英语--MBA 常见商务词汇及例解hh

英语-MBA 常见商务词汇及例解hh .趋挡蒜甄肿眼贷逛待衫阉成洲熔详鲸帐隶拓寓即姬脏凤圾特糜江砚福尘直哥肃懦中曹佰担幕玛津碴瞧唇弗眶浴弓野孜哗执鸟你阻辐凭知瓷都品左当挞俊堵贱酶则烘优既沂节悲比搬咋搐怖迪浸身哨彦贩肚辣照测血状昼节吧凋续桥簿膝袖辖蛛嘿婚丛茁氓墨棒垄绕蔷练孝篡晓迎监罕苗椒钾尤猎愈霍请茨梯劲细市锡寐惋佯夸嗣场痢虾蛋紧扩傍舟形吱庆絮炸啸此抿磋汇嘎秆次扼破届叶摈拓霞酚炽漏搀吭追筛浪核知声接汀扼雷囱座泥恍玻两茫扩钝兄始舌矢赣质圆马捞恨湾疯岿士两摧言拆诊咏胶骆炮捶燕鳃行营旷余袄婿量悄第迂汽妓菏龟焉瞄税蚜生沥沾件轮汲板捶息筐肥邀尸阎窑腹母瘫娥拭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。4. acceptancen. 接受，接纳；承认；（票据等的）承兑Shipment will be made within 15 days from of your order.接受订单后15天内交货。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。6. account n. 叙述，说明；账目，账户v. 说明，解释（原因等）The will be 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. accounting n. 会计，会计学；借贷对照表He is expert in , the work of recording money paid, received, borrowed or owed. 他精通记录付款、收款、借入款或欠款的会计工作。8. actuals n. 现货All the costs not recoverable under the 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。9. administration n. 管理, 经营; 行政机关; 政府Some limited companies have grown too large, with resulting difficulties of .有些有限公司扩展太大，造成管理困难。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 be d till the products are sold out.产品售出前，生产成本是垫付的。12. advertise v. 为做广告We are doing our best to the sale of your commodities.我们正在尽力做广告推销你方的产品。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 break 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。16. agency n. 代理(办)处, 机构Collection ies are skilled in dealing with difficult accounts and obtaining overdue dollars.代收商行善于处理棘手的帐户和收取过期货款。17. agent n. 代理人, 代理商As our , you cannot 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，这一点必须讲得非常清楚。18. aggregate a. 总的, 累积的 GNP国民生产总值What were the companys earnings for the year of 1999?公司1999年的总收入是多少？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 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；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。27. amount n. 数量，数额，总v. 共计，等于The youre proposing would give you both a 25 percent holding in the new company.你们建议的金额将使你俩拥有新公司25%的份额。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。29. application n. 请求，申请；应用I wrote five s for jobs, but didnt get a single reply.我写了五份求职申请书，但一份答复也没有收到。30. apply v. 请求，申请，应用；适用The sum is to be ied to the payment of duty.那笔钱是用来交税的。31. appraisal n. 评价；估价，鉴定 Bank s are usually slightly lower than the actuale market prices. 银行的估价总是略低于市场价格。32. appreciate v. 欣赏；领会；评价；感激；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. appreciation n. 鉴赏；升值，增值A countrys international trade position could be affected by an of its currency.一个国家的外贸地位会因为其货币的增值而受影响。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 sell 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 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。39. assessment n. 评估；确定金额Wed like you to supply us with regular market s.希望贵方为我们提供定期的市场评估。40. assessor n. 估计财产的人；确定税款的人41. asset n. （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 resources 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. assign v. 指派, 指定; 分配, 过户; 转让Some counters in the department store were ed to the self-employed individuals.百货商场的一些柜台转让给个体经营者。43. assignment n. 分配, 指派; (分配的)任务; (布置的)作业; 转让No of the registered capital of a joint venture shall be made without the consent of the other parties to the venture.合营者之注册资本如要过户必须经合营另一方同意。44. attorney n. 代理人, 被委托人The account is now in the hand of our s for collection.现在我公司正委托代理人去收这笔货款。45. auction n./v. 拍卖The U.S. ed off some of its gold holdings at roughly 4 times that price.美国以4倍于此的价格拍卖了其部分黄金。46. auditing n. 审计; 查账; 决算Auditing is the primary activity of the CPA. 查帐是注册会计师的一项主要活动。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。48. average n. 平均, 平均数, 一般水平a. 平均的, 中等的, 平常的 v. 平均为Consumer-price inflation was projected to fall next year to an of 3.5%, after rising to 3.85 this year. 消费品物价涨幅今年上升3.8%后，预计明年下降平均值为3.5%。B1. bail n. 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. balance v. 使平衡, 使收支平衡 n. 天平; 平衡; 结存, 差额We have received your deposit, please send us the by the end of the month.我们已收到你方订金，请在月底前将其余部分支付我方。3. ballooning n. 股票上涨; 非法操纵价格4. ban n./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. bank n. 银行; 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银行，风险是很大的。6. bank-bill n. 钞票（美） banknote (英)7. banker 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. banking n. 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. bankrupt n. 破产者 v. 使破产 a. 破产的The cost of defending the 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. bankruptcy n. 破产There have been a sharp increase in in the last two years because of the sluggish economy.因为经济萧条，两年以来破产事件接连不断。11. bargain n. 交易; 便宜货 v. 讨价还价You will have to with the dealer if you want a discount.如果你想打折的话，你必须与商贩讨价还价。12. barter n./v. 物物交换，以货易货，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。13. bear v. 忍受; 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. 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 monetary conditions.市场已摆脱了因美国紧缩银根而引起的下跌风潮。16. beneficiary a. 受益人We will open an irrevocable letter of credit with your company as the .我们将以你公司为受益人开立一份不可撤销的信用证。17. bid v. 投标；出价，报价We hope that you will be able to all the equipment as specified in the attached list.我们希望你方能按所列全部设备投报你方价格。18. bidder n. （拍卖时的）出价人，报价人；投标人Several firms have tendered for the new road-building contract, and the tender will go to the lowest .几家公司参加了承建新公路项目的投标，索价最低者将中标19. bill n. 账单，清单；钞票；票据We are accustomed to paying by s at six months.我们的惯例是以六个月的期票支付。20. binder n. 临时契约；装订工21. billion n. 十亿（美）， 万亿（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.美国每年对东亚及太平洋地区的军售一直在以每年30多亿美元的规模进行，但是面临着欧洲和当地工业的激烈竞争。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24. board n. 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.按照FOB贸易条件，买方应负担货物装上运载船只以后可能发生的一切费用。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。27. bonus n. 额外津帖；奖金；红利All staff received a Christmas of 1,000 dollars for their hard-working.全体员工因为工作努力，都得到了1000美元的圣诞节奖金。28. book v. 预定（美） reserve（英）Well your order and inquire for the shipping space now so that shipment can be effected within 2 weeks. 我们接受你方订单，现在就去联系订舱，以便两周内发运。29. booking n. 订货；未交订货；记账Hotel s have fallen since the end of the tourist seasons.旅游季节结束以来，旅馆的预订量已下降。30. boom n. 高涨；繁荣，兴旺As theres been a rapid growth in exports this year, our company is enjoying a sales at the moment.因为今年的出口增长很快，我们公司目前的销售额大增。31. borrow v. 借，借入The firm have to heavily to repay its debts.那公司不得不借大量的钱来偿还债务。32. borrowing n. 借款，贷款The country is applying to the International Monetary Fund for s of 1 billion SDRs.该国正在向国际货币基金组织申请十亿特别提款权的借款。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。34. brainstorm v. 动脑筋，出主意，想办法，献计献策35. brand n. 商标，牌子 v. 打烙印于Well have to the product differently in different markets.在不同的市场上我们必须使用不同的牌子。36. break v. 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-even a. 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After five months of trading, the company broke even.经营5个月后，那家公司正好保本。38. broke a. 破产的The inventor went because nobody would buy his machine.那个发明家破产了，因为没有人买他的机器。39. broker n. 经纪人We hereby employ you 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. 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 provide 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。42. budget n. 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-cheap n. 薄利多销44. bull n. 公牛；粗壮的人；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-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。47. business n. 商业，生意；事务Were pleased to have concluded with you the on 500 tons of sesame seeds.我们很高兴与你们成交了五百吨芝麻。48. by-law n. 公司章程；细则，附则C1. call v. 称为；叫喊；打电话 n. 喊叫；访问；（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 Directors of the new Corporation.任何当事人应当满足新公司董事会提出的现金要求。2. calling card n. 名片（美） visiting card （英）3. canvasser n. 挨户推销商品的推销员4. capacity n. 容量；能力；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. capital n. 首都；资本；大写字母 a. 主要的，基本的；资本的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，但大量资金不得不储备起来以供资本应付款项之需。.6. capitation n. 人头税；按人头收费；按人计算7. cargo n. 货物，船货Cargo handling will be computerized in Shanghai next year. 明年上海的货物装卸将实行计算机操作。8. carriage n. 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、存储和保险的实际费用。9. cash n. 现金，现款 v. 兑现，付现I dont like extended credit. It ties up we could put to better use elsewhere.我不喜欢展期信用证。它套住资金，使我们无法更好地利用。 10. 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。12. certificate n. 证（明）书；单据These three s establish a claim against you for quality discrepancy.这三份证明书证实质量不符，所以我们向贵公司提出索赔。13. change v. 改变；兑换；更换 n. 改变；零钱The s in the exchange rate are influenced by many political and economic factors.汇率的变动受许多政治和经济因素的影响。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.假如你方愿承担追加的费用，那就可安排。15. check v. 检查，核对；制止 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 have 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.我们希望本月底前收到你方全部欠款的支票。17. circulate v. 循环；流通；流传The Textiles Monitoring Body shall the notification to all members for their information.纺织品监督机构应当将这些通报散布所有成员，供其参考。18. circulation n. 循环；流传；流通；报刊等的发行（量）The new coins will be put into beginning from Oct. 1.新辅币将从10月1日起开始流通。19. claim v. 声称；要求；索赔 n. 要求；主张，断言We shall send you commercial invoices, bills of lading and insurance certificates so that you can the goods 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. 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。22. client n. 当事人；顾客We would like you to give our s an allowance of 5% to encourage them to use this article.希望你方给予我们客户5%的折扣，以鼓励他们使用这种商品。23. closed a. 关闭的；停止营业的 The gardens are to visitors in winter. 公园冬季不接待游客。24. closedown n. 停业；倒闭25. C.O.D(=cash on delivery) n. 货到付款26. collapse v./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. collect v. 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. collection n. 收集；募捐；收藏品；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，我们将安排收回该货。 29. commerce n. 商业；贸易Chinas national economy is developing fast because of its with other countries. 由于同其他国家的贸易往来，中国的国民经济发展迅速。 30. commercial a. 商业的，商务性的 n. 商业广告Payment by LC is our usual practice. 按信用证付款是我们的商业惯例。 31. commission n. 委员会；佣金；手续费；授权；代办；委托 We are confident that we can deal satisfactorily with any s with which you may entrust us. 我们自信能将贵方委托之事办得令你们满意。 32. commodity n. 商品；日用品After studying your list of ies, we shall inform you of our specific requirements. 在研究了你方的商品明细单后，我们再将具体需求告知你方。 33. compensate v. （损坏）赔偿，补偿Our endusers insist that you should for the inferior quality. 我们的用户坚持你方应为质量不合格而赔偿。34. compensation n. 报酬，赔偿金The purpose of insurance is to provide for those who suffer from loss. 保险的目的是为那些遭受损失的人提供补偿。 35. compete v. 竞争，比赛 Japan is ing against Europe and USA in trade with China. 日本与欧美在同中国的贸易上竞争。 36. competition n. 竞争，比赛 Today, as scientific and technological becomes increasingly acute, the initiative for future will go to those with the technological edge. 今天，随着科技竞争变得越来越激烈，未来经济发展的主动权将属于那些拥有科技优势的人。 37. competitor n. 竞争者 There are many s hoping to increase their trade with China. 许多竞争者都希望增进他们同中国的贸易。 38. complain v. 抱怨，申诉 Our users ed that the price you asked was too high. 我方用户抱怨你们的要价太高。 39. complaint n. 抱怨，诉苦；申诉We cannot but file a against you about the poor packing. 我方不得不就包装不良向你方申诉。 40. complex a. 复杂的, 综合的 n. 综合企业, 综合体 They are reforming the of welfare regulations in their district. 他们正在改革他们地区的福利管理综合系统。 41. 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。 43. consideration n. 考虑；体贴；审议，报酬 We have received the full specified in the sales contract. 我方已收到销售合同中规定的全部报酬。 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。 46. consume v. 消耗，消费The gap between what the country produces and what it s is growing.该国的生产与消费之间的差距正日益扩大。 47. consumer n. 消费者，用户 The latest price increases have produced considerable resistance.最近的提价已产生明显的消费者抵触情绪。 48. consumerism n. 保护消费者利益主义；商品的消费和销售性服务 49. consumption n. 消耗，消费（量） The meat was found to be unfit for human .这种肉被发现不适合人类食用。 50. container n. 容器；集装箱 Unloading and loading a ship is very fast and the turnaround is much shorter.装卸集装箱船的速度很快，周转的时间也短得多。51. containerization n. 集装箱化Containerization is regarded as a model for more efficient shipment.集装箱化被认为是一种效率更高的运货方式。 52. contract n. 合同，契约；承包 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。57. convertible a. 可兑换的，可兑现的The dollar is a currency, but the rouble is not.美元是可兑换货币，但卢布则不是。 58. conveyance n. （不动产等的）转让，让与；转让证书Barrels, hogsheads and drums are used for the of liquid or greasy cargoes.大桶、大琵琶桶和铁桶是用来装运液体和油脂性货物的。 59. copyright n. 版权，著作权 Copying this videocassette without permission would be a infringement of .未经允许复制这一录像带是侵犯版权的行为。 60. corporation n. （股份有限）公司；法人 The is a stock organized and existing under the laws of the Peoples Republic of China.本公司是一家依照中华人民共和国法律建立的股份公司。