MBA 常見商務詞匯及例解(doc 15頁).doc

MBA 常見商務詞匯及例解A 1. abatement n.減（免）稅，打折扣，沖銷 The purchaser shall not be entitled to any or reduction in the purchase price. 購貨人無權減少或降低購價。 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年以來，該公司逐步吞并了所有比它小的競爭對手。 3. acceptv.接受；承認；認可；承兌（票據等） They should the draft drawn upon them. 他們應該承兌向他們開出的匯票。 4. acceptance n.接受，接納；承認；（票據等的）承兌 Shipment will be made within 15 days from of your order. 接受訂單后15天內交貨。 5. accommodation n.住宿，膳宿；通融；貸款 Buyer shall provide consultants at its own expense with , facilities and services to assist them work effectively. 買方應出資為顧問提供膳宿、設施與服務，以便協助顧問有效地工作。 6. accountn. 敘述，說明；賬目，賬戶 v.說明，解釋（原因等） The will be used for payments under LC, collections and remittances. 本帳戶用于信用證、托收和匯款的結算。 7.accountingn. 會計，會計學；借貸對照表 He is expert in , the work of recording money paid, received, borrowed or owed. 他精通記錄付款、收款、借入款或欠款的會計工作。 8. actuals n.現貨 All the costs not recoverable under the fixed fee shall be reimbursed by you at . 所有不能從固定費用中收回的成本應用你方以現貨加以補償。 9. administration n. 管理, 經營; 行政機關; 政府 Some limited companies have grown too large, with resulting difficulties of . 有些有限公司擴展太大，造成管理困難。 10. adulterationn.摻假; 劣等貨, 假貨, 次品The government determined to crack down all dealings as consumers complains were heard everywhere. 因為消費者怨聲載道，政府下決心治理所有的偽劣商品交易問題。 11. advance v. 前進, 推進, 取得進展 n. 前進, 進展; 預付款 The cost of production will be d till the products are sold out. 產品售出前，生產成本是墊付的。 12. advertisev. 為做廣告 We are doing our best to the sale of your commodities. 我們正在盡力做廣告推銷你方的產品。 13. affiliate n. 附屬公司；聯營公司 The parent firm usually provides its foreign with managerial expertise and technology. 母公司通常為外國聯營公司提供管理經驗和技術。 14. affix n.附件, 附錄 v. 附貼, 蓋(章), 簽署 The representatives of both sides have ed their signature, and neither side may break the seals unilaterally. 雙方代表已簽封，任何一方不得單方啟封。 15. aftermarketn. 后繼市場; 零件市場 Our director of the marketing department believes that the for these goods is firm. 我們的市場部經理認為這些商品的后繼市場堅挺。 16. agencyn.代理(辦)處, 機構 Collection ies are skilled in dealing with difficult accounts and obtaining overdue dollars. 代收商行善于處理棘手的帳戶和收取過期貨款。 17. agentn.代理人, 代理商 As our , you cannot sell similar products for other manufactures, we must make these very clear. 作為我們的代理，你不能銷售其他廠商的同類產品，這一點必須講得非常清楚。 18. aggregatea.總的, 累積的 GNP國民生產總值 What were the companys earnings for the year of 1999? 公司1999年的總收入是多少？ 19. agreementn.一致, 同意; 協議, 合同 The two companies entered into an with each other. 這兩家公司訂立了協議。 20. alienationn.轉讓, 讓渡 The profit upon is up to 10 percent of the total profits. 讓渡利潤達到了總利潤的10%。 21. alienatorn.轉讓人, 讓渡人 22. alieneen.受讓人 23. allocationn. 撥款（權）; 分配 The price system leads to the most efficient of resources. 價格體制導致資源的最佳分配。 24. alms n.救濟金；捐款 He scatters about as if he were rich. 他到處布施，儼然是個富翁。 25. amendmentn.修正；賠款 We feel sure this LC will reach you in due course. 我們相信信用證的修改書將會及時到達你方。 26. amortization n. 攤銷；攤還；分期償付 The loan from the bank will be paid in plan of payment. 銀行的貸款將以分期付款的方式償還。 27. amount n.數量，數額，總v.共計，等于 The youre proposing would give you both a 25 percent holding in the new company. 你們建議的金額將使你倆擁有新公司25%的份額。 28. annuity n.年金；養(yǎng)老金 Our bank does not issue any forms of bonds. 我行不發(fā)行任何形式的年金債券。 29. applicationn.請求，申請；應用 I wrote five s for jobs, but didnt get a single reply. 我寫了五份求職申請書，但一份答復也沒有收到。 30. applyv.請求，申請，應用；適用 The sum is to be ied to the payment of duty. 那筆錢是用來交稅的。 31. appraisaln.評價；估價，鑒定 Bank s are usually slightly lower than the actuale market prices. 銀行的估價總是略低于市場價格。 32. appreciatev.欣賞；領會；評價；感激；增值 Houses in this area have all ed since the new road was built.自從新路修好后，該區(qū)的房產都增值了。 33. appreciationn.鑒賞；升值，增值 A countrys international trade position could be affected by an of its currency. 一個國家的外貿地位會因為其貨幣的增值而受影響。 34. appropriaten.撥出（款項等）；占用；挪用 We have to profits from this sector to support the other. 我們必須從這個部門撥出些利潤來資助另一部門。 35. arbitragen.套利，套匯 If the spot rate is higher in London, an dealer would quickly buy dollars with pounds in New York and sell the dollars in London for pounds. 如果倫敦的現匯率較高，套匯者就會趕快在紐約用英鎊買進美元，然后在倫敦賣出美元，買進英鎊。 36. arrearn.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. 假如當年的利潤不夠支付紅利，未付清部分將由下年度支付。 37. arrestmentn.財產扣押，扣留 38. articlen.文章；條款；物件，商品；冠詞 Some s or commodities may be actually shipped before an entry is submitted. 有些貨物或商品在報關之前可能實際上已經裝運。 39. assessmentn.評估；確定金額 Wed like you to supply us with regular market s. 希望貴方為我們提供定期的市場評估。 40. assessor n.估計財產的人；確定稅款的人 41. assetn. （單項）財產 （pl.）資產 account資產賬戶s in come資產收益 s settlement資產決算 Assets are the economic resources of a business that can usefully be expressed in monetary terms. 資產是企業(yè)可以有效地用貨幣來表示的經濟資源。 42. assign v.指派, 指定; 分配, 過戶; 轉讓 Some counters in the department store were ed to the self-employed individuals. 百貨商場的一些柜臺轉讓給個體經營者。 43. assignmentn.分配, 指派;(分配的)任務;(布置的)作業(yè); 轉讓 No of the registered capital of a joint venture shall be made without the consent of the other parties to the venture. 合營者之注冊資本如要過戶必須經合營另一方同意。 44. attorneyn.代理人, 被委托人 The account is now in the hand of our s for collection. 現在我公司正委托代理人去收這筆貨款。 45. auctionn./v.拍賣 The U.S. ed off some of its gold holdings at roughly 4 times that price. 美國以4倍于此的價格拍賣了其部分黃金。 46. auditingn.審計; 查賬; 決算 Auditing is the primary activity of the CPA. 查帳是注冊會計師的一項主要活動。 47. avail n.效益; 營業(yè)收入 All their efforts to expedite the filling of the order have proved of little . 他們?yōu)榧涌旖桓队嗀浰龅呐κ招跷ⅰ?48. average n.平均, 平均數, 一般水平 a.平均的, 中等的, 平常的v.平均為 Consumer-price inflation was projected to fall next year to an of 3.5%, after rising to 3.85 this year. 消費品物價漲幅今年上升3.8%后，預計明年下降平均值為3.5%。 B 1. bailn.保釋金, 保釋; 保釋人 The goods was taken away on of 3,000 dollars. 支付了3千美元后貨被取走了。 2. balancev.使平衡, 使收支平衡 n.天平; 平衡; 結存, 差額 We have received your deposit, please send us the by the end of the month. 我們已收到你方訂金，請在月底前將其余部分支付我方。 3. ballooningn.股票上漲; 非法操縱價格 4. bann./v.禁止, 禁令, 取締 Employees are ned from using company telephone for personal calls. 禁止雇員因私使用公司電話。5. bankn.銀行; 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銀行，風險是很大的。 6. bank-bill n. 鈔票（美） banknote (英) 7. banker n.銀行家 A is a man who lends you an umbrella when the weather is fair, and takes it away from you when it rains. 銀行家是晴天借你傘，雨天把傘取走的人。 8. banking n.銀行業(yè); 銀行學 Great changes have taken place in international system since 1997. 1997年以來，國際銀行業(yè)體制發(fā)生了翻天覆地的變化。 9. bankruptn.破產者 v. 使破產a.破產的 The cost of defending the libel action almost ed the small magazine. 為誹謗罪辯護的訴訟費幾乎使這家小雜志社破產。 10. bankruptcyn.破產 There have been a sharp increase in in the last two years because of the sluggish economy. 因為經濟蕭條，兩年以來破產事件接連不斷。 11. bargainn.交易; 便宜貨v. 討價還價 You will have to with the dealer if you want a discount. 如果你想打折的話，你必須與商販討價還價。 12. bartern./v.物物交換，以貨易貨，實物交易 We will never away our sovereignty for advanced technical know-how. 我們絕不出賣主權來換取先進的技術知識。 13. bear v.忍受; 承擔; 生育; 結(果實) n.熊；空頭 As a rule, the buyer ought to the charges of packing. 包裝費用通常由買方負擔。 14. bearern.持票(指支票、票據、匯票、等)人；帶信人，持信人 a. （持票人）可轉讓的；開給持票人的 Please send a cheque payable to for 100 dollars. 請寄憑票取款的100美元支票。 15. bearisha. （行情）看跌的，賣空的 The market had shrugged off the implication of tighter US monetary conditions. 市場已擺脫了因美國緊縮銀根而引起的下跌風潮。 16. beneficiarya.受益人 We will open an irrevocable letter of credit with your company as the . 我們將以你公司為受益人開立一份不可撤銷的信用證。 17. bidv.投標；出價，報價 We hope that you will be able toall the equipment as specified in the attached list. 我們希望你方能按所列全部設備投報你方價格。 18. bidder n. （拍賣時的）出價人，報價人；投標人 Several firms have tendered for the new road-building contract, and the tender will go to the lowest . 幾家公司參加了承建新公路項目的投標，索價最低者將中標 19. billn.賬單，清單；鈔票；票據 We are accustomed to paying by s at six months. 我們的慣例是以六個月的期票支付。 20. bindern.臨時契約；裝訂工 21. billion n. 十億（美）， 萬億（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 local industries. 美國每年對東亞及太平洋地區(qū)的軍售一直在以每年30多億美元的規(guī)模進行，但是面臨著歐洲和當地工業(yè)的激烈競爭。 22. blank n.表格（美） form（英）a. 空白的 The B/L is to be made out to order and endorsed. 提單應該是空白抬頭，空白背書。 23. blank-noten.空白支票 24. boardn.木板；伙食；董事會 v.上飛機（或船、車） Under FOB terms, the buyer shall pay all the expense which may be incurred after the goods are loaded on the carrying vessel. 按照FOB貿易條件，買方應負擔貨物裝上運載船只以后可能發(fā)生的一切費用。 25. bond n.契約；債券；聯結；監(jiān)禁 Bonds are, in essence, long-term notes payable issued to a large number of lenders. 債券實際上是向為數眾多的出借人簽發(fā)的長期應付票據。 26. bondeda.有擔保的，保稅的；抵押的 We have put the damaged goods into a warehouse. 我公司已將損傷貨物運進保稅倉庫。27. bonus n.額外津帖；獎金；紅利 All staff received a Christmas of 1,000 dollars for their hard-working. 全體員工因為工作努力，都得到了1000美元的圣誕節(jié)獎金。 28. book v. 預定（美） reserve（英） Well your order and inquire for the shipping space now so that shipment can be effected within 2 weeks. 我們接受你方訂單，現在就去聯系訂艙，以便兩周內發(fā)運。 29. booking n.訂貨；未交訂貨；記賬 Hotel s have fallen since the end of the tourist seasons. 旅游季節(jié)結束以來，旅館的預訂量已下降。 30. boomn.高漲；繁榮，興旺 As theres been a rapid growth in exports this year, our company is enjoying a sales at the moment. 因為今年的出口增長很快，我們公司目前的銷售額大增。 31. borrowv.借，借入 The firm have to heavily to repay its debts. 那公司不得不借大量的錢來償還債務。 32. borrowingn.借款，貸款 The country is applying to the International Monetary Fund for s of 1 billion SDRs. 該國正在向國際貨幣基金組織申請十億特別提款權的借款。 33. bottleneckn.瓶頸；妨礙生產的卡脖子環(huán)節(jié) Technical professionals found out that there were serious s in the production line. 技術人員發(fā)現生產線上存在許多嚴重的問題。 34. brainstormv.動腦筋，出主意，想辦法，獻計獻策 35. brand n.商標，牌子v.打烙印于 Well have to the product differently in different markets. 在不同的市場上我們必須使用不同的牌子。 36. break v.打破；損壞；破壞；中斷；（物價等）暴跌；倒閉 n. （課間或工間）休息時間；破產；倒閉 The pound broke, but the dollar and the franc remained stable. 英鎊貶值，但美元和法朗卻保持平穩(wěn)。 37. break-evena.保本的，不盈不虧的，得失相當的，收支相抵的 v.保本，不盈不虧，收支相抵 After five months of trading, the company broke even. 經營5個月后，那家公司正好保本。 38. broke a.破產的 The inventor went because nobody would buy his machine. 那個發(fā)明家破產了，因為沒有人買他的機器。 39. brokern.經紀人 We hereby employ you as our to bring about the sale of our company. 特聘你為代理人，為我們公司推銷產品。 40. brokeragen.經紀人（或中間人）業(yè)務；付給經紀人的手續(xù)費，傭金，回扣 The firm aims to provide further services to companies and individuals. 那家商行的目標是向公司和個人提供進一步的經紀服務。 41. bubblen.高險投資；泡；水泡 The countrys economy burst a year ago and the slump in the market is showing no sign of improving. 該國的泡沫經濟一年前崩潰，蕭條的市場現仍無轉機。 42. budgetn. 預算 Costs of doing so come cheap when measured against an overall advertising . 與全部的廣告預算相比，這樣做的代價是低廉的。 43. bulk-cheapn.薄利多銷 44. bulln.公牛；粗壯的人；牛市，買空 Lower interest rates are always a factor for the stock market. 較低的利息率往往是股票行市看好的因素。 45. bull-bearn.多頭，空頭；牛市，熊市 46. bullisha.股票行情看漲；物價上漲 He is about the future of the Single European Market. 他對歐洲統一大市場的前景很樂觀。 47. businessn. 商業(yè)，生意；事務 Were pleased to have concluded with you the on 500 tons of sesame seeds. 我們很高興與你們成交了五百噸芝麻。 48. by-lawn.公司章程；細則，附則 C 1.call v.稱為；叫喊；打電話n. 喊叫；訪問；（一次）通話；付款要求（通知書） Each of the parties shall meet any for cash made by the Board of Directors of the new Corporation. 任何當事人應當滿足新公司董事會提出的現金要求。 2. calling card n. 名片（美） visiting card （英） 3. canvassern.挨戶推銷商品的推銷員 4.capacityn.容量；能力；生產量 Owing to heavy bookings, we have hardly any at present for additional orders. 由于大量的訂貨，我們目前幾乎無力再接新訂單。 5.capitaln.首都；資本；大寫字母 a.主要的，基本的；資本的 The company has had a very profitable year, but large sums have to be put aside to meet charges. 公司今年已取得很大效益，但大量資金不得不儲備起來以供資本應付款項之需。. 6.capitationn.人頭稅；按人頭收費；按人計算 7.cargon.貨物，船貨 Cargo handling will be computerized in Shanghai next year. 明年上海的貨物裝卸將實行計算機操作。 8. carriagen.馬車；（鐵路）客車車廂；運輸，運費 The actual cost of , storage and insurance shall be taken into consideration. 應當考慮到運輸、存儲和保險的實際費用。 9. cashn.現金，現款 v. 兌現，付現 I dont like extended credit. It ties up we could put to better use elsewhere. 我不喜歡展期信用證。它套住資金，使我們無法更好地利用。 10. cashier n.出納員 Mary has been a in that bank for about ten years. 瑪麗在那家銀行當出納員已大約十年了。 11. ceilingn.天花板；（規(guī)定價格、工資等的）最高限額（價） The OPEC members have tried to put a on oil production. 石油輸出國組織成員正試圖對石油生產制訂一個最高限額。 12. certificaten.證（明）書；單據 These three s establish a claim against you for quality discrepancy. 這三份證明書證實質量不符，所以我們向貴公司提出索賠。 13. changev.改變；兌換；更換n.改變；零錢 The s in the exchange rate are influenced by many political and economic factors. 匯率的變動受許多政治和經濟因素的影響。 14. chargev.控告；索價；充電 n. 收費；費用；指控；充電 We can be arranged provided you bear the additional s. 假如你方愿承擔追加的費用，那就可安排。 15. check v. 檢查，核對；制止 n.檢查，核對；支票 We shall very much appropriate it if you will at your end and make sure if all these 1,000 cartons have been loaded. 如你方能在你地核查并確定1000箱貨物是否已全部裝運的話，我們將非常感激。 16. cheque（美: check）n.支票 We hope that by the end of this month we may receive your for the full amount due. 我們希望本月底前收到你方全部欠款的支票。 17. circulatev.循環(huán)；流通；流傳 The Textiles Monitoring Body shall the notification to all members for their information. 紡織品監(jiān)督機構應當將這些通報散布所有成員，供其參考。 18. circulationn.循環(huán)；流傳；流通；報刊等的發(fā)行（量） The new coins will be put into beginning from Oct. 1. 新輔幣將從10月1日起開始流通。 19. claimv.聲稱；要求；索賠n. 要求；主張，斷言 We shall send you commercial invoices, bills of lading and insurance certificates so that you can the goods on a DP basis. 我們將寄去商業(yè)發(fā)票、提單和保險憑證，以便你方能按付款交單方式提貨。 20. clause n. （合同）條款 Please dont stimulate in your LC any s that are not agreed upon. 請不要在信用證中提出未經雙方同意的條款。 21. clearancen.甩賣；（在票據交換所）調節(jié)借貸；交換票據等 As they wish to effect a speedy , they are quoting you an extremely cutting price. 由于他們想迅速將貨脫手，所以報給你方特別低的價格。 22. clientn.當事人；顧客 We would like you to give our s an allowance of 5% to encourage them to use this article. 希望你方給予我們客戶5%的折扣，以鼓勵他們使用這種商品。 23. closed a.關閉的；停止營業(yè)的 The gardens are to visitors in winter. 公園冬季不接待游客。24. closedownn.停業(yè)；倒閉 25. C.O.D(=cash on delivery)n. 貨到付款 26. collapse v./n.倒坍；崩潰；（價格）暴跌；倒閉，破產 Many shipping businesses face this year because of uneconomic freight rate. 今年許多船運公司因運費率不合算而面臨倒閉。 27. collectv. 收集；領取；收稅，收賬 We have drawn you at sight a draft for the invoice value to be ed through the Bank of China. 我們已按發(fā)票金額向你方開出即期匯票，由中國銀行托收。 28. collectionn.收集；募捐；收藏品；收款，收賬 If you are unable to accept the wrong goods, we shall make arrangements for their . 如你方不能接受錯發(fā)的貨物，我們將安排收回該貨。 29. commercen.商業(yè)；貿易 Chinas national economy is developing fast because of its with other countries. 由于同其他國家的貿易往來，中國的國民經濟發(fā)展迅速。 30. commerciala.商業(yè)的，商務性的 n. 商業(yè)廣告 Payment by LC is our usual practice. 按信用證付款是我們的商業(yè)慣例。 31. commissionn.委員會；傭金；手續(xù)費；授權；代辦；委托 We are confid