2022年MBA常见商务词汇及例解.docx

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1、精品学习资源MBA 常见商务词汇及例解A1. abatementn. 减（免）税，打折扣，冲销The purchaser shall not be entitled to any or reduction in the purchase price.购货人无权削减或降低购价；2. absorbv. 吸取；吸引 的留意力；吞并；兼并In the past 10 years, the company has gradually ed all its smaller rivals.10 年以来，该公司逐步吞并了全部比它小的竞争对手；3. acceptv. 接受；承认；认可；承兑（票据等）They s

2、hould the draft drawn upon them.他们应当承兑向他们开出的汇票；4. acceptancen. 接受，接纳；承认； （票据等的）承兑Shipment willbe made within15 days from of your order.接受订单后 15 天内交货；5. accommodationn. 住宿，膳宿；通融；贷款Buyer shall provide consultants at its own expense with , facilities and services to assist them workef fectively.买方应出资为顾

3、问供应膳宿、设施与服务，以便帮忙顾问有效地工作；6. accountn. 表达，说明；账目，账户v. 说明，说明（缘由等）The willbe used for payments under LC, collections and remittances.本帐户用于信用证、托收和汇款的结算；7. accountingn. 会计，会计学；借贷对比表He is expert in , the workof recording money paid, received, borrowed or owed.欢迎下载精品学习资源他熟知记录付款、收款、借入款或欠款的会计工作；8. actualsn. 现货

4、Allthe costs not recoverable under the fixed fee shall be reimbursed by you at .全部不能从固定费用中收回的成本应用你方以现货加以补偿；9. administrationn. 治理, 经营; 行政机关 ; 政府Some limitedcompanies have grown too large, with resulting difficultiesof .有些有限公司扩展太大，造成治理困难；10. adulterationn. 掺假; 劣等货 , 假货, 次品The government determined to

5、 crack down all dealings as consumers complains were heard everywh er e.由于消费者怨声载道，政府下决心治理全部的伪劣商品交易问题；11. advancev. 前进, 推动, 取得进展n. 前进, 进展; 预付款The cost of production willbe d tillthe products are sold out.产品售出前，生产成本是垫付的；12. advertisev. 为做广告We are doing our best to the sale of your commodities.我们正在尽力做广

6、告推销你方的产品；13. affiliaten. 附属公司；联营公司The parent firmusually provides its foreign withmanagerial expertise and technology.母公司通常为外国联营公司供应治理体会和技术；14. affixn. 附件, 附录v. 附贴, 盖章, 签署The representatives of both sides have ed their signature, and neither side may break the seals unilateral ly.双方代表已签封，任何一方不得单方启封；

7、15. aftermarketn.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；16. agencyn. 代理办处, 机构Collectionies are skilled in dealing withdifficultaccounts and obtaining overdue dollars.代收商行善于处理麻烦的帐户和收取过期货款；17. agentn. 代理人, 代理商As our , you can

8、not sell similar products for other manufactures, we must make these very clear.作为我们的代理，你不能销售其他厂商的同类产品，这一点必需讲得特殊清楚；18. aggregatea. 总的, 累积的 GNP 国民生产总值What were the company s earnings for the year of 1999. 公司 1999 年的总收入是多少？欢迎下载精品学习资源19. agreementn. 一样, 同意; 协议, 合同The two companies entered into an with

9、each other. 这两家公司订立了协议；20. alienationn. 转让, 让渡The profitupon is up to 10 percent of the total profits.让渡利润达到了总利润的10%；21. alienatorn. 转让人 , 让渡人22. alieneen. 受让人23. allocationn. 拨款（权） ; 支配The price system leads to the most efficient of resources.价格体制导致资源的正确支配；24. almsn. 救济金；捐款He scatters about as if h

10、e were rich. 他到处布施，俨然是个富翁；25. amendmentn. 修正；赔款We feel sure this LC willreach you in due course.我们信任信用证的修改书将会准时到达你方；26. amortizationn. 摊销；摊仍；分期偿付The loan from the bank willbe paid in plan of payment.银行的贷款将以分期付款的方式偿仍；27. amountn. 数量，数额，总v. 共计，等于The you reproposing would give you both a 25 percent hol

11、dingin the new company.你们建议的金额将使你俩拥有新公司25%的份额；28. annuityn. 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；29. applicationn. 请求，申请；应用I wrote five s for jobs, but didn gtet a single reply.我写了五份求职申请书，但一份答复也没有收到；30. applyv. 请求，申请，应用；适用The sum is to be ied to the payment of duty. 那笔钱是用来

12、交税的；31. appraisaln. 评判；估价，鉴定Bank s are usually slightlylower than the actuale market prices.银行的估价总是略低于市场价格；32. appreciatev. 观看；领会；评判；感谢；增值Houses in this 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；33. appreciationn. 鉴赏；升值，增值A country insternational trade position could be affect

13、ed by an of its currency.一个国家的外贸位置会由于其货币的增值而受影响；34. appropriaten.拨出（款项等） ；占用；挪用We have to profits from this sector to support the other. 我们必需从这个部门拨出些利润来资助另一部门；欢迎下载精品学习资源35. arbitragen.套利，套汇If the spot rate is higher in London,an dealer would quicklybuy dollars with pounds in New York a nd sell the d

14、ollars in London for pounds.假如伦敦的现汇率较高，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. arrearn.拖欠，欠款If the profits in one year are not sufficientto pay the dividend, the willbe paid from the profits of l ater 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. arrestmentn. 财产扣押，扣留38. articlen. 文章；条款；物件，商品；冠词Some s or commodit

15、ies 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；39. assessmentn. 评估；确定金额We dlike you to supply us with regular market s. 期望贵方为我们供应定期的市场评估；40. assessorn. 估量财产的人；确定税款的人41. assetn. （单项）财产（ pl.） 资产 account 资产账户 s in come 资产收益s settlement 资产决算Assets are the economic resourc

16、es of a business that can usefully be expressed in monetary terms.资产是企业可以有效地用货币来表示的经济资源；42. assignv. 指派, 指定; 支配, 过户; 转让Some counters in the department store were ed to the self-employedindividuals.百货商场的一些柜台转让给个体经营者；43. assignmentn. 支配, 指派; 支配的 任务; 布置的 作业; 转让No of the registered capital of a jointven

17、ture shall be made without the consent of the other parties t o the venture.合营者之注册资本如要过户必需经合营另一方同意；44. attorneyn. 代理人 , 被托付人The account is now in the hand of our s for collection.现在我公司正托付代理人去收这笔货款；45. auctionn./v. 拍卖The U.S. ed off some of its gold holdings at roughly 4 times that price.美国以 4 倍于此的价格

18、拍卖了其部分黄金；46. auditingn. 审计; 查账; 决算Auditingis the primaryactivityof the CPA. 查帐是注册会计师的一项主要活动；47. availn. 效益; 营业收入Alltheir efforts to expedite the fillingof the order have proved of little.他们为加快交付订货所做的努力收效甚微；48. averagen. 平均, 平均数 , 一般水平a. 平均的 , 中等的 , 平常的v. 平均为Consumer-priceinflationwas projectedto fal

19、lnext year toan of3.5%, after risingto 3.85 this yea r.欢迎下载精品学习资源消费品物价涨幅今年上升3.8% 后，估量明年下降平均值为3.5%；B1. bailn. 保释金 , 保释; 保释人The goods was taken away on of 3,000 dollars. 支付了 3 千美元后货被取走了；2. balancev. 使平稳 , 使收支平稳n. 天平; 平稳; 结存, 差额We have received your deposit, please send us the by the end of the month.

20、我们已收到你方订金，请在月底前将其余部分支付我方；3. ballooningn. 股票上涨 ; 非法操纵价格4. bann./v. 禁止, 禁令, 取缔Employees are ned from using company telephone for personal calls.禁止雇员因私使用公司电话；5. bankn. 银行; 岸, 堤It would be quite riskyif you put all your money into the same .假如你把全部收入都存入一家银行，风险是很大的；6. bank-billn. 钞票（美） banknote 英7. banker

21、n. 银行家A is a man who lends you an umbrella when the weather is fair, and takes it away from you when it rains.银行家是晴天借你伞，雨天把伞取走的人；8. bankingn. 银行业 ; 银行学Great changes have taken place in international system since 1997. 1997 年以来，国际银行业体制发生了翻天覆地的变化；9. bankruptn . 破产者v. 使破产a. 破产的The cost of defending the

22、 libel action almost ed the small magazine.为诽谤罪辩护的诉讼费几乎使这家小杂志社破产；10. bankruptcyn.破产There have been a sharp increase in in the last two years because of the sluggish economy.由于经济萧条，两年以来破产大事接连不断；11. bargainn. 交易; 廉价货v. 讨价仍价You willhave to with the dealer if you want a discount. 假如你想打折的话，你必需与商贩讨价仍价；12.

23、 bartern./v. 物物交换，以货易货，实物交易We willnever away our sovereignty for advanced technical know-how.我们绝不出卖主权来换取先进的技术学问；13. bearv. 忍耐; 承担; 生育; 结果实n. 熊；空头As a rule, the buyer ought to the charges of packing.包装费用通常由买方负担；14. bearern. 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

24、 100 dollars.请寄凭票取款的100 美元支票；15. bearisha. （行情）看跌的，卖空的The market had shrugged off the implicationof tighter US monetary conditions.欢迎下载精品学习资源市场已摆脱了因美国紧缩银根而引起的下跌风潮；16. beneficiarya. 受益人We willopen an irrevocable letter of credit withyour company as the .我们将以你公司为受益人开立一份不行撤销的信用证；17. bidv. 投标；出价，报价We ho

25、pe that you willbe able to allthe equipment as specified in the attached list.我们期望你方能按所列全部设备投报你方价格；18. biddern. （拍卖时的）出价人，报价人；投标人Several firms have tendered for the new road-buildingcontract, and the tender willgo to the lowest .几家公司参加了承建新大路项目的投标，索价最低者将中标19. billn. 账单，清单；钞票；票据We are accustomed to pa

26、ying by s at six months. 我们的惯例是以六个月的期票支付；20. bindern. 临时契约；装订工21. billionn. 十亿（美）， 万亿（英）Annual US militarysales to East Asia and the Pacific have been running at more than 3 dollars, but f ace strong competition from Europe and from local industries.美国每年对东亚及太平洋地区的军售始终在以每年30 多亿美元的规模进行， 但是面临着欧洲和当地工业的猛

27、烈竞争；22. blankn. 表格（美） form （英）a. 空白的The B/L is to be made out to order and endorsed.提单应当是空白抬头，空白背书；23. blank-noten. 空白支票24. boardn. 木板；伙食；董事会v. 上飞机（或船、车）Under FOB terms, the buyer shall pay all the expense which may be incurred after the goods are loaded on the carrying vessel.依据 FOB 贸易条件，买方应负担货物装上运

28、载船只以后可能发生的一切费用；25. bondn. 契约；债券；联结；监禁Bonds are, in essence, long-termnotes payable issued to a large number of lenders.债券实际上是向为数众多的出借人签发的长期应对票据；26. bondeda. 有担保的，保税的；抵押的We have put the damaged goods into a warehouse.我公司已将损耗货物运进保税仓库；27. bonusn. 额外津帖；奖金；红利Allstaff received a Christmas of 1,000 dollars

29、 for their hard-working.全体员工由于工作努力，都得到了1000 美元的圣诞节奖金；28. bookv. 预定（美） reserve（ 英）We ll your order and inquire for the shipping space now so that shipment can be effected within2 we eks.我们接受你方订单，现在就去联系订舱，以便两周内发运；29. bookingn. 订货；未交订货；记账Hotel s have fallen since the end of the tourist seasons.旅行季节终止以来

30、，旅社的预订量已下降；30. boomn. 高涨；富强，兴盛欢迎下载精品学习资源As there bseen a rapid growth in exports this year, our company is enjoying a sales at the moment.由于今年的出口增长很快，我们公司目前的销售额大增；31. borrowv. 借，借入The firmhave to heavily to repay its debts.那公司不得不借大量的钱来偿仍债务；32. borrowingn.借款，贷款The country is applying to the Internati

31、onal Monetary Fund for s of 1 billionSDRs.该国正在向国际货币基金组织申请十亿特殊提款权的借款；33. bottleneckn. 瓶颈；阻碍生产的卡脖子环节Technical professionals found out that there were serious s in the production line.技术人员发觉生产线上存在许多严肃的问题；34. brainstormv. 动脑筋，出想法，想方法，献计献策35. brandn. 商标，牌子v. 打烙印于 We ll have to the product differentlyin d

32、ifferent markets. 在不同的市场上我们必需使用不同的牌子；36. breakv. 打破；损坏；破坏；中断； （物价等）暴跌；倒闭n. （课间或工间）休息时间；破产；倒闭The pound broke, but the dollar and the franc remained stable.英镑贬值，但美元和法朗却保持平稳；37. break-evena. 保本的，不盈不亏的，得失相当的，收支相抵的v. 保本，不盈不亏，收支相抵Afterfive months of trading, the company broke even.经营 5 个月后，那家公司正好保本；38. br

33、okea. 破产的The inventor went because nobody would buy his machine.那个制造家破产了，由于没有人买他的机器；39. brokern. 经纪人We hereby employyou as our to bring about the sale of our company.特聘你为代理人，为我们公司推销产品；40. brokeragen. 经纪人（或中间人）业务；付给经纪人的手续费，佣金，回扣The firmaims to provide further services to companies and individuals.那家商

34、行的目标是向公司和个人供应进一步的经纪服务；41. bubblen. 高险投资；泡；水泡The country s economy burst a year ago and the slump in the market is showing no sign of improvin g.该国的泡沫经济一年前崩溃，萧条的市场现仍无转机；42. budgetn. 预算Costs of doing so come cheap when measured against an overall advertising .与全部的广告预算相比，这样做的代价是低廉的；43. bulk-cheapn. 薄利多

35、销44. bulln . 公牛；粗大的人；牛市，买空Lower interest rates are always 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-bearn. 多头，空头；牛市，熊市欢迎下载精品学习资源46. bullisha. 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；47. businessn. 商业，生意；事务We repleased to have concluded with you

36、 the on 500 tons of sesame seeds.我们很兴奋与你们成交了五百吨芝麻；48. by-lawn. 公司章程；细就，附就C1. callv. 称为；叫喊；打电话n. 喊叫；拜望；（一次）通话；付款要求（通知书）Each of the parties shall meet any for cash made by the Board of Directorsof the new Corporation.任何当事人应当中意新公司董事会提出的现金要求；2. calling cardn. 名片（美） visiting card （英）3. canvassern. 挨户推销商品

37、的推销员4. capacityn. 容量；才能；生产量Owing to heavy bookings, we have hardly any at present for additional orders.由于大量的订货，我们目前几乎无力再接新订单；5. capitaln. 首都；资本；大写字母a. 主要的，基本的；资本的The company has had a very profitableyear, but large sums have to be put aside to meet charges.公司今年已取得很大效益，但大量资金不得不储备起来以供资本应对款项之需；.6. cap

38、itationn. 人头税；按人头收费；按人运算7. cargon. 货物，船货Cargo handling willbe computerized in Shanghai next year.明年上海的货物装卸将实行运算机操作；8. carriagen. 马车；（铁路）客车车厢；运输，运费The actual cost of , storage and insurance shall be taken into consideration.应当考虑到运输、储备和保险的实际费用；9. cashn. 现金，现款v. 兑现，付现I don tlike extended credit. It tie

39、s up we could put to better use elsewhere.我不宠爱展期信用证；它套住资金，使我们无法更好地利用；10. cashiern. 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. ceilingn. 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；12. certificaten. 证（明）书；单据Thes

40、e three s establish a claim against you for qualitydiscrepancy.这三份证明书证明质量不符，所以我们向贵公司提出索赔；13. changev. 转变；兑换；更换n. 转变；零钱The s in the exchange rate are influenced by many politicaland economic factors.汇率的变动受许多政治和经济因素的影响；14. chargev. 控告；索价；充电n. 收费；费用；指控；充电We can be arranged provided you bear the additio

41、nals.欢迎下载精品学习资源假如你方愿承担追加的费用，那就可支配；15. checkv. 检查，核对；禁止n. 检查，核对；支票We shall very much appropriate it if you will at your end and make sure if all these 1,000 cartons ha ve been loaded.如你方能在你地核查并确定1000 箱货物是否已全部装运的话，我们将特殊感谢；16. cheque（美 : check） n. 支票We hope that by the end of this month we may receive

42、your for the full amount due.我们期望本月底前收到你方全部欠款的支票；17. circulatev. 循环；流通；流传The Textiles MonitoringBody shall the notificationto all members for their information.纺织品监督机构应当将这些通报散布全部成员，供其参考；18. circulationn. 循环；流传；流通；报刊等的发行（量）The new coins willbe put into beginning from Oct. 1.新辅币将从 10 月 1 日起开头流通；19. cl

43、aimv. 声称；要求；索赔n. 要求；主见，断言We shall send you commercial invoices, bills of lading and insurance certificates so that you can the g oods on a DP basis.我们将寄去商业发票、提单和保险凭证，以便你方能按付款交单方式提货；20. clausen. （合同）条款Please don tstimulate 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. clearancen.

44、甩卖；（在票据交换所）调剂借贷；交换票据等As they wish to effect a speedy , they are quoting you an extremely cutting price.由于他们想快速将货脱手，所以报给你方特殊低的价格；22. clientn. 当事人；顾客We would like you to give our s an allowance of 5% to encourage them to use this article.期望你方赐予我们客户5% 的折扣，以鼓励他们使用这种商品；23. closeda. 关闭的；停止营业的The gardens a

45、re to visitors in winter.公园冬季不接待游客；24. closedownn. 停业；倒闭25. C.O.D=cash on delivery n. 货到付款26. collapsev./n. 倒坍；崩溃；（价格）暴跌；倒闭，破产Many shipping businesses face this year because of uneconomic freight rate.今年许多船运公司因运费率不合算而面临倒闭；27. collectv. 收集；领取；收税，收账We have drawn you at sight a draft for the invoice value to be ed through the Bank of China.我们已按发票金额向你方开出即期汇票，由中国银行托收；28. collectionn. 收集；募捐；保藏品；收款，收账If you are unable to accept the wrong goods, we shall make arrangements for their .如你方不能接受错发的货物，我们将支配收回该货；