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1、-商务词汇(bs explan)-第 48 页MBA 常见商务词汇及例解编写：张能彦A1. abatementn. 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. absorbv. 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. acceptv. 接
2、受；承认；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。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 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。8. actuals n. 现货All the costs not recoverable under the
3、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。10. adulteration n. 掺假; 劣等货, 假货, 次品The government 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 b
4、e d till the products are sold out.产品售出前，生产成本是垫付的。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 b
5、reak the seals unilaterally.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。19. agreement n. 一致, 同意; 协议, 合同The two companies entered into an with each other.这两家公司订立了协议。20. alienation n. 转让, 让渡The
6、 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；
7、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。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。32. appreciate v. 欣赏；领会；评价；感激；增值Houses in this
8、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。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 pounds in New York and s
9、ell 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. article n. 文章；条款；物件，商品；冠词Some
10、 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。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。B3. ballooning n. 股票上涨; 非法操纵价格6. bank-bill n. 钞票（美） banknote (英)12. barter n./v. 物物交换，以货易
11、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。14. bearer n. 持票(指支票、票据、汇票、等)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 mon
12、etary conditions.市场已摆脱了因美国紧缩银根而引起的下跌风潮。20. binder n. 临时契约；装订工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
13、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税仓库。33. bottleneck n. 瓶颈；妨碍生产的卡脖子环节Technical professionals found out that there were serious s in the production line.技术人员发现生产线上存在许多严重的问题。40. brokerage n. 经纪人（或中间人）业务；付给经纪人的手续费，佣金，回扣The firm aims to pro
14、vide further services to companies and individuals.那家商行的目标是向公司和个人提供进一步的经纪服务。41. bubble n. 高险投资；泡；水泡The countrys economy burst a year ago and the slump in the market is showing no sign of improving.该国的泡沫经济一年前崩溃，萧条的市场现仍无转机。43. bulk-cheap n. 薄利多销44. bull n. 公牛；粗壮的人；牛市，买空Lower interest rates are always
15、a factor for the stock market.较低的利息率往往是股票行市看好的因素。45. bull-bear n. 多头，空头；牛市，熊市46. bullish a. 股票行情看涨；物价上涨He is about the future of the Single European Market.他对欧洲统一大市场的前景很乐观。48. by-law n. 公司章程；细则，附则C2. calling card n. 名片（美） visiting card （英）3. canvasser n. 挨户推销商品的推销员4. capitation n. 人头税；按人头收费；按人计算10.
16、cashier n. 出纳员 Mary has been a in that bank for about ten years. 玛丽在那家银行当出纳员已大约十年了。11. ceiling n. 天花板；（规定价格、工资等的）最高限额（价）The OPEC members have tried to put a on oil production.石油输出国组织成员正试图对石油生产制订一个最高限额。14. charge v. 控告；索价；充电 n. 收费；费用；指控；充电We can be arranged provided you bear the additional s.假如你方愿承担追
17、加的费用，那就可安排。20. clause n. （合同）条款Please dont stimulate in your LC any s that are not agreed upon.请不要在信用证中提出未经双方同意的条款。21. clearance n. 甩卖；（在票据交换所）调节借贷；交换票据等As they wish to effect a speedy , they are quoting you an extremely cutting price.由于他们想迅速将货脱手，所以报给你方特别低的价格。25. C.O.D(=cash on delivery) n. 货到付款41.
18、concern v. 涉及; 关心, 挂念 n. 关系; 关心担忧; 公司, 商号; 企业Ours is the oldest established and largest in the trade in China. 我们公司是中国这个行业中建立最早、规模最大的公司。 42. conglomerate n. 联合大企业 The movement has broadly diversified the assets of many large corporations through mergers and acquisitions. 大企业联合运动通过合并与买进使许多大公司的资产大为多样化
19、。 44. consignment n. 寄售；发货；委托；交运货物 We shall do our utmost to sell your merchandise at the best price. . 我们将竭力用最好的价格销售贵方寄售的货物。 45. consolidation n. 企业合并 Their power increased greatly owing to the of the three firms. 由于那三家商号的合并，他们的实力大增。 48. consumerism n. 保护消费者利益主义；商品的消费和销售性服务 52. contract n. 合同，契约；承包
20、 v. 订合同；收缩 for (of) purchase n. 购货合同 for (of ) service n. 劳务合同 interest n. 放定利息 life n. 合同有效期限 They ed with the manufacturer for a regular supply of parts.他们与制造商签订定期供应部件的合同。53. contractor n. 承包人；承包商 Salesman shall be deemed to be an independent and not a servant, employee or partner of a Broker.推销员被
21、认为是独立的承包商，而不是经纪人的服务员、雇员或合伙人。 54. contributor n. 捐助人；纳税人 55. controller n. 主计员；总会计师 56. convert v. 使转变，使转化；兑换（货币）You can dollars into YMB in the Bank of China.你可在中国银行把美元兑换为人民币。64. counterfeit n./v. 伪造，假昌 n. 假货，伪造品 The crime group has been ing $ 10 notes in the past five years. 该犯罪团伙过去五年一直在伪造10美元的钞票。
22、65. counterfoil n. （支票、邮局汇款单、收据等的）存根，票根When writing a cheque, remember to complete the in the cheque book.填写支票时，一定记住在支票簿上完整填写存根。 69. curb v. 制止，控制，抑制 n. 场外证券市场，场外交易 China is making new efforts to drug trifficking with other countries in Southeast Asia. 中国正同东南亚其它国家为制止贩运毒品作出新的努力。D6. debenture n. 债券；信用
23、债券；（海关）退税凭单 Punctual payment of the principal and interest on all bonds, s, and securities may be enforced. 一切债券、信用债券、票据和证券的本金和利息会予以立即支付。 7. debit n./v. 借方，借项；记入借方的款项 You may this amount against our account. 你方可把这笔金额记入我方帐目的借方。 8. debt n. 债务，欠债Though it took us two years to pay off all our , our comp
24、any has survived.尽管公司花了两年时间才还清债务，但还是挺过来了。9. debtee n. 债权人 10. debtor n. 债务人；借方 We shall endeavor to collect the amounts receivable from the s. 我们将尽最大努力从债务人那里收取应付帐款。11. debt-redden n. 负债累累 12. deduct v. 扣除；减去 When the draft is discounted, certain percentage of face value must be ed, hence, the actual
25、 income of the seller decrease. 贴现汇票时必须打一定的折扣，卖方的实际收入因此而减少了。 13. deed n. 行为；功绩；契约；证件The award of the arbitrators shall be acknowledged like a to be recorded. 仲裁人的裁决应当像契约一样予以公证并记录在案。 14. default n./v. 拖欠，违约 If the License shall in submitting reports or in payment of royalties, the License may, as its
26、 option, cancel this agreement. 如果被许可方未按期呈交规定的报告或未支付提成费，许可方有权取消协议。 15. defects n. 不合格品 The Buyer may be required to notify the seller of s within a specified period of time for making goods thereof.可以要求买方在指定期限内通知卖方对商品的缺陷进行补救。16. deficit n. 亏空，亏损；赤字，逆差Large can result in a disturbing effect on a coun
27、trys national economy. 巨额逆差会对一国的国民经济产生不利的影响。 17. delivery n. 投递，送交，交付；交款The voluntary transfer of possession may be effected either by actual or by constructive . 财产的自动转让可通过实际交割或推定交割来实现。18. demand v./n. 要求；需要；需求They made the that you open a confirmed LC one month prior to the time of shipment. 他们要求你
28、们在装运前一个月开立保兑信用证。 19. departure n. 离开；出发；新业务 The new policy represents a complete from their previous position.新政策表明了他们已彻底背离原先的立场。 20. deposit v. 存放；储蓄；使沉积 n. 存款；押金；沉淀物The lessee shall cash with guarantor as security for performance of the contract. 承租人将现金存放在保证人处，作为履约保证金。 21. depreciation n. 折旧；价值下降
29、The of the dollar can be directly linked to deterioration of the current account of the US balance of payments. 美元的贬值与美国的收支中经常项目的恶化有直接关系。 22. depression n. 萧条，不景气Begger-my-neibour policy is a policy adopted by many countries during the great of the 1930s. 以邻为壑的政策是30年代经济大萧条时期许多国家所采取的政策。 23. descripti
30、on n. 描述，形容；种类 We are exporters of cotton goods of various . 本公司是各种棉制品的出口商。24. devalue v./n. 贬值 Britain d its currency in 1994 by nearly 30%, so that the sterling moved from 4.03 dollar to 2.08 dollar. 1994年英国货币贬值几乎达30%，致使英镑兑换美元从4.03降到 2.08。25. difference n. 差别，差异；差额The in price is too large to brid
31、ge (over).价格差距太大，无法弥补。 26. direction n. 方向；指令；（pl.）用法说明We agree to your proposal at the of our home office in New York.按照纽约总公司的命令，我们接受你的建议。27. director n. 主管，主任；董事；导演This provision shall not apply to transfer of s qualification shares. 该条文不适用于转让董事的资格股。 28. discount n./v. （卖方给买方的）折扣，折价；贴现When the sel
32、ler gets the accepted draft, he can either hold it to maturity or it with the negotiating bank. 卖方收到已经承兑的汇票后，他可保留它直至到期，也可向议付行贴现。 29. dishonor n./v. 拒付（支票、汇票、票据等）We are surprised to learn that our draft for $ 8,000 clean collection has been ed.我们惊讶地获悉8000美元的托收光票被拒付了。30. disinflation n. 反通货膨胀 31. disp
33、lay v./n. 展览，陈列；展销；显示 The company agrees to build facilities and rooms for the of the merchandise.公司同意增添各项设备和房间作为商品陈列之用。32. dissolution n. 解除（契约）；解散 33. distrain n. 为抵债而扣押 34. distribute v. 分发，分配；分布As we are among the leading department stores in that region, your light industrial products can be ea
34、sily d there. 由于我们是那地区最大的百货公司之一，因此你方轻工业品极易在那里销售。 35. distribution n. 分发，分配；分布The company is willing at the operators request to join in creating a new outlet for the . 公司愿意应经营者的请求共同为经销业务开辟一条新销路。36. dividend n. 股利，股息，红利Profits of the Joint Stock Company shall be distributed as s to the shareholders.
35、股份公司的利润应作为红利分配给股东。 37. docking n. 扣工资 38. dole n. 失业救济 The number of people on the increased because of the depression. 由于经济不景气，领取失业救济的人增加了。 39. downpayment n. 预付定金；分期付款 They saved up enough to make a on a new lounge suite.他们储够了分期付款购买一套起居室新家具的首期金额。 40. draft n. 草稿，草图；汇票 v. 起草You may get money from P
36、aris to Rome by if you need. 如果你需要，你可以汇票方式把钱从巴黎调拨到罗马。 41. drawback n. 收回税款，退税 Drawback schemes can allow for the remission or , of import charges levied on imports that are consumed in the production of the exported product. 退税计划允许对出口产品生产所消耗的进口征收的进口费用进行减征或退税。 42. drawing n. 图画，图样，素描；提款；提存The negotia
37、ting bank is to advise all s under this credit by telex to the establishing bank. 议付行须将本信用证项下的一切提款用电传通知开证行。 43. due a. 预定的；应付的；到期的；应有的We have received the remittance, but have to point out that 600 US dollars is still . 我们已收到汇款，但必须指出还应支付我们600美元。 44. dump v. 倾倒；倾销 A product is to be considered as bei
38、ng ed, i.e., introduced into the commerce of another country at less than its normal value. 如果某产品以低于正常价格进入另一国商业领域，即被视为倾销。45. duty n. 职责；义务；税If you are in the entrepot trade and re-export goods, you can get back the you paid when you imported. 如果你经营转口贸易或再出口货物，你可拿回进口时所付关税。 E1. earnings n. （常 pl.）收入，收益
39、；利润 What are your take-home after tax and deductions?除去税额和其他扣除的费用外，你的纯收入有多少？ 2. economics n. 经济学The of national growth are of the greatest importance to all modern governments.国家的经济增长对所有的现代政府而言都是至关重要的。3. economy n. 经济；节约；经济情况，经济制度 In most developed economies cash and cheques are generally acceptable
40、 means of payment for transactions.在大多数经济发达的国家，现金和支票是被广泛接受的支付交易的手段。4. embezzle v. 贪污，盗用；挪用（公款、公物等）She d several thousand dollars and was fired by her company.她贪污了数千美元，被公司解雇了。 5. employ v. 雇用；使用 Outside the factory we mens minds in two principal ways: as founts of knowledge and as makers of decisions
41、.在工厂之外，我们以两种主要形式利用人的智能作为知识的源泉和作为决策者。 6. employee n. 雇员 The car factory has 1000 s. 那家汽车厂有1000名员工。 7. employment n. 雇用；职业；使用OECD promotes policies to achieve economic growth, , a high standard of living in member countries, and improvements in world trade.经济合作与发展组织的目标是促进成员国经济增长，增加就业，提高生活水平和促进世界贸易的发展。
42、 5. endorse n. （支票、汇票等）背书，背署；批注；赞成，同意The customary letter of credit calls for “a full set on board ocean bills of lading to order of shipper, blank d”.通常的信用证要求“凭托运人指示空白背书的全套已装船海运提单”。6. endorsee n. 被背书人 7. endorsement n. 背书（支票、汇票等）；签名；保险批单 If a blank is made, the holder of the B/L has the right to ta
43、ke delivery of the goods.假如做了空白背书，提单持有人就有权提货。 8. endorser n. 背书人 We hereby agree with the drawers, s and bona fide holders of drafts drawn under and in compliance with the terms of this credit that such drafts will be duly honoured on presentation to the drawee.我行在此向汇票的出票人、背书人及合法持有人表示同意，凡根据本证规定的条件开具的汇票在提交付款人时即将照付。 9. enter v. 进入；加入；登记，报名；过账；报关Only economic transactions between domestic and foreign residents are ed in