商务词汇

商务英语词汇

abandon a claim 放弃索赔 abandon 委付;放弃

abandon as unsalvageable 无法抢救而放弃 abandon option 放弃期权 abandon property 废弃财产 abandon rate 挂断率 abate a price 降价 abatement 冲消;折扣 abdication 放弃权利

abide by the contract 遵守合同

ability of bearing taxation 负税能力 ability of the subject of pay 纳税能力 ability-to-pay principle 负税能力原则 ability to communicate 交流能力 abject poverty 赤贫 able-adult 壮丁

abnormal depreciation 特别折旧 abnormal profit 超额利润 abnormal risk 特殊风险

abnormal spoilage 非正常破损 abode 营业所;住所 abolish 废除;取消 abortive 不能

aboriginal cost 原始成本 above market 高于市价 above par 超出面值

above-the-line expenditure 经常预算支出 above par value 高与平价 abrasion 磨损

absence of consideration 缺对价 absent from work 缺勤;旷工 absenteeism 旷工;缺勤

absolute acceptance 无条件承兑

absolute advantage 绝对利益;绝对优势 absolute assignment 绝对转让

absolute availabilities of imports 绝对进口供应额 absolute endorsement 无条件背书 absolute interest 绝对产权;绝对利益 absolute quotas 绝对配额 absolute spread 绝对差额

absolute warranty of sea-worthiness 绝对适航保证 absolve 豁免;免除

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absorbed costs 归入成本;已分摊成本 absorbed declination 以分摊跌价差额 absorbed expenses 以分摊费用 absorption account 费用分摊帐户 abstaining 弃权 abstention 弃权

abstract title 产权说明

academic intelligence 学术方面的才智 academic interests 学术界

academic smarts 学术方面的才能 accelerated learning 速成学习 accept 承兑

accelerated depreciation allowance 加速折旧扣除 acceptance commission 承兑手续费 acceptance credit 承兑信用 acceptance draft 承兑汇票 acceptance financing 承兑融资 acceptance sampling 验收抽样 access 使用;享用权;进入 access fee 使用费

accession to the WTO 加入世界贸易组织 accessories 装饰品;首饰;衣饰

accessory apartment 附属房(个人独立住宅中供出租的多余房屋) accident frequency rate 意外伤亡事故频率(按每百万工作小时计) accident report book 事故记事本

accommodation 适应性调节;(应急的)短期贷款 accommodation address 临时通信地址 account 帐户;客户,生意往来关系 accountability 会计责任 accountable 负会计责任的 accountancy 会计工作(专业) accounting 会计学

account control 会计控制

account of payments 支出帐户 account of receipts 收入帐户 accommodation bill 融资票据 accounts 账目

accounts manager 会计部经理 accounts payable 应付账款 accounts receivable 应收账款 accounts in debit 借项账户 account convention 会计惯例 account current 往来账户 account dealing 记账交易

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account of payable 应付账款 account purchase 赊购

account receivable 应收账款 accountantship 会计道德 accrual 增加额

accrued assets 应计资产 accrued dividend 应计股利 accrued depreciation 应计折旧 accrued expense 应计费用 accrued interest 待付利息

accrued payables 应计未付款项 accrued taxes 应计税款

accumulated deficit 累计亏损

accumulated depreciation 累计折旧 accumulation of capital 资本积累 achieve 获得；实现；达到

achievable 切实可行的；可达到的

Achilles’ heel 原意为阿基里斯的脚踵，引申为致命弱点 acid test 决定性的考验

acknowledgement of liability 承认债务 acquiescence 默许，默认

acquired surplus 既得盈余滚动

acquired right 既得利益；既得权益 acquiring corporation 收买股权公司 acquisition 收购；兼并 acquisition costs 购置成本

across－the－board 全面；全体 across the UK 横跨英国 act of God 天灾；不可抗力 action at law 法律诉讼

action figure （仿真）玩具人；活动人 action item 畅销货 active assets 流动资产

active balance of payments 国际收支顺差 active capital 流动资本 active demand 旺盛需求 activewear 运动服

activity 经营项目；经营业务 actual depreciation 实际折旧 actual dishonor 拒绝承兑 actual liabilities 实际负债 actual quotation 暗盘 actual rate 实际汇率

actual solvency 实际偿付能力

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actuals 现货；实际数字（相对于估计的数目） actuary 精算师

adaptation 重新打造以适应，本土化 add－on （also peripheral） 随机附件 add value tax 增值税

added items of expenditure 追加支出 adding to a position 增加头寸 additional assured 附加被保险人 additional benefit 附加利益

Additional Benefit Funding 附加福利基金（专款） additional budget 追加预算 additional charge 附加费 additional clause 附加条款

additional collateral 附加担保品

additional commitments 追加的承诺；追加的投资 additional conditions 附加条件

additional cost 额外费用；追加费用 additional finance 额外资金 additional freight 附加运费 additional margin 追加保证金 additional outlay 额外开支

additional paid－in capital 额外实际资本 additional premium 附加保险费 additional protocol 附加议定书 additional tax 追加税 address 满足（需求）；发表演说；向??汇报；处理 address book 通讯簿

addressing machine 通讯地址打印机 adjoining bedroom （两间毗连的）套间 adjudicate a dispute 裁决争端

adjudication of bankruptcy 宣告破产 adjunct accounts 增价账户 adjustable peg 可调固定汇率 adjustable policy 可调整保险单 adjustable premium 可调整保险费

adjustable rate preferred stock（ARP）可调整股息率的优先股 adjusted CD rate 可调整存款单利率 adjusted C.I.F. price 调整的到岸价 adjusted selling price 调整后的销售价 adjuster 理算师

adjustment costs 理算费用 adman 广告掮客

administered price 管制价格

administration charges 行政管理费

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administration fees 行政管理费 administrative 行政的；管理的

administrative expenses 行政管理费用 administrator 行政主管；行政管理人员 admissible assets 可税资产 admission temporaire 免税进口 admit to bail 准许交保

adult day－care center 成人日托服务中心 adulterant 伪劣商品

adulterated goods 冒牌货 advance 预付款；垫款

advance against collateral 需要担保的贷款 advance against goods 商品抵押的预付款 advance corporation tax 公司预付税 advance allocation 预付拨款 advance by overdraft 透支

advance capital for business 垫本 advance deposits 进口保证金 advance of royalties 预付版税 advance payment 预付款 advance publicity 前期宣传 advance remittance 预付汇款

advance reservation clerk 客房预订接待员 advanced charge 已预付的费用 advanced orders 预订货量 advancement 进步 advantageous 有利的 adventure 投机买卖

adversarial relationship 长期敌对关系，长期关系紧张 adverse exchange 逆汇

adverse trade balance 入超；贸易逆差 advertisement 广告 advertising 登广告

advertising agency 广告公司 advertising business 广告业

advertising campaign 广告宣传活动

advertising consultancy business 广告咨询公司 advertising selection 广告甄选（法） advertising service 广告业务 ad agent 广告代理商 ad craft 广告业者

ad referendum contract 草约 ad solicitor 广告掮客

ad valorem duty 从价关税

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