quotation （公司）股票上市申请（书）application for registration 申 请注册, 申 请登t己application for shares 申请认购股票application form 申请表叩plication 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The kitchen is equipped with modem appliance.厨房装置很现代。 商务短语electrical appliances电气制品，（
16、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We take this chance to express our appreciation of your financial support.我们借此机会对你的 经济援助表示感谢。欣赏，理解He was promoted in appreciation of his excellent performance in marketing.彳也得至U晋升是因为 他在营销中表现出色。升值，涨价There is a great appreciation of the dolla
17、r against the Japanese yen recently.近来美元对日元的 比值剧增。商务短语appreciation of cuiTency 货币升值appreciationof fixed assets 固定资产增值appreciation surplus增值盈余（指固定资产的估定价值超过帐面价值的局部）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。1. Please let us know if you will make us a substantial allowance for the
18、faulty quality of the goods.2. When he started his business, he was short of funds and he had to appeal to his father for support.3. Product catalogues will be sent on application.approach【商务语境】n.C接洽，联系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
19、培训费用问题。U临近,接近They decided to increase advertising aimed at women on the approach of the season. 它们决定在 销售季节来临之际加大针对妇女的宣传。V.vt .与接洽，打交道，联系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 I dont think refusing to negoti
20、ation is the right way to approach this problem.approbation常用短语meet with sb*s approbation得到某人的赞许（认可）win （earn, gain, secure） sb*s 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Th
21、e local government appropriates money for the building of school.当地政府拨款建设学校。 占用，盗用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 专用舱位叩propriated 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 profi
22、t 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【商务语境】n.C,U拨款，所拨款项The government granted a large appropriation for a new square at the city center. 政府为市中/Q? 的广场建设工程拨了一大笔款。U占用，盗用，挪用The bank had the right to appropriation in the case of unclaimed deposits.专艮彳亍有权使用 无人领 取的存款。商务短
23、语appropriation account 拨款帐户appropriation fund 拨款基金appropriation of profits 利润分配appropriation statement 歹U 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approve
24、d 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 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arbitratio
25、n clause 仲裁条款arbitration expence （fees） 仲裁费用arbitration law 仲裁法arbitration 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）假设需进一步了解，请尽早与人事部联系。1. Whatever post she takes she is always approaching her job with enthusiasm.2.
26、 He was sued for appropriation of common benefit.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【商务语境】n.零售，零卖adj.&adv.（指商店、贸易商等）从事零售的v.零售，零卖商务短语retail business 零售业retail commerce 零售商业retail co-operative 零
27、售合作社retail market零售市场retail outlet零售渠道retail price index零售物价指数retail price零售价格retail sale 零售retail store零售商店commerce【商务语境】n.U商务，贸易，商业In the near future, China will become a center of international commerce and finance. 在不远的 将来，中国将成为国际商务和金融中心。商务短语commerce clause （美国宪法中的）贸易条款commerce network 商业网commer
28、ce war 商业战commercial【商务语境】adj.商务的,商业的Commercial interchange should become as inexpensive and safe and quick as possible. 商业交换 应该尽可能地廉价、平安与迅捷。n.C商业广告TV commercials have great influence upon peoples purchasing power. 电视广告对人们的购买 力有很大的影响。商务短语commercial acceptance 商业承兑汇票commercial bill商业票据，商业汇票commercial
29、 break （广播、电视中插播的）商业广告commercial cause 商务案件commercial centre 商业中心commercial code 商业法规commercial college 商学院commercial company 商业公司，贸易公司commercial concern 商行、商店commercial correspondence 商业信函commercial course 商务课程in commercial quantities大量有商业价值的retailer【商务语境】n.零售商chain【商务语境】n.C联社，连锁店 KFC is a chain of
30、 fast food.肯德基是快餐连锁店。商务短语chain of distribution 销售链chain store 连锁商店distribute【商务语境】vt.分配，分发Last year the company did not to distribute dividends to its shareholders.公司去年没给月殳东分 红。分销，销售This joint venture has got exclusive right to distribute Fiat in this area.这家合资企业已获得了 在这一地区销售菲亚特汽车的专有权。商务短语distribute
31、a bonus 分发红利distribute a dividend 分发股利distribute earnings 分配收益distribute profit 分配利润distribution【商务语境】n.U分配，分发销售，经销商务短语distribution according to labour 按劳分酉己distribution census批发零售业和服务业普查统计distribution channels 销售渠道distribution cost 销售本钱distribution manager 销售经理distribution network 销售网distribution o
32、f income 收益分配distribution slip文件传阅名单outlet【商务语境】n.C（商品的）销路，市场We should find new outlets for our industries.我们该为我们的工业产品寻找新市场。商店，商行We are planning to open a fast-food outlet.我们正在筹划开一家快餐店。商务短语captive outlet 专卖店retail outlet零售商店.经济衰退期间零售业不景气。1 .记住把货物分销给零售商。2 .我们的瓷器有相当大的销路。1. The retail trade has suffere
33、d during the recession.2. Remember to distribute goods to our retailers.3. We have a fairly large outlet for our porcelain.authority【商务语境】n.U权利，职权，威信，官方许可C权威人士，专家，当局商务短语authority to negotiate授权议付（指进口企业的开户银行及其在出口企业所在国的分行购买 出 口企业的汇票=authority to purchase）authority to pay 授权付款authority to purchase 授权购买
34、authority to sign 授权签字authorize【商务语境】vt.授权，允许，委托商务短语authorize a requisition 批准 申请（请求）authorized by customs 约定俗成requisition【商务语境】n.征用物品文书，领料单，请购单Do you have a requisition number for these goods?你有这些货物的请购单编号吗？商务短语a clerk requisition 开支票 申请单requisition for money 拨款要求requisition for payment 申 请付款书requis
35、ition of land 征用土地authorized【商务语境】adj.公认的，认可的；审定的，核准的；授权的，钦定的The money is in an authorized fund and tax will be reduced,这笔款项放在认可基金内，税款能 获宽减。商务短语authorized agent指定代理人，授权代理人authorized bank 指定银行authorized capital核定资本（指公司获准发行的股份金额=authorized issue/stock）keep account with 与继续交易leave out of account 不考虑on
36、no （any） account 绝不on sb s 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，账表达，报告，说明vi.（与for连用）（数量等）占解释，说明商务短语absorption account本钱分摊账户account balance 账户余额account bill 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 accoun
37、t 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 acc
38、ountant 税务会计authorized funds核定基金（指已注册完税的投资信托基金）authorized issue核定股票发行额authorized stock核定股本，法定股本nominal （registered, subscribed） authorized clerk指定交易员（指证券交易所内被证券经纪人 授权代表某客户进行交易的职员）initiative n.主动性，首创精神With a strong sense of responsibility for the children, she took the initiative in organizing the Ch
39、ildrens Foundation.由于对孩子强烈的责任心，她开始着手组织儿童基金会。主动的行动，建议You seem to be critical of his political initiative .你似乎对他政治上的积极行动持批评态度。initial【商务语境】adj.最初的，开始的At this initial stage of contact neither side know the other well.在接触的起始阶段，双方相互者B 不了解。n.C（大写的）首字母Make sure that the cases are marked with our initials a
40、nd the contract number.请确保所有箱子 均标上我们的姓氏首字母及合同编号。商务短语initial allowance初步折扣（或津贴）initial appropriation 初步拨款initial capital 创办资产initial capitalization 首期集资initial cost创办本钱，初步本钱initial goods in process 期初在制品initial investment 期初投资initial loss estimated预计损耗费（指预先估计货物在存仓与运输期间不可防止的损耗，并按 相当比例列入本钱）initial publ
41、ic offering初次公开发票（公司股票）initial rate 原税率initial subscription首次认缴（股本等）initial value初步估价,初值.顾客对新产品的最初反响是不错的。1 .她是三个部门中唯一有权签署支票的人。2 . He helped his friends on his own initiative.1. The customers* initial response to the new products has been quite good.2. She is the only one in three departments who is
42、authorized to sign checks.3. .他主动帮助他的朋友。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
43、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工程。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
44、增加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 interest 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 r
45、ent 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
46、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1 .所有自然增长的债务到年底要归还。All charges accruing are payable at the end of the year.2 .三年内他靠炒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
47、(to be)自认为是【商务语境】vt.成认，认可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Please acknowledge receipt of the above consignment.请告知收到以上货物。商务短语acknowledge 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 perfo